Gst on construction of roads

As per me, Since construction of road is not covered under plant & machinery definition , so it is covered under immovable property and the expenses on construction is capitalized in books of accounts. Therefore the ITC on same is blocked u/s 17(5). Unless it is used in further outward supply.

Goods or services received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account or even when it’s used in the course or furtherance of business cannot be claimed as input tax credit. Under GST Act, construction includes re-construction, renovation, additions or alterations or repairs