Input tax credit limitation: credit on input services restricted to the tax rate charged on outward supply, excess blocked. A proviso restricts input tax credit where a supplier of an input service in the same line of business charges central tax at a rate higher than the rate charged on the outward supply: credit of input tax in excess of the outward supply rate shall not be taken, illustrated by an example. Additionally, certain wagering-related wording is substituted, a related item and entries are omitted, and two Annexure serial entries concerning gambling and betting services are deleted. The amendment is effective from the notification date.