Input tax credit apportionment limits recoverable credit where supplies are partly non-business or exempt, and lists blocked credits. Input tax credit is limited to the portion attributable to business use or to taxable supplies when inputs are used partly for taxable and partly for exempt supplies; exempt supplies are prescribed and include reverse charge supplies, securities transactions, and certain land and building sales. Specific inputs and services are blocked from credit, notably motor vehicles except for narrow uses, hospitality and club services except where used to make like taxable supplies, construction-related inputs for immovable property, composition scheme supplies, non-resident receipts (except imports), personal consumption, lost or gifted goods, and taxes paid under recovery provisions. The Government may prescribe attribution methods and banking and financial institutions have a prescribed monthly option restricting credit.