Input tax credit restrictions: apportionment and enumerated blocked credits determine credit eligibility and attribution methods. Input tax credit must be apportioned where goods or services are used partly for business and partly for other purposes, and where used partly for taxable (including zero-rated) and partly for exempt supplies credit is limited to the portion attributable to taxable supplies; exempt supplies include reverse charge transactions, securities and sale of land. Specific supplies are blocked from credit (e.g., most motor vehicles, specified personal and employee-related services, works contracts and construction of immovable property other than plant and machinery), with special rules for banks and financial institutions to elect a monthly partial claim and a prescribed attribution method, and a definition of plant and machinery for these Chapters.