Reduced SGST rates permit GTA and motorcab providers to claim full input tax credit or elect to pay a reduced state tax rate. Amendments revise SGST entries to reclassify and set differential state tax treatment for specified works contracts, introduce a conditional election for GTA and motorcab services to claim full input tax credit or instead pay a reduced state tax rate (with the election binding for all GTA services thereafter), and substitute entries affecting printing, manufacturing on others' goods, and certain textile products.