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of <h1>Amendment to Integrated Tax (Rate) Notification: Clarifies 'Government Entity' Services, Redefines Tax Rates for Works Contracts and Transportation.</h1> The notification amends the Integrated Tax (Rate) Notification No. 8/2017, dated June 28, 2017, under the Integrated Goods and Services Tax Act, 2017. Key changes include the substitution of terms to specify that services supplied to a 'Government Entity' must be related to work entrusted by the government. Amendments also redefine certain service categories and their applicable tax rates, such as composite supply of works contracts, transportation services, and leasing of motor vehicles. New definitions for 'Governmental Authority' and 'Government Entity' are introduced, clarifying entities with significant government participation.
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