Airport levies as taxable consideration: airlines collecting PSF/UDF may exclude amounts if acting as pure agents under GST rules. PSF and UDF charged by airport operators constitute consideration for services to passengers and are subject to GST; airlines that collect these charges act as agents and may exclude them from their supply value only if they meet Rule 33 pure agent conditions, must separately indicate such charges and not take ITC on GST thereon, while airport operators remain liable to pay GST on PSF and UDF and may claim ITC for GST on collection charges paid to airlines.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Airport levies as taxable consideration: airlines collecting PSF/UDF may exclude amounts if acting as pure agents under GST rules.
PSF and UDF charged by airport operators constitute consideration for services to passengers and are subject to GST; airlines that collect these charges act as agents and may exclude them from their supply value only if they meet Rule 33 pure agent conditions, must separately indicate such charges and not take ITC on GST thereon, while airport operators remain liable to pay GST on PSF and UDF and may claim ITC for GST on collection charges paid to airlines.
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