· It is under the Ministry of Culture
· It is a Central Sector Scheme under which the CGST and Central Government‘s share of IGST paid by Charitable Religious Institutions on purchase of specific raw food items shall be reimbursed to them.
· The charitable religious institutions include Temples, Gurudwara, Dharmik Ashram, Mosques, Dargah, Church, Matth, Monastries etc.
· The objective of the scheme is to lessen the financial burden of such Charitable Religious Institutions who provide food at free of cost without any discrimination
· Such institutions applying for financial assistance are required to produce a certificate from District Magistrate indicating that they are involved in charitable religious activities.
· These institutions must be distributing free food to public for last 3 years on daily/monthly basis.
· In case of misuse of funds, it provides for penalties such as black listing the organisations, recovering the financial assistance with penal interest apart from taking criminal action as per law
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