Executive Summary:
This document outlines the Seva Bhoj Yojana, a Central Sector Scheme by the Ministry of Culture, Government of India. It details the objectives, scope, and criteria for financial assistance, specifically the reimbursement of CGST and the Central Government's share of IGST on specific raw food items purchased by charitable/religious institutions for free food distribution. The information was provided in response to Lok Sabha Unstarred Question No. 3553 on August 11, 2025.
Key Points / Main Content:
Objectives and Scope of Seva Bhoj Yojana:
* The scheme reimburses CGST and the Central Government's share of IGST paid by charitable/religious institutions on specific raw food items.
* The reimbursement is for institutions providing free food to the public.
Criteria for Financial Assistance:
* Eligible institutions include Public Trusts/societies/organizations under specific sections of the Income Tax Act (1961) or the Companies Act (2013/1956) for charitable/religious purposes.
* Institutions must be involved in free food distribution (prasad/langar/community kitchen/bhandara) without discrimination via public charitable/religious trusts or endowments.
* Applicants must have been in existence for at least three years before applying.
* Institutions must have been distributing free food for at least three years at the time of application, confirmed by a self-certificate.
* Institutions receiving other Central/State Government financial assistance for free food distribution are ineligible; self-certification required.
* Institutions must serve free food to at least 5000 people monthly.
* Institutions blacklisted under FCRA or any Central/State Government Act/Rules are ineligible.
Disbursement of Funds:
* The government aims for timely disbursement of funds to selected beneficiaries across all States/UTs.
* Disbursement is contingent on receipt of required documents and budgetary allocation.
States Benefitting the Most (Financial Year and Amount in Lakhs):
* Punjab: Shiromani Gurudwara Parbandhak Committee (SGPC), Amritsar received funds each year from 2019-2020 (171.00) to 2024-2025 (128.71).
* Andhra Pradesh: Tirumala Tirupati Devasthanams, Tirupati (2019-2020: 19.63) & Sri Venkateswara Annaprasadam Trust, Tirupati (2019-2020: 5.27)
* Punjab: Dreams Beauty Charitable Trust, Ludhiana received funds in multiple years including 2020-2021 (1.22), 2021-2022 (0.28), 2022-2023 (0.80), 2024-2025 (1.30).
* Punjab: Durgiana Temple, Amritsar received funds in multiple years including 2020-2021 (8.84), 2021-2022 (4.81), 2022-2023 (1.76), 2023-2024 (3.88), 2024-2025 (15.53).
Impact Analysis:
Religious and Charitable Institutions:
* Impact: Eligible institutions can receive financial assistance in the form of reimbursement of CGST and IGST on raw food item purchases.
* Action Required: Assess eligibility based on the criteria, prepare necessary documentation (including self-certificates), and apply for the scheme.
Government of India (Ministry of Culture):
* Impact: Responsible for administering the scheme, ensuring timely disbursement of funds, and monitoring its effectiveness.
* Action Required: Process applications, allocate funds, and oversee the implementation of the Seva Bhoj Yojana.
Public (Served by the Institutions):
* Impact: Continued access to free food distribution services provided by religious and charitable institutions.
* Action Required: None. Beneficiaries continue to receive free food from registered institutions.
Key Entities Referenced
Seva Bhoj Yojana: A Central Sector Scheme for providing reimbursement of Central Goods and Services Tax (CGST) and Central Government's share of Integrated Goods and Services Tax (IGST) paid by charitable/religious institutions on purchase of specific raw food items for serving free food to public devotees.
Ministry of Culture: The government ministry responsible for the Seva Bhoj Yojana.
SHRI GAJENDRA SINGH SHEKHAWAT: The Minister of Culture and Tourism.
Shiromani Gurudwara Parbandhak Committee (SGPC), Amritsar: A religious institution that has benefited from the Seva Bhoj Yojana, located in Amritsar, Punjab.
Tirumala Tirupati Devasthanams, Tirupati: A religious institution that has benefited from the Seva Bhoj Yojana, located in Tirupati, Andhra Pradesh.
Sri Venkateswara Annaprasadam Trust, Tirupati: A religious institution that has benefited from the Seva Bhoj Yojana, located in Tirupati, Andhra Pradesh.
Dreams Beauty Charitable Trust, Ludhiana: A charitable institution that has benefited from the Seva Bhoj Yojana, located in Ludhiana, Punjab.
Durgiana Temple, Amritsar: A religious institution that has benefited from the Seva Bhoj Yojana, located in Amritsar, Punjab.
