Passenger Service Fee and User Development Fee, charged by airport operators, liable to GST
CBIC issues clarification on levy of GST on Airport levies, explains that Passenger Service Fee (PSF) and User Development Fee (UDF) charged by airport operators qualifies consideration for providing the services to passengers, liable to GST; The airport operators shall pay GST on the PSF and UDF collected by them from the passengers through the airlines and the airline shall not be liable to pay GST same provided the airline satisfies the conditions prescribed for a pure age...