ALL INDIA HAJ UMRAH TOUR ORGANIZER ASSOCIATION MUMBAI versus UNION OF INDIA & ORS

ALL INDIA HAJ UMRAH TOUR ORGANIZER ASSOCIATION MUMBAI versus UNION OF INDIA & ORS

Services supplied by HGOs/PTOs to Haj pilgrims are taxable because under the Place of Provision Rules and IGST Act the place of provision is the recipients' usual place of residence in India; exemptions in the Mega Exemption Notification do not extend to HGOs (clause 5(b) covers conduct of religious ceremonies and clause 5A is limited to specified statutory organisations), and treating Haj Committees as a separate class is a constitutionally valid classification based on intelligible differentia and rational nexus.

Parties
Petitioner: All India Haj Umrah Tour Organizer Association, Mumbai; Respondent: Union of India & Ors.
Jurisdiction
India
Judgment Date
26 July 2022
Procedural Posture
Writ Petition (c) / Final Judgment Delivered by Supreme Court (dismissal)
Outcome
Writ petitions dismissed
Legal Topics
Place of Provision of Services Rules, 2012, Integrated Goods and Services Tax Act, 2017, Mega Exemption Notification No.25 of 2012, Haj Committee Act, 2002, Article 14 (equality)
Taxation Constitutional Law Place of Provision of Services Rules, 2012 Integrated Goods and Services Tax Act, 2017 Mega Exemption Notification No.25 of 2012 Haj Committee Act, 2002 Article 14 (equality)

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Parties

All India Haj Umrah Tour Organizer Association, Mumbai

Petitioner

Union of India & Ors.

Respondent

Procedural Posture

Writ Petition (c) / Final Judgment Delivered by Supreme Court (dismissal)

Legal Issues

  1. 1 Whether services rendered by Haj Group Organizers/Private Tour Operators to Haj pilgrims are taxable as provided or agreed to be provided in the taxable territory
  2. 2 Whether exemptions in Mega Exemption Notification (clause 5(b) and 5A) apply to HGOs/PTOs
  3. 3 Whether classification exempting Haj Committees but not HGOs breaches Article 14

Ratio Decidendi

Services supplied by HGOs/PTOs to Haj pilgrims are taxable because under the Place of Provision Rules and IGST Act the place of provision is the recipients' usual place of residence in India; exemptions in the Mega Exemption Notification do not extend to HGOs (clause 5(b) covers conduct of religious ceremonies and clause 5A is limited to specified statutory organisations), and treating Haj Committees as a separate class is a constitutionally valid classification based on intelligible differentia and rational nexus.

Court Disposition

Writ petitions dismissed

Orders

  • Writ petitions dismissed
  • No order as to costs