The Supreme Court on Tuesday dismissed petitions filed by various private tour operators seeking Goods and Services Tax (GST) exemption for the Hajj and Umrah tour services offered by them.
A bench, headed by Justice A.M. Khanwilkar and comprising Justices Abhay S. Oka and C.T. Ravikumar said: “The service rendered by HGOs (Hajj group organisers) to Hajj pilgrims is to facilitate them to reach the destination to perform rituals/religious ceremonies. No religious ceremony is performed or conducted by the HGOs. The religious ceremony is conducted by HajJ pilgrims or by someone else in the Kingdom of Saudi Arabia.”
The bench said that there is a difference between a service provided in respect of religious pilgrimage and service rendered by way of conduct of any religious ceremony.
“We may give an example of a person engaging a priest to perform certain religious ceremonies or ritual or puja on his behalf. In such a case, the priest renders service by way of conducting a religious ceremony”, it noted, in a 78-page judgment.
The petitions by tour operators had alleged discrimination against the pilgrims travelling to Saudi Arabia. However, the top court dismissed the petitions on both the grounds of exemption and discrimination.
The bench said: “The exemption as regards religious pilgrimage has been confined only to the services rendered by the specified organisations in respect of a religious pilgrimage facilitated by the Ministry of External Affairs of the Government of India under a bilateral arrangement. An exemption has not been provided to any other service provider rendering service in respect of a religious pilgrimage.”
The bench, however, said petitioners’ contention in connection with the extra-territorial application of GST for services given outside India is kept open, as it is pending consideration before another bench.
(IANS inputs)
Related
