West Bengal GST rates for intra State services updated, covering sector rates, input tax credit conditions and valuation rules. Notification No. 11/2017 prescribes State tax rates on intra State supplies of services by reference to a detailed classification scheme; rates differ across service headings (construction, accommodation and food, transport, rental, financial, professional, support, manufacturing on others' inputs, social and other services) and many rates are conditional on non utilisation or reversal of input tax credit. Construction supplies involving transfer of land allocate value between land (deemed one third of total charge) and service/goods portions. Lottery valuation is fixed by specified fractional formulas.