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<h1>GST amendment expands concessional treatment for real estate and construction supplies and clarifies input tax credit conditions.</h1> Amendments revise Kerala SGST notification to expand concessional coverage for construction and housing schemes including in situ slum redevelopment and Affordable Housing/PMAY (Urban), add provisions for low cost houses and mid day meal facility buildings, redefine composite works contract supplies and subcontractor supplies to government entities, impose conditions limiting input tax credit for specified low rate services (including housekeeping via e commerce), adjust time charter and rental service entries, and fix valuation rules treating the land component as one third of the total amount in certain composite supplies.