GST definition expansion: broader government entity categories and targeted rate provisions reshape works contract and transport service taxation. Notification amends the State GST rate schedule to expand recipient categories to include Governmental Authorities and Government Entities, condition tax treatment on procurement for government-entrusted works, revise rates and provisos for composite works contracts (including predominantly earthwork contracts and offshore E&P contracts), adjust treatment of construction and transport services where fuel cost or input tax credit conditions apply, and inserts new items and job-work provisions for specified printing, food and allied goods.