GST amendment expands direct selling agent service entry and clarifies the meaning of renting of immovable property. Amendment to the Uttarakhand SGST notification inserted a new entry for services supplied by individual Direct Selling Agents, other than a body corporate, partnership firm or limited liability partnership firm, to a banking company or non-banking financial company located in the taxable territory. It also inserted a definition of renting of immovable property as allowing, permitting or granting access, entry, occupation or use of immovable property, with or without transfer of possession or control, including letting, leasing, licensing or similar arrangements.