Exemption for Government Entity services to governments and grant-funded recipients expands GST relief under amended state notification. The notification amends Gujarat State Tax rates to broaden the meaning of governmental authority, inserts exemptions for services by a Government Entity to governments or specified persons when consideration is received as grants, exempts certain goods transport agency services to unregistered persons except listed institutional recipients, and exempts access-to-road-or-bridge services paid by annuity; it also clarifies upfront amount treatment for long term leases and replaces definitions of Governmental Authority and Government Entity to require ninety percent or more government participation.