GST works contract

one of my client is dealing in Works contract services
He provides works contract services i.e. developing commercial complex
now can the said company take the credit of Goods purchase for providing works contract services like wise credit of cement purchase etc





works contract services when supplied for construction of an immovable property ( other than Plant and Machinery) except where it is an input service for further supply of Works contract service”The restriction does not apply to plant and machinery and also in case the input services are further used for supply of Works Contract service( Contractor can avail the ITC in respect of services availed from the sub-contractor).