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of <h1>Karnataka Clarifies GST on Airport Levies: Airlines as Pure Agents u/r 33 of KGST Rules.</h1> The circular from the Commissioner of Commercial Taxes, Karnataka, clarifies that airport levies such as Passenger Service Fee (PSF) and User Development Fee (UDF) are charges for services provided by airport operators and are subject to GST. Airlines, acting as pure agents, collect these fees from passengers and remit them to airport operators, who are responsible for paying GST on these levies. Airlines are not liable for GST on these fees if they meet the conditions of a pure agent under Rule 33 of the KGST Rules. The airport operators must ensure GST is paid on the collected levies.
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