Expansion of beneficiary definition in GST notification broadens entities eligible for concessional rates, with new input credit conditions. Amendments expand recipient definitions to include Central Government, State Government, Union territory, local authority, Governmental Authority and Government Entity; substitute multiple tariff entries for works contracts, transport, renting, goods transport, leasing, financial services and printing/job-work to restate tax rates and provisos; impose conditions limiting input tax credit claims for certain passenger transport and renting supplies; add detailed job-work and printing classifications; introduce statutory definitions of Governmental Authority and Government Entity; and make the changes effective retrospectively from October 2017.