The incentives under the Industrial Investment Incentive program will be subject to the maximum limits set by the government. Exemptions are in addition to financial investment incentives. Following chapters have been included in the policy:
- Provisions for Micro, Small, and Medium Enterprises
- Provisions for Large Enterprises
- Special provisions for specific categories of industries
- Special provisions for specific classes/groups
MSMEs and Large Enterprises
Micro Enterprises/Micro Service Enterprises” refers to such enterprises in which investment in plant and machinery/ equipment is up to Rs. 1 crore and the annual turnover is up to Rs. 5 crores.
- “Small Enterprises/Small Service Enterprises” refers to such enterprises in which investment in plant and machinery/ equipment is up to Rs. 10 crore and the annual turnover is up to Rs. 50 crores.
- “Medium Enterprises/Medium Service Enterprises” refers to such enterprises in which investment in equipment and machinery is up to Rs. 50 crores and the annual turnover is up to Rs. 250 crores.
- “Large Enterprises/Large Service Enterprises” refers to such enterprises in which the investment in plant and machinery is more than Rs. 50 crores, orthe annual turnover is more than Rs. 250 crores. For determining the category of the unit under this policy for industrial investment promotion, only the investment in plant and machinery will be considered.
For this purpose, the enterprise must avail the “Udyam Akanksha,” and after the start of production, it is mandatory to obtain a production certificate issued by the competent authority
List of Thrust Sector Industries
Sr. | Description | Minimum Investment in Plant and Machinery (INR Lakhs) |
A. Pharmaceutical and Medical Device Sector | ||
1 | Pharmaceutical Enterprise | 500 |
2 | Medical and Laboratory Equipment | 70 |
3 | Medical Grade Oxygen Gas (through liquid and gaseous medium) | 200 |
4 | Oxygen Gas Cylinder Manufacturing | 1000 |
5 | Oxygen Concentrator | 150 |
6 | Cryogenic Gas Tank | 70 |
7 | Face Masks, Non-Rebreather Masks, Oxygen Flow Meter, Nasal Cannula, etc. | 50 |
8 | Non-invasive Ventilator, Invasive Ventilator | 200 |
9 | Surgical Gloves, PPE Kits, Over All body Protectors, and other essential equipment for infection prevention | 200 |
10 | Nutraceutical Products / Sports Nutraceutical Products | 200 |
11 | Equipment for vaccine manufacturing, RT-PCR Test, True-not Test, Reagents for Antigen Test | 500 |
B. Agriculture, Food, and Agri-based Product Processing Sector | ||
1 | Enterprises for processing of fruits, flowers, vegetables, and other horticultural products | 25 |
2 | Food processing and agricultural-based industries notified by the Government of India (excluding rice mills, paddy parboiling and cleaning, holler mills, rice bran solvent extraction plant & refining of edible oil, enterprises producing ethanol based on rice, coarse grains, and sugarcane) | 70 |
3 | Branded Dairy Products (including milk chilling) | 140 |
4 | Poha, Murmura | 200 |
C. Automobile Sector | ||
1 | Automobiles, Auto Components | 150 |
2 | Electric two-wheelers, three-wheelers, and four-wheelers, along with their batteries, hydrogen fuel cell vehicles | 500 |
3 | Infrastructure for charging stations for electric vehicles | 50 |
4 | Establishment of enterprises related to the scrapping of end-of-life vehicles as per the policy approved by the Government of India | 200 |
D. Defence and Aerospace Sector | ||
1 | Drone Manufacturing Enterprises | 500 |
2 | Aerospace and Aircraft Repair (MRO) | 500 |
3 | Defence Equipment | 1000 |
E. Information Technology (IT) Hardware Sector | ||
1 | Enterprises for robotics technology, artificial intelligence (AI), and enterprises in information and communication technology services requiring hardware | 100 |
2 | Biotechnology and Nanotechnology-based products | 100 |
3 | White goods, electronics, and electrical consumer products | 250 |
