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<h1>GST services tax rates notification: intra state service supplies assigned rates and conditions including input tax credit restrictions.</h1> State tax is notified on intra State supplies of services by reference to a tabular classification annexure, prescribing percentage rates for specified service categories and imposing conditions where rates apply only if input tax credit on goods or services used in supplying the service has not been taken or is reversed; the notification also prescribes valuation rules for construction involving land (land deemed one third of total consideration), lottery valuation, and provides key definitions and interpretative rules.
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