Guidelines GST refund under Seva Bhoj Yojna : Circular No. 75/49/2018-GST

By | December 28, 2018
(Last Updated On: April 22, 2020)

Circular No.75/49/2018-GST

F. No. CBEC-20/16/05/2018 – GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
Circular No.75/49/2018-GST

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New Delhi, Dated the 27th December, 2018

To,
The Principal Chief Commissioners / The Principal Directors General / Chief Commissioners
/ Directors General (All) / Principal Commissioners / Commissioners of Central Tax (All) /
The Principal Chief Controller of Accounts, CBIC

Madam/Sir,

Subject: Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg.

I. Background
1.1 The Ministry of Culture has introduced a Central Sector Scheme called the „Seva Bhoj Yojna‟ (hereinafter referred to as “the Scheme”) for the reimbursement of central tax and the Central Government‟s share of integrated tax paid (hereinafter referred to as “the said taxes”) on the purchase of certain raw food items namely,
ghee, edible oil, sugar/ burra/ jaggery, rice, atta/ maida/rava/flour and pulses (hereinafter referred to as the “specified items”) used for distributing free food to general public/devotees (hereinafter referred to as the “specified activity”) by charitable/religious institutions like Gurudwaras, temples, Dharmik Ashrams, Mosques, Dargahs, Churches, Math, Monasteries, etc(hereinafter referred to as the “institutions”).

1.2 The Scheme has been made operational with effect from the 1st of August, 2018. The detailed guidelines issued in this regard by the Ministry of Culture vide F. No. 13- 1/2018-US (S&F) dated 01.08.2018 are enclosed as Annexure A. The applications for reimbursement of the said taxes shall be processed by a designated nodal central tax officer of each State or Union territory. The officers who have been designated as nodal officers for the purpose of facilitating the processing of refund applications for UIN entities as per Circular No. 36/10/2018-GST, dated 13th March, 2018 issued vide F. No. 349/48/2017-GST shall act as nodal officers for the purposes of this Scheme as

well. The details of the nodal officers is enclosed as Annexure B to this Circular. The Directorate General of Goods and Services Tax (DGGST), 5thFloor, MTNL (Telephone Exchange) Building, 8, Bhikaji Kama Place, New Delhi-110066 shall be the central nodal agency for reporting and monitoring the reimbursement of the said taxes by the nodal officers under the Scheme.

Download Circular Click here

Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture

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