Input tax credit limitation: excess credit on input services charged at higher central tax disallowed under amended UP GST notification. The notification amends Uttar Pradesh GST rules to prohibit taking input tax credit on input services in the same line of business to the extent the supplier charges central tax at a rate higher than the rate charged by the recipient; an illustrative motor cab example demonstrates that credit is limited to the lower rate. The amendment inserts this proviso in two table entries, substitutes wording and omits a sub-item in another entry, and omits two serial entries in the Annexure classification; the notification declares an earlier effective date.