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        GST

        Liability of service tax / GST - service rendered to Haj...

        Haj Pilgrimage Services Taxable in India Based on Pilgrim's Residence; GST Applies to Tour Packages.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Liability of service tax / GST - service rendered to Haj pilgrims - Place of supply of services - As per Item (iv) of sub-clause (b) of Clause (i) of Rule 2 of the said Rules of 2012, the location of the service receiver will be the usual place of residence of the Haj pilgrim in India. Therefore, the service rendered by the HGOs to Haj Pilgrims is taxable for service tax as the service to Haj pilgrims is provided or agreed to be provided in taxable territory. The service is rendered by providing or agreeing to provide Haj pilgrimage tour package. - The similar provisions are in IGST - liability for service tax confirmed - SC
                                Note: It is a system-generated summary and is for quick reference only.
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