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<h1>Input tax credit apportionment limits availability when supplies are partly non-business or exempt, and lists blocked credits.</h1> Input tax credit is restricted to the portion of inputs, input services and capital goods attributable to business or to taxable supplies; exempt supplies include reverse-charge transactions, securities dealings and certain transfers of land or buildings. Specific categories of credits are blocked, including most motor vehicles, personal consumption, certain employee benefits and construction-related inputs for immovable property (other than plant and machinery). Banking and financial institutions may elect an alternative monthly credit mechanism subject to conditions. The Government may prescribe attribution methods and 'plant and machinery' is narrowly defined.
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