Sec 17(5)(d) of gst

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My client is having Income from house property. Now he is repairing and reconstructing sheds of his warehouse. Is itc available on goods and service for above mentioned purpose under GST. Does this Repair and reconstruction fall under category of capital nature or revenue nature. Because under gst itc will be available to the extent of revenue nature u/s 17(5)(d) in case of construction of immovable property.
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No ITC will be available on goods & services received for construction of an immovable property whether for personal use or business use.

the expression
“construction” includes re-construction, renovation, additions or alterations or repairs,
to the extent of capitalisation, to the said immovable property.


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