IGST rate revision lets specified works contracts and transport providers opt for full input tax credit and tax choice. Amendment to IGST Notification No. 8/2017 substitutes multiple rate entries to reduce IGST on specified composite works contracts and defined printing and job-work services, while preserving a higher rate for other construction and manufacturing services. Transport entries for motorcab renting/transport and goods transport agency services allow suppliers either to charge a lower rate provided they have not availed input tax credit, or to opt to avail full input tax credit and discharge IGST at an alternative rate, with a GTA that opts being required to apply that option uniformly to all its GTA supplies.