State tax rate reduction for specified services and works contracts, with conditional input tax credit treatment and supplier option. Amendments to the Kerala SGST notification substitute Table entries to reduce State tax rates for defined categories of composite works contracts, reclassify construction-related supplies, and create a dual-rate approach for motor cab transport, renting of motor cab and goods transport agency services depending on input tax credit treatment or supplier option; printing, job work on manmade fibres and admission to planetarium services are reallocated to lower State tax rates. The amendments are effective from the stated commencement date and issued on Council recommendation under specified SGST provisions.