GST exemption for government-grant-funded services and specified transport and annuity road access services clarified and expanded. The amendment broadens exempted recipients by substituting 'Central Government, State Government, Union territory, local authority or Governmental Authority' for 'governmental authority,' inserts nil-rated entries for services by Government Entities to governments where consideration is in the form of grants, makes services by goods transport agencies to unregistered persons (with specified exclusions) nil-rated, exempts access to roads or bridges on annuity, and revises the upfront amount entry for long-term lease grants by specified government-owned development entities; it also replaces definitions of 'Governmental Authority' and introduces 'Government Entity' with a ninety per cent participation threshold.