Amendment to beneficiary scope: removal of 'Governmental Authority or Government Entity' narrows eligible recipients under GST rate notification. Amendment confines eligible recipients under specified rate entries by substituting 'Union territory or a local authority' for longer descriptions in items (iii), (vi), (vii), (ix) and (x) of the TABLE against serial number 3 of Notification No. 11/2017 Central Tax (Rate), and omits the Condition entries for those items; the changes take effect from 1 January 2022.