Reverse Charge Mechanism expanded to include business facilitator, business correspondent agent and security services with specified exceptions. Amendment expands the scope of services subject to the Reverse Charge Mechanism by excluding goods transport agency services to entities registered solely for tax-deduction purposes and by adding reverse-charge entries for business facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security services provided to registered persons, with specified carve-outs including entities registered solely for tax-deduction and persons under the composition/turnover-based tax scheme; provisions applicable to governments also apply to Parliament and State Legislatures. Effective 1 January 2019.