F. Textiles Sector | ||
1 | Textiles Sector (Spinning, weaving, power loom, fabrics and readymade garments, and other processes) (Excluding non-woven fabric bags) | 150 |
2 | Polyester Staple Fibre | 100 |
3 | Readymade garments | 50 |
4 | Technical Textiles | 500 |
G. Engineering Sector | ||
1 | Products/equipment/spares supplied to railways, space, defence institutions/departments, telecommunications, and aviation companies | 140 |
2 | Stainless steel and its products | 5000 |
3 | Products/equipment/spares/plants/machinery/engineering products used in bicycle and bicycle manufacturing | 125 |
A. Pharmaceutical and Medical Device Sector | ||
1 | Pharmaceutical Enterprise | 500 |
2 | Medical and Laboratory Equipment | 70 |
3 | Medical Grade Oxygen Gas (through liquid and gaseous medium) | 200 |
4 | Oxygen Gas Cylinder Manufacturing | 1000 |
5 | Oxygen Concentrator | 150 |
6 | Cryogenic Gas Tank | 70 |
7 | Face Masks, Non-Rebreather Masks, Oxygen Flow Meter, Nasal Cannula, etc. | 50 |
8 | Non-invasive Ventilator, Invasive Ventilator | 200 |
9 | Surgical Gloves, PPE Kits, Over All body Protectors, and other essential equipment for infection prevention | 200 |
10 | Nutraceutical Products / Sports Nutraceutical Products | 200 |
11 | Equipment for vaccine manufacturing, RT-PCR Test, True-not Test, Reagents for Antigen Test | 500 |
B. Agriculture, Food, and Agri-based Product Processing Sector | ||
1 | Enterprises for processing of fruits, flowers, vegetables, and other horticultural products | 25 |
2 | Food processing and agricultural-based industries notified by the Government of India (excluding rice mills, paddy parboiling and cleaning, holler mills, rice bran solvent extraction plant & refining of edible oil, enterprises producing ethanol based on rice, coarse grains, and sugarcane) | 70 |
3 | Branded Dairy Products (including milk chilling) | 140 |
4 | Poha, Murmura | 200 |
C. Automobile Sector | ||
1 | Automobiles, Auto Components | 150 |
2 | Electric two-wheelers, three-wheelers, and four-wheelers, along with their batteries, hydrogen fuel cell vehicles | 500 |
3 | Infrastructure for charging stations for electric vehicles | 50 |
4 | Establishment of enterprises related to the scrapping of end-of-life vehicles as per the policy approved by the Government of India | 200 |
D. Defence and Aerospace Sector | ||
1 | Drone Manufacturing Enterprises | 500 |
2 | Aerospace and Aircraft Repair (MRO) | 500 |
3 | Defence Equipment | 1000 |
E. Information Technology (IT) Hardware Sector | ||
1 | Enterprises for robotics technology, artificial intelligence (AI), and enterprises in information and communication technology services requiring hardware | 100 |
2 | Biotechnology and Nanotechnology-based products | 100 |
3 | White goods, electronics, and electrical consumer products | 250 |
F. Textiles Sector | ||
1 | Textiles Sector (Spinning, weaving, power loom, fabrics and readymade garments, and other processes) (Excluding non-woven fabric bags) | 150 |
2 | Polyester Staple Fibre | 100 |
3 | Readymade garments | 50 |
4 | Technical Textiles | 500 |
G. Engineering Sector | ||
1 | Products/equipment/spares supplied to railways, space, defence institutions/departments, telecommunications, and aviation companies | 140 |
2 | Stainless steel and its products | 5000 |
3 | Products/equipment/spares/plants/machinery/engineering products used in bicycle and bicycle manufacturing | 125 |
4 | Downstream products based on ferrous/non-ferrous metals, alloy steel, and their products | 250 |
5 | Downstream products based on aluminium | 250 |
6 | Plants, machinery, and equipment for power generation from new and renewable energy sources | 1000 |
7 | Plants, machinery, and equipment used in power generation, transmission, and distribution | 150 |
8 | Transmission line towers, mobile towers, and their spare parts/equipment | 250 |
