Input tax credit for deemed exports is not subject to input apportionment and is excluded from net ITC computation. Tax paid on supplies regarded as deemed exports is made available as input tax credit to recipients solely to facilitate refund claims on the portal; such credit is not input tax credit under Chapter V and therefore is not subject to the statutory restrictions on input tax credit and must be excluded from the net ITC for computation of refunds. The proviso widening availability of credit where an employer is obliged to provide goods or services applies to the whole clause, and 'leasing' in the restriction refers only to leasing of motor vehicles, vessels and aircraft. Employer perquisites under employment contracts are not supplies for GST when in the course of employment. Electronic credit ledger may be used for output tax but not reverse charge or non-tax liabilities; electronic cash ledger may be used for tax, interest, penalty, fees and other amounts.