What is Seva Bhoj Yojana?
- Seva Bhoj Yojana is a Central Sector Scheme of the Ministry of Culture, Government of India. It envisages reimbursing 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.
Features of the yojana
- Institutions eligible
- Public trust or body corporate under section 10 of Income Tax Act, 1961 or those registered under section 12AA of Income Tax Act for religious/charitable purposes.
- Companies registered under Companies Act for religious/charitable purposes.
- Societies registered under Societies Registration Act, 1860 for religious/charitable purposes.
- CGST and IGST paid on purchase of specific raw food items by Charitable Religious Institutions for distributing free food to the public shall be reimbursed as financial assistance.
- Financial assistance will be provided on First-cum-First Serve basis of registration linked to funds available for the purpose in a financial Year.
- 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 has been distributing free food, langar and prasad to the 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 of any such assistance from the central /state government for the purpose of distributing free food.
- The institutions shall serve free food to at least 5000 people in a calendar month. Those institutions blacklisted under FCRA or any other rules/acts of the central/state government are ineligible.