SGST rate reduction for specified works, transport and printing services subject to input tax credit conditions and GTA election. Amendment substitutes multiple entries in the SGST rate notification to provide concessional SGST rates for specified works contracts, construction and infrastructure services, transport and renting of motorcabs, services of goods transport agencies, and certain printing and manufacturing services, with lower rates conditioned on non-availment of input tax credit and with a provision that a GTA electing the higher rate must apply it to all its GTA services.