GST rates for financial services: differentiated tax treatment for chit fund, leasing, transfers of right to use, and insurance. Heading 9971 prescribes differentiated integrated GST treatment for financial and related services: chit fund foreman services attract a specified rate with denial of input tax credit on goods used; transfers of right to use goods or undivided shares are taxed at the same rate as supply of like goods involving transfer of title; leasing (including special historic treatment for certain motor vehicle leases and leasing of aircraft for scheduled services) and third party insurance of goods carriage have distinct rates and carry provisos and explanations limiting input tax credit and defining terms.