Input tax credit allocation for capital goods requires periodic apportionment and reversal to output tax liability. Input tax credit on capital goods must be attributed between exclusive non-business/exempt uses and taxable uses; amounts exclusively for non-business or exempt supplies are not credited while amounts exclusively for taxable supplies are credited to the electronic credit ledger. Common capital goods credited as 'A' have a five-year useful life; aggregated common credit 'Tc' yields a monthly share 'Tm' (Tc/60), and the exempt-attributable portion 'Te' is (E/F) x Tr. Te (with interest) is added to output tax liability each tax period and computed separately for central, State, Union territory and integrated tax and declared in FORM GSTR-3B.