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    <description>Amendments expand purchaser categories to include Government Entity and require services supplied to such entities to be procured for works entrusted to them by a government; reclassify and assign rates and provisos for composite works contracts, offshore E&amp;P contracts, construction services, transport and vehicle leasing where fuel is included, and gas and goods transport services, with specific input tax credit restrictions; add and clarify job-work and printing entries for select tariff chapters; provide transitional rate treatment for pre-existing vehicle leases; and insert definitions of Governmental Authority and Government Entity tied to establishment criteria and majority government participation.</description>
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