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<h1>Assam Amends GST Notification: Key Changes in Affordable Housing, Mid-Day Meal Services, and Tax Rates for Construction.</h1> The Government of Assam has issued amendments to Notification No. FTX.56/2017/24, initially dated June 29, 2017, under the Assam Goods and Services Tax Act, 2017. These amendments, effective from January 25, 2018, revise various provisions related to civil structures, affordable housing, and services provided by government entities. Key changes include the inclusion of low-cost housing projects, modifications to services related to mid-day meal schemes, and adjustments to tax rates for services like house-keeping and construction. The notification also clarifies tax implications for services involving land transfer and outlines specific conditions for input tax credit eligibility.