9 | Electric agricultural machinery, tractor-based agricultural implements, and agricultural assemblies | 70 |
10 | Wagon coach spares and fittings | 150 |
11 | Hand pump spares and their manufacturing | 100 |
12 | Submersible pump spares and their manufacturing | 100 |
13 | Manufacturing of Electric motor and spare parts | 100 |
14 | Grain Silo | 125 |
15 | Manufacturing of Cutting tool dyes and fixtures | 150 |
H. Minor Forest Produce based sector | ||
1 | Enterprises based on herbal, forest produce, and minor forest produce | 100 |
2 | Bamboo-based enterprises (where bamboo is used as the primary raw material) | 50 |
3 | Lac-based enterprises (where lac is used as the primary raw material) | 25 |
4 | Enterprises based on wood obtained from plantations | 100 |
5 | Compressed wood and enterprises based on it | 100 |
I. Classification-Based Thrust Sector Enterprises | ||
1 | Gems and Jewellery | 100 |
2 | Sports Goods | 500 |
3 | Manufacturing of Organic Fertilizers, Organic Pesticides, and Bone Meal | 200 |
J. Product-Based Thrust Sector Enterprises | ||
1 | Moulded Furniture, Containers, and PVC Pipes and Fittings, Household Plastic Items | 125 |
2 | PET/Distemper | 125 |
3 | Non-Plastic Bags (excluding Non-Woven Bags) | 25 |
4 | Fly Ash Products (excluding Cement) | 25 |
5 | Refractory Items | 100 |
6 | Footwear and related enterprises | 100 |
7 | Cutting and polishing of flooring stones, granite stones, marble stones, and mineral rocks, as well as tile manufacturing | 25 |
8 | Rural-based enterprises such as flour mills, oil mills, solar manufacturing, incense sticks, dona-pattal manufacturing, animal feed, soap and washing powder, phenyl, school bags, CFL bulbs, steel window/door/rolling shutters, and other items requiring a minimum capital investment of Rs. 10 lakhs in plant and machinery | 10 |
9 | Manufacturing of cosmetic products | 10 |
10 | Wood seasoning and chemical treatment plants | 25 |
11 | Prefabricated building materials | 125 |
K. Sector Based on Investor Classification | ||
1 | Enterprises established as joint ventures between Indian and foreign companies using foreign technology in the private sector | 1000 |
2 | Other enterprises as notified by the State Government from time to time | – |
List of Core Sector Industries
Sr. | Industry | Eligible Development Blocks |
1 | Steel Plant | Development blocks under Group 1 (excluding Dharsiva block in Raipur District and Bilha block in Bilaspur District), Group 2, and Group 3 |
2 | Cement Plant | Groups – 1, 2, and 3 |
3 | Aluminium Plant | Groups – 1, 2, and 3 |
4 | Thermal Power Plant | Groups – 1, 2, and 3 |
5 | Solar Power Plant | Groups – 1, 2, and 3 |
List of Service Sector Industries
Sr. | Service Name | Minimum Fixed Capital Investment (INR Lakhs) |
A. Logistics Service Sector | ||
1 | Packaging Service | 25 |
2 | Transportation Service | 50 |
3 | Warehouse | 100 |
4 | Cold Storage | 150 |
5 | Courier Service | 100 |
6 | Freight Transport | 100 |
B. IT and IT-Enabled Services | ||
1 | 3D/Animation/VFX Studio | 10 |
2 | Film Studio | 50 |
3 | Business Process Outsourcing (BPO) | 30 |
4 | IT Consultancy | 30 |
5 | Data Processing Centre | 25 |
6 | Artificial Intelligence-related Research and Development | 10 |
C. Engineering Services | ||
1 | Automobile Repair and Service Centre (in Group 3 Development Blocks) | 10 |
2 | General Engineering and Fabrication Services (in Group 2 and Group 3 Development Blocks) | 10 |
3 | General Engineering and Fabrication Services (in Group 3 Development Blocks) | 5 |
4 | Maintenance and Repair Services of Railway Equipment | 25 |
5 | Maintenance Service Centres for Industrial Machinery | 25 |
6 | Maintenance Service Centres for Agricultural Equipment | 10 |
D. Research and Development Sector | ||
1 | NABL Certified Industrial Research and Development Labs | 15 |
2 | Industrial Testing Labs | 125 |
3 | Labs for Testing of Raw Materials and Final Products | 25 |
