Definitions and rate adjustments for government entities alter SGST classification and input tax credit conditions nationally. The notification amends the Uttar Pradesh SGST Table to revise tax classifications, rates and input tax credit conditions for works contracts, composite supplies, transport and renting of motor vehicles, goods transport, leasing arrangements, job work, printing and certain manufactured goods; expands recipient categories to include Central Government, State Government, Union territory, local authorities, Governmental Authorities and Government Entities; and inserts definitions for 'Governmental Authority' and 'Government Entity' (90%+ government participation). The amendments are effective from 13 October 2017.