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    <title>Seeks to amend notification No. 12/2017-ST(R).</title>
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    <description>Amendment broadens recipient scope to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts nil-rated entries for services by a Government Entity to Governments or local authorities when funded by grants, for goods transport agency services to unregistered persons subject to specified exclusions, and for access to road or bridge on annuity; revises the long-term lease upfront-payment description for government-controlled development entities; and redefines &quot;Governmental Authority&quot; and introduces &quot;Government Entity&quot; with ninety percent or more government participation.</description>
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