Can claim Itc

Generally .... No...

If the shed sheet is used for new construction of a factory building or shed, ITC is blocked. If it becomes part of an immovable property (capitalized in fixed assets), ITC cannot be claimed.

ITC on shed sheets used to construct or repair a factory shed is generally blocked under section 17(5)(c)/(d) where the shed is an immovable property and the work is construction, reconstruction or renovation. The fact that it is used for business does not by itself make the credit available.

If the sheets are merely bought as movable goods for resale, or used for a genuinely temporary structure that is not an immovable property, the restriction may not apply; the facts and installation method matter. Keep the purchase invoice and work/installation records to support the classification.

Tracking the invoice, asset classification and GST return treatment together helps avoid an incorrect ITC claim. Manual review of these records is difficult, and automation reduces repetitive work while professional judgment remains in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. WhatsApp us to explore a fit for your workflow: https://wa.me/message/3HVOZ7HIY4ESC1