https://www.taxtmi.com/circulars?id=62846 PSF and UDF charged by airport operators constitute consideration for services to passengers and are subject to GST; airlines that collect these charges act as agents and may exclude them from their supply value only if they meet Rule 33 pure agent conditions, must separately indicate such charges and not take ITC on GST thereon, while airport operators remain liable to pay GST on PSF and UDF and may claim ITC for GST on collection charges paid to airlines. en-us Mon, 14 Oct 2019 00:00:00 +0530 Fri, 18 Oct 2019 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62846 PSF and UDF charged by airport operators constitute consideration for services to passengers and are subject to GST; airlines that collect these charges act as agents and may exclude them from their supply value only if they meet Rule 33 pure agent conditions, must separately indicate such charges and not take ITC on GST thereon, while airport operators remain liable to pay GST on PSF and UDF and may claim ITC for GST on collection charges paid to airlines. Circulars GST - States Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62846