https://www.taxtmi.com/circulars?id=71713 PSF and UDF are consideration for airport services supplied by airport operators to passengers, and GST is payable by airport operators on these levies. Airlines collecting these amounts may exclude them from the value of their own supply only where they qualify as a pure agent. They must act under passenger authorisation, separately disclose the amounts and applicable GST, procure airport services in addition to their own supply, and recover only the actual amount. Airlines cannot avail input tax credit on PSF and UDF, while registered passengers may avail it on the basis of the airline's pure-agent invoice. en-us Fri, 20 Dec 2019 00:00:00 +0530 Sat, 24 Oct 2026 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71713 PSF and UDF are consideration for airport services supplied by airport operators to passengers, and GST is payable by airport operators on these levies. Airlines collecting these amounts may exclude them from the value of their own supply only where they qualify as a pure agent. They must act under passenger authorisation, separately disclose the amounts and applicable GST, procure airport services in addition to their own supply, and recover only the actual amount. Airlines cannot avail input tax credit on PSF and UDF, while registered passengers may avail it on the basis of the airline's pure-agent invoice. Circulars GST - States Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71713