Automobole dealer

My client newly started automobile dealer for run the business he made expenses of construction like tiles, cement steel furniture electrical goods for showroom and service station on that expenses gst suffered shall I take input credit and what are the eligible and ineligible itc please 🙏 answer me
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Summary: In general, GST paid on construction materials (cement, steel, tiles) for a showroom is considered "blocked credit" under Section 17(5)(d) of the CGST Act. While there has been significant legal debate regarding the classification of such structures as "plant," recent legislative amendments have reinforced the restriction on buildings and civil structures, making it highly difficult to claim ITC for these expenses. Only specific equipment that qualifies as "plant and machinery" (and is not part of the building structure) may be eligible for credit.

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