If a person have taxable and exempted supply exempted supply more then taxable so can he eligible to avail ITC.
(2) for exempted supply mandatory to filed HSN summary
Yes, he can avail proportionate ITC as he is supplying taxable supply.
Taxpayers should report details of nil rated and exempted outward supplies in Section “3.1 Tax on outward and reverse charge inward supplies” and the details of exempt, nil and Non-GST inward supplies in Section “5. Exempt, nil and Non-GST inward supplies”.
Refer: https://cleartax.in/s/details-mentioned-form-gstr-3b
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