GST on airport levies: airports liable for tax; airlines may act as pure agents when conditions met. PSF and UDF charged by airport operators are consideration for services to passengers and liable to GST. Airlines collecting those levies may be treated as pure agents under Rule 33 if conditions are met; such amounts (and GST thereon) are excluded from the airline's supply value, must be separately indicated in the invoice, and the airline cannot claim ITC on them. Airport operators are liable to pay GST on PSF/UDF; collection charges paid to airlines are taxable supplies by the 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.
GST on airport levies: airports liable for tax; airlines may act as pure agents when conditions met.
PSF and UDF charged by airport operators are consideration for services to passengers and liable to GST. Airlines collecting those levies may be treated as pure agents under Rule 33 if conditions are met; such amounts (and GST thereon) are excluded from the airline's supply value, must be separately indicated in the invoice, and the airline cannot claim ITC on them. Airport operators are liable to pay GST on PSF/UDF; collection charges paid to airlines are taxable supplies by the airlines.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
