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<h1>Nagaland Amends GST Act: Expanded Definitions for Eligible Entities, Updated Tax Rates on Works Contracts, Transport, Leasing, Printing.</h1> The Government of Nagaland has amended the notification regarding the rate of supply of services under the Nagaland Goods and Services Tax Act, 2017. Key changes include expanding the definition of entities eligible for certain tax rates to include the Central Government, State Government, Union territories, local authorities, Governmental Authorities, and Government Entities. Specific amendments address composite supply of works contracts, transport services, leasing of motor vehicles, and printing services. Adjustments also clarify the definitions of 'Governmental Authority' and 'Government Entity,' emphasizing their establishment by government acts or with significant government participation. These changes aim to align with public interest and council recommendations.