GST rate reduction on specified works contract services to government for non commercial, educational, clinical, cultural and residential works. Revises the State Tax (Rate) Table by substituting item (vi) under serial number 3 to define works contract services eligible for a reduced Manipur GST rate when supplied to government entities. The substituted item covers construction-related activities on civil structures for non-commercial use, structures for educational, clinical or art and cultural purposes, and residential complexes for self-use or employee use, while other construction services are treated separately.