Construction and housing services GST amendments expand exempt and concessional supplies and prescribe valuation rules for land components. Amendments to the Assam GST notification expand coverage and adjust classification and rates for construction and related services by adding sub items for slum redevelopment, EWS houses under PMAY Urban, houses under the Credit Linked Subsidy Scheme, low cost houses with infrastructure status, and mid day meal facilities; substitute composite works contract entries including subcontractor supplies to government entities with procurement provisos; prescribe valuation for composite supplies involving land (land component deemed one third of total amount); and revise multiple service headings, conditions on input tax credit, and rate entries, effective from 25 January 2018.