Reverse charge on services by individual direct selling agents shifts GST liability to recipient banks and NBFCs. Amendment imposes reverse charge on services supplied by individual Direct Selling Agents (DSAs) not constituted as bodies corporate, partnerships, or LLPs to banking companies and non-banking financial companies located in the taxable territory, thereby designating such financial institutions as the persons liable to pay tax. It also inserts a definition of renting of immovable property to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control.