GST rate amendments: revised tax classifications and concessional treatment for specified construction, real estate and support services. The notification amends Jammu and Kashmir GST rates by adding and reclassifying construction and housing services under the Housing for All (Urban) Mission including in situ slum redevelopment, EWS and CLSS houses, and low cost affordable housing; it creates an exemption for buildings used for centrally sponsored mid day meal schemes. It revises composite works contract provisions for subcontractors performing government entrusted works, conditions time charter and rental transport services on non availability of input tax credit, carves out housekeeping services supplied via e commerce where suppliers are not liable to register, and prescribes that land in specified composite supplies is deemed to be one third of the total amount for valuation purposes.