Heading 9973 (Leasing or rental services without operator) - GST - Services - Rates of Tax - CGST / UTGST / SGST / IGST

17 Heading 9973 (Leasing or rental services 104 [ *** ] without operator) 124 [* ** * ] 125 [ (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. 18 - ] (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods - (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods - 105 [ ** * * ] 26 [(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - 105 [ ** * * * ] 70 [ (viia) Leasing or renting of goods Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods - 106 [ (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. ] 18 -] ] ************* Notes: As Amended vide NOTIFICATION No. 06/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021, before it was read as: 17 Heading 9973 (Leasing or rental services 104 [ *** ] without operator) (i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 12 - (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)] 18 - (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods - (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods - 105 [ ** * * ] 26 [(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - 105 [** ** * ] 70 [ (viia) Leasing or renting of goods Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods - 106 [ (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. ] 18 -] ] ************* Notes: As Amended vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 1-10-2019 , before it was read as, 17 Heading 9973 (Leasing or rental services, with or without operator) (i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 12 - (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)] 18 - (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods - (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods - (v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017 . Explanation.- (a) operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) scheduled air transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) scheduled air cargo service means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 5 Provided that credit of input tax charged on goods used in supplying the service has not been taken Explanation : This condition will not apply where the supplier of the leasing service is located in nontaxable territory. [Please refer to Explanation no. (iv)] 26 [(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - 50 [(vii) Time charter of vessels for transport of goods. 5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]. (viia) Leasing or renting of goods Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods - (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above 18 -] ************* Notes: As Amended vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019 , before it was read as, 17 Heading 9973 (Leasing or rental services, with or without operator) (i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 12 - (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)] 18 - (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods - (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods - (v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017 . Explanation.- (a) operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) scheduled air transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) scheduled air cargo service means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 5 Provided that credit of input tax charged on goods used in supplying the service has not been taken Explanation : This condition will not apply where the supplier of the leasing service is located in nontaxable territory. [Please refer to Explanation no. (iv)] 26 [(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - 50 [(vii) Time charter of vessels for transport of goods. 5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]. (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. -] Notes: As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 17 Heading 9973 (Leasing or rental services, with or without operator) (i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 12 - (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)] 18 - (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods - (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods - (v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017 . Explanation.- (a) operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) scheduled air transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) scheduled air cargo service means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 5 Provided that credit of input tax charged on goods used in supplying the service has not been taken Explanation : This condition will not apply where the supplier of the leasing service is located in nontaxable territory. [Please refer to Explanation no. (iv)] 26 [(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - (vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods -] ****************************** Note: As amended vide notification no. 39/2017 dated 13-10-2017 , before it was read as, 17 Heading 9973 (Leasing or rental services, with or without operator) (i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 12 - (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)] 18 - (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods - (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods - (v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017 . Explanation.- (a) operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) scheduled air transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) scheduled air cargo service means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 5 Provided that credit of input tax charged on goods used in supplying the service has not been taken Explanation : This condition will not apply where the supplier of the leasing service is located in nontaxable territory. [Please refer to Explanation no. (iv)] (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods -