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    <description>Inserts a new taxable entry for services by individual Direct Selling Agents (excluding bodies corporate, partnerships, or LLPs) when supplied to a banking company or a non-banking financial company in the taxable territory, and adds an explanation defining &quot;renting of immovable property&quot; to include letting, leasing, licensing or similar arrangements with or without transfer of possession or control; effective from 27 July 2018.</description>
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