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<h1>Input tax credit apportionment: restrictions and blocked credits limit recoverable GST for mixed-use supplies under GST law.</h1> Input tax credit is limited to the portion attributable to business or taxable supplies when goods or services are partly used for non-business or exempt purposes. The statute prescribes exempt supply valuation and lists blocked credits, including most motor vehicles, specified hospitality and personal services, works contracts and construction-related inputs for immovable property (other than plant and machinery), supplies by non-residents, personal consumption, losses, gifts, and taxes paid under certain recovery provisions. Banks and financial institutions may opt for a monthly fifty per cent allowance on eligible credits subject to conditions, and the Government may prescribe attribution methods; plant and machinery is narrowly defined.
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