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<h1>GST rate amendments expand housing concessions and clarify composite works contract treatment for government procured projects.</h1> Notification 1/2018 amends Notification 11/2017 to expand housing related works eligible under concessional treatment to include in situ slum redevelopment, EWS houses under Affordable Housing in Partnership and Credit Linked Subsidy Scheme units, to recognise composite works contracts supplied by sub contractors to main contractors for government entrusted works, to deem the land component in certain composite supplies as one third of the total amount charged, and to revise sectoral entries and input tax credit conditions for services including housekeeping via e commerce operators, vessel time charters, mining exploration, tailoring, environmental services and amusement admissions.