Input tax credit apportionment limits credit to business-use and disallows specified blocked credits, with a banking option. Input tax credit is available only to the extent inputs, input services and capital goods are attributable to business or to taxable supplies; inputs used partly for exempt supplies are restricted to the taxable-attributable portion. Specific supplies are blocked from credit, including most motor vehicles, certain hospitality and personal services, works contracts and construction-related inputs for immovable property (other than plant and machinery), composition-scheme supplies, non-resident receipts (except imports), personal use, lost or disposed goods, and amounts paid under specified recovery provisions. Banks and financial institutions may elect a monthly fixed proportion method instead of the general apportionment rule. The Government may prescribe attribution methods and defines plant and machinery for these Chapters.