{"id":9114,"date":"2026-02-01T05:03:17","date_gmt":"2026-02-01T05:03:17","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=9114"},"modified":"2026-01-31T06:01:53","modified_gmt":"2026-01-31T06:01:53","slug":"input-tax-credit-on-capital-goods","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/input-tax-credit-on-capital-goods\/","title":{"rendered":"How is Input Tax Credit on Capital Goods under GST Treated for Mixed Use?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/input-tax-credit-on-capital-goods\/#What_Are_Capital_Goods_Under_GST\" title=\"What Are Capital Goods Under GST?\">What Are Capital Goods Under GST?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/input-tax-credit-on-capital-goods\/#Meaning_of_Mixed_Use_Under_GST\" title=\"Meaning of Mixed Use Under GST\">Meaning of Mixed Use Under GST<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/input-tax-credit-on-capital-goods\/#Legal_Provisions_Governing_Mixed_Use_Credit\" title=\"Legal Provisions Governing Mixed Use Credit\">Legal Provisions Governing Mixed Use Credit<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/input-tax-credit-on-capital-goods\/#Treatment_of_Input_Tax_Credit_on_Capital_Goods\" title=\"Treatment of Input Tax Credit on Capital Goods\">Treatment of Input Tax Credit on Capital Goods<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/input-tax-credit-on-capital-goods\/#Proportionate_Reversal_Explained\" title=\"Proportionate Reversal Explained\">Proportionate Reversal Explained<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/input-tax-credit-on-capital-goods\/#Useful_Life_Adjustment_Under_GST\" title=\"Useful Life Adjustment Under GST\">Useful Life Adjustment Under GST<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/input-tax-credit-on-capital-goods\/#Monthly_Reversal_Calculation_Method\" title=\"Monthly Reversal Calculation Method\">Monthly Reversal Calculation Method<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/input-tax-credit-on-capital-goods\/#Practical_Business_Examples\" title=\"Practical Business Examples\">Practical Business Examples<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/input-tax-credit-on-capital-goods\/#Service_Provider_Example\" title=\"Service Provider Example\">Service Provider Example<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/margbooks.com\/blogs\/input-tax-credit-on-capital-goods\/#Trading_Business_Example\" title=\"Trading Business Example\">Trading Business Example<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/margbooks.com\/blogs\/input-tax-credit-on-capital-goods\/#Compliance_and_Documentation_Requirements\" title=\"Compliance and Documentation Requirements\">Compliance and Documentation Requirements<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/margbooks.com\/blogs\/input-tax-credit-on-capital-goods\/#Common_Errors_Businesses_Must_Avoid\" title=\"Common Errors Businesses Must Avoid\">Common Errors Businesses Must Avoid<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/margbooks.com\/blogs\/input-tax-credit-on-capital-goods\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Understanding Input Tax Credit on Capital Goods is important for Indian businesses which use assets for more than one purpose. Capital assets will many times be used for taxable business needs along with exempt or personal needs simultaneously. GST law provides no room for full credit in such cases. The credit will have to change over time. This blog explains the mechanism of working of mixed use under the GST system. It includes the legal provisions, calculation methods and compliance duties.&nbsp;<\/p>\n\n\n\n<p>The explanation remains practical. The focus is still on Indian accounting practices. The examples are those of real business situations. Correct handling prevents interest, reversals and disputations. Correct treatment is also accompanied by clean GST audits and disciplined record keeping.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Are_Capital_Goods_Under_GST\"><\/span>What Are Capital Goods Under GST?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The definition of capital goods is defined under section 2(19) of Revised Act and Rules for Goods and Services Tax (GST) 2010. They are good capitalised in the books of accounts. Input tax credit on capital goods is charged because of these goods. Some of the common capital goods are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Plant and machinery used in the factories<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Computers and Servers used in Offices<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Equipment that clinics use in medicine<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Business operations delivery vehicles<\/li>\n<\/ul>\n\n\n\n<p>Capital goods are different from inputs. They offer long-term economic benefit. GST law treats them differently with respect to issues of credit.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Cloud-Based GST Billing Software<\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Meaning_of_Mixed_Use_Under_GST\"><\/span>Meaning of Mixed Use Under GST<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Mixed use does mean partial business using. The same capital asset is used for exempt supplies or non business use also. Mixed use encompasses three types of cases:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taxable supplies and exempt supplies<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Business usage and usage by individuals<\/li>\n\n\n\n<li><\/li>\n\n\n\n<li>Business use and Non-GST Activities.<\/li>\n<\/ul>\n\n\n\n<p>GST law limits the credit of non-taxable usage. Only the allowed part of Input Tax Credit on Capital Goods is allowed to be retained.