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<h1>Input tax credit restriction: exclusion for specified goods; unutilised credits lapse after cutoff for prior inward supplies.</h1> Amends the prior notification to exclude application to input tax credit accumulated on supplies of specified goods received on or after a cutoff date, and provides that any unutilised input tax credit remaining after payment of tax for periods up to the cutoff month, in respect of inward supplies received on or before the cutoff, shall lapse.