Gujarat vat query of client -- confusion

VAT gujarat input tax credit disalllowed or what.

my client Purchased local  Gujarat Material of 1,00,00,000 (1 crore)

and paid 5% vat on the same                                   500000

Now he  has sold 60,00,000 of material in OGS to Punjab

and remaining    40,00,000 of material to Local Gujarat only.

Now he has billied 2% cst against c form , so he has deposited 120,000 to dept this is okay. but the query is about input tax credit that would be disallowed. the 2% that will be disallowed , please tell me exact amount that will be diallowed. confusion 

thanks in advance

Naman 

final year LLB student