Input tax credit restrictions limit recoverable credit for non-business, exempt and specified supplies under the GST regime. Input tax credit is limited to the portion attributable to taxable business use where supplies are used partly for business and partly for other purposes, and where supplies are used partly for taxable (including zero-rated) and partly for exempt supplies. Exempt supply definitions include reverse-charge supplies, securities, and sale of land/building as prescribed. Specified supplies are blocked from credit (motor vehicles except limited uses; certain personal services; works contract and construction of immovable property except where inputs to further works contract; supplies under composition; non-resident inbound supplies except imports; personal consumption; lost or disposed goods; and taxes recovered under specified sections). Banks and financial institutions may opt for a monthly fifty percent eligible credit concession subject to conditions.