Under the Industrial Development Policy 2024–30, enterprises related to logistics established in the state, including new and expansion/ diversification of existing enterprises, will be eligible for industrial investment promotion incentives up to 150% of the FCI (unless otherwise specified).
The definition of logistics services is as follows:
(a)Logistics Sector: The logistics sector includes services related to transportation, handling, storage, value addition, and related services of goods between production and consumption points. It includes transportation, warehouse/cold storage, lifting, material handling, weighing, grading, sorting, packaging, and vehicle parking facility for goods.
(b)Logistics Hub: A logistics hub refers to facilities that combine warehousing/godown facilities with new rail/air/road transportation infrastructure development, catering to integrated logistics services.
Note: Enterprises classified under “List of MSME Service Enterprises” under logistics service sectors will be eligible for the Industrial Investment Promotion package under this policy.
1. Net SGST Reimbursement or Fixed Capital Investment
| Sr. | Category | Net SGST Reimbursement Limit for MSME Service Sector Enterprises |
|---|---|---|
| 1 | Group – 1 | Reimbursement of Net SGST paid for 5 years from the date of commercial production with a maximum limit up to 75% of FCI |
| 2 | Group – 2 | Reimbursement of Net SGST paid for 7 years from the date of commercial production with a maximum limit up to 75% of FCI |
| 3 | Group – 3 | Reimbursement of Net SGST paid for 9 years from the date of commercial production with a maximum limit up to 75% of FCI |
OR
- Fixed Capital Investment Subsidy, disbursed as per the following details:
- For micro enterprises, the subsidy will be disbursed in a single instalment.
- For small enterprises, the subsidy will be disbursed in three equal annual instalments.
- For medium enterprises, the subsidy will be disbursed in five equal annual instalments.
| Category | Micro Industries | Small Industries | Medium Industries | |||
|---|---|---|---|---|---|---|
| Group | Percentage of FCI Subsidy | Maximum Limit (Rs. Crore) | Percentage of FCI Subsidy | Maximum Limit (Rs. Crore) | Percentage of FCI Subsidy | Maximum Limit (Rs. Crore) |
| Group – 1 | 35% | 1.00 | 45% | 2.50 | 45% | 5.00 |
| Group – 2 | 40% | 1.50 | 50% | 3.50 | 50% | 7.00 |
| Group – 3 | 45% | 2.00 | 55% | 4.50 | 55% | 10.00 |
Note: Enterprises can choose either Net SGST Reimbursement or Fixed Capital Investment Subsidy under this scheme.
2. Interest Subsidy
Interest subsidy will be provided on term loans obtained from financial institutions approved by the Reserve Bank of India as per the following details:
| Category | Micro Industries | Small Industries | Medium Industries | |||
|---|---|---|---|---|---|---|
| Group | Period (years) | Percentage of Incentive (%) | Yearly Maximum Limit (Rs. Lakh) | Period (years) | Percentage of Incentive (%) | Yearly Maximum Limit (Rs. Lakh) |
| Group – 1 | 6 | 50 | 30 | 6 | 50 | 35 |
| Group – 2 | 7 | 55 | 35 | 7 | 55 | 40 |
| Group – 3 | 8 | 60 | 40 | 8 | 60 | 45 |
3. Electricity Duty Exemption (Only for new enterprises)
100% electricity duty exemption from the date of commencement of commercial operation as per following:
- Group – 1: For 6 years
- Group – 2: For 8 years
- Group – 3: For 10 years
4. Stamp Duty Exemption
100% exemption from stamp duty in the following cases:
(a)On Deeds executed for purchase/lease of land, shed and buildings and on deeds for transfer of related lease documents (excluding land for mining lease).
(b)On the execution of deeds related with loan & advances, up to 3 years from the date of sanction of loan by bank/financial institutions.
(c)On the execution of deed for sale/lease of land for development of private industrial/logistic parks approved/sanctioned by Government of India/State Government and industries to be established in them.
5. Transportation Vehicle Subsidy:
Subsidy of 50% up to Rs. 35 lakhs per vehicle on purchase of refrigerated vehicles (minimum capacity of 9 metric tons) purchased for cold storage under logistics and logistics hubs. Subsidy of 50% up to Rs. 25 lakhs per vehicle for purchase of vehicles (minimum capacity of 9 metric tons) purchased for logistics services.
6. Vehicle Registration Fee and National Permit Fee Reimbursement:
(a)Vehicles with a capacity of up to 30 metric tons will receive 100% reimbursement of the registration fee and national permit fee.
(b)Vehicles with a capacity exceeding 30 metric tons will receive 50% reimbursement of the registration fee and national permit fee.
7. Additional 5% Subsidy for Enterprises Implementing the Following Systems:
(a)Digitalization in logistics to promote secure logistics document exchange platforms.
(b)Adoption of community-based management systems for waste management.
(c)Implementation of innovative or renewable energy management systems.
8. Subsidies for Packaging Centres
To promote exports from the state, incentives/exemptions/subsidies will be provided under the logistics package to packaging centres associated with export-related products. It will be mandatory for these packaging centres to handle at least 70% of their packaging for export-related goods.
9. Training Subsidy
For new enterprises, skilled and semi-skilled employees of Chhattisgarh domicile earning a monthly wage of Rs. 50,000 or less, one-time reimbursement of training expenses in form of reimbursement of one month wage paid by the employer up to Rs. 15,000 per individual for a period of five years from date of commencement of commercial operation or up to 100% of the fixed capital investment. The first claim will be payable one year after the employee’s appointment.
10. Non-Fiscal Incentives:
(a)In accordance with the provisions of the National Building Code, relaxation in height restrictions will be granted, considering fire safety norms, allowing buildings up to a height of 24 meters.
(b)Enterprises providing superior logistics services will be rewarded based on financial promotion, grading systems, ratings, and excellence certifications.
