GST rate amendments expand Government Entity definition and revise service tax rates with specific input tax credit conditions. Amendments to the Andhra Pradesh GST notification (effective 13 October 2017) expand recipient definitions to include Government Entity and a revised 'Governmental Authority,' impose procurement-related provisos for supplies to such entities, and modify SGST rate entries for specific services-notably composite works contracts, construction, transport and renting where fuel is included, leasing of pre-July 2017 motor vehicles, transportation of natural gas, goods transport, and job-work/printing services-while attaching conditional input tax credit rules and updating related itemizations.