GST rate amendments for construction and services revise taxable classification, valuation and input tax credit conditions across sectors. The notification amends the State GST rate schedule by inserting and substituting multiple service and construction entries to expand coverage for Housing for All schemes, mid day meal facilities, and other specified services; clarifies composite works contracting to government entities; adjusts rates and classifications for transport, leasing, real estate, environmental and support services; imposes provisos restricting input tax credit where credit has been taken; and prescribes that where land is part of specified composite supplies its value shall be deemed one third of the total amount charged. The amendments are effective from 25 January 2018.