How much input tax credit available ?

Mr. Ram hires a works contractor for repairing his factory building on a lumpsum payment of Rs. 11,80,000/- ( GST Rate 18%)

He debit half of the expenditure in the profit & loss account and remaining half in the building account.

Mr. Ram can take input tax credit of 

A) Rs.90,000/-

B) Rs. 1,06,2000/-

C) Rs. 212400/-

D) Rs. Nill

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Thanks & Regards

Ravi SADhiyan