How to determine the credit attributable to non-business purposes in cases where the common inputs/ input services are used for non-business purposes and business purposes

In terms of Rule 42(j) of the CGST Rules, 2017, the credit attributable to non-business
purpose (D2) will be equal to 5% of C2 [Common Credit]’ (Refer Answer to Q56)

(ICAI FAQ PUBLICATIONS 06-09-2017 INPUT TAX CREDIT: FAQ NO. 57)