How to determine the net eligible credit in cases where the common inputs/ input services are used for non-business purposes and for effecting exempt supplies

The eligible credit in such cases are determined as under in terms of Rule 42 (k) of the CGST Rules, 2017:
Net eligible credit [C3] = C2 – (D1 + D2)
D1 = Credit attributable to exempt supplies
D2 = Credit attributable to non-business purposes (5% of C2 i.e. Common Credit)

(ICAI FAQ PUBLICATIONS 06-09-2017 INPUT TAX CREDIT : FAQ NO. 58)