GST rate amendments reclassify government recipients, revise service categories and adjust taxability and input credit conditions. Amendment expands recipient categories by defining Government Entity and Governmental Authority (bodies with ninety percent or more government participation) and conditions concessional entries on services procured by such entities for works entrusted by a government. It revises multiple tariff entries to reclassify works contracts, offshore E&P contracts, transport and renting services with fuel-inclusive consideration, printing and job-work services, and goods classifications, and imposes conditions on applicability tied to non-availability of input tax credit and transitional leasing treatment for pre-commencement motor vehicle leases.