Input credit should be taken or not

Yes, you may avail ITC (unless ineligible) and utilize the same as and when you have output liability.

But if I goes 5% gst rate in construction area where input are not eligible, what to do then?

If you are constructing residential apartments then no ITC available.
For detailed query you can mail me.

If you are builder or promotor then ITC is not available to you .

For Doing -Construction as a business -ITC Available.

For movable & immovable properties.

For taking credit, 1st you obtain registration.

Exception for the same means not treated as supply.

1 . Labour Contract Only -Residential Buildings, Not Flats or Commercial Buildings.

2.Prime Ministers Avas Yojana -All Works.

3.Electricity Board -Works to Agriculturust.