Commercial building rent

Do you want to claim ITC On construction of Building, Please clarify

The lift construction related ITC cannot be availed as it restricted in sec 17(5) and the painting cost if capitalised to building cannot be availed however if it s chargee to p/l account the ITC can be availed. further if the generator is capitalised as machinary and to the building means the ITC can be availed.

Agree with Rashmi Ma'am...