Input Tax Credit apportionment restricted to business and taxable uses; specific supplies and persons face blocked credit rules. Input tax credit is restricted to the portion attributable to business use or to taxable supplies where inputs are used partly for taxable and partly for exempt supplies; prescribed rules define exempt supply value and list inclusions. Banking and financial institutions may opt to follow general apportionment or claim fifty per cent of eligible credit monthly under conditions. Credit is blocked for specified items and uses, including most motor vehicles, certain hospitality and personal services, works contracts and construction of immovable property (subject to capitalisation), composition-scheme supplies, non-resident inward supplies (except imports), personal consumption, lost or disposed goods, and tax recovered under specified provisions, while the Government may prescribe attribution methodology and defines 'plant and machinery' with exclusions.