GST tribunal allows airlines to claim tax refund on cancelled tickets if fare, GST returned to passengers

The case relates to eight GST refund claims totalling ₹45,92,528 by Singapore Airlines for the period between October 2019 and March 2021. During the period, owing to COVID-19, the airline had to cancel flights and returned fares and GST to passengers. However, it could not adjust the credit notes against output tax.

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