Construction Business - Works Contract

If the contract is for an Immovable Property, then the ITC is not available for goods and services used in the construction of such property. However, if the Works Contract is for a Movable Property, ITC is available on goods and services used in the Works Contract.

In term of Section 17(5) (c) of CGST Act ITC is not available in respect of work contract services when supplied for construction of an Immovable property (other than plant & machinery) Except WHERE IT IS INPUT SERVICES FOR FURTHER SUPPLY OF WORK CONTRACT SERVICES.

So if it is provided to End consumer ITC is not available to End consumer But if it is provided to contractors (same line business) ITC available to contractor.

Sir,
Gst works contract registered The party supply of crusher another registered partly.
Rs. 35000 buy and sell₹ 43000.
Rs. 35000(includes gst 5%)
Rs. 45000(includes profit& transportation charges)

How gst return calculated? and gst tax rate 5% or 18%?