GST rate amendments expand Government Entity definitions and adjust service rates with conditional input tax credit restrictions. The notification expands taxable service recipient definitions to include Government Entity and Governmental Authority, prescribes definitions tied to entities established by statute or government with 90% or more equity or control, and amends the rate schedule and provisos: reduced rates for certain composite works contracts supplied to government-related entities, specified rates and input tax credit restrictions for transport and vehicle rental services, transitional reduced treatment for pre-existing vehicle leasing, and new or reclassified entries for printing, job work and specified goods.