Taxability of services by individual Direct Selling Agents clarified: supplies to banks and NBFCs covered; renting of immovable property defined. The notification inserts a taxable entry for services supplied by individual Direct Selling Agents (excluding bodies corporate, partnerships and LLPs) to a banking company or a non-banking financial company located in the taxable territory, and adds an explanation defining 'renting of immovable property' to include allowing access, occupation, use or similar facilities, with or without transfer of possession or control, expressly encompassing letting, leasing, licensing and similar arrangements.