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of <h1>Section 17 of Rajasthan GST Act 2017: Input Tax Credit Restrictions and Apportionment for Business and Taxable Supplies</h1> Section 17 of the Rajasthan Goods and Services Tax Act, 2017, addresses the apportionment and restriction of input tax credit. It stipulates that credit is limited to the portion attributable to business purposes or taxable supplies, including zero-rated supplies. Exempt supplies include reverse charge transactions, securities, and certain real estate sales. Financial institutions may opt for a fixed credit percentage. Input tax credit is blocked for specific items such as motor vehicles, certain services, construction-related expenses, personal consumption, and goods lost or disposed of. The government may prescribe methods for credit attribution, excluding certain infrastructure from 'plant and machinery.'
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