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of <h1>India Amends Tax Rules: Individual DSAs' Services to Banks/NBFCs Taxed Under RCM; Clarifies Property Renting Definition.</h1> Notification No. 15/2018 by the Government of India amends Notification No. 13/2017-Central Tax (Rate) to specify that services provided by individual Direct Selling Agents (DSAs), excluding corporate entities, partnerships, or LLPs, to banks or non-banking financial companies (NBFCs) will be taxed under the Reverse Charge Mechanism (RCM). Additionally, the notification includes a clarification on the definition of 'renting of immovable property.' This amendment is effective from July 27, 2018.
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