GST tribunal says airlines can claim tax refund if fare, GST returned to passengers

GST Appellate Tribunal ruled that GST paid on cancelled airline tickets is refundable if conditions are met. Singapore Airlines successfully claimed refunds amounting to Rs 45,92,528 for flights cancelled due to COVID-19. The Tribunal highlighted that sufficient evidence was provided to demonstrate that tax incidence was not passed on to passengers. Taxpayers need to maintain robust documentation to satisfy requirements for refunds to be processed.