State GST rate amendment narrows covered public entities and removes specific conditional exemptions, altering applicability retrospectively. Amendment to the State Tax (Rate) schedule substitutes 'Union territory or a local authority' for broader phrases referencing governmental authorities and entities in specified items of the Description of Service for serial number three, and omits the corresponding entries in the Condition column for those items, thereby removing the previously applicable conditions for those services; the amendment is made on the Council's recommendation under the Chhattisgarh GST Act and is deemed effective from the date a related Central Tax (Rate) notification was enforced.