Investment up to ₹10 crores in Plant and Machinery (P&M)
(i) 40% of the eligible investment made in plant & machinery, building and the eligible items defined in clause 17(vi) of the policy till the date of commercial production, will be provided as industrial development subsidy to the new industrial unit. This assistance shall be disbursed in 4 equal annual installments.
(ii) The cost of building will be limited to 100% of the cost of Plant and Machinery for the purpose of calculation of assistance.
(iii) An additional Industrial Development Subsidy of 2% per year (for four years) will be provided for units established by Women, SC, or ST entrepreneurs or 2.5% per year (for four years) for the unit setup by SC/ST category women entrepreneur(s); and
(iv) Additional Industry Development Subsidy of 2% per year (for four years) for the industrial unit for exporting more than 25% and up to 50% of their total sales.
or
Additional Industry Development Subsidy of 3% per year (For four years) for the industrial unit for exporting more than 50% of their total sales;
Investment more than ₹10 crores to maximum limit of medium enterprises in P&M
(i) Up to 40% of the eligible investment made in plant & machinery, building and the eligible item defined in clause 17(vi) of the policy, will be provided as investment promotion assistance to the new industrial unit. (As per Annexure-II)
(ii) The total eligible investment made by the unit up to date of commercial production and for a period of one year thereafter will be taken into account for assistance.
(iii) This assistance shall be disbursed in 7 equal annual installments.
Incentive Multipliers
# | MULTIPLIER | DESCRIPTION |
1 | Gross Supply Multiple (GSM) | For 1st year, GSM shall be 1, provided utilization of the total installed capacity is 40%. |
For 2nd year onwards, GSM shall be 1 provided the production is 75% of previous peak year or 50% of installed capacity, whichever is more. | ||
| ||
GSM shall be reduced proportionately. | ||
2 | Export Multiple (EM) | 1.0 to 1.3 for exports ranging from 25% to 75% as per Annexure III.
The Export Multiple shall be ‘1’ for units coming in SEZ areas. |
3 | Employment Multiple | 1.0 to 1.5 for employment over 100 employees to 2,500 employees as per Annexure IV. |
4 | Geographical Multiple | Multiple of 1.3 for setting up units in Priority Blocks.
However, this geographical multiple shall be ‘1’ for cement units. |
Agri, Dairy, and Food Processing Policy
Infrastructure Development Assistance
- 50% assistance (up to ₹5 Cr) for infrastructure (power, water, roads, etc.) till factory gate.
- Applicable if land is privately acquired or undeveloped government land is used.
Green Industrialization Assistance
- 50% subsidy (up to ₹5 Cr) for waste management systems (ETP, STP, pollution control).
- Up to ₹10 Cr for ETP with Zero Liquid Discharge.
- Disbursed in 2 equal annual installments.
IPR & Organic Certification Assistance
- IPR: 100% reimbursement (max ₹10 Lakh/unit) for filing patents, trademarks, etc.
- Organic: 100% reimbursement (max ₹5 Lakh/unit) for certification from APEDA-accredited agencies.
Incentive for Employing Differently Abled Persons
- For units with ≥5% differently abled employees:
- Skill dev. expense: ₹5,000/employee/month (for 3 months).
- PF/ESI reimbursement: Up to ₹6,000/month (for 5 years).
- Medical insurance premium reimbursement (for 5 years).
Additional Incentives
Food Processing Sector Special Incentives
- 1.5× BIPA for Agri, Dairy, and Food Processing units.
Power Tariff Reimbursement
- ₹1/unit for 5 years.
Mandi Fee Reimbursement
- 100% for 5 years or up to 50% of investment in P&M (whichever is lower/earlier).
Quality Certification Incentive
- 50% of certification cost or ₹5 Lakh (max, for 5 years) for certifications like ISO, FPO, BIS, etc.
Textile Policy
- Sericulture and Silk Production: This includes all activities related to sericulture, including chaaki and koya production, and the reeling process.
- Jute Product Manufacturing: All activities involved in the production of jute-based
- Non-Woven Fabric Manufacturing: All activities related to the production of non-woven
- Textile Manufacturing Processes: Spinning, weaving, knitting, and associated
- Pre-Spinning Processes: Processes related to the preparation of all kinds of textile fibers, such as ginning and pressing, as well as the production of synthetic fibers including polyester, viscose, nylon, acrylic staple fiber, filament yarn, and recycled polyester staple fiber.
- Post-Spinning and Pre-Weaving Processes: Activities including winding, drawing, twisting, doubling, reeling, texturizing, crimping, and entanglement, as well as all pre-weaving processes such as warping and sizing.
