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of <h1>ITC Disallowed Under Section 17(5)(d) for Self-Construction of Immovable Property Except Plant or Machinery</h1> Input Tax Credit (ITC) is disallowed under section 17(5)(d) of the CGST Act for goods or services used by a taxable person for constructing immovable property on their own account, except for plant or machinery. This restriction applies even if such goods or services are used in the course of business. The phrase 'on own account' is specific to this provision, and similarly, ITC on works contract services under section 17(5)(c) is disallowed when used for own construction purposes. ITC on works contract services is only permitted when used to provide further works contract services.
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