IGST rate amendments expand 'Government Entity' scope and modify supply-specific rates and input-credit conditions for works, transport and leasing Amends IGST notification No. 8/2017 by including 'Government Entity' among recipient categories and by prescribing that services supplied to such entities must be procured by them in relation to work entrusted by the Central/State/Union territory or local authority. Revises rate entries and provisos for works contracts, composite supplies, construction, offshore E&P, transport and renting where fuel is included, conditions limiting input tax credit, transitional leasing taxation, and inserts job-work and printing-related entries and statutory definitions for 'Governmental Authority' and 'Government Entity.'