ITC in case goods or services are used partly for effecting Taxable supply including zero rated supply and partly for exempted supply

Section 17(2) of CGST Act, 2017

Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated

Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies.