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of <h1>Allocation of Input Tax Credit for Capital Goods: Five-Year Amortisation, Monthly Shares, Exempt Portion Added With Interest</h1> Where capital goods are partly used for business, taxable or exempt supplies, input tax credit is allocated by use: amounts for exclusively non-business or exempt use are disallowed; amounts for exclusive taxable (including zero-rated) use are credited. Credit for other capital goods ('A') is credited and amortised over a five-year useful life; common credit aggregate ('Tc') yields a monthly share (Tm = Tc/60). The portion attributable to exempt supplies (Te = (E/F)×Tr) must be added to output tax each period with interest. Specific aggregation, final project-level reconciliation for real estate projects, project allocation rules, and separate computation for central/state/UT/integrated tax apply.
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