Composite supply of works contract: amended scope for public works, transport and housing with specified GST rate options. State amendments substitute multiple Table entries in the Sikkim GST notification to redefine and segregate composite supply of works contract and construction services into specified categories (historical monuments, irrigation works, pipelines, public roads and bridges, housing schemes, pollution control plants, funeral structures, railways, single residential units, low cost houses, post harvest storage, mechanised food processing equipment), revise transport entries including motorcab and goods transport agency services with input tax credit conditions and opt in consequences, and reallocate printing and manufacturing services into distinct rate headings.