GST exemption for government-related services expanded to include grant-funded supplies by government entities and specified transport and infrastructure services. The amendment broadens the exemption by replacing 'Governmental Authority' with 'Central Government, State Government, Union territory, local authority or Governmental Authority' and by exempting supply of services by a Government Entity to those governments or specified persons where consideration is received as grants. It also inserts exemptions for goods transport agency services to unregistered persons with listed exclusions, services granting road or bridge access on annuity, and refines treatment of upfront payments for long-term leases by government-owned development entities, while defining ownership thresholds for eligible entities.