https://www.taxtmi.com/circulars?id=63071 PSF and UDF are consideration for services provided by airport operators and are taxable. Airlines that collect these charges act as agents and, if meeting pure agent conditions under Rule 33, must separately indicate PSF/UDF and the GST payable by the airport operator on their invoices; such amounts are excluded from the value of the airline's supply and airlines may not claim ITC on GST paid on PSF/UDF. Airport operators are liable to remit GST on PSF/UDF; collection charges paid to airlines are taxable to airlines and ITC is available to airport operators. en-us Thu, 31 Oct 2019 00:00:00 +0530 Wed, 06 Nov 2019 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63071 PSF and UDF are consideration for services provided by airport operators and are taxable. Airlines that collect these charges act as agents and, if meeting pure agent conditions under Rule 33, must separately indicate PSF/UDF and the GST payable by the airport operator on their invoices; such amounts are excluded from the value of the airline's supply and airlines may not claim ITC on GST paid on PSF/UDF. Airport operators are liable to remit GST on PSF/UDF; collection charges paid to airlines are taxable to airlines and ITC is available to airport operators. Circulars GST - States Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63071