Apportionment Input Tax

[zain_dada]

apportionment means allocating input tax to taxable supplies and exempt supplies.. apportioned input tax on exempt supplies shall not be admissible. as above brother subtracted only input tax relating to taxable supplies from output tax. and its formula is

admissible input tax= (input tax/value of total supplies(exclusive GST)) *value of taxable supplies(exclusive GST)