GST exemption for religious pilgrimage services applies when provided by specified organisations under government bilateral facilitation. GST exempts services by a specified organisation in respect of a religious pilgrimage when those services are facilitated by the Government of India under a bilateral arrangement. 'Specified organisation' means either a state undertaking engaged in pilgrimage facilitation or bodies constituted under the Haj Committee framework. Eligibility requires both that the provider fall within those categories and that the pilgrimage facilitation be under a government bilateral arrangement.