Input tax credit apportionment: credit limited to business-attributable and taxable-use portions; specified supplies blocked. Input tax credit is restricted to the portion attributable to business or to taxable supplies where inputs are used partly for taxable (including zero-rated) and partly for exempt supplies; the value of exempt supplies includes reverse charge transactions, securities, sale of land and certain sales of buildings. The Government may prescribe attribution methods. Specific items are blocked from credit-motor vehicles (with limited exceptions), specified personal and hospitality supplies unless used to make similar taxable outward supplies, works contract and construction-related inputs for immovable property (other than plant and machinery) except where used to supply works contract services, and other enumerated exclusions. 'Plant and machinery' is defined and certain exclusions noted.