https://www.taxtmi.com/manuals?id=7947 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. en-us Wed, 06 Aug 2025 12:22:00 +0530 Fri, 08 Aug 2025 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7947 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. Manuals GST Wed, 06 Aug 2025 12:22:00 +0530 https://www.taxtmi.com/manuals?id=7947