- Textile Processing and Finishing: Dyeing, processing, printing, and embroidery, including the production of embroidered fabrics.
- Production of Mats: The production of Polypropylene Mats exclusively on power
- Technical Textiles: Such textile production which is aimed not only at fabric production but also at creating products which could be used in the industrial, defence, research and other advanced sectors due to its specialized technical properties. These products are classified into following categories based on their quality and end use: (1) Agro tech, (2) Build tech, (3) Cloth tech, (4) Geo tech (5) Home tech, (6) Ind tech,
(7) Medi tech, (8) Mobile tech, (9) Echo tech, (10) Pack tech, (11) Pro tech (Protective textile) (12) Sport tech, (13) Defence tech, (14) Products announced by Textiles Ministry of Central Government from time to time.
Incentives
- Infrastructure Development Assistance : 50% subsidy (max ₹5 Cr) for infra up to factory gate (power, water, road, etc.). Applicable if private or undeveloped govt. land is used.
- Green Industrialization Assistance 50% subsidy: Up to ₹5 Cr for ETP, STP, pollution control devices. Up to ₹10 Cr for ETP with Zero Liquid Discharge. Disbursed in 2 equal annual installments.
- IPR & Organic Certification IPR: 100% reimbursement (max ₹10 Lakh/unit).
- Organic: 100% reimbursement (max ₹5 Lakh/unit from APEDA-accredited agencies).
- Incentives for Employing Differently Abled Person Min. 5% of workforce: ₹5,000/month/employee for skill training (3 months). PF/ESI reimbursement: max ₹6,000/month (5 years). Medical insurance premium (5 years).
Interest Subsidy
- 5% interest subsidy on term loans for Plant & Machinery (max ₹50 Cr) for 5 years from commercial production.
Apparel Training Institute
- 25% subsidy (max ₹50 Lakh) for establishing an apparel training institute.
Garment & Apparel, Footwear, Toys, and Accessories Policy
Footwear
- Non-Leather Footwear
- Leather Footwear
- Ancillary units exclusively supplying their finished products to the footwear companies such as buttons and snap fasteners, inlay cards, buckles, eyelets, hooks, rivets, sequin, embroidery thread, stones, toggles, stud elastic cloth, ornaments, embellishments, zips, etc. Processing units of non-leather, such as polyurethane leather, and component manufacturing units such as upper stitching units, stock fitting facility, fly knit factory, mould factory, ornament factory, lace factory, sole factory, footbed factory, etc. supplying to footwear manufacturers shall also be considered as ancillary units.
Accessories
- Accessories used in garment, footwear, leather & non leather products and finished goods (such as
handbags, wallets, purses, travel goods excluding suitcases, gloves, upholstery etc.)
- Tanneries and leather pre-processing units shall not be considered under this Policy.
Toys
Product or material designed or clearly intended, whether or not exclusively, for use in play by children under 14 years of age or any other product as defined under Department for Promotion of Industry and Internal Trade Toys (Quality Control) Order, 2020
Fiscal Incentives
- Infrastructure Development Assistance
50% assistance (max ₹5 Cr) for infra up to factory gate (power, water, roads, etc.)
Applicable if private/undeveloped govt. land is used.
- Green Industrialization Assistance
50% subsidy (max ₹5 Cr) for waste management systems.
- Up to ₹10 Cr for ETP with Zero Liquid Discharge.
Disbursed in 2 equal annual installments.
- Assistance for IPR & Organic Certification
IPR: 100% reimbursement (max ₹10 Lakh/unit).
Organic: 100% reimbursement (max ₹5 Lakh/unit from APEDA-accredited agencies).
- Employment Incentives for Differently Abled
Min. 5% workforce: ₹5,000/month/employee for 3 months (skill training). PF/ESI: ₹6,000/month for 5 years. Medical insurance for 5 years.
- Assistance for Employment Generation For units with >250 employees: ₹5,000/month/employee (max 5 years, within 10-year window from start of production).
- Training & Skill Development For units with >250 employees: One-time ₹13,000/employee (max 4,000 MP-domicile employees, valid for 5 years).
Interest Subsidy 5% interest subsidy on term loan for Plant & Machinery. Max ₹50 Cr, for 7 years from commercial production.
- Concession in Development Charge 50% concession on development charges by MPIDC, reimbursed post-commercial production.
Apparel Training Institute : 25% subsidy (max ₹50 Lakh) for establishing an Apparel Training Institute.
Stamp Duty & Registration Fee Reimbursement : Full reimbursement for lease land in state industrial areas.
- Power Tariff Reimbursement ₹1/unit for 5 years.
