Rule 43 — ITC on capital goods used partly for business + taxable supplies and partly for other purposes — common credit on capital goods is spread over:

1. Rule 43 — common credit on capital goods (Tc) is apportioned over 60 months (useful life assumed under GST). 2. Monthly attribution to exempt supplies = (Tc × E/F) ÷ 60, where E/F is the exempt-to-total ratio for that month. 3. This amount is added to output tax liability of the registered person for that tax period. _Source: ICAI BoS CA Final Paper 8, Ch 6 "Input Tax Credit", §Rule 43_