Chhattisgarh Industrial Development Policy 2024-30 PDF

Reference Guide (English) INDUSTRIAL DEVELOPMENT POLICY 2024-30 Department of Commerce and Industries Government of Chhattisgarh  Reference Guide (English) Chhat...

Reference Guide (English) INDUSTRIAL DEVELOPMENT POLICY 2024-30 Department of Commerce and Industries Government of Chhattisgarh  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 This document is an extract of the Industrial Development Policy 2024-30 and serves as a Reference Guide (English). In case of any discrepancies between this guide (extract) and the official Hindi version of the Industrial Development Policy 2024-30, the Hindi version shall take precedence. In the event of any dispute, the decision of the Department of Commerce and Industries, Government of Chhattisgarh, shall be final and binding. Page 2 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 Table of Contents Policy Overview............................................................................................................................ 4 Definitions................................................................................................................................... 7 List of Thrust Sector Industries..................................................................................................... 9 List of Ineligible Industries for Entire State................................................................................... 11 List of Core Sector Industries...................................................................................................... 12 List of Service Sector Industries.................................................................................................. 13 Categorization of Development Blocks........................................................................................ 15 Package for MSME Industries...................................................................................................... 17 Package for MSME Services Sector Enterprises........................................................................... 20 Package for Large Industries....................................................................................................... 22 Package for Large Service Sector Industries................................................................................ 24 Special Package for Large Enterprises in Pharma Sector.............................................................. 25 Special Package for Large Enterprises in Textiles Sector............................................................... 27 Special Package for Large Enterprises in Agro and Food processing Sector................................... 29 Special Package for Large Enterprises in Electronics and Electrical Sector................................... 31 Special Package for Large Enterprises in AI, Robotics and Computing Sector............................... 33 Special Package for Large Enterprises in IT Sector....................................................................... 35 Special Package for Large Enterprises in ITeS & Data Centres Sector............................................ 37 Package for Large Enterprises in Core (Steel) Sector.................................................................... 39 Package for Large Enterprises in Core (Except Steel) Sector and Solar Power Plants...................... 41 Special Package for SC/ST Entrepreneurs.................................................................................... 42 Logistics Package....................................................................................................................... 44 Startup Package......................................................................................................................... 46 Package for Closed and Sick Industries....................................................................................... 49 Page 3 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 Policy Overview 1. Vision To achieve the vision of "Amrit Kaal: Chhattisgarh Vision @ 2047," this policy outlines provisions aimed at establishing new dimensions of industrial development in the state. With this objective in mind, the policy has been designed to foster the holistic development of Chhattisgarh. 2. Policy Duration and Review The Industrial Development Policy 2024–30 will be effective from 1 November 2024 till 31 March 2030. The state government will have the authority to review the provisions of the Industrial Development Policy 2024– 30 and make amendments or revisions to the provisions of this policy as required for development of the State. 3. Introduction The Industrial Development Policy 2024–30 aims to transform Chhattisgarh into a hub of industrial growth aligned with the vision of "Amrit Kaal: Chhattisgarh Vision @ 2047." It emphasizes leveraging local resources, promoting agriculture and mineral-based industries, and fostering diversification in emerging sectors like defence and technology. The policy prioritizes ease of doing business, employment of locals, inclusive growth, development of logistics infrastructure, and active stakeholder participation to create an industry-friendly environment while ensuring holistic development across the state. 