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Supreme Court of India

All India Haj Umrah Tour Organizer Association Mumbai v. Union of India & Ors

Neutral citation
Reported as [2022] 17 S.C.R. 92
Bench A.M. Khanwilkar, Abhay S. Oka and C.T. Ravikumar JJ.
Decided 26 July 2022

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

We are of the considered view that the arguments based on discrimination have no substance at all, as HGOs and the Haj Committees do not stand on par and in fact, the Haj Committees constitute a separate class by themselves, which is based on a rational classification which has a nexus with the object sought to be achieved.

Judgment, page 59

From the headnote

Haj matters: Integrated Goods and Services Tax Act, 2017 — ss. 2(14),5(1), 12, 13 —Place of Provisions of Services Rules, 2012 – rr. 2 , 3, 4, 7, and 8 –Petitioners-Hajj group organizers (HGO) and Priva te Tour operators (PTO) rendering service to Haj pilgrims f or the Haj pilgrimage for performing the religious activity of Haj/Umrah – Liability to pay service tax –Plea of the petitioners that i f the location of the service recipient is outside the taxable terri tory, service tax cannot be levied; and that the levy is discriminatory a s it exempts certain hajis who undertake the pilgrimage

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