In Brief
The Supreme Court dismissed writ petitions by Haj Group Organizers (HGOs) challenging the levy of service tax and GST on their pilgrimage services. The Court held that HGOs do not qualify for exemption under paragraph 5(b) of the exemption notification because they do not conduct religious ceremonies—they merely arrange travel, accommodation, and logistics. The Court also rejected discrimination claims under Article 14, finding that Haj Committees constitute a separate class by virtue of being statutory bodies with welfare duties, absence of profit motive, and government control, factors absent in private HGOs. The extra-territorial application issue was left open for separate proceedings.
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