Cancelled flight tickets: Airlines can claim GST refunds if fare and tax are returned
The GST Appellate Tribunal ruled that airlines are eligible for GST refunds on cancelled flight tickets. Singapore Airlines was allowed to reclaim Rs 45.92 lakh after proving refunds were issued directly to passengers. The tribunal emphasized that airlines must provide ample documentation to establish the refund trail. This decision affects eight claims spanning from October 2019 to March 2021…
The GST Appellate Tribunal has ruled that airlines can claim refunds of Goods and Services Tax (GST) paid on cancelled flight tickets if they have returned both the fare and the tax to passengers and can substantiate the refunds with supporting documents. The ruling, which concerns eight GST refund claims totalling Rs 45.92 lakh for the period from October 2019 to March 2021, was made in the case of Singapore Airlines Ltd versus Kochi Commissioner of CGST & CE, Kochi.
The tribunal directed the revenue department to process Singapore Airlines refund claim within two weeks and pay the amount along with interest. The tribunal found that there was sufficient evidence to establish that the refunds had reached the passengers directly and that the airline had not passed on the incidence of tax.
Brief written by urgent.news from Times of India's own syndicated text. Machine-written — may contain errors; check the original before relying on it.
