<h1>GST Tax Rates for Leasing and Rental Services under Heading 9973: Intellectual Property, Motor Vehicles, and Aircraft Explained</h1> The tax rates applicable under the Goods and Services Tax (GST) regime for various leasing or rental services without an operator, categorized under Heading 9973. It specifies different scenarios such as the transfer of intellectual property rights, the right to use goods, and leasing of motor vehicles and aircraft. The tax rates vary based on the nature of the service, with some services taxed at the same rate as the supply of similar goods, while others have specific rates. The document includes clarifications on specific cases and amendments to the rates over time.