Question 20 - Where goods or services or both 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 portion attributable to taxable supplies; eligible credit to be calculated as prescribed by rules.

Input tax credit is available to a registered taxable person only for the portion of goods or services attributable to taxable supplies; where inputs serve both taxable and non taxable supplies, only the attributable portion may be claimed and the manner of calculating eligible credit will be provided by rules.