State tax on intra State supply of services: prescribed classification, rates and input tax credit conditions. Notifies the levy of state tax on intra State supplies of services by prescribing a schedule of service classifications with corresponding tax rates and conditions, including restrictions linked to non utilisation of input tax credit. It sets valuation rules for composite supplies and transfers involving land, specifies valuation of lottery supplies, supplies interpretative clarifications (goods include capital goods; application of First Schedule rules to certain headings), and supplies definitions and an Annexure of service classification codes.