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of <h1>GST Applies to Airport Levies Like PSF and UDF; Airlines May Qualify as Pure Agents u/r 33.</h1> The circular clarifies the application of GST on airport levies such as Passenger Service Fee (PSF) and User Development Fee (UDF). These fees, charged by airport operators, are considered consideration for services provided to passengers and are subject to GST. Airlines collect these fees as agents and are not liable for GST on them if they meet the conditions of a 'pure agent' under Rule 33 of the APGST Rules. The airport operators are responsible for paying GST on these levies, while airlines may charge GST on collection services provided to the airport operators.
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