Reverse charge on DSA services: recipient banks and NBFCs to bear GST liability for individual DSA-supplied services. The notification inserts a new entry making services supplied by individual Direct Selling Agents (DSAs), other than corporate or partnership entities, to a banking company or a non-banking financial company located in the taxable territory subject to tax payable by the recipient under the reverse charge mechanism; it also adds an explanation defining 'renting of immovable property' to include permitting access, occupation, use or similar arrangements with or without transfer of possession or control.