GST refund allowed if cancelled flight ticket fare, tax are returned

The GST Appellate Tribunal has ruled that airlines can claim refunds on GST paid for cancelled tickets if they have returned both the fare and tax to passengers and provide supporting documents. The tribunal directed authorities to process Singapore Airlines' ₹45.92 lakh refund claim within two weeks, along with interest. The claim relates to flight cancellations during the COVID-19 pandemic.