Exemption Notification: Haj Committees Get Benefits for Pilgrimage Services, But HGOs Excluded Under Clause 5A.

Scope of exemption - ‘religious ceremony’ versus ‘religious pilgrimage’ - As Haj Committees render services only in respect of Haj pilgrimage, the religious pilgrimage referred to in Clause 5A as regards the Haj Committee, is Haj pilgrimage. Thus, the Mega Exemption Notification exempts the two specified organisations that render services in respect of a religious pilgrimage - The service rendered by HGOs to Haj pilgrims is to facilitate them to reach at the destination to perform rituals/religious ceremonies. No religious ceremony is performed or conducted by the HGOs. The religious ceremony is conducted by Haj pilgrims or by someone else in the Kingdom of Saudi Arabia. - Benefit of exemption not available - SC .....

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