Seva Bhoj Yojna

What is Seva Bhoj Yojna?

Seva Bhoj Yojna is a Central Sector scheme of the Ministry of Culture, Government of India, made operational with effect from 1 August 2018. According to the Ministry of Culture, the scheme reimburses the Central Goods and Services Tax (CGST) and the Central Government's share of Integrated GST (IGST) paid by charitable and religious institutions on the purchase of specific raw food items used to distribute free food to the public.

The idea is to lower the tax burden on institutions that run a langar, bhandara, free prasad or community kitchen. Places of worship and charitable bodies: gurudwaras, temples, dharmik ashrams, mosques, dargahs, churches, maths and monasteries, buy large quantities of staples to feed devotees and the public free of charge, and Seva Bhoj Yojna returns the central share of GST paid on those staples as financial assistance.

This is an institutional reimbursement scheme, not an individual benefit. Financial assistance is released on a first-come, first-served basis, linked to the funds available for the purpose in a financial year.

What is reimbursed under Seva Bhoj Yojna?

Reimbursement is available where the institution has already paid GST on all or any of the following raw food items:

• Ghee
• Edible oil
• Sugar / burra / jaggery
• Rice
• Atta / maida / rava / flour
• Pulses

The reimbursement equals the CGST and the Central Government's share of IGST paid on these items. There is no fixed rupee ceiling — the amount depends on the actual tax paid, as verified and passed by the GST authorities, which issue a Refund Sanction Order.

Who is eligible for Seva Bhoj Yojna?

An institution can apply if:

• It is a public trust, society, body corporate, or section 8 (Companies Act 2013) / section 25 (Companies Act 1956) company for charitable/religious purposes, or is covered under section 10(23BBA) or registered under section 12AA of the Income Tax Act, 1961, or a public trust or a society registered under the Societies Registration Act 1860 for charitable/religious purposes.
• It distributes free food, prasad, langar or bhandara without discrimination, through public charitable/religious trusts or endowments such as maths, temples, gurudwaras, wakfs, churches, synagogues, agiaries or other places of public religious worship.
• It has been in existence for the preceding three years and has been distributing free food for at least the past three years on the day of application (backed by a self-certificate).
• It serves free food to at least 5,000 people in a calendar month.
• It is not receiving any financial assistance from the Central or State Government for distributing free food.

Who cannot apply:

• Individuals cannot apply; only charitable/religious institutions qualify.
• Institutions in existence for less than three years, or not distributing free food for three years.
• Institutions serving fewer than 5,000 people a month.
• Institutions already receiving government assistance for free food distribution.
• Institutions blacklisted under the Foreign Contribution Regulation Act (FCRA) or any other Central/State Act are excluded.

What documents are required?

A list of office bearers, the authorised signatory's details, a list of locations where free food is distributed, and a self-declaration of the number of persons served in the previous year are also required.

How to apply for Seva Bhoj Yojna

Seva Bhoj Yojna uses a two-stage online process, first enrol with the Ministry of Culture, then claim the reimbursement through the GST authority. There is no individual application.

1. Register on NGO-Darpan. The institution first registers on the NITI Aayog Darpan portal (ngodarpan.gov.in) to obtain a Unique ID, if it does not already have one.
2. Enrol on the CSMS portal. Between the 1st and 15th of the month, enrol on the CSMS (Cultural Society Management System) portal on the Ministry of Culture's website in the prescribed format and upload the required documents.
3. Get the enrolment number. After scrutiny, eligible institutions are given a unique enrolment number by the Ministry of Culture for filing reimbursement claims.
4. Apply on the CSMS portal. File the prescribed application form and upload the required documents on the CSMS portal.
5. Register with the nodal Central Tax officer. After enrolling with the Ministry of Culture, apply to the single nodal Central Tax officer in your State/UT, with the Ministry's registration certificate, to obtain a Unique Identity Number (UIN).
6. File quarterly claims. Submit reimbursement claims quarterly, in the specified form, within six months of the end of the quarter in which the purchases were made.

Incomplete applications, or applications without the required documents or the recommendation of the prescribed authority, are summarily rejected.

Monitoring and penalties

The Ministry of Culture inspects at least 5% of cases every year, and the scheme is also monitored by the State/UT administration, the District Collector/Deputy Commissioner and the State GST authorities. Institutions must keep separate accounts for the assistance received and submit a Performance-cum-Achievement Report each year, including monthly figures on days and persons served and at least 12 photographs of the free-food service. Misuse of funds, a fake registration certificate or fake documents leads to recovery with penal interest, blacklisting and possible criminal action, and assets created from the grant can be taken over by the local administration.

Help and where to apply

Enrolment runs through the CSMS portal on the Ministry of Culture's website, and Darpan registration through ngodarpan.gov.in. Reimbursement is processed by the nodal Central Tax (GST) officer in each State/UT. The Ministry of Culture has not published a dedicated toll-free helpline for the scheme; institutions should use the CSMS portal and the Ministry of Culture website for scheme queries.