Input tax credit blocking for immovable property construction restricted where the property is capitalised and not plant and machinery. Section 17(5)(c) and (d) restrict input tax credit where goods or services are used for construction of immovable property other than plant and machinery, applicable when the property is capitalised, is immovable, and is not plant and machinery; 'construction' includes reconstruction, renovation, additions, alterations and capitalised repairs, and 'plant and machinery' means apparatus, equipment and machinery fixed by foundation or structural support used for outward supply, excluding land, buildings, telecommunication towers and certain pipelines.