Input tax credit apportionment limits credit to business and taxable use while identifying specific blocked supplies. Input tax credit is limited to the portion attributable to business use or to taxable and zero-rated supplies where inputs also serve exempt supplies; the Government may prescribe attribution methods. Specific items are blocked from credit, including most motor vehicles, certain services (food, catering, personal insurance, club membership, travel benefits), works contract and construction-related inputs for immovable property (other than plant and machinery), supplies under composition, imports by non-resident persons (except goods), goods for personal use, disposed or lost goods, and taxes paid under recovery provisions. Banks and financial institutions have a monthly alternative apportionment option subject to conditions.