Services by individual Direct Selling Agents to banks/NBFCs specified in state GST rate schedule, effective by notification. The notification inserts a new entry treating services supplied by individual Direct Selling Agents (DSAs), other than bodies corporate, partnerships or LLPs, to a banking company or a non-banking financial company located in the taxable territory within the State Tax (Rate) schedule, and adds an Explanation defining 'renting of immovable property' to include allowing access, occupation, use or similar arrangements with or without transfer of possession or control; the amendment is effective from 27th July, 2018.