1. Active Pharmaceutical Ingredient/ Bulk Drugs Biologics
2. Biologic
3. Bioinformatics
4. Biosimilar
5. Bio service
6. Biopharmaceuticals
7. Generic
8. Life Sciences
9. Nutraceuticals
Fiscal Incentives
Infrastructure Development Assistance 50% assistance for developing power, water, gas pipeline, road, drainage and sewage infrastructure upto the factory gate subject to a maximum of ₹5 Crore if the investor acquires private land or gets undeveloped Government land for setting up of the unit
Green Industrialization Assistance Capital subsidy of 50%, max upto ₹5 Crore for setting up of waste management systems (such as Effluent Treatment Plant, Sewage Treatment Plant, pollution control devices etc.) and maximum of ₹10 Crore for setting up Effluent Treatment Plant with Zero Liquid Discharge. Sanctioning in 2 equal annual instalments
Assistance for IPR and Organic Certification
IPR Assistance: 100% reimbursement of expenses incurred for filing patents, copyrights, trademarks, and geographical indications (GI), subject to a maximum of ₹10 Lakh per unit.
Organic Certification Assistance: 100% reimbursement of expenses incurred for obtaining organic certifications from APEDA-accredited agencies, subject to a maximum of ₹5 Lakh per unit.
Incentive to Provide Employment to Differently Abled Persons
Units providing employment to Persons with Disabilities (minimum 5% of total workforce) will be eligible for following incentives:
1. 100% reimbursement of skill development expenses upto ₹5,000/- per employee for 3 months from date of joining.
2. Employees PF/ESI assistance: Reimbursement of employee’s contribution- maximum ₹6,000/per month for 5 years.
3. Medical insurance premium reimbursement for 5 years
Setting up of Testing Facility
State government will provide capital subsidy @50% of the Capital Investment maximum upto ₹1 Crore for setting up of Testing Facility registered under Committee for the Purpose
of Control and Supervision of Experiments on Animals (CPCSEA) and controlled by The Institutional Animal Ethics Committee (IAEC).
Basic Investment Promotion Assistance
Basic Investment Promotion Assistance for large units shall vary between 40% to 10% based on the below formula:
BIPA=IF(EFCI>2000, 200,IF(EFCI<=50, 0.4*EFCI,MIN(15 + 0.08*(EFCI-50) + (EFCI/12) * ((1/ (1+EXP(-5.9*(1 – EFCI/2490))))(1 – EFCI/2490)) + 9.3(1 – EFCI/2500),0.4*EFCI,200)))
Sample Values of BIPA are as follows:
Investment (in ₹ Crore) | Percentage | Amount (in ₹ Crore) |
50-85 | 40% | 20-33.6 |
100 | 36% | 35.9 |
125 | 32% | 39.7 |
150 | 29% | 43.4 |
175 | 27% | 47.2 |
200 | 25% | 50.8 |
225 | 24% | 54.4 |
250 | 23% | 58 |
300 | 22% | 65.1 |
350 | 21% | 71.9 |
400 | 20% | 78.6 |
500 | 18% | 91.4 |
600 | 17% | 103.6 |
700 | 16% | 115 |
1500 | 12% | 180.1 |
2000 | 10% | 200 |
Export Multiple
The Export Multiple shall vary from 1.0 to 1.3 for exports ranging from 25% to 75% of the total production.
ExportMultiple(EM)=IF(ExportPercentage<25%,1,IF(ExportPercentage)
Export % | Multiple |
25 | 1.00 |
30 | 1.03 |
35 | 1.06 |
40 | 1.09 |
45 | 1.12 |
50 | 1.15 |
55 | 1.18 |
60 | 1.21 |
65 | 1.24 |
70 | 1.27 |
75 | 1.30 |
FDI Multiple
The FDI Multiple will be applied to BIPA based on the percentage of FDI equity in the unit. For FDI equity between 26% and 50%, the multiple will range from 1.1 to 1.2, while units with more than 50% FDI equity will receive a fixed multiple of 1.2.
FDI Multiple =IF(FDI<=51, 1.1 + (FDI-26)*(0.1/(51-26)), 1.2))
FDI Equity % | Multiple |
20 | 1.000 |
25 | 1.000 |
30 | 1.116 |
35 | 1.136 |
40 | 1.156 |
45 | 1.176 |
50 | 1.196 |
51 | 1.200 |
