Service tax rates under Gujarat GST notified, specifying rates and input tax credit conditions for intra State services. Notification prescribes State tax rates for intra State supplies of services under the Gujarat GST Act, 2017, effective 1 July 2017, by reference to an annexed classification of Chapters, Sections and Headings, and specifies applicable percentage rates and conditions. It includes conditional rate provisions restricting input tax credit utilisation, valuation rules for construction supplies involving land (land value deemed one third of total amount) and lottery valuation guidance, together with defined terms and interpretative rules applicable to specified headings.