Yes. The definition in Rule 52 expressly includes 'another Government,' which covers State Governments as well as foreign governments. However, the accounting treatment may differ — Rule 53 provides for a special treatment (abatement of charges) in cases of jointly executed projects.
Source: GAR Rule 52
What is the sequence of certification?
Why must Ministerial oral orders be confirmed in writing even when they follow the rules?
Does this rule apply to social media accounts of Ministries as well?
What is the key difference between a D.O. letter and a regular letter?
Who is responsible for keeping the residential address list of Section staff?
This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.