Government Entity exemptions expanded under IGST notification; specified services and transport supplies now exempt from tax A new nil-rated entry exempts services supplied by a Government Entity to government bodies or specified persons when consideration is received as grants. Exemptions also cover GTA services to unregistered persons subject to listed exclusions, and services granting access to roads or bridges on annuity payment. The long-term lease premium entry is narrowed to specified government-owned development entities. Definitions are amended so that 'Governmental Authority' and 'Government Entity' denote bodies with 90% or more government participation.