4. Objective The objectives of the Industrial Development Policy 2024–30 focuses on fostering comprehensive growth across sectors in various development blocks of Chhattisgarh, aligning with the vision of "Amrit Kaal: Chhattisgarh Vision @ 2047." The policy aims to create an investor-friendly environment, streamline administrative processes, and encourage the development of industries based on local resources and advanced technologies. It emphasizes skill development, employment generation, and the promotion of core and emerging sectors, such as IT, AI, and robotics. Additionally, it seeks to leverage the state’s geographic advantages and natural resources to establish Chhattisgarh as a hub of industrial and economic progress. 5. Provision for Industrial Investment Promotion (Key Clauses) 1. To achieve the objectives of the Industrial Development Policy 2024–30, the amendments made by the Government of India in 2020 to the "MSME Act, 2006" regarding the definitions of Micro, Small, and Medium Enterprises have been adopted. To ensure balanced industrial development, tailored "Industrial Investment Incentives" have been specified for Micro, Small, Medium, and Large Enterprises, considering their categories, requirements, and unique needs. 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 2. To achieve the objectives of the policy, "Industrial Investment Incentives" will be provided for the establishment of new enterprises, expansion/ diversification/ substitution/ modernization of existing enterprises in the State. For comprehensive industrial development in all regions of the state, the policy has categorized all development blocks into three categories: Group-1, 2, and 3. The extent of industrial investment incentives will be determined based on these groups. 3. To promote comprehensive industrial development aligned with the state's requirements, the policy categorizes industries into "General and Thrust Sectors." Specific provisions have been made to strengthen Page 4 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 and prioritize the production of existing industrial products, particularly in steel sector and other core sectors (except steel) such as cement, thermal power, and aluminium. Recognizing the current needs and consumption patterns in the state, the policy introduces special packages for key industries, including pharmaceuticals, textiles, food processing, agricultural product processing, Non-Timber Forest Products (NTFP) processing, electrical and electronics, and IT/ITES, among others. These measures aim to attract new investments in these sectors, fostering growth and development. Additionally, the policy provides extra incentives for the first five anchor investors in these sectors, further enhancing their appeal. 4. The state will provide an additional 10% subsidy in addition to the prescribed "Industrial Investment Incentives," and an increased maximum limit by 10% for enterprises established by women entrepreneurs, ex-servicemen, retired Agniveers, LWE affected by individuals/families, Divyang, Non-Resident Indians, Foreign Direct Investments (FDI), exporting industries and projects establishing with foreign technology. Additionally, a one-year relaxation in related provisions for exemptions will be provided. If any investor qualifies for benefits under more than one category, they will only be eligible to claim benefits under one category as per the provisions of this policy. 5. Considering the current status of rice mills and parboiling units in the state, their establishment, expansion, diversification, substitution, or modernization will only be eligible for the facilities announced under the policy if they are located in Group-3 development blocks and are categorized as general enterprises eligible for industrial investment incentives. 6. Under the Industrial Development Policy 2024–30, warehouses, logistics hubs, and cold storages established on industrial/commercial land in the state will be eligible for subsidies, exemptions, and benefits under the Industrial Investment Incentive scheme. 7. Under the Industrial Development Policy 2024–30, information technology and information technology- enabled service units that qualify for financial investment incentives under this policy can be established on commercial/industrial land or land related to associated services. 8. To promote the development of the film industry in the state, the establishment of new film production studios, editing studios, sound recording studios, and film processing facilities will be supported. Investments in these activities will qualify for subsidies, exemptions, and benefits under the policy, equivalent to those offered to general category industries. These units can be established on commercial/ industrial land or land diverted for that particular service as per the provisions of the Industrial Development Policy 2024–30. 9. To enhance self-employment opportunities for youth in the state, "Udyam Kranti Yojana" will be launched under this policy. Under this scheme, unemployed youth of the state will be provided with loans through financial institutions for the establishment of new enterprises/service units/businesses. Additionally, subsidies will be provided by the state. 10. Employment opportunities will be generated in the State by promoting services industries. "Industrial Investment Incentive will be provided to the service enterprises identified under the IDP 2024-30 as per their eligibility. 