Government entity supply exemptions extended to services to governments and specified recipients, with new nil-rated entries and revised definitions. The notification broadens the scope of recipients and adds nil-rated supplies: substitution expands 'governmental authority' to explicitly include Central Government, State Government, Union territory, local authority or Governmental Authority; a new nil-rated entry covers services by a Government Entity to those governments or persons specified by them where consideration is received as grants; additional nil-rated entries cover specified goods transport agency services to unregistered persons (subject to exceptions) and services granting access to roads or bridges on annuity; definitions of Governmental Authority and Government Entity are amended to require substantial government participation.