GST exemption expansion: new Nil-rated exemptions and tightened definitions for government-controlled entities under state GST. The notification amends the Tamil Nadu GST exemption table and definitions: it replaces 'governmental authority' with an expanded list including Central/State/Union territory/local authorities; inserts Nil-rated exemptions for services by a Government Entity to governments or specified persons funded by grants (serial 9C), for GTA services to unregistered persons except specified categories (serial 21A), and for access to road/bridge services on annuity (serial 23A); clarifies Nil treatment of upfront payments for long-term leases of industrial/infrastructure plots where the lessor has at least 50% government ownership; and redefines 'Governmental Authority' and introduces 'Government Entity' as bodies with 90% or more government participation.