Reverse charge: services by individual Direct Selling Agents to banks and NBFCs now taxable on recipient under GST. The notification adds services supplied by individual Direct Selling Agents (not being a body corporate, partnership or LLP) to a banking company or a non-banking financial company located in the taxable territory to the list of services taxable on a reverse charge basis, and 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.