https://www.taxtmi.com/circulars?id=71385 PSF and UDF are consideration for airport services supplied to passengers and are subject to GST payable by airport operators. Airlines collect those charges as pure agents only if the pure-agent requirements are satisfied, including authorised payment, separate invoice disclosure, lack of title or own use, and recovery limited to actual amounts. Such charges and GST are excluded from airline supply value; airlines cannot claim related input tax credit. Registered passengers may claim input tax credit based on the airline's pure-agent invoice. Airline collection charges remain subject to GST under forward charge. en-us Thu, 07 Nov 2019 00:00:00 +0530 Mon, 21 Sep 2026 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71385 PSF and UDF are consideration for airport services supplied to passengers and are subject to GST payable by airport operators. Airlines collect those charges as pure agents only if the pure-agent requirements are satisfied, including authorised payment, separate invoice disclosure, lack of title or own use, and recovery limited to actual amounts. Such charges and GST are excluded from airline supply value; airlines cannot claim related input tax credit. Registered passengers may claim input tax credit based on the airline's pure-agent invoice. Airline collection charges remain subject to GST under forward charge. Circulars GST - States Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71385