https://www.taxtmi.com/circulars?id=62913 PSF and UDF charged by airport operators are consideration for services to passengers and liable to GST. Airlines collecting those levies may be treated as pure agents under Rule 33 if conditions are met; such amounts (and GST thereon) are excluded from the airline's supply value, must be separately indicated in the invoice, and the airline cannot claim ITC on them. Airport operators are liable to pay GST on PSF/UDF; collection charges paid to airlines are taxable supplies by the airlines. en-us Thu, 17 Oct 2019 00:00:00 +0530 Tue, 22 Oct 2019 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62913 PSF and UDF charged by airport operators are consideration for services to passengers and liable to GST. Airlines collecting those levies may be treated as pure agents under Rule 33 if conditions are met; such amounts (and GST thereon) are excluded from the airline's supply value, must be separately indicated in the invoice, and the airline cannot claim ITC on them. Airport operators are liable to pay GST on PSF/UDF; collection charges paid to airlines are taxable supplies by the airlines. Circulars GST - States Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62913