UTGST rate reduction on specified works contracts and selective services, with conditional input tax credit option for GTA and motorcab. The notification amends the UTGST rate schedule by substituting table entries to assign lower and higher UTGST tiers to specified categories of works contract and construction services, establish conditional reduced rates for motorcab transport and renting where fuel is included and for Goods Transport Agency services subject to non availment of input tax credit, and to provide an option for GTA and motorcab providers to claim full ITC while discharging UTGST at the higher rate; it also reclassifies and reduces rates for textile job work, printing services, and admissions to planetarium.