'Exempt supply' includes supplies on reverse charge basis to restrict ITC

'You may restrict input tax credit, as prescribed under Rule 42 of the CGST Rules, 2017'

Q. We are a society conducting events for our members. For the events, we get sponsorship amounts from our clients. We raise a sponsorship invoice on the client and GST is payable by the client on reverse charge basis. This is accordingly indicated in our invoice. We also receive delegate registration fees where we collect GST amounts directly from the delegate for the event. We incur expenses relating to the events. Can we take the full input credit for these expenses or should we take only pro-rata input credit based on the proportion of delegate income to total income, since