Input tax credit restrictions govern apportionment, blocked credits, and specific exclusions for vehicles, construction, and personal use. Apportionment of input tax credit is restricted where goods or services are used partly for business and partly for non-business purposes, and where inputs are used partly for taxable or zero-rated supplies and partly for exempt supplies. Banking companies and financial institutions may either follow the general apportionment rule or avail a monthly fifty per cent of eligible credit, subject to specified conditions. Input tax credit is also blocked for specified motor vehicles, vessels, aircraft, related services, works contract services for construction, personal consumption, gifts, free samples, CSR-related use, and other listed categories.