Where goods and/or services received by a taxable person are used for the purpose of business and non-business supplies, whether the input tax credit is available to the registered taxable person?

As per section 16(5) of the MGL, the input tax credit of
goods and / or service attributable to only supplies effected
for business purpose can be taken by registered taxable
person. The amount of eligible credit would be calculated
in a manner to be prescribed in terms of section 16(7) of
the MGL read with GST ITC Rules (yet to be issued). It is
important to note that credit on capital goods also would
now be permitted on proportionate basis.