Input tax credit restriction: accumulated credits for specified goods disallowed for later supplies and unutilised balances lapse. Amendment restricts input tax credit by excluding credit accumulated on supplies of specified goods received on or after the first day of August, 2018; and provides that for those goods any accumulated input tax credit on inward supplies received up to the last day of July, 2018, remaining unutilised after payment of tax for and up to the month of July, 2018, shall lapse.