Input tax credit apportionment limits recoverable credit to business and taxable uses and prescribes blocked credits and special banking options. Credit is allowed only to the extent inputs are used for business or for taxable (including zero-rated) supplies; credit attributable to exempt supplies is disallowed, with exempt supply categories prescribed and including reverse-charge transactions and certain immovable property supplies. Banks and financial institutions may elect a monthly limited claim mechanism instead of general apportionment. A specified list of blocked credits denies input tax credit for items such as most motor vehicles, certain services (food, club memberships, specified insurance, travel concessions), construction-related inputs for immovable property, composition-taxed supplies, non-resident receipts (except imports), personal consumption, and losses or gifts.