GST rate and exemption amendments broaden eligibility for affordable housing, works contracts, and specified support services under state law. The notification amends the Odisha GST schedule to classify and assign tax treatment to specified construction and housing works (including slum redevelopment, EWS houses, affordable housing and credit-linked schemes), deems land value in certain composite construction supplies to be one third of total consideration, revises composite works contract provisions for sub-contractors supplying government-entrusted works, adjusts rates and provisos for vessel time charters, leasing and support services, and adds or reclassifies various service categories with corresponding conditions limiting benefits where input tax credit has been taken.