https://www.taxtmi.com/circulars?id=67532 PSF and UDF charged by airport operators constitute consideration for services to passengers and are liable to GST. Airlines that collect these levies as a pure agent must separately indicate the actual amounts and the GST payable by the airport operator; such amounts are excluded from the value of the airline's supply and the airline is not liable to pay GST on them. Airport operators remain liable to account for GST on PSF and UDF; collection charges paid to airlines are taxable in the hands of the airlines. en-us Fri, 27 Dec 2019 00:00:00 +0530 Mon, 17 Jun 2024 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67532 PSF and UDF charged by airport operators constitute consideration for services to passengers and are liable to GST. Airlines that collect these levies as a pure agent must separately indicate the actual amounts and the GST payable by the airport operator; such amounts are excluded from the value of the airline's supply and the airline is not liable to pay GST on them. Airport operators remain liable to account for GST on PSF and UDF; collection charges paid to airlines are taxable in the hands of the airlines. Circulars GST - States Fri, 27 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67532