SC ruling on user development fee provides guidance for GST, tax on royalty

A recent judgement by the Supreme Court (SC) on the user development fee (UDF) collected by the Delhi International Airport Limited (DIAL) may have ramifications on the goods and services tax (GST) as well as the income tax on royalty etc.  Last week, the apex court had held that UDF collected by the DIAL is in the nature of statutory levy and the same would not be taken as consideration agai…