11. The establishment of industrial areas/parks by the private sector in the state will be encouraged. For this purpose, the following special provisions will be made: a. For the establishment of industrial areas/parks by the private sector, a minimum of 15 acres of land is required. On the investment cost (excluding land cost) for establishing such industrial areas/parks, a subsidy of 30% will be provided, subject to a maximum of ₹4 crore. Full exemption from stamp duty and 100% reimbursement of land conversion charges (diversion fees) will be granted for the purchase and registration of land required for these industrial areas/parks. However, such industrial areas/parks must comply with the rules and regulations set by the state government for their establishment and development. b. In addition to the primary land requirement of 15 acres mentioned in clause (a), if an additional land area is purchased for expansion, a 30% subsidy will be provided on the investment cost Page 5 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 (excluding land cost), subject to a maximum of ₹3 crore. Additionally, a full exemption from stamp duty and 50% reimbursement of land registration charges and 100% exemption from land diversion fees will be provided. c. Enterprises established in these industrial areas/parks will also be eligible for industrial investment incentives under this policy. All eligible industrial areas/parks established in the private sector under the above provisions will be entitled to "Industrial Investment Incentives" as defined under this policy. New enterprises established in these private industrial areas will receive an additional 10% subsidy and an increased maximum limit of 10% for eligible projects based on the category of the development block. The period for exemptions will be for one additional year. 12. To avail the industrial investment incentives under this policy, industries need to ensure that ratio of state domicile in permanent employment must be 100% in case of unskilled labours/manpower, at least 70% in case of skilled manpower and at least 40% in case of managerial/administrative manpower. 13. Special Provisions: (a) The state government, in the interest of promoting the state's development, has constituted a Cabinet sub-committee under this policy to address large investments. This committee is empowered to deliberate and decide on providing special investment facilities for industries of strategic importance, in addition to the industrial investment incentives specified in the policy. The members of this sub- committee will be as follows: Sr. Name of Department Designation 1 Honourable Chief Minister, Chhattisgarh Chairman 2 Honourable Minister, Finance Department Member 3 Honourable Minister, Law and Legislation Department Member 4 Honourable Minister, Other Departments as required Special Invitee 5 Honourable Minister, Commerce & Industries Department Member Secretary (b) Under this policy, steps will be taken to simplify and streamline the rules and procedures of various departments for granting permissions and approvals required to establish industries in the state. Coordination among all departments will ensure integrated and efficient processing of such permissions and approvals. To support this, the State Investment Promotion Board will be strengthened. Additionally, a high-level committee, chaired by the Chief Secretary, will be established to regularly review and monitor the progress of investment proposals. (c) A "No Physical Contact" system will be implemented for granting the facilities and exemptions under this policy. The online system will be made more transparent, robust, and efficient. All subsidies/ exemptions/ reimbursements will be integrated to this system wherever possible. (d) Measures will be considered, and necessary provisions will be made in the rules to minimize the time required for establishing industries in the State. Page 6 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 Definitions 1. "Industrial Unit" refers to such a unit that is established or is in the process of being established in the state of Chhattisgarh as manufacturing/processing/service enterprises. 2. “MSMEs and Large Enterprises” a. "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. b. "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. c. "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. d. "Large Enterprises/Large Service Enterprises" refers to such enterprises in which the investment in plant and machinery is more than Rs. 50 crores, or the 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. 3. “New Enterprise” refers to enterprises in which date of commencement of commercial production/service is on or after November 1, 2024 and on or before March 31, 2030 and they posses’ certificate of commencement of commercial production/service issued by competent authority with date of commencement, within said period, is mentioned on it. Further enterprise must fulfil the criteria mentioned in para 6.1 or 6.2 of appendix-1 of Industrial Development Policy 2024-30. 4. “Existing Enterprise” refers to established enterprises in which date of commencement of commercial production/service is before November 1, 2024 and possess valid certificate issued by the competent authority. 