https://www.taxtmi.com/circulars?id=63242 PSF and UDF are charges levied by airport operators as consideration for services to passengers and are subject to GST, with the airport operator liable to discharge GST. Airlines that collect these charges act as agents; if they satisfy the conditions of a pure agent, the amounts collected for PSF/UDF (and GST payable by the airport operator) must be separately invoiced and excluded from the value of the airline's supplies, and airlines shall not claim input tax credit on those amounts. Airport operators must remit GST on collections and may claim ITC on collection charges paid to airlines. en-us Wed, 20 Nov 2019 00:00:00 +0530 Tue, 26 Nov 2019 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63242 PSF and UDF are charges levied by airport operators as consideration for services to passengers and are subject to GST, with the airport operator liable to discharge GST. Airlines that collect these charges act as agents; if they satisfy the conditions of a pure agent, the amounts collected for PSF/UDF (and GST payable by the airport operator) must be separately invoiced and excluded from the value of the airline's supplies, and airlines shall not claim input tax credit on those amounts. Airport operators must remit GST on collections and may claim ITC on collection charges paid to airlines. Circulars GST - States Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63242