All India Haj Umrah Tour Organizer Association Vs UOI
Date: July 26, 2022
Court: Supreme Court
Type: Writ Petition
Judge(s)/Member(s): ABHAY S. OKA, A.M.Khanwilkar, C. T. Ravikumar
Subject Matter
Plea seeking GST exemption for Haj via private tour operators is dismissed
Summary
The tour operators had challenged the levy of GST on Haj pilgrims who avail services offered by registered private tour operators on the ground that no tax law can be applicable on extraterritorial activities as per Article 245 of the Constitution.Th…
1. The broad question involved in this group of writ petitions is about the liability of Haj Group Organizers (HGOs) or Private Tour Operators (PTOs) to pay service tax on the service rendered by them to Haj pilgrims for the Haj pilgrimage. FACTUAL ASPECTS 2. The Haj pilgrimage is undertaken by thousands of pilgrims from India, either through the Haj Committee of India (for short, ‘the Haj C…