Input tax credit apportionment restricts recoverable credit to business and taxable use, with specified blocked credits and banking exception. Input tax credit is limited to the portion attributable to business use and to taxable supplies; where inputs serve taxable and exempt supplies credit is restricted to that attributable to taxable supplies, with exempt supply values prescribed and including specified categories. Banking and financial institutions may elect either general apportionment or a monthly claim of half the eligible credit with the remainder lapsing, subject to conditions. A specified list of blocked credits denies credit for motor vehicles (subject to exceptions), certain personal and employee services, works contracts and construction of immovable property, supplies under composition, non-resident receipts (except imports), personal consumption, lost/disposed goods, and taxes recovered under specified provisions. The Government may prescribe attribution methodology and defines 'plant and machinery' for these provisions.