Reverse charge: recovery agent services taxed to recipient; director services and split liability updated effective October. The notification expands the reverse charge scope by inserting recovery agent services to banks, financial institutions or NBFCs as taxable entirely on the service recipient (provider Nil; recipient 100%), substitutes the entry describing director-to-company services, and amends the TABLE to show separate percentage columns. It also revises the liability split for a specified item to 50% provider / 50% recipient effective from October, with the notification operative from the date of issue except as provided.