17 - Heading 9973 (Leasing or Rental services, [1][***] without operator)
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Description of Service (3) |
Rate % (4) |
Condition (5) |
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[2][*** |
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*] |
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[3][(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. |
9 |
-] |
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(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)] |
9 |
- |
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(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 central tax as on supply of like goods involving transfer of title in goods. |
- |
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(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. |
Same rate of central tax as on supply of like goods involving transfer of title in goods. |
- |
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[4][(v) *** |
** |
***] |
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[5][(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; |
65 per cent of the rate of central 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. |
-] |
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[6][(vii) *** |
** |
***] |
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[7][(viia) Leasing or renting of goods
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Same rate of central tax as applicable on supply of like goods involving transfer of title in goods |
-] |
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[8][(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above |
9 |
-] |
[1] Words “with or” omitted by Notification No. 20/2019-Central Tax (Rate) dt 30-09-2019 wef 01-10-2019.
[2] Omitted by Notification No. 06/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as
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(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. |
6 |
- |
[3] Substituted by Notification No. 06/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as
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(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)] |
9 |
- |
[4] Entry omitted by Notification No. 20/2019-Central Tax (Rate) dt 30-09-2019 wef 01-10-2019. Earlier inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as
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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. |
2.5 |
Provided that credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] |
[6] Entry omitted by Notification No. 20/2019-Central Tax (Rate) dt 30-09-2019 wef 01-10-2019. Earlier inserted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018 as
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(vii) Time charter of vessels for transport of goods. |
2.5 |
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)]] |
[8] Substituted by Notification No. 20/2019-Central Tax (Rate) dt 30-09-2019 wef 01-10-2019. Earlier
(4) Substituted by Notification No. 27/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019 as
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(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above |
9 |
- |
(3) Substituted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018 as
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(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. |
Same rate of central tax as applicable on supply of like goods involving transfer of title in goods |
- |
(2) Substituted by Notification No. 31/2017-Central Tax (Rate) dt 13-10-2017 as
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(vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. |
Same rate of central tax as applicable on supply of like goods involving transfer of title in goods |
- |
1) Inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as
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(vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. |
Same rate of central tax as applicable on supply of like goods involving transfer of title in goods |
- |