Input tax credit apportionment for capital goods: prorated common credit allocated to exempt supplies and added to output liability. Methodology requires mixed use capital goods to be treated as common credit, credited to the electronic credit ledger and amortised over the goods' useful life. Aggregate common credit for a period is divided to derive periodic common credit; the exempt attributable portion is computed by applying the exempt to turnover ratio and is added, with interest, to output tax liability. Reclassifications between exclusive and common categories trigger prescribed periodic reductions or additions to the common credit. Separate computations are maintained for each tax component.