Regarding ITC on work contract

Works contract is considered service as per schedule 2 of cgst act. as per section 17(5) of cgst act, itc is not available on works contract if used for construction of immoveable assets other than plant and machinery.
One exception to general rule is that itc on works contract service is available if it is used as input service to supply further the supply of work contracy services...

Works Contract Services is specifically BLOCKED U/s 17(5) of the CGST Act 2017.

However, ITC will be available where the works contract service is an input service for further supply of works contract service.