GST rate schedule for intra state services: Karnataka notifies differentiated rates, valuation rules, and input tax credit conditions. Notification prescribes State tax rates on intra State supply of services under the Karnataka GST Act and attaches conditions-notably that certain lower rates apply only where input tax credit on goods or services used in supplying the service has not been taken (or is reversed as if the service were exempt). It sets valuation rules for construction contracts involving land and for lottery supplies, provides definitions including for information technology software and goods, and includes an annexed, itemised scheme of service classification to which the rates apply.