# Religious Pilgrimage — Entry 60

## Exemption

Services by a specified organisation in respect of a religious pilgrimage facilitated by the Government of India under a bilateral arrangement.

## 'Specified Organisation'

1. Kumaon Mandal Vikas Nigam Limited (KMVN) — Govt of Uttarakhand undertaking.

2. Haj Committee of India / State Haj Committee including Joint State Committee.

## Practical implication

Pilgrimage to Mecca (Haj Committee) → All services in respect thereof are exempt.
Pilgrimage to Kailash Mansarovar (KMVN) → All in-respect-of services (medical, catering, security, accommodation) are exempt.

## Boundary

The exemption is organisation-specific — only KMVN and Haj Committees enjoy it. Private tour operators offering similar pilgrimages remain taxable.

Worked example

### Example 1

KMVN organises Kailash Mansarovar yatra. It charges pilgrims for accommodation, food, transport, medical aid — all exempt under Entry 60.

### Example 2

A private travel agency offers Kailash Mansarovar package at ₹2 lakh — fully taxable; Entry 60 does not apply to non-specified organisations.

⚠️ Common exam mistakes

Assuming every Kailash Mansarovar / Haj package is exempt — only those by KMVN / Haj Committee under GoI bilateral arrangements.
Extending the entry to other pilgrimages (Vaishno Devi, Tirupati) not under bilateral GoI arrangement — not covered.

Reference: Entry 60, Notification No. 12/2017-Central Tax (Rate) — Notification No. 12/2017-CT(R)

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Religious Pilgrimage by Specified Organisations [Entry 60]

Worked example

⚠️ Common exam mistakes