Circular 115/34/2019 - Central Tax

Date: October 11, 2019

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Subject

Clarification on issue of GST on Airport levies

Content

Various representations have been received seeking clarification on issues relating to  GST on airport levies and to clarify that airport levies do not form part of the value of  services provided by the airlines and consequently no GST should be charged by airlines on  airport levies. In order to ensure uniformity in the implementation of the provisions of law  across the fiel…

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