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    <title>Guidelines for processing of applications for financial assistance under the Central Sector Scheme named &#039;Seva Bhoj Yojna&#039; of the Ministry of Culture</title>
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    <description>The Seva Bhoj Yojna reimburses CGST and the Central Government&#039;s share of IGST on specified raw food purchases by eligible charitable/religious institutions distributing free food. Institutions must enroll via Darpan and the Ministry of Culture CSMS portal, obtain a State/UT-specific SBY-UIN, and submit quarterly FORM SBY-03 claims with supplier invoices and a Chartered Accountant&#039;s certificate. Nodal officers process claims, issue FORM SBY-04 acknowledgments and FORM SBY-05 sanction/rejection orders within prescribed timelines, and sanctioned payments are disbursed through PFMS, DDOs and zonal PAOs subject to available budget.</description>
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