Heading 9991

Heading 9991
Services – Exemption from GST
GST
Services by a specified organisation in respect of a religious pilgrimage facilitated by 22[***] the Government of India, under bilateral arrangement.
Definition
(zze) “specified organisation” shall mean,-
(i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
(ii) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002);
 
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