https://www.taxtmi.com/circulars?id=63280 PSF and UDF charged by airport operators are consideration for services to passengers and attract GST. Airlines collecting these levies act as agents; if they satisfy Rule 33's pure agent conditions and separately indicate the actual amounts and GST in invoices, those amounts are excluded from the airline's value of supply. The airport licensee remains liable to pay GST on PSF and UDF, airlines cannot claim ITC on such amounts, passengers may claim ITC on the basis of the pure agent invoice, and collection charges paid to airlines are taxable in the airlines' hands. en-us Tue, 22 Oct 2019 00:00:00 +0530 Thu, 05 Dec 2019 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63280 PSF and UDF charged by airport operators are consideration for services to passengers and attract GST. Airlines collecting these levies act as agents; if they satisfy Rule 33's pure agent conditions and separately indicate the actual amounts and GST in invoices, those amounts are excluded from the airline's value of supply. The airport licensee remains liable to pay GST on PSF and UDF, airlines cannot claim ITC on such amounts, passengers may claim ITC on the basis of the pure agent invoice, and collection charges paid to airlines are taxable in the airlines' hands. Circulars GST - States Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63280