ITC ELIGIBLE ONIT SERVICES RECEIVED IN THE FORM OF TRANSFER OF RIGHTS IN LEASEHOLD LAND

Dear Sir

I want a purchase a lease hold from a owner having land at gujarat industrial development corporation. this is transfer of lease hold rights of the land. The owner will charge 18% gst on the transfer . I want to know whether itc is eligible on the gst paid. if not eligible under which section and eligible which section 

Please clarify