|HS Code||Goods/Service discription||SGST||CGST||IGST||CESS||Conditions|
|9973||(vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above.||None||None||Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods||None||-|
|9973||(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.||None||None||Same rate of integrated tax as on supply of like goods involving transfer of title in goods||None||-|
|9973||(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||6||12||None||-|
|9973||(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.||None||None||Same rate of integrated tax as on supply of like goods involving transfer of title in goods||None||-|
|9973||(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||9||18||None||-|
|9973||(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||2.5||5||None||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 non-taxable territory.|
|9973||Services by way of giving on hire _ (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods.||Nil||Nil||Nil||None||Nil|
|9973||Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.||Nil||Nil||Nil||None||Nil|
|9973||Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.||Nil||Nil||Nil||None||Nil|
|9973||Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.||Nil||Nil||Nil||None||Nil|
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