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 amidst the Covid-19 pandemic.