This notification amends Notification No. 10/2017–Integrated Tax (Rate) by inserting services supplied by individual Direct Selling Agents (DSAs) to banks and NBFCs under reverse charge. It also inserts a comprehensive definition of “renting of immovable property” to ensure uniform interpretation under IGST reverse charge provisions.

Issued for earlier notification?
Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).