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Legal_Provisions_Governing_Mixed_Use_Credit\"><\/span>Legal Provisions Governing Mixed Use Credit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Mixed use credit is regulated by the:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Section 17(2) of the CGST Act<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Section 17(3) of the CGST Act<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rule 43 of the CGST Rules<\/li>\n<\/ul>\n\n\n\n<p>These provisions calls for proportionate reversal. The reversal is applied during the useful life of the asset. The useful life is set at 60 months.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Treatment_of_Input_Tax_Credit_on_Capital_Goods\"><\/span>Treatment of Input Tax Credit on Capital Goods<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>When capital goods are used in part to supply taxable businesses:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Full ITC is taken initially.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Proportionate reversal is carried out monthly.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reversal is sustained for 60 months.<\/li>\n<\/ul>\n\n\n\n<p>This system does not suffer from upfront estimation errors. It matches the amount of credit to the actual consumption. This method can be applied uniformly throughout different industries.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"488\" src=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/input-tax-credit-under-gst-1-1024x488.webp\" alt=\"\" class=\"wp-image-9115\" title=\"\" srcset=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/input-tax-credit-under-gst-1-1024x488.webp 1024w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/input-tax-credit-under-gst-1-300x143.webp 300w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/input-tax-credit-under-gst-1-768x366.webp 768w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/input-tax-credit-under-gst-1-150x72.webp 150w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/input-tax-credit-under-gst-1.webp 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Proportionate_Reversal_Explained\"><\/span>Proportionate Reversal Explained<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Rule 43 is prescribed for the reversal mechanism. Key steps include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identify Total ITC.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Determine what part is exempt or non-business use.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reverse the credit out proportionately each month.<\/li>\n<\/ul>\n\n\n\n<p>The credit associated with taxable use is not lost. The amount in reverse is added to the output tax liability under the input tax credit on capital goods.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Useful_Life_Adjustment_Under_GST\"><\/span>Useful Life Adjustment Under GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GST law has taken useful life of 5 years. The formula for the number of monthly reversals is a simple one under <a href=\"https:\/\/margbooks.com\/gst-billing-software.html\">GST billing software<\/a>, 60 months is the number of month reversals. Important points are as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reversal stops after 60 months.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No adjustment is required following the end of the period.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>This standardisation makes complying easier.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Monthly_Reversal_Calculation_Method\"><\/span>Monthly Reversal Calculation Method<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The monthly reversal formula is simple.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Total ITC \u00f7 60 = Monthly ITC portion<br><\/li>\n\n\n\n<li>Monthly ITC \u00d7 Exempt turnover \u00f7 Total turnover<\/li>\n<\/ul>\n\n\n\n<p>This reverse amount is added to tax liability. Calculation must be made on every tax period. Accurate turnover figures are the key.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Online Accounting Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Practical_Business_Examples\"><\/span>Practical Business Examples<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A factory purchases a machine for \u20b910,00,000.&nbsp; GST paid is \u20b91,80,000. The machine produces taxable goods and exempt by-products.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Monthly ITC portion equals \u20b93,000.<br><\/li>\n\n\n\n<li>Exempt turnover ratio is applied monthly.<br><\/li>\n\n\n\n<li>Reversal continues for 60 months.<\/li>\n<\/ul>\n\n\n\n<p>When it comes to this treatment, legal retention of credits is taken care of.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Service_Provider_Example\"><\/span>Service Provider Example<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A consultancy company purchases servers. Servers serve as taxable consulting and exempt training services.<br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Full credit is taken in the first instance.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Monthly reversal is calculated according to service turnover.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Records are kept with the help of our software.<\/li>\n<\/ul>\n\n\n\n<p>It is used to track the movement of capital assets. It supports the reversal accuracy of each month under the Input tax credit on capital goods.&nbsp;<\/p>\n\n\n\n<p><strong>Related Read<\/strong> &#8211; <a href=\"https:\/\/margbooks.com\/blogs\/how-can-businesses-maximise-their-input-tax-credit-claims\/\">How Can Businesses Maximise Their Input Tax Credit Claims?