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    <description>Amendments expand recipient categories to include Central Government, State Government, Union territory, local authority, Governmental Authority and Government Entity; add provisos that supplies to a Government Entity must be procured for work entrusted by government; reframe works-contract and construction entries (including earthwork predominance and offshore E&amp;P), adjust concessional treatments for passenger transport and vehicle renting where fuel is included, assign a concessional rate for pre-existing vehicle leases, add specific printing, food and job-work items, and define Governmental Authority and Government Entity with 90% equity or control; amendments are deemed to commence retrospectively.</description>
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