Under GST law before taking credit of input tax the important test is business nexus test where we have to check that input is used or intended to be used in the course or furtherance of business.
source https://www.caclubindia.com/articles/itc-on-works-contract-service-and-construction-of-immovable-property-46220.asp
source https://www.caclubindia.com/articles/itc-on-works-contract-service-and-construction-of-immovable-property-46220.asp
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