Input tax credit restriction for transport services tightened as Uttarakhand GST notification limits credit to the 2.5 percent rate. Amendments to the Uttarakhand GST notification restrict input tax credit for certain transport services where the input service in the same line of business is taxed above 2.5 percent, limiting credit to the amount payable at 2.5 percent. The notification also revises the GST rate table by changing one licensing entry, omitting one item, and deleting specified service classification entries, with effect from 20 October 2023.