GST rate revisions: reclassifies works contracts and housing services while conditioning input tax credit and land valuation. Amendment to the State GST rate notification revises the Table in notification No. 1135 F.T. to expand construction and real estate entries to include in situ slum redevelopment, Affordable Housing and Credit Linked Subsidy Scheme houses, and buildings used for centralized mid day meals; it reclassifies composite works contracts, specifies tax rates for categories such as works contracts, time charters, rental and housekeeping services supplied via e commerce where supplier is not registered, and imposes conditions limiting input tax credit and deeming the value of land transfer in certain composite supplies as one third of total consideration.