What you get
Financial assistance in the form of reimbursement shall be provided where the institution has already paid GST on all or any of the raw food items listed below: | - Ghee | - Edible oil | - Sugar / Burra / Jaggery | - Rice | - Atta / Maida / Rava /Flour | - Pulses
Who can apply
Required Paperwork
- Aadhaar Card
- PAN Card
- Income Certificate
- Residence Proof (Domicile)
Common Questions
What is the objective of the scheme?
Under the Scheme, 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 like Gurudwaras, Temples, Dharmik Ashrams, Mosques, Dargahs, Churches, Math, Monasteries, etc. for distributing free food to public shall be reimbursed as Financial Assistance by the Government of India.
Which ministry has started the scheme?
Ministry of Culture, Government of India
Is this Central Sector Scheme?
Yes, this is a Central Sector Scheme.
When was this scheme launched?
The Scheme has been made operational with effect from the 1st of August, 2018.
What is the scope of the scheme?
This is a Central Sector Scheme for providing reimbursement of CGST and the Central Government's share of IGST paid by charitable/religious institutions on the purchase of specific raw food items for serving free food to the public/devotees. The scheme shall be applicable only to such institutions which are eligible under the Scheme.
What are the types of activities supported under the Scheme?
Free 'Prasad' or free food or free 'Langar'/'Bhandara' (community kitchen) offered by charitable/religious institutions like Gurudwara, Temples, Dharmik Ashram, Mosques, Dargah, Church, Math, Monasteries, etc.
What are the benefits of the scheme?
Financial assistance in the form of reimbursement shall be provided to the institution that has already paid GST on all or any of the raw food items such as Ghee, Edible oil, Sugar/Burra/Jaggery, Rice, Atta /Maida/Rava /Flour, Pulses.
What is the creation of providing financial assistance?
Financial assistance will be provided on First-cum-First Serve basis of registration linked to funds available for the purpose in a financial year.
Which Institutions/organizations are eligible for this scheme?
A Public Trust or society or body corporate or organization, 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.
How old should an institution be to apply for the scheme?
The institutions/organizations should have been in existence for the preceding three years before applying for assistance.
How many people have to be given free food in a calendar month?
The institutions shall serve free food to at least 5000 people in a calendar month.
How can an institution apply under the scheme?
Charitable/Religious Institutions shall first register with the Darpan Portal of NITI Aayog and get a Unique ID generated by Darpan Portal (if not already obtained). Thereafter, the institution shall enroll itself in the CSMS Portal on the Ministry of in a prescribed format. Thereafter, the Charitable/Religious Institution shall apply 'online' in the prescribed application form and upload the required documents as listed below in the CSMS Portal of the Ministry of Culture's website: www.indiaculture.nic.in