New Delhi: GST paid on cancelled airline tickets can be claimed as a refund if the airline has returned both the fare and GST to the passengers and has supporting documents to prove it, a GST Appellate Tribunal has ruled.
Ruling in the case of Singapore Airlines Ltd. v/s Kochi Commissioner of CGST & CE, Kochi, Ernakulam bench of GST Appellate Tribunal (GSTAT) has decided that there is "sufficient evidence" to ensure that the refund of cancelled tickets has reached the respective passengers directly and there is "no passing" of the incidence of tax.
