ITC for Shed Construction

One shed is being erected for a Tiles showroom of the firm with MS Angles, Tins, Pipes on a rented plot..Whether ITC can be claimed and allowed for such material purchased....
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Quick Summary
This discussion explores the eligibility of claiming Input Tax Credit (ITC) for materials used in constructing a shed for a business showroom. The shed is being built on rented land using materials like MS angles, tins, and pipes. The core question is whether ITC is allowable for these purchases and under which specific rules it might be deemed ineligible.

Not eligible.           

Please confirm under which rule ITC is not allowable for shed errection.
Its an ineligible ITC

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