Input tax credit restriction: excess IGST on input services disallowed where outward supply is taxed at a lower rate. Where an outward supply is taxed at five percent, ITC on input services in the same line of business is limited to the tax amount corresponding to five percent of the input service value; any input tax charged above that amount is not admissible, illustrated by a motor cab hire example where the recipient can claim only the portion of input tax equal to five percent of the supplier's charge.