Government Entity and Governmental Authority definitions expanded, altering tax treatment and procurement conditions for works contracts and services. The notification amends the State Tax (Rate) schedule to expand public recipient categories to include Governmental Authorities and Government Entities, condition concessional treatment on procurement linkage for Government Entities, substitute specific rate entries for varied works-contract, transport, leasing and job-work categories, and insert definitions for Governmental Authority and Government Entity with specified government participation thresholds.