Government Entity definition expanded under SGST, conditioning concessional service treatment on procurement for government-entrusted works. The notification amends Odisha SGST classifications by expanding recipient categories to include Governmental Authorities and Government Entities, conditions eligibility on procurement for works entrusted by government bodies, revises works-contract and construction entries (including earth work and offshore E&P), adjusts transport and vehicle-rental entries with input tax credit restrictions, provides transitional treatment for pre-existing vehicle leasing, and inserts job-work and printing-related service entries; it also defines Governmental Authority and Government Entity by statutory origin and ninety percent participation criteria.