Package For Large Industries
- Net SGST Reimbursement or Fixed Capital Investment Subsidy Option to choose between Net SGST Reimbursement or Fixed Capital Investment (FCI) Subsidy.
Net SGST Reimbursement
Category | General Sector | Thrust Sector |
Group – 1 | 6 years, up to 60% of FCI | 8 years, up to 100% of FCI |
Group – 2 | 7 years, up to 80% of FCI | 10 years, up to 100% of FCI |
Group – 3 | 8 years, up to 100% of FCI | 12 years, up to 100% of FCI |
Fixed Capital Investment (FCI) Subsidy
Category | General Sector | Thrust Sector |
Group – 1 | 15% subsidy, max ₹50 Cr, 10 annual installments | 30% subsidy, max ₹100 Cr, 8 annual installments |
Group – 2 | 15% subsidy, max ₹60 Cr, 10 annual installments | 30% subsidy, max ₹125 Cr, 8 annual installments |
Group – 3 | 15% subsidy, max ₹75 Cr, 10 annual installments | 30% subsidy, max ₹150 Cr, 8 annual installments |
Electricity Duty Exemption
Category | General Sector | Thrust Sector |
Group – 1 | 6 years | 8 years |
Group – 2 | 7 years | 10 years |
Group – 3 | 8 years | 12 years |
Stamp Duty & Land-Related Incentives
- 100% exemption on stamp duty for purchase/lease of land/buildings.
- 50% reimbursement of land registration fee.
- 50% exemption on land diversion fee (up to 50 acres).
Employment & Training Incentives
- Employment Subsidy: 40% of net salary reimbursement for Divyangs, retired Agniveers, and surrendered naxalites (₹5 lakh per year for 5 years).
- EPF Reimbursement: 75% of EPF contribution for skilled and semi-skilled employees (max ₹1 crore per year for 5 years).
- Training Expense Reimbursement: One-time reimbursement of one month’s wage or ₹15,000 per employee for workers earning <₹50,000/month (up to 5 years or 100% of FCI).
Industry-Specific Incentives
- Mandi Tax Exemption:
- 100% exemption for agricultural, food processing, biofuel, and ethanol industries (max ₹5 Cr/year, total not exceeding 75% of FCI).
- Transport Subsidy (For Export Units):
- 50% reimbursement of transportation costs to port of export (max ₹50 lakh/year for 5 years).
Other Subsidies & Incentives
- Project Report Subsidy: 1% of FCI, up to ₹10 lakh.
- Quality Certification Subsidy: 50% reimbursement, up to ₹10 lakh, for ISO, BIS, ZED, AGMARK, BEE, etc.
- Technical Patent Subsidy: 50% reimbursement, up to ₹20 lakh.
- Technology Purchase Subsidy: 50% reimbursement, up to ₹10 lakh.
- Water & Energy Audit Reimbursement: 50% reimbursement, up to ₹5 lakh.
Special Package for Investments Above ₹1,000 Crore
- Custom incentive packages may be granted by Cabinet Sub-Committee for projects with ₹1,000 Cr+ FCI or 1,000+ local employment.
Package For Large Service Sector Industries
1. Net SGST Reimbursement or Fixed Capital Investment (FCI) Subsidy
Net SGST Reimbursement: Up to 150% of FCI for 10 years from commercial production.
FCI Subsidy (instead of SGST Reimbursement):
Investment: ₹50–200 Cr → 30% of FCI, max ₹50 Cr (10 annual installments).
Investment: ₹200–500 Cr → 30% of FCI, max ₹140 Cr (10 annual installments).
2. Electricity Duty Exemption
100% exemption for:
₹50–200 Cr investment → 6 years.
₹200–500 Cr investment → 7 years.
3. Stamp Duty Exemption
100% exemption on purchase/lease of land/buildings.
4. Land Registration Fee Reimbursement
50% reimbursement of land registration fees.
5. Land Diversion Fee Exemption
50% exemption on up to 50 acres of land for industrial use.
6. Employment Subsidy for Special Categories
40% salary reimbursement (max ₹5 lakh/year) for 5 years for employing Divyang, Retired Agniveer & Surrendered Naxalites.
7. EPF Reimbursement
75% reimbursement of EPF contribution for skilled/semi-skilled Chhattisgarh employees for 5 years (max ₹1 Cr/year).
8. Training Expense Reimbursement
One-time reimbursement for training expenses:
Monthly wage < ₹50,000 → 1-month wage or ₹15,000 (whichever is less).
Valid for 5 years or 100% of FCI.
9. Special Package for Investment > ₹1,000 Cr
₹500+ Cr investment or 1,000+ local jobs → Eligible for a customized incentive package approved by the Cabinet Sub-Committee.
