Question 8 - Where goods and/or services received by a taxable person are used for effecting both taxable and non-taxable supplies, whether the input tax credit is available to the registered taxable person?

Input tax credit limited to inputs used for taxable supplies; apportionment must follow prescribed GST ITC rules.

Only input tax credit attributable to taxable supplies may be claimed by a registered taxable person; the eligible credit must be computed by the method prescribed under the statute and GST ITC Rules. Credit on capital goods is allowed on a proportionate basis, subject to the prescribed apportionment mechanism.