If certain goods/ services are used partly for business and partly for non-business purposes, will the credits be allowed in full or proportionately?

The credit on goods/ services used partly for business and partly for non-business purposes will be allowed proportionately to the extent it is attributable for business purposes. The manner of calculation of such credit is provided in Rule 42(1) of the CGST Rules, 2017.

(ICAI FAQ PUBLICATION 06-09-2017 -: Apportionment of credit and blocked credits: FAQ NO.11)