Input tax credit restriction: specified goods lose post-cutoff credit entitlement and unutilised balances will lapse. Amendment excludes entitlement to input tax credit for goods at serial numbers 1,2,3,4,5,6,6A,6B,6C and 7 for supplies received on or after 1st August, 2018, and provides that any unutilised input tax credit balance remaining after payment of tax for and up to July, 2018, in respect of inward supplies received up to 31st July, 2018, shall lapse.