Central Board of Indirect Taxes and Customs (CBIC) has issued a Circular No. 75/2018 dated 27th December, 2018 to provide guidelines for reimbursement of Central Tax and Central Government share of Integrated tax under the Central Sector Scheme named ‘Seva Bhoj Yojna’.
Key points of the Circular are:
- The reimbursement of Central Tax and the Central Government share of Integrated Tax paid, on the purchase of certain raw food items namely, ghee, edible oil, sugar/ burra/ jaggery, rice, atta/ maida/rava/flour and pulses used for distributing free food to general public/devotees by charitable/religious institutions like Gurudwaras, temples, Dharmik Ashrams, Mosques, Dargahs, Churches, Math, Monasteries has been introduced as Seva Bhoj Yojna Scheme.
- The institutions opting to avail the Scheme must first register with the Darpan Portal of NITI Aayog to obtain a Unique ID from the portal and thereafter, apply on the CSMS Portal on the Ministry of Cultures website www.indiaculture.nic.in in the prescribed format, and upload the requisite documents.
- The claimant is then required to submit an application in FORM SBY-01 for obtaining a Seva Bhoj Yojana – Unique Identity Number (“SBY-UIN”), to the jurisdictional nodal officer of the State/Union Territory, in which the specified activity is undertaken.
- All applications for reimbursement of the said taxes by a claimant shall be submitted to the nodal officer of the State/Union territory, on a quarterly basis in FORM SBY-03, before the expiry of six months from the last day of the quarter in which the purchases of the specified items have been made.
- The application for reimbursement shall be signed by the authorised signatory of the claimant and shall be submitted along with the documents specified in the above attached Circular.
For further details please refer the attached document.
Source: Central Board of Indirect Taxes and Customs
