Expansion of Government Entity definition expands concessional GST coverage and conditions on input tax credit. The notification amends State Tax (Rate) entries to substitute expanded public body references including 'Governmental Authority' and 'Government Entity', introduces definitions for both (90%+ government participation and specified entrustment of functions), and conditions concessional GST treatment on procurement by the entity for entrusted work. Multiple service entries-composite works contracts, transport, renting, leasing, printing and processing services-are revised to alter rates and impose input tax credit restrictions or temporal limits, with cross-references updated accordingly.