Apportionment of Credit on Inputs and Input Services under GST. The entire scheme of taxation under GST is to reduce the cascading effect. At each stage of taxation, input tax credit is allowable to the registered taxable person. It being a destination based consumption tax; the burden of tax shall be borne by the ultimate consumer.Provisions relating to eligibility to input tax credit are contained in section 16 of CGST Act. Further, section 17 provides for apportionment of credit and blocked credits.