Government Entity definition clarifies eligibility for grant-backed supplies under GST, and imposes brand-owner affidavit requirement. The notification amends the Goa GST Schedule by inserting a tariff entry for Duty Credit Scrips and a provision covering supplies by a Government Entity to public authorities against grants; it defines Government Entity as a body set up by statute or established by government with ninety percent or more equity or control; and it adds an ANNEXURE I proviso requiring the brand-owner, when different from the packer, to file an affidavit forfeiting actionable claim and authorising the packer to print a statement on unit containers. The amendment is operative from 13 October 2017.