https://www.taxtmi.com/circulars?id=63738 PSF and UDF charged by airport operators are consideration for services to passengers and are taxable under GST; airlines that collect these charges act as agents and, if they satisfy Rule 33's pure agent conditions, must separately indicate the actual PSF/UDF and GST in invoices and exclude those amounts from their taxable value. Airlines may not claim ITC on GST paid on PSF/UDF. Airport operators remain liable to pay GST on PSF and UDF collected, and collection charges paid to airlines are taxable as consideration for airline services. en-us Fri, 11 Oct 2019 00:00:00 +0530 Thu, 09 Apr 2020 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63738 PSF and UDF charged by airport operators are consideration for services to passengers and are taxable under GST; airlines that collect these charges act as agents and, if they satisfy Rule 33's pure agent conditions, must separately indicate the actual PSF/UDF and GST in invoices and exclude those amounts from their taxable value. Airlines may not claim ITC on GST paid on PSF/UDF. Airport operators remain liable to pay GST on PSF and UDF collected, and collection charges paid to airlines are taxable as consideration for airline services. Circulars GST - States Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63738