E. Tourism, Entertainment, and Other Social Services Sector | ||
1 | Amusement/Water/Adventure Parks (excluding land cost) | 1500 |
2 | Hotels, Resorts, and Convention Centres (excluding land cost) | 1500 |
3 | Museums and Other Cultural Services | 500 |
4 | Eco-Tourism Centres (for Group 2 and 3 Development Blocks) | 25 |
5 | Health Wellness Centres (excluding land cost) | 500 |
6 | Homestays (only for 20 KM radius from wildlife conserved/protected areas of state located in Bastar and Surguja Division) (excluding land cost) | 5 |
7 | Working Women Hostel (excluding the cost of land) | 500 |
8 | Centre of Excellence (CoE) | 500 |
9 | Facilities related to Adventure Tourism Activities | 25 |
F. Business Service Centres | ||
1 | Hallmark Certification Service Centres | 10 |
2 | Printing, Digital Printing, and 3D Printing Job Work (excluding land cost) | 15 |
3 | Charging Stations for Electric Vehicles (excluding land cost) | 25 |
4 | Power Laundry | 25 |
5 | Machine-Operated Seed Grading Services | 5 |
G. Services Related to Environmental Conservation | ||
1 | e-Waste Management | 5 |
2 | Common Effluent Treatment Plant | 100 |
3 | Hazardous and Other Waste Disposal/Management | 50 |
Package For MSME Industries
- Net SGST Reimbursement or Fixed Capital Investment Reimbursement of Net State Goods and Services Tax (Net SGST) from the date of commencement of commercial production as per following details:
Sr. | Category | General Sector Industries (Reimbursement of Net SGST up to 75% of FCI) | Thrust Sector Industries (Reimbursement of Net SGST up to 100% of FCI) |
1 | Group – 1 | 5 years | 6 years |
2 | Group – 2 | 7 years | 8 years |
3 | Group – 3 | 9 years | 10 years |
- 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:
Incentives for General and Thrust Sector Industries
Micro Industries
- Group-1: Incentives for 5 years (General: 40%, ₹15L/year), 6 years (Thrust: 45%, ₹20L/year)
- Group-2: Incentives for 6 years (General: 45%, ₹20L/year), 7 years (Thrust: 50%, ₹25L/year)
- Group-3: Incentives for 7 years (General: 50%, ₹25L/year), 8 years (Thrust: 55%, ₹30L/year)
Small Industries
- Group-1: Incentives for 5 years (General: 40%, ₹25L/year), 6 years (Thrust: 45%, ₹30L/year)
- Group-2: Incentives for 6 years (General: 45%, ₹30L/year), 7 years (Thrust: 50%, ₹35L/year)
- Group-3: Incentives for 7 years (General: 50%, ₹35L/year), 8 years (Thrust: 55%, ₹40L/year)
Medium Industries
- Group-1: Incentives for 5 years (General: 40%, ₹35L/year), 6 years (Thrust: 45%, ₹40L/year)
- Group-2: Incentives for 6 years (General: 45%, ₹40L/year), 7 years (Thrust: 50%, ₹45L/year)
- Group-3: Incentives for 7 years (General: 50%, ₹45L/year), 8 years (Thrust: 55%, ₹50L/year)
- Electricity Duty Exemption 100% electricity duty exemption from the date of commencement of commercial production only for new MSME enterprises as per following details:
Sr. | Category | General Sector Industries | Thrust Sector Industries |
1 | Group – 1 | 5 years | 6 years |
2 | Group – 2 | 7 years | 8 years |
3 | Group – 3 | 9 years | 10 years |
Incentives under Chhattisgarh Industrial Development Policy 2024-30
- Stamp Duty Exemption
- 100% exemption on purchase/lease deeds for land, sheds, and buildings.
- 100% exemption on loan-related deeds for up to 3 years.
- Mandi Tax Exemption
- 100% exemption for new MSMEs in agriculture, food processing, and biofuel/ethanol sectors for 5 years.
- Max limit: ₹5 crore per year, capped at 75% of FCI.
- Land Diversion Fee Exemption
- 50% exemption for micro & small enterprises on land up to 15 acres.
- Service Charges for Land Allotment (Land Bank)
- Full exemption on 10% land allotment service charges for small & medium enterprises.
- Project Report Subsidy
- 1% of FCI reimbursement, up to ₹10 lakh.
- Quality Certification Subsidy
- 50% reimbursement, up to ₹10 lakh, for obtaining national/international certifications.
