State tax rates for services under HGST Act impose differential rates and input tax credit restrictions for specified service categories. State tax rates for intra State supply of services under the Haryana Goods and Services Tax Act, 2017 are notified with a classified tariff and conditions effective 1 July 2017. The notification maps services to headings with prescribed rates and specific conditions, including valuation rules for construction involving land and restrictions on utilization or reversal of input tax credit for selected services. Ancillary definitions, interpretative rules and lottery valuation methodology are included; the Annexure sets out the detailed Scheme of Classification of Services and service codes.