Apportionment of credit and blocked credits

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....ses, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business. (2) Where the goods and / or services are used by the registered taxable person partly for effecting taxable supplies including zero-rated supplies under this Act or under the IGST Act, 2016 and partly for effecting exempt supplies under the said Acts, the amount o....

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....sed shall not be withdrawn during the remaining part of the financial year. (4) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1), (2), (3) and (4) of section 18, input tax credit shall not be available in respect of the following: (a) motor vehicles and other conveyances except when they are used (i) for making the following taxable ....

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....s which are obligatory for an employer to provide to its employees under any law for the time being in force; and (iv) travel benefits extended to employees on vacation such as leave or home travel concession. (c) works contract services when supplied for construction of immovable property, other than plant and machinery, except where it is an input service for further supply of ....