GST rate amendments expand concessional coverage for affordable housing and revise composite works contract valuation and input credit conditions. The notification amends Goa GST rate entries to expand concessional coverage for specified housing schemes and original works, revise composite works contract treatment for sub contractors supplying services to government entities, condition concessional rates on non availability of input tax credit for certain supplies, and prescribe that where transfer of land forms part of specified composite supplies the land component shall be deemed to be one third of the total amount charged, with a defined meaning of total amount.