Urgent Query on Reverse charge mechanism

Section 65B(49) defines "support services" to mean infrastructural, operational, administrative, logistic, marketing or any other support of any kind comprising functions that entities carry out in ordinary course of operations themselves but may obtain as services by outsourcing from others for any reason whatsoever and shall include advertisement and promotion, construction or works contract, renting of immovable property, security, testing and analysis; Services provided by Pollution Control Board may not fit under the definition of support service and therefore reverse charge is not applicable.