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of <h1>Airport Levies Excluded from Airline GST Calculations; Airport Operators to Pay GST on Fees Collected by Airlines.</h1> The circular clarifies that airport levies such as Passenger Service Fee (PSF) and User Development Fee (UDF) are not part of the value of services provided by airlines and should not be subject to GST by airlines. These fees, charged by airport operators, are considered consideration for services to passengers and are liable to GST. Airlines act as pure agents, collecting these fees on behalf of airport operators, and should not include them in their taxable supply value. The airport operators are responsible for paying GST on these levies, while airlines must pay GST on collection charges received from airport operators.
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