GST rate amendments update service classifications and add renewable-energy construction services, effective from January implementation. The notification amends the Puducherry GST rate schedule by inserting, substituting and omitting specific service entries and rates, adds a new serial number 38 covering construction/engineering/installation services for renewable, waste-to-energy and ocean/tidal energy devices linked to Schedule I serial 234, and inserts definitions of 'specified organisation' and 'goods carriage' in the Explanation. It also adds a proviso restricting input tax credit for certain air transport services engaged by specified organisations for Government-facilitated pilgrimage; the amendments take effect from 1 January 2019.