Government Entity definitions expanded under GST, altering taxable classifications and exempting specified government-to-government grant-funded services. The notification expands exemptions by inserting grant-funded services by a Government Entity to governments or specified persons as nil-rated under Chapter 99, adds nil-rated or specified treatments for goods transport agency services to unregistered persons (with listed exclusions), services providing access to roads or bridges on annuity payments, and clarifies that upfront amounts for long-term leases of industrial or infrastructure plots by predominantly government-owned development entities fall within the specified entry; it also defines Governmental Authority and Government Entity by reference to statutory origin and ninety percent or more government participation.