Apportionment of Input Tax Credit limits credit to the taxable-use portion and identifies categories of blocked credits under GST.

Section 17 limits Input Tax Credit to the portion attributable to taxable business use when supplies are used partly for taxable and partly for exempt supplies, prescribes the scope of "value of exempt supply" for attribution, offers a defined option for banking and financial institutions to claim a fixed portion of eligible credit monthly subject to conditions, authorises government-prescribed attribution methodology, and enumerates categories of blocked credit where credit is not available, including specified vehicles, vessels, insurance and repair services, certain supplies and construction-related inputs, CSR uses, personal consumption and lost or disposed goods.

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