Input tax credit restriction: ITC capped for passenger transport and motor vehicle renting, limiting credit to the concessional rate. Where a supplier of input service in the same line of business charges State tax at a rate higher than the concessional rate, credit of input tax on that input service in the same line of business shall be available only to the extent of tax corresponding to the concessional rate, and any excess tax charged by the input service supplier shall not be taken as input tax credit; illustrated by a motor cab transport example.