Government Entity definition expanded; GST rates and conditional input tax credit rules revised for supplies and works contracts to public bodies. Amendments expand recipient definitions to include Governmental Authority and Government Entity with specified statutory or government origin and minimum participation, condition supplies to such entities on procurement related to works entrusted by government bodies, and revise rate-table entries and provisos for composite works contracts, construction, transport, renting and leasing services, job work and printing. Several entries restrict input tax credit eligibility for transport, rental and pipeline services, introduce specific job-work classifications for printing and goods under specified tariff chapters, adjust applicable rates, and provide transitional notes for leasing entries.