Government Entity expansion clarifies eligibility and input tax credit conditions for works contracts, transport and renting services. The notification expands recipient categories to include Central Government, State Government, Union territory, local authority, Governmental Authority and Government Entity with new statutory definitions; revises table entries to modify tax treatment and conditionalities for composite works contracts, construction services, transport and renting of passenger vehicles where fuel is included, goods transport and leasing, and adds input tax credit restrictions and procurement-linked conditions for supplies to Government Entities.