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of <h1>Airlines Must Exclude GST on Airport Levies Like PSF and UDF; Airport Operators Pay GST on These Fees.</h1> The circular clarifies that Goods and Services Tax (GST) should not be charged by airlines on airport levies such as Passenger Service Fee (PSF) and User Development Fee (UDF), as these are considered services provided by airport operators to passengers. Airlines, acting as pure agents, collect these fees on behalf of airport operators and must not include them in the value of their services. The airport operators are responsible for paying GST on these levies. Airlines must indicate the actual amounts of PSF and UDF and the GST payable in invoices to passengers, who can claim input tax credit on these charges.
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