Input credit for new branch material purchase

GST Input cannot be availed for the above expenses.

Thanks for quick reply. For which type of expenses we can take input credit for our new branch constrction .

cant take itc on the above 

input not availed on land and building & material thereof 

Actually nobody can take credit on whole receipts either as work contract or individual purchases. But there is scope and justification to take credit of loose furniture, cameras, fire or other alarms, ACs (except Centralized AC plant), Computer & networking, temporary office structure inside the building, electrical parts (if not embedded in building) etc used in building.A person can only take credit of item which is used in construction of immovable property but which is not naturally embedded in property. If anything is used in such construction and generally embedded in building then ITC will not be available.