Question 9 - Where goods and/or services received by a taxable person are used for the purpose of business and non-business supplies, whether the input tax credit is available to the registered taxable person?

Input tax credit limited to business-use supplies; proportionate allocation and prescribed rules govern credit for capital goods.

Input tax credit may be claimed only for the portion of goods or services attributable to business supplies; eligible credit must be calculated in the manner prescribed under the statute and implementing ITC rules. Credit on capital goods is permitted only on a proportionate basis reflecting business use.