GST rate amendments for construction and real estate clarify service categories, input tax credit conditions and composite supply valuation. The notification amends SGST rate entries to add and clarify categories within construction, real estate and related services-including in situ slum redevelopment, EWS houses under housing schemes, Credit Linked Subsidy Scheme houses, mid day meal cooking facilities, composite works contracts supplied by subcontractors to government entities, and specified housekeeping, support, manufacturing, environmental, mining and entertainment services-while prescribing conditions on input tax credit and providing a valuation rule that deems the land component in certain composite supplies to be one third of the total amount charged.