GST上诉法庭裁定，如果航空公司已将机票票价和GST（商品及服务税）全额退还给乘客，并持有证明文件，那么取消机票所缴纳的GST可以申请退税。
GST paid on cancelled airline tickets can be claimed as a refund if the airline has returned both the fare and GST to the passengers and has supporting documents to prove it, a GST Appellate Tribunal has ruled.
在新加坡航空有限公司诉科钦中央商品及服务税及中央消费税专员一案中，GST上诉法庭科钦埃尔纳库勒姆分庭裁定，有“充分证据”确保取消机票的退款已直接退还给相应乘客，且税负“未发生转嫁”。
Ruling in the case of Singapore Airlines Ltd. v/s Kochi Commissioner of CGST & CE, Kochi, Ernakulam bench of GST Appellate Tribunal has decided that there is "sufficient evidence" to ensure that the refund of cancelled tickets has reached the respective passengers directly and there is "no passing" of the incidence of tax.
GST上诉法庭指示税务部门在两周内处理该航空公司的退税申请，并连同利息一并支付。
The GSTAT directed the revenue department to process the refund claim of the airline within two weeks and make payment along with interest.
该案涉及新加坡航空在2019年10月至2021年3月期间提出的八项GST退税申请，总额为459万2528卢比。在此期间，因新冠疫情，该航空公司被迫取消航班，并将票价和GST退还给乘客。
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.
然而，该公司无法将贷项通知单与销项税额进行抵扣。GST联合专员此前已驳回了退税申请，随后上诉人向GSTAT（商品及服务税上诉法庭）提出上诉。
However, it could not adjust the credit notes against output tax. The GST Joint Commissioner had earlier rejected the refund claims, following which the appellant approached the GSTAT.
GSTAT在10月16日的裁决中撤销了联合专员的命令，称：“上诉人航空公司有资格获得退还其向乘客收取并已缴纳给GST税务部门的GST，但随后因COVID-19疫情导致航班取消，根据最高法院的命令，上诉人已将包含GST在内的全部票款退还给了乘客。”
Setting aside the JC order, the GSTAT in its order dated October 16 said, "The appellant airline is eligible for the refund of GST collected from the passengers and paid by them to the GST department, but subsequently refunded the entire amount of fare, including GST, to the passengers, on account of cancellation of the flights due to the COVID-19 pandemic in terms of Hon'ble Supreme Court's order."
GSTAT还认定，上诉人已提供充分证据，证明取消机票的退款已直接到达各自乘客手中，且不存在税负转嫁的情况。
The GSTAT also concluded that the appellant has provided sufficient evidence to ensure that the refund of the cancelled tickets has reached the respective passenger directly and there is no passing of the incidence of tax.
Nangia Global间接税合伙人Rahul Shekhar表示，该裁决是行业的一个积极发展，因为当交易取消且已收税款全额退还给客户时，GST不应成为一项成本。
Rahul Shekhar, Partner- Indirect Tax at Nangia Global, said the ruling is a positive development for the industry, as GST should not become a cost where a transaction is cancelled, and the tax collected is fully refunded to customers."
他说：“这凸显了基层执法部门需要综合考虑所有支持性文件，而非以技术性理由驳回真实的退税申请。然而，纳税人必须保存完善的文档，以满足退税中‘无不当得利’的审查标准。”
AMRG Global管理合伙人Rajat Mohan表示，法庭在一个企业已向客户退款但不再有销项税负以吸收贷项通知单、税款滞留政府手中的案件中，允许按“多缴税款”予以退税。
It highlights the need for field formations to consider all supporting documents collectively rather than reject genuine refund claims on technical grounds. However, taxpayers must maintain robust documentation to satisfy the test of unjust enrichment for refund," Shekhar said.AMRG Global Managing Partner Rajat Mohan said that the Tribunal had allowed a refund as 'excess payment of tax' in a case where a business has repaid customers but has no outward liability left to absorb the credit note, and the tax stays with the government."
他说：“决定本案的是证据。将发票、贷项通知单和退款与结算数据关联的乘客级记录显示，未留存任何税款，因此不存在不当得利。无法建立这一证据链的纳税人，特别是通过代理销售机票的纳税人，不应假设会得到相同的结果。”
What decided the case was evidence. Passenger-level records linking invoice, credit note and refund, with settlement data, showed no tax was retained, so there was no unjust enrichment. Taxpayers unable to build that trail, especially for agent-sold tickets, should not assume the same outcome," Mohan added.