GST rate amendments expand taxable services and reclassify construction, real estate and support service supplies with revised conditions. Amendments revise the GST rate schedule to include in-situ slum redevelopment, EWS houses under the Housing for All (Urban) scheme, Credit Linked Subsidy Scheme houses and low-cost houses with infrastructure status; recognise buildings used by 12AA entities for mid-day meals; reclassify composite works contracts by subcontractors to government or government-entrusted works with specified rates and provisos; and provide valuation and input tax credit conditions for lease or transfer of land forming part of composite construction supplies, deeming the land component to be one third of total consideration.