GST amendment expands Government Entity concept and adjusts tax treatment for works contracts, transport and printing services. Amendments expand purchaser categories to include Government Entity and require services supplied to such entities to be procured for works entrusted to them by a government; reclassify and assign rates and provisos for composite works contracts, offshore E&P contracts, construction services, transport and vehicle leasing where fuel is included, and gas and goods transport services, with specific input tax credit restrictions; add and clarify job-work and printing entries for select tariff chapters; provide transitional rate treatment for pre-existing vehicle leases; and insert definitions of Governmental Authority and Government Entity tied to establishment criteria and majority government participation.