GST rate amendments expand taxable services, add renewable energy construction services and define specified organisations and goods carriage. Amendment modifies the SGST service schedule by inserting and substituting table entries and rates for specified services, including pilgrimage air transport by non scheduled operators (subject to input tax credit conditions), third party insurance for goods carriage, financial and related services, leasing and rental services, cinema admissions above a set ticket price, and construction/technical services for renewable energy installations; it adds definitions for specified organisation and goods carriage and takes effect on January first.