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 mis-use 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.