https://www.taxtmi.com/circulars?id=63168 PSF and UDF charged by airport operators are consideration for passenger services and liable to GST; airlines collecting those levies act as agents and, if meeting Rule 33 pure agent conditions, must separately indicate and exclude such amounts (and the GST payable thereon by the airport operator) from the value of the airline's supply, cannot claim ITC on that GST, while passengers may claim ITC based on the pure agent invoice; collection charges to airlines are taxable to airlines and ITCable to airport operators. en-us Thu, 17 Oct 2019 00:00:00 +0530 Wed, 13 Nov 2019 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63168 PSF and UDF charged by airport operators are consideration for passenger services and liable to GST; airlines collecting those levies act as agents and, if meeting Rule 33 pure agent conditions, must separately indicate and exclude such amounts (and the GST payable thereon by the airport operator) from the value of the airline's supply, cannot claim ITC on that GST, while passengers may claim ITC based on the pure agent invoice; collection charges to airlines are taxable to airlines and ITCable to airport operators. Circulars GST - States Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63168