<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Trading_Business_Example\"><\/span>Trading Business Example<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A trader buys a delivery vehicle. The vehicle is used for the purposes of taxable goods and exempt agricultural supplies.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Credit is made proportionately backwards.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The turnover ratios are a guide in calculating.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GST compliance is ensured using our software.<\/li>\n<\/ul>\n\n\n\n<p>Our Accounting software makes asset-level ITC tracking relatively easy. It minimises the errors in calculations done manually.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Compliance_and_Documentation_Requirements\"><\/span>Compliance and Documentation Requirements<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>There must be thorough documentation. Businesses must maintain:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Capital goods register<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ITC reversal workings<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Turnover statements month wise,<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GSTR-3B disclosures<\/li>\n<\/ul>\n\n\n\n<p>Our MargBooks <a href=\"https:\/\/margbooks.com\/accounting-software.html\">Accounting software<\/a> software helps to maintain the structured GST records. It is helpful to get audit ready and data consistency.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Common_Errors_Businesses_Must_Avoid\"><\/span>Common Errors Businesses Must Avoid<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Frequent mistakes include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Claiming Full ITC for the lifetime<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Not meeting the obligations of reversing the monthly<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Using improper turnover figures<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Stopping the reversal before the age of 60 months<\/li>\n<\/ul>\n\n\n\n<p>Such errors incur interest and penalties. Discipline is the means to avert litigation in the future.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To deal with Input Tax Credit on capital goods used in mixed use requires consistency and clarity. GST law will mandate the proportional reversal for a length of a fixed useful life. Businesses have to abide by Rule 43 and price without any shortcut. Monthly calculations should be actual turnover. Accurate records aid in smooth audit. Similar obligations are present for manufacturing units, and service firms and traders.&nbsp;<\/p>\n\n\n\n<p>By using structured systems, compliance stress is reduced. Our <a href=\"https:\/\/margbooks.com\/\">MargBooks software<\/a> promotes proper input tax credit on capital goods treatment with accurate tracking or reporting. Strong internal controls safeguard the eligibility to credit. An analytical approach to its items ensure lawful protection of all credit retention and also long term GST compliance.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Understanding Input Tax Credit on Capital Goods is important for Indian businesses which use assets for more than one purpose. Capital assets will many times be used for taxable business needs along with exempt or personal needs simultaneously. GST law provides no room for full credit in such cases. The credit will have to change [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":9117,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[38],"tags":[57,86,1456],"class_list":["post-9114","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","tag-cloud-based-accounting-software","tag-gst-billing-software","tag-input-tax-credit-itc"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Tax-6-1-150x150.webp",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Tax-6-1.webp",1200,576,false]},"categories_names":{"38":{"name":"GST","link":"https:\/\/margbooks.com\/blogs\/category\/gst\/"}},"tags_names":{"57":{"name":"cloud based accounting software","link":"https:\/\/margbooks.com\/blogs\/tag\/cloud-based-accounting-software\/"},"86":{"name":"gst billing software","link":"https:\/\/margbooks.com\/blogs\/tag\/gst-billing-software\/"},"1456":{"name":"Input Tax Credit (ITC)","link":"https:\/\/margbooks.com\/blogs\/tag\/input-tax-credit-itc\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Tax-6-1-150x150.webp",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Tax-6-1-300x300.webp",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Tax-6-1-305x207.webp",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Tax-6-1-400x576.webp",400,576,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Tax-6-1-600x576.webp",600,576,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Tax-6-1-1024x576.webp",1024,576,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Tax-6-1-130x95.webp",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Tax-6-1.webp",1200,576,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9114","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=9114"}],"version-history":[{"count":2,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9114\/revisions"}],"predecessor-version":[{"id":9119,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9114\/revisions\/9119"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/9117"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=9114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=9114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=9114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}