https://www.taxtmi.com/circulars?id=70761 PSF and UDF are consideration for airport services supplied by airport operators to passengers, and GST is payable by the airport operator. Airlines collecting these levies may exclude them from the value of air-transport services only when acting as pure agents of passengers. The airline must separately show the actual levies and related GST, recover only actual amounts, and cannot claim input tax credit on that GST. Collection charges paid to airlines are taxable consideration for collection services under forward charge. en-us Wed, 16 Oct 2019 00:00:00 +0530 Tue, 11 Aug 2026 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70761 PSF and UDF are consideration for airport services supplied by airport operators to passengers, and GST is payable by the airport operator. Airlines collecting these levies may exclude them from the value of air-transport services only when acting as pure agents of passengers. The airline must separately show the actual levies and related GST, recover only actual amounts, and cannot claim input tax credit on that GST. Collection charges paid to airlines are taxable consideration for collection services under forward charge. Circulars GST - States Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70761