Input tax credit restrictions on own-account construction bar ITC for immovable property, with limited exception for works contract services. Input tax credit is restricted where goods or services are received for construction of an immovable property on the taxpayer's own account; ITC is not allowable for such own-account construction, including when used in the course or furtherance of business. The same disallowance applies to works contract services used on own account, and credit for works contract service is allowed only when used to provide further works contract services.