5. To avail the industrial investment incentives under expansion/diversification/substitution/modernization, existing enterprises must fulfil the respective conditions mentioned in appendix-1 of IDP 2024-30 6. "Fixed Capital Investment" refers to the investments made for the establishment of a new enterprise, expansion/modernization/ substitution of existing enterprises (where applicable), including investment in land/land development, shed-building construction, installation of new plants and machinery, electricity supply, water supply, and boundary wall construction. 7. “Date of Commencement of Commercial Production” means 45/75/100 (micro & small/ medium/ large enterprises) days after the notified date of trial production/service commencement or the date of commercial production certificate by competent authority, whichever is earlier. 8. "Scheduled Caste / Scheduled Tribe Entrepreneurs " means such persons who are notified by Government of India as Scheduled Caste /Scheduled Tribe of the State of Chhattisgarh; are native of the State of Chhattisgarh and are holding permanent certificate issued by the competent authority for this purpose. 9. “Women Entrepreneur” would mean/will be eligible for proposed incentives under following conditions: a. A woman who is a domicile of the state and has proposed/established the enterprise. b. In the case of a partnership firm, a minimum of 51% partnership must be held by women from the state. c. In the case of a company formed under the Indian Companies Act, a minimum of 51% shareholding must be held by women from the state. d. In the case of a cooperative society, a minimum of 51% of the members must be women from the state. e. In the case of an organization formed under the Societies Act, a minimum of 51% of the members must be women from Chhattisgarh. f. In all the above-mentioned categories, it will also be necessary that at least 50% (on a grade-wise basis) of managerial, skilled, and unskilled employees in the enterprise are women. Additionally, if the enterprise owner is a woman, she will not be counted in any category of managerial, skilled, or unskilled labour. Page 7 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 10. “Manufacturing Industry” means and includes industries in the category of manufacturing industry as defined under Micro, Small and Medium Enterprises Development Act, 2006. 11. “Divyang/Disabled” means such domicile of the State who comes under the purview of the Persons with Disabilities (Right of equal opportunity, Protection and Full Participation) Act, 1995 of the Government of India and holds certificate for such purpose, issued by competent authority. 12. “Ex-servicemen” means such person who has retired from the Armed forces/Paramilitary forces of Government of India and holds certificate for such purpose, issued by concerned Administrative Department / Office and is domicile of the State. 13. “LWE affected Person” refers to State domiciles who has been handicapped or is a family member (including parents, sons, daughters, husband or wife) of a person deceased due to Naxalite activities in the State and is holding certificate for this purpose issued by concerned District Collector or by an officer nominated by the Collector. 14. “Exporting Enterprises” means such industry in whose favour L.O.P (Letter of Permission) has been issued by the competent authority of Government of India. 15. “Term Loan” means term loan sanctioned or disbursed by scheduled bank permitted by RBI and public welfare financial institutions notified under Article 4(A) of Companies Act 1956, or financial institutions Khadi and Village Industry Commission, Scheduled Caste/Scheduled Tribes Finance and Development Corporation, Backward Classes and Minority Finance and Development Corporation formed under State Finance Act 1951 and loan sanctioned or disbursed by any other financial institution (excluding working capital) 16. "Skilled labour, Unskilled labour and Administrative/ Managerial position" - Definition thereof shall be considered as issued by the State Government from time to time. 17. "Non-Resident Indian" – Definition thereof shall be considered as issued by the Government of India from time to time. 18. "FDI investor"- Definition thereof shall be considered as issued by the Government of India from time to time. 19. "Industry related to Foreign Technology"- means such industry to which the Government of India has given clearance for establishment of Industrial Project in the State of Chhattisgarh. 20. "State Domicile" - means those who have been defined by the State Government from time to time, as original domicile of the State and who hold the certificate issued for this purpose by the competent authority. 21. “Permanent Employment” will refer employees in unskilled/skilled/managerial categories receiving wages/remuneration directly from the enterprise holding a production certificate. Employment provided through contractors will not be included. 