ITC ON lift, transformar

Revised GST Law mentions -

Input Tax Credit not available -

1. Works contract Services -  Supplied for construction of immovable property other than P&M - An exception - Where input service for the further supply of works contract service. 

2. Goods or services received by a taxable person for construction of an immovable property on his own account other than P&M even if used for the furtherance of business.