Input tax credit apportionment limits credit to business- and taxable-use portions; specific exclusions and banking election rules apply. Apportionment and restriction of input tax credit limit credit to the portion attributable to business or taxable supplies; exempt supplies are defined to include reverse-charge receipts, securities transactions and certain land and building sales. The Government may prescribe attribution methodology. Specific non-creditable items include most motor vehicles, specified personal and hospitality supplies, works contract and construction of immovable property (other than plant and machinery), supplies under the composition scheme, non-resident receipts (except imports), personal consumption, lost or disposed goods, and taxes recovered under statutory provisions. Banking and financial institutions may elect a monthly fifty percent claim option subject to conditions.