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of <h1>GST Applies to Airport Levies PSF and UDF; Airlines as Pure Agents u/r 33 Not Liable for GST.</h1> The circular clarifies the application of GST on airport levies, specifically Passenger Service Fee (PSF) and User Development Fee (UDF). These fees, charged by airport operators, are considered payment for services to passengers and are subject to GST. Airlines, acting as pure agents, collect these fees on behalf of airport operators and are not liable for GST on them, provided they meet certain conditions under Rule 33 of the CGGST rules. The airport operators are responsible for paying GST on these levies, while airlines must pay GST on any collection charges received from the operators.
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