Input tax credit restriction: credit limited where supplier charges higher UTGST than the reduced rate, affecting service supplies. The notification inserts provisos limiting input tax credit where a supplier of input service in the same line of business charges Union Territory tax at a rate higher than the reduced rate on the outward supply, permitting credit only to the extent of tax computed at the reduced rate on the input service. It also substitutes wording and omits specified entries at serial number 34 and omits serial numbers 696 and 698 from the Annexure. The amendments amend Notification No. 11/2017 and take effect from 20th October 2023.