Can Haj & Umrah Services Be Exempted From GST? Supreme Court Starts Hearing Tour Operators' Plea
Live LawIn the earlier part of the hearing on Thursday, Advocate Kotla Harshavardhan, being led by Mr. Datar, advanced that being a religious ceremony, the services provided as part of the pilgrimage are entitled to exemption, "The services I am required to provide are in the Kingdom of Saudi Arabia, in respect of which I am seeking exemption. And if it is not performed in a particular manner, then there are penal consequences and then it is not considered as completion of Haj in the manner in which it is done" Mr. Harshavardhan: "Your lordships asked if we are to rely on exemption, why should accommodation in Saudi Arabia fall within it? Unlike other situations, in this case, stay and accommodation in the manner in which it is provided has to be availed in order to perform Haj. That is strictly bound by the rules of the religion and the policy of the government of India" Bench: "So whatever service you provide, transport, stay etc, is part of religious ceremony.
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