GST classification changes adjust rates, exemptions and valuation for housing, works contracts and services supplied via e commerce operators. The notification amends the State Tax (Rate) table and related entries to expand and reclassify construction and housing works (including slum redevelopment, EWS houses, CLSS houses and low cost houses), add specific concessional treatments for certain government related composite works contracts and mid day meal cooking facilities, and adjust rates and conditions for services such as time charter, leasing, housekeeping via e commerce, mining support, environmental and amusement services. It introduces provisos restricting concessional treatment where input tax credit has been taken and prescribes a valuation rule deeming the land component to be one third of the total amount in composite supplies involving transfer of land.