Section 17 – Apportionment of Credit & Blocked Credits
Section 17 of CGST Act, 2017 – Apportionment of Credit and Blocked Credits Updated on: February 2026 (as amended and applicable till date) Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 17 (Effective Provisions) Section 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 so much of the input tax as is attributable to the purposes of his business. Section 17(2): Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies and partly for effecting exempt supplies, the amount of credit shall be restricted to so much of the input tax as is attributable to the taxable supplies including zero-rated supplies. Explanation to Section 17(2): For the purposes of this sub-section, the expression “exempt supplies” shall include: supplies on which...