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TaxReply India Pvt Ltd

Section 17 - Apportionment of credit and blocked credits.

17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to .......

Section 16 - Eligibility and conditions for taking input tax credit.

16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charg.......
References:

For notified rate of tax to be levied on specified firs intra-state supplies of gods or services see Notification No. 2/2019 Central Tax (Rate) dated 7 Mar, 2019 and Notification No. 2/2019 Union Territory Tax (Rate) dated 7 Mar, 2019
For notified classes of registered persons in whose case liability shall arise on specified date see Notification No. 6/2019 Central Tax (Rate) dated 29 Mar, 2019
For clarification on certain issues under GST laws see Circular No. 47/21/2018-GST Central Tax dated 8 Jun, 2018
For eligibility and conditions for Restriction in availment of input tax credit in terms of subrule (4) of rule 36 see Circular No. 123/42/2019-GST Central Tax dated 11 Nov, 2019
For eligibility & conditions for taxing -standard operating procedure to be followed by exporters see Circular No. 131/1/2020-GST Central Tax dated 23 Jan, 2020