Input tax credit lapse for specified goods excludes post-August supplies and ends unused balance after July 2018. Input tax credit accumulated on supplies received on or after 1 August 2018 was excluded from the notification for the specified goods. For those goods, the unutilised balance of accumulated input tax credit remaining after payment of tax up to July 2018, in respect of inward supplies received up to 31 July 2018, was directed to lapse.