GST rate amendments expand housing and works-contract concessions while clarifying input tax credit and land valuation rules. The notification amends the State GST rate table by adding and substituting entries to extend concessions and clarify coverage for real estate and construction (including in-situ slum redevelopment, EWS and Affordable Housing schemes), to treat composite works contracts by sub-contractors to government-related works at concessional rates subject to input tax credit restrictions, to revise transport and leasing entries, and to prescribe valuation for supplies involving transfer of land by deeming the land component to be one third of the total amount charged.