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of <h1>Religious Pilgrimage Services by Specified Organizations Exempt from GST Under Bilateral Arrangement, Amended in 2018</h1> Services provided by certain organizations for religious pilgrimages, facilitated by the Government of India under a bilateral arrangement, are exempt from GST, including CGST, UTGST, SGST, and IGST. The 'specified organisation' refers to Kumaon Mandal Vikas Nigam Limited, a government undertaking from Uttarakhand, or the 'Committee' or 'State Committee' as per the Haj Committee Act, 2002. This exemption was amended in 2018, changing the facilitating body from the Ministry of External Affairs to the Government of India.
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