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of <h1>Puducherry Amends GST Rules: Reverse Charge on Services by DSAs to Banks/NBFCs; Expands Property Renting Definition.</h1> The Government of Puducherry has amended the notification G.O. Ms. No. 13/2017 regarding the Goods and Services Tax (GST) on services subject to reverse charge mechanism. Effective from July 27, 2018, the amendment adds a provision for services supplied by individual Direct Selling Agents (DSAs), excluding corporate bodies and partnerships, to banks or non-banking financial companies (NBFCs) within the taxable territory. Additionally, the definition of 'renting of immovable property' is expanded to include various forms of access and use arrangements. This amendment is issued by the Lieutenant-Governor on the Council's recommendation.
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