22. “Net SGST” Calculation of Net SGST will be arrived based on the actual SGST deposited after adjustment of all eligible input tax credit, deposited with treasury of Government of Chhattisgarh, for the goods & services sold only in Chhattisgarh. Goods/services sold outside state in any form is/are not eligible for claiming any SGST/IGST. SGST paid towards plant & Machinery, raw materials and ancillary items will not be considered, however, these will be eligible for adjustment under Input Tax Credit as per GST Act. Net SGST Reimbursement will be applicable only on end products consumed in state of Chhattisgarh. Detailed guidelines/ procedures will be issued separately in this regard. 23. “Effective Steps” refer to the following: a. The unit has obtained lawful possession of the land. b. The unit has commenced construction work on sheds/buildings with at least 10% of the proposed capital investment as per the project report, and c. The unit has issued a firm purchase order for plant and machinery, including the advance payment, as per the project report, and d. The unit has submitted all statutory approvals, consents, clearances, and related applications required for the project to the concerned department/office, including establishment approval and building construction approval. Note: Policy definitions mentioned in the official Hindi version of Industrial Development Policy 2024-30 will prevail. In case of any disputes regarding definitions, the decision of the Department of Commerce and Industry, Government of Chhattisgarh will be final and binding. Page 8 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 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 200 equipment for infection prevention 10 Nutraceutical Products / Sports Nutraceutical Products 200 11 Equipment for vaccine manufacturing, RT-PCR Test, True-not Test, Reagents 500 for Antigen Test B Agriculture, Food, and Agri-based Product Processing Sector 1 Enterprises for processing of fruits, flowers, vegetables, and other 25 horticultural products 2 Food processing and agricultural-based industries notified by the 70 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) 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 500 batteries, hydrogen fuel cell vehicles 3 Infrastructure for charging stations for electric vehicles 50 4 Establishment of enterprises related to the scrapping of end-of-life vehicles 200 as per the policy approved by the Government of India 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 100 in information and communication technology services requiring hardware 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 150 garments and other processes) (Excluding non-woven fabric bags) 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 140 institutions/departments, telecommunications, and aviation companies. 2 Stainless steel and its products. 5000 3 Products/equipment/spares/plants/machinery/engineering products used in 125 bicycle and bicycle manufacturing. Page 9 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 4 Downstream products based on ferrous/non-ferrous metals, alloy steel, and 250 their products. 5 Downstream products based on aluminium. 250 6 Plants, machinery, and equipment for power generation from new and 1000 renewable energy sources. 7 Plants, machinery, and equipment used in power generation, transmission, 150 and distribution. 8 Transmission line towers, mobile towers, and their spare parts/equipment. 250 9 Electric agricultural machinery, tractor-based agricultural implements, and 70 agricultural assemblies. 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 50 material). 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 125 Plastic Items 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 25 mineral rocks, as well as tile manufacturing 8 Rural-based enterprises such as flour mills, oil mills, solar manufacturing, 10 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 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 1000 companies using foreign technology in the private sector 2 Other enterprises as notified by the State Government from time to time - - Note: If an enterprise manufactures products under the "Thrust Sector" category along with other category products, it will be eligible for industrial investment promotion under the category of the product with the lower benefit (among the two categories). Page 10 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 List of Ineligible Industries for Entire State 1. Alcohol distillation and alcohol-based beverage manufacturing (excluding NTFP based alcohol production) 2. Sawmills 3. Polythene bags, disposable plastic products prohibited by the Central/State Government 4. Pan masala, gutka, supari, and tobacco-based enterprises 5. Slaughterhouses 6. Packaged drinking water 7. Coke and coal briquettes, coal screening, and coal washeries 8. Manufacture of lime, lime powder, lime chops, dolomite powder 9. All types of mineral powder, slag grinding 10. Asbestos and asbestos based industries 11. Leather tannery 12. Sponge iron, integrated steel plants, and thermal power plants (only in following developed blocks). Sr. District Development Block 1 Bilaspur Bilha 2 Raipur Dharsiva 13. Stone crushers/manufacturing of ballast (only in industrially developed areas under Category 1 and 2). 14. Rice mill and Parboiling (only in industrially developed areas under Category 1 and 2). 15. Repacking of all types of products. 16. Enterprises as notified by the State Government from time to time. Note: Enterprises falling under this exclusion list are not eligible for industrial investment promotion packages as per this