In News:

Launched in August 2018 by the Ministry of Culture, the SevaBhoj Yojana is a Central Sector Scheme aimed at supporting charitable and religious institutions that provide free food (langar, prasad, bhandara) to the public without discrimination.

Key Highlights:

• The scheme provides reimbursement of the Central Government’s share of Central Goods and Services Tax (CGST) and Integrated Goods and Services Tax (IGST) paid on the purchase of specific raw food items used in preparing meals.
• Objectives of the Scheme
  • Reduce the financial burden on charitable/religious institutions engaged in feeding the public.
  • Encourage the tradition of community kitchens and public service across diverse religious institutions.
  • Promote inclusive religious philanthropy while ensuring transparency and accountability in public spending.

Key Features

Feature                                                              Details

Launched By                                                   Ministry of Culture, Government of India

Year of Launch                                               August 2018

Target Beneficiaries                                  Temples, Gurudwaras, Mosques, Churches, Ashrams, Monasteries, etc.

Reimbursed Taxes                                      CGST and Central Share of IGST

Scope of Benefit                                             Raw food items used for free food distribution

Coverage Threshold                                   Institutions must serve free food to at least 5000 people/month

Required Duration of Operation         Minimum 3 years of continuous food service

Eligibility Criteria

To qualify for the scheme, institutions must:

• Serve free food to a minimum of 5,000 people per month.
• Be in operation for at least three years prior to application.
• Be registered under:
  • Section 10 or 12AA of the Income Tax Act, or
  • Societies Registration Act, or
  • Relevant public trust laws, or
  • Statutory religious bodies constituted under law.
• Possess a District Magistrate’s certificate confirming their ongoing food distribution service.

Implementation Mechanism

The scheme ensures transparency and streamlined reimbursement through a digital and multi-tier process:

• Institutions register on the NGO Darpan Portal of NITI Aayog.
• Apply through the Central Sector Monitoring System (CSMS) Portal of the Ministry of Culture.
• Submit relevant documents to the Nodal Central Tax Officer in their State/UT.
• On verification, a Unique Identity Number (UIN) is issued.
• Verified tax claims are forwarded by the concerned GST Authority to the Ministry.
• The Ministry releases the sanctioned amount to the GST Authority, which reimburses the institution.

Governance and Outreach

• The Ministry promotes the scheme through official websites and social media platforms.
• Efforts are made to ensure equitable representation of all religions and communities.
• As of January 2025, several institutions across states have benefited from the scheme, though individual beneficiary counts are not collected.