Composition scheme input tax credit prohibition: transition rules permit limited credit on held stock and pro rata capital goods adjustment. A composition levy taxpayer cannot claim input tax credit on goods or services and recipients cannot claim credit on supplies received from a composition taxpayer. Upon transition to the regular scheme, eligible credit is allowed for inputs and stock-in-process and for capital goods subject to prescribed reductions and an invoice-age limitation. Where a person opts into composition or supplies become exempt, an amount equal to the attributable input tax credit on stocks and pro rata capital goods must be paid, payable from the electronic credit or cash ledger, with any remaining electronic credit balance lapsing.