This circular provides detailed guidelines for processing applications for reimbursement of Central GST and the Central Government’s share of IGST under the Central Sector Scheme “Seva Bhoj Yojna” of the Ministry of Culture.

The scheme is applicable from 1 August 2018 and aims to reimburse GST paid on specified raw food items such as ghee, edible oil, sugar/jaggery, rice, atta/maida/rava/flour and pulses, used by eligible charitable or religious institutions for distributing free food to the public or devotees. Eligible institutions include temples, gurudwaras, mosques, churches, dharmik ashrams and similar bodies engaged in charitable or religious activities.

The circular lays down the procedure for obtaining a Seva Bhoj Yojna Unique Identity Number (SBY-UIN), including registration with the Ministry of Culture and submission of applications to designated nodal Central Tax officers State-wise. Separate SBY-UINs are required for each State or Union Territory where the activity is carried out.

It also prescribes the manner and timelines for filing quarterly reimbursement claims, documents required such as invoices and Chartered Accountant’s certificates, and the process for scrutiny, sanction or rejection of claims by nodal officers. Clear timelines are specified for acknowledgement, deficiency communication and issuance of sanction orders.

The circular further explains the disbursal mechanism through PFMS, reporting and monitoring requirements, and responsibilities of nodal officers, DDOs and PAOs. Overall, it seeks to ensure uniform, transparent and timely reimbursement of eligible GST paid under the Seva Bhoj Yojna Scheme.