Input tax credit restriction: accumulated ITC on specified goods disallowed after the prescribed cut-off and unutilised balances lapse. The amendment inserts a proviso excluding application of the notification to input tax credit accumulated on supplies of the goods listed at serial numbers 1-7 where supplies are received on or after 1st August, 2018; and provides that accumulated input tax credit remaining unutilised after payment of tax for and up to July, 2018, on inward supplies received up to 31st July, 2018, shall lapse.