IGST rate changes limit input tax credit for certain services and restructure multimodal transport taxation accordingly. Amendments revise IGST rates for specified services, substituting new rate entries and adding provisos that concessional rates apply only where input tax credit on goods and services used in supplying the service has not been taken; they restructure multimodal transport rates (distinguishing air and non air movements with accompanying input credit limits and an illustrative computation), reclassify job work and manufacturing services with differentiated rates, and insert clarifying definitions and explanatory clauses affecting service scope and registration-related premises.