Input tax credit restriction: accumulated credits for specified goods lapse after the prescribed utilisation cut off. Amendment inserts a proviso into Notification No.5/2017 excluding input tax credit on supplies received on or after 1st August, 2018 for goods listed at serial numbers 1-7 (including 6A-6C), and provides that accumulated input tax credit balances unutilised after payment of tax for and up to July 2018 on inward supplies received up to 31st July 2018 shall lapse.