- Technical Patent Subsidy
- 50% reimbursement, up to ₹20 lakh, for patent registration.
- Technology Purchase Subsidy
- 50% reimbursement, up to ₹10 lakh, for purchasing technology from government research centers.
- Margin Money Subsidy
- 25% subsidy, up to ₹1 crore, for SC/ST, women, ex-servicemen, Agniveers, naxal-affected persons, third-gender, and disabled entrepreneurs.
- Employment Subsidy for Special Categories
- 40% salary reimbursement for 5 years, up to ₹5 lakh per year, for hiring Divyangs, retired Agniveers, and surrendered naxalites.
- Environment Management Subsidy
- 50% subsidy, up to ₹25 lakh, for technology reducing carbon footprint.
- Water & Energy Audit Expense Reimbursement
- 50% reimbursement, up to ₹5 lakh, for audit expenses.
- Transport Subsidy (for Export Units)
- 50% reimbursement of transport costs (excluding mining products), up to ₹50 lakh per year, for 5 years.
MSME Services Sector Incentives
- Net SGST Reimbursement or Fixed Capital Investment Subsidy
- 100% Net SGST reimbursement for 10 years, up to 150% of FCI.
- OR Fixed Capital Investment (FCI) Subsidy:
- Micro enterprises: Single installment.
- Small enterprises: Three equal annual installments.
- Medium enterprises: Five equal annual installments.
Industry Category | Group | FCI Subsidy (%) | Maximum Limit (₹ Lakh) |
Micro Industries | Group – 1 | 35% | 35 |
Group – 2 | 40% | 40 | |
Group – 3 | 45% | 45 | |
Small Industries | Group – 1 | 35% | 350 |
Group – 2 | 40% | 450 | |
Group – 3 | 45% | 550 | |
Medium Industries | Group – 1 | 35% | 700 |
Group – 2 | 40% | 750 | |
Group – 3 | 45% | 800 |
- Interest Subsidy
Subsidy on term loans from RBI-approved institutions.
Industry Category | Group | Eligible Period (Years) | Subsidy (%) | Max Yearly Limit (₹ Lakh) |
Micro Industries | Group – 1 | 6 | 45% | 20 |
Group – 2 | 7 | 50% | 25 | |
Group – 3 | 8 | 55% | 30 | |
Small Industries | Group – 1 | 6 | 45% | 30 |
Group – 2 | 7 | 50% | 35 | |
Group – 3 | 8 | 55% | 40 | |
Medium Industries | Group – 1 | 6 | 45% | 40 |
Group – 2 | 7 | 50% | 45 | |
Group – 3 | 8 | 55% | 50 |
- Electricity Duty Exemption
- 100% exemption for new industries:
- Group – 1: 6 years
- Group – 2: 8 years
- Group – 3: 10 years
- Stamp Duty Exemption
- 100% exemption on purchase/lease deeds and loan-related deeds.
- Project Report Subsidy
- 1% of FCI reimbursement, up to ₹10 lakh.
- Quality Certification Subsidy
- 50% reimbursement, up to ₹10 lakh, for national/international certifications (ISO, BIS, ZED, AGMARK, etc.).
- Technical Patent Subsidy
- 50% reimbursement, up to ₹20 lakh, for patent registration.
- Technology Purchase Subsidy
- 50% reimbursement, up to ₹10 lakh, for technology purchase from government research centers.
- Margin Money Subsidy
- 25% subsidy, up to ₹1 crore, for SC/ST, women, ex-servicemen, Agniveers, naxal-affected persons, third-gender, and disabled entrepreneurs.
- Employment Subsidy for Special Categories
- 40% salary reimbursement for 5 years, up to ₹5 lakh per year, for hiring Divyangs, retired Agniveers, and surrendered naxalites.
- Training Expense Reimbursement
- One-time reimbursement of one month’s wage or ₹15,000 per employee, for skilled/semi-skilled employees (earning < ₹50,000/month).
- Applicable for 5 years or up to 100% of FCI.
- Environment Management Project Subsidy
- 50% subsidy, up to ₹25 lakh, for carbon credit reduction technology.
- Water & Energy Audit Expense Reimbursement
- 50% reimbursement, up to ₹5 lakh, for audit expenses.
