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<h1>State notification sets GST rates for services, valuation rules for construction involving land, and lottery valuation.</h1> Notification prescribes intra State tax rates for specified services and sets valuation rules for construction supplies involving land and for lotteries. Construction services are categorised (including construction for sale and composite works contracts) and where transfer of land occurs the land portion is deemed one third of the total consideration for valuation. Many lower rates are conditional on non utilisation or reversal of input tax credit on goods or goods and services used in supplying the service. Lottery taxable value percentages are specified for State run and authorised lotteries.