https://www.taxtmi.com/circulars?id=63099 PSF and UDF charged by airport operators are consideration for services to passengers and are subject to GST. Airlines that collect these charges act as agents; if they meet the conditions of a pure agent under Rule 33 and separately indicate the amounts, the PSF/UDF and GST thereon are excluded from the airline's taxable value and the airline need not pay GST on those sums. Airport operators remain liable to pay GST on PSF/UDF collected, while collection charges paid to airlines for collection services attract GST and are eligible for input tax credit by the airport operator. en-us Mon, 14 Oct 2019 00:00:00 +0530 Thu, 07 Nov 2019 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63099 PSF and UDF charged by airport operators are consideration for services to passengers and are subject to GST. Airlines that collect these charges act as agents; if they meet the conditions of a pure agent under Rule 33 and separately indicate the amounts, the PSF/UDF and GST thereon are excluded from the airline's taxable value and the airline need not pay GST on those sums. Airport operators remain liable to pay GST on PSF/UDF collected, while collection charges paid to airlines for collection services attract GST and are eligible for input tax credit by the airport operator. Circulars GST - States Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63099