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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Input tax credit apportionment limits recoverable credit to business and taxable uses and prescribes blocked credits and special banking options.</h1> 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.

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