Reverse Charge on DSA services: individual DSA supplies to banks/NBFCs made taxable under reverse charge mechanism. Amendment designates services supplied by individual Direct Selling Agents (DSAs) to banking companies or non-banking financial companies located in the taxable territory to be taxed under the Reverse Charge Mechanism, specifying the supplier class as individual DSAs other than bodies corporate, partnerships or LLPs and the recipient class as banking companies or NBFCs; it also inserts a definition of 'renting of immovable property' covering access, occupation, use or similar arrangements with or without transfer of possession or control.