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    <description>The notification adds services supplied by individual Direct Selling Agents (not being a body corporate, partnership or LLP) to a banking company or a non-banking financial company located in the taxable territory to the list of services taxable on a reverse charge basis, and inserts a definition of &#039;renting of immovable property&#039; to include allowing access, occupation, use or similar arrangements with or without transfer of possession or control.</description>
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