# 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 are exempt from GST.

## Specified Organisations

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

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

## Scope

Services by Haj Committee → pilgrimage to Mecca (Haj).
Services by KMVN → pilgrimage to Kailash–Mansarovar.
All services incidental to these pilgrimages (e.g., medical, catering, security, accommodation) provided by the specified organisations are exempt.

## Conditions to be Satisfied (cumulative)

1. Service provided by a specified organisation.

2. Related to a religious pilgrimage.

3. Pilgrimage is facilitated by Government of India under a bilateral arrangement.

Worked example

### Example 1

Example: KMVN provides medical, catering, security and accommodation services to pilgrims for the Kailash–Mansarovar yatra. → All services exempt under Entry 60.

### Example 2

Example: Haj Committee of India provides travel and accommodation for pilgrims travelling to Mecca for Haj. → Exempt under Entry 60.

### Example 3

Example: A private tour operator organizes a pilgrimage tour to Mecca. → Taxable — the operator is not a specified organisation.

⚠️ Common exam mistakes

Assuming all pilgrimage services are exempt — only those by specified organisations under GoI bilateral arrangement qualify.
Extending exemption to private tour operators arranging Haj or Kailash–Mansarovar trips.
Missing that other state government undertakings (not KMVN) do not qualify even if organising similar pilgrimages.

Bare-Act text Entry 60 · Notification No. 12/2017-CT(R) dated 28.06.2017 · click to expand

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

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Religious Pilgrimage Services (Entry 60)

Worked example

⚠️ Common exam mistakes