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<h1>Maharashtra Amends GST Notification: Includes Direct Selling Agents' Services, Defines Renting of Immovable Property.</h1> The Government of Maharashtra has amended Notification No. 13/2017-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017, effective from July 27, 2018. The amendment introduces a new entry in the notification's table, specifying that services provided by individual Direct Selling Agents (DSAs), excluding corporate entities or partnerships, to banks or non-banking financial companies (NBFCs) are included. Additionally, a new clause defines 'renting of immovable property' as allowing access or use of property, with or without possession transfer, including leasing and similar arrangements. The notification is issued by the Finance Department.