Reverse Charge Mechanism: services by individual Direct Selling Agents to banks and NBFCs placed on recipient liability under GST. Amendment inserts a new TABLE entry in S.R.O. No. 372/2017 specifying services supplied by individual Direct Selling Agents (DSAs), other than bodies corporate, partnerships or limited liability partnership firms, to a banking company or a non-banking financial company (NBFC) located in the taxable territory as a listed category under the notification issued under sub-section (3) of section 9 of the Kerala SGST Act; the amendment is effective from 27th July, 2018 and also adds an Explanation defining 'renting of immovable property' to include letting, leasing, licensing or similar arrangements.