GST amendment clarifies housing and real estate classification, composite works contract treatment and deemed land valuation rule. The notification amends the Punjab GST Table to add and reclassify construction and real estate entries (including in situ slum redevelopment, EWS and CLSS housing, low cost affordable housing, and mid day meal buildings), revises composite works contract treatment and provisos for supplies to government entities, prescribes deemed valuation rules treating land transfer as one third of total consideration, and modifies service headings and tax rates with conditions restricting input tax credit for specified housekeeping and support services.