GST rate parity for leasing or rental services without operator: taxed like supply of similar goods where title transfers. Heading 9973 treats leasing or rental services without operator by reference to the right transferred: intellectual property use, the right to use goods, and transfers of undivided shares are taxed at the same integrated tax rate as like goods involving transfer of title; a residual category is subject to a specified rate. A transitional reduced rate applied to certain pre cut off motor vehicle leases; concessional treatment required that input tax credit on goods used in supply not be taken, with an exception for suppliers in non taxable territory.