https://www.taxtmi.com/circulars?id=63179 PSF and UDF are charges by airport operators constituting consideration for services to passengers and liable to GST. When airlines collect these fees on behalf of airport operators and satisfy Rule 33 pure agent conditions, the fees and the GST component charged by the airport operator are excluded from the airline's taxable value; airlines must separately indicate amounts and cannot claim ITC on GST paid on PSF/UDF. Airport operators are liable to pay GST on PSF/UDF; collection charges to airlines are taxable supplies with ITC available to the airport operator. en-us Thu, 07 Nov 2019 00:00:00 +0530 Fri, 15 Nov 2019 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63179 PSF and UDF are charges by airport operators constituting consideration for services to passengers and liable to GST. When airlines collect these fees on behalf of airport operators and satisfy Rule 33 pure agent conditions, the fees and the GST component charged by the airport operator are excluded from the airline's taxable value; airlines must separately indicate amounts and cannot claim ITC on GST paid on PSF/UDF. Airport operators are liable to pay GST on PSF/UDF; collection charges to airlines are taxable supplies with ITC available to the airport operator. Circulars GST - States Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63179