Business · Economy · 5 hrs ago
Tribunal allows GST refunds on cancelled Singapore Airlines tickets
India’s GST Appellate Tribunal has allowed a refund claim by Singapore Airlines for tax paid on cancelled tickets.
The ruling applies when an airline has returned both the fare and GST to passengers and can provide supporting documents.
The case involved flights cancelled during the COVID-19 period, from October 2019 to March 2021.
Singapore Airlines said it had returned the fare and tax but could not use the credit notes to offset its tax due.
A GST official rejected the airline’s claims, so it appealed to the tribunal.
The tribunal found evidence that passengers received the refunds directly, and said the tax had not been passed on to someone else.
It directed the tax department to process the claim within two weeks and pay interest.
A GST Appellate Tribunal has allowed Singapore Airlines to claim refunds for GST paid on cancelled tickets.
The tribunal said the airline provided sufficient evidence that passengers received both the fares and GST back.
It directed the revenue department to process the refund claim within two weeks and pay interest.
The claims totalled ₹4592,528 and covered October 2019 to March 2021.
The airline had cancelled flights during the COVID-19 period and could not adjust the credit notes against output tax.
- Who
- Singapore Airlines and the GST Appellate Tribunal.
- What
- The tribunal allowed the airline to claim GST refunds on cancelled tickets and ordered the revenue department to process the claim with interest.
- When
- The claims covered October 2019 to March 2021. The ruling date is not stated.
- Where
- The case was heard by the Ernakulam bench of the GST Appellate Tribunal.
- Why
- The tribunal found sufficient evidence that the airline had returned fares and GST to passengers, with no passing of the tax burden.
Singapore Airlines
Revenue department
Refund eligibility
Singapore Airlines
The airline sought refunds for GST on cancelled tickets after returning fares and GST to passengers.
Revenue department
The GST joint commissioner rejected the refund claims.
Evidence
Singapore Airlines
The airline said it had supporting documents showing the refunds reached passengers.
Revenue department
Not stated
Singapore Airlines cancelled flights during the COVID-19 period and returned fares and GST to passengers.
The GST joint commissioner rejected the airline’s claims, and Singapore Airlines appealed to the tribunal.
The tribunal allowed the refund claim and directed the revenue department to process it within two weeks, with interest.
- Airline
- Singapore Airlines
- Refund claims
- ₹4592,528
- Claim period
- October 2019 to March 2021
- Tribunal bench
- Ernakulam
- Processing deadline
- Within two weeks
What people are saying
sufficient evidence
no passing