1st june 2018 Govt introduces a scheme - ‘Seva Bhoj Yojna’ to reimburse
Central Share of CGST and IGST on Food/Prasad/Langar/Bhandara offered by
Religious Institutions
The
Ministry of Culture has introduced a new scheme namely ‘Seva
Bhoj Yojna’ with a total outlay of Rs. 325.00 Crores for
Financial Years 2018-19 and 2019-20 to reimburse the Central Government share
of Central Goods and Services Tax (CGST) and Integrated Goods and Service Tax
(IGST)so as to lessen the financial burden of such Charitable Religious
Institutions who provide Food/Prasad/Langar (Community Kitchen)/Bhandara free
of cost without any discrimination to Public/Devotees.
ü The
Charitable Religious Institutions should have been in existence for at least
five years before applying for financial assistance/grant.
ü Not less
than 5000 people in a month should have been served free food
ü Such
institutions covered under Section 10( 23BBA) of the Income Tax Act
or Institutions registered as Society under Societies Registration Act (
XXI of 1860) or as a Public Trust under any law for the time being in force of
statuary religious bodies constituted under any Act or institutions
registered under Section 12AA of Income Tax Act shall be eligible for
grant under the scheme.
All the eligible institutions should be registered with Darpan
portal.
The Ministry will examine all applications along with supporting
documents received from the institutions within 4 weeks and if found eligible
such charitable religious institutions will be registered for reimbursing claim
of CGST and Central Government share of IGST paid on above mentioned specific
items.
Ministry of Culture will register the eligible charitable
religious institutions for a time period as may be decided and the registration
may be renewed on the performance evaluation of the institutions.
The details of registered institutions will be available on an
online portal for the viewership of public, GST authorities and entity /
institution itself. The entity / institution will be permitted to submit the
reimbursement claim of the GST and Central Government share of IGST to
designated authority of GST Department at State level in the prescribed format
during the validity of registration.
Such institutions/entity will be responsible to intimate the
Ministry about any changes being made in Memorandum of Association, Office
bearers or addition / deletion of the location of the free food services.
