Input tax credit apportionment: restricts credit to business-use and taxable-supply portions and lists blocked credits. Input tax credit is restricted to the portion attributable to business use or to taxable supplies where inputs are partly used for exempt supplies; exempt supplies are prescribed and include reverse-charge supplies, securities and certain land or building sales. Banking and financial institutions may opt for a monthly proportional claim instead of general apportionment subject to limits and intra-PAN exceptions. A defined list of blocked credits disallows credit for most motor vehicles, specified services (food, catering, memberships, certain insurance and travel benefits), construction-related inputs for immovable property, composition-taxed supplies, supplies to non-resident taxable persons (except imports), personal consumption, and lost or disposed goods; the government may prescribe attribution methods and defines plant and machinery.