GST rate amendments expand recipient definitions and revise conditions for works contracts, transport, rental and printing services. Amendments broaden recipient descriptions to include Central/State/Union territory, local authorities, Governmental Authorities and Government Entities; define Governmental Authority and Government Entity by composition and function; revise table entries to reclassify composite works contracts (predominantly earth work), offshore E&P contracts, construction services, transport and renting services where fuel is included, gas pipeline transport, goods transport, leasing of pre-existing motor vehicles, financial services residuals, and job work/printing items; and impose provisos limiting concessional treatment where procurement by or input tax credits taken by the recipient fail the specified conditions.