GOVERNMENT OF INDIA
MINISTRY OF CULTURE
LOK SABHA
UNSTARRED QUESTION No. 3553
ANSWERED ON 11.08.2025
SEVA BHOJ YOJANA
3553. SHRI KOTA SRINIVASA POOJARY:
Will the MINISTER OF CULTURE be pleased to state:
(a) the objectives, scope and criteria for financial assistance under Seva Bhoj Yojana;
(b) the details of the number of religious and charitable institutions registered so far under Seva Bhoj
Yojana;
(c) whether the funds allotted by the Government are disbursed on time under the said Yojana; and
(d) the details of the names of the States where religious and charitable institutions have taken
maximum benefit of this scheme, State-wise?
ANSWER
MINISTER OF CULTURE AND TOURISM
(SHRI GAJENDRA SINGH SHEKHAWAT)
(a) The objective, scope and criteria for financial assistance under the Seva Bhoj Yojana is at
Annexure-I.
(b) The details of Religious and Charitable Institutions registered and benefitted so far under the
Scheme are given as under:-
i. Shiromani Gurudwara Parbandhak Committee (SGPC), Amritsar
ii. Tirumala Tirupati Devasthanams, Tirupati
iii. Sri Venkateswara Annaprasadam Trust, Tirupati
iv. Dreams & Beauty Charitable Trust, Ludhiana
v. Durgiana Temple, Amritsar
(c) It has been the constant endeavor of the Government to ensure timely disbursement of the financial
assistance to the selected beneficiary institutions of all States/UTs on receipt of requisite documents
from these institutions and depending upon the budgetary allocation made against the scheme.
(d) The details of the States where religious and charitable institutions have taken maximum benefit of
this scheme since inception of the Seva Bhoj Yojana are at Annexure-II.
****Annexure-I
Annexure referred to in Reply to Part (a) of the Lok Sabha Unstarred Question No. 3553 for 11-
08-2025
Objective of Seva Bhoj Scheme: Under the Scheme of ‘Seva Bhoj Yojna’ Central Goods and
Services Tax (CGST) and Central Government’s share of Integrated Goods and Services Tax
(IGST) paid on purchase of specific raw food items by Charitable/Religious Institutions for
distributing free food to public shall be reimbursed as Financial Assistance by the Government
of India.
Scope of Seva Bhoj Scheme: This is a Central Sector Scheme for providing reimbursement
of CGST and Central Government’s share of IGST paid by charitable/religious institutions on
purchase of specific raw food items for serving free food to public / devotees. The scheme shall
be applicable only to such institutions which are eligible under the Scheme
Criteria for Financial Assistance under Seva Bhoj Yojana:
(i) 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 charitable/religious 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 charitable/ religious purposes, or a Public Trust
registered as such for charitable/religious purposes under any Law for the time being in
force, or a society registered under the Societies Registration Act, 1860, for
charitable/religious purposes.
(ii) The applicant Public Trust or society or body corporate, or organisation or institution,
as the case may be, must be involved in charitable/religious 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, charitable/religious
trusts or endowments including maths, temples, gurdwaras, wakfs, churches,
synagogues, agiaries or other places of public religious worship.
(iii) The institutions/organizations should have been in existence for preceding three
years before applying for assistance.
(iv) 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.
(v) 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.
(vi) The institutions shall serve free food to at least 5000 people in a calendar month.
(vii) 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.Annexure-II
Annexure referred to in Reply to Part (d) of the Rajya Sabha Unstarred Question No. 3553 due
for 11-08-2025
(Rs.in lakhs)
Sl. Financial Name of Organizations State Fund Released
No. Year
1. 2019-2020 Shiromani Gurudwara Parbandhak Committee
Punjab 171.00
(SGPC), Amritsar
Tirumala Tirupati Devasthanams, Tirupati Andhra Pradesh 19.63
Sri Venkateswara Annaprasadam Trust, Tirupati 5.27
2. 2020-2021 Shiromani Gurudwara Parbandhak Committee
159.39
(SGPC)
Punjab
Dreams & Beauty Charitable Trust, Ludhiana 1.22
Durgiana Temple, Amritsar 8.84
3. 2021-2022 Shiromani Gurudwara Parbandhak Committee
149.83
(SGPC) Punjab
Dreams & Beauty Charitable Trust, Ludhiana 0.28
Durgiana Temple, Amritsar 4.81
4. 2022-2023 Shiromani Gurudwara Parbandhak Committee
140.44
(SGPC) Punjab
Dreams & Beauty Charitable Trust, Ludhiana 0.80
Durgiana Temple, Amritsar 1.76
5. 2023-2024 Shiromani Gurudwara Parbandhak Committee 142.12
(SGPC) Punjab
Durgiana Temple, Amritsar 3.88
6. 2024-2025 Shiromani Gurudwara Parbandhak Committee 128.71
(SGPC) Punjab
Durgiana Temple, Amritsar 15.53
Dreams & Beauty Charitable Trust, Ludhiana 1.30