Government entity and recipient definitions broadened under SGST, altering supply classifications and input tax credit conditions. The notification amends the SGST rate schedule by broadening recipient categories to include Governmental Authority and Government Entity, substituting multiple works-contract and service entries with specified SGST rates, imposing provisos that supplies to Government Entities qualify only when procured for works entrusted by a government or local authority, restricting input tax credit for passenger transport and vehicle renting where fuel cost is included, adjusting transport and leasing entries including transitional leasing rates, and inserting job-work and printing items with corresponding rates.