The Union Ministry of Culture on June 1, 2018 introduced a new scheme called ‘SevaBhojYojna’ to reimburse the central share of CGST and IGST on items for food/prasad/langar/bhandara offered free of cost by charitable religious institutions. The scheme has been launched for financial years 2018-19 and 2019-20 with a total outlay of Rs. 325.00 crores.
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.
1. The Ministry of Culture would be registering the eligible charitable religious institutions for a time period ending with finance commission period and subsequently, the registration may be renewed by the Ministry after the performance evaluation of the institutions.
2. The details of the registered institutions would be made available on an online portal for the viewership of the public, GST authorities and the entity or institution itself.
3. The entity/institution will be permitted to submit the reimbursement claim of the GST and Central Government share of IGST to the designated authority of GST Department at the state level in the prescribed format during the validity of registration.
4. All the eligible institutions would also be required to be registered with the Darpan portal.