Seva Bhoj Yojana

  1. Introduction
  2. About scheme
  3. Objectives
  4. Type of Activities
  5. Quantum of Assistance
  6. Criteria for Financial Assistance

Introduction

  • Seva Bhoj Yojna’ is a Central Sector Scheme of the Ministry of Culture, Government of India.
  • It envisages 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.
  • The scheme is being implemented from 01.08.2018 with a total outlay of Rs. 325.00 Crores for Financial Years 2018-19 and 2019-20.

About Seva Bhoj Yojana:

  • Union Ministry of Culture has launched- ‘Seva Bhoj Yojna’– a scheme to reimburse central share of CGST and IGST on food, prasad, langar or bhandara offered by religious and charitable institutions.
  • The scheme seeks to reimburse the central government’s share of Central Goods and Services Tax (CGST) and Integrated Goods and Service Tax (IGST) on purchase of raw items such as ghee, edible oil, atta, maida, rava, flour, rice pulses, sugar and jaggery, which go into preparation of food/prasad/langar/bhandara offered free of cost by religious institutions.

Objective

The main objective of the scheme is to lessen the financial burden of such charitable religious institutions, which provide free of cost without any discrimination to the general public and devotees.

Type of activities supported under the scheme

  • Free ‘prasad’ or free food or free ‘langar’ / ‘bhandara’ (community kitchen) offered by charitable religious institutions like Gurudwara, Temples, Dharmik Ashram, Mosques, Dargah, Church, Mutt, Monasteries etc.
  • Financial Assistance will be provided on First-cum-First Serve basis of registration linked to fund available for the purpose in a Financial Year.

Quantum of assistance

Financial Assistance in the form of reimbursement shall be provided where the institution has already paid GST on all or any of the raw food items listed below :

  1. Ghee
  2. Edible oil
  3. Sugar / Burra / Jaggery
  4. Rice
  5. Atta / Maida / Rava /Flour
  6. Pulses

The total amount of CGST and Central Government’s share of IGST that would be reimbursed on purchases in the Financial Year 2019-20 will be capped at a maximum of 10% of the current financial year i.e. 2018-19.

Criteria for financial assistance

  • A Public Trust or society or body corporate, or organisation or institution covered under the provisions of section 10 (23BBA) of the Income Tax Act, 1961 (as amended from time to time) or registered under the provisions of section 12AA of the Income Tax Act, 1961, for religious and charitable purposes, or a company formed and registered under the provisions of section 8 of the Companies Act, 2013 or section 25 of the Companies Act, 1956, as the case may be, for religious and charitable purposes, or a Public Trust registered as such for religious and charitable purposes under any Law for the time being in force, or a society registered under the Societies Registration Act, 1860, for religious and charitable purposes.
  • The applicant Public Trust or society or body corporate, or organisation or institution, as the case may be, must be involved in both religious and charitable activities by way of free and philanthropic distribution of food/prasad/ langar (Community Kitchen) / bhandara free of cost and without discrimination through the modus of public, religious and charitable trusts or endowments including mutts, temples, gurdwaras, wakfs, churches, synagogues, agiaries or other places of public religious worship.
  • The institutions/organizations should have been in existence for preceding three years before applying for assistance.
  • Only those institutions would be eligible for financial assistance which have been distributing free food, langar and prasad to public for at-least past three years on the day of application. For this purpose, entities shall furnish a self-certificate.
  • Financial Assistance under the scheme shall be given only to those institutions which are not in receipt any Financial Assistance from the Central /State Government for the purpose of distributing free food: self-certificate
  • The institutions shall serve free food to at least 5000 people in a calendar month.
  • The Institution/Organization blacklisted under the provisions of Foreign Contribution Regulation Act (FCRA) or under the provisions of any Act/Rules of the Central/State Government shall not be eligible for Financial Assistance under the Scheme.