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of <h1>Himachal Pradesh clarifies GST exemption on airport levies like PSF and UDF when charged by airlines per Rule 33.</h1> The circular from the Himachal Pradesh Excise and Taxation Department 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 thus not subject to GST when charged by airlines. These fees are collected by airlines as agents for airport operators and are considered consideration for services provided to passengers by the airport operators, who are responsible for GST payment. Airlines, acting as pure agents, must indicate these charges separately in invoices and are not liable for GST on these levies, provided they meet specific conditions under Rule 33 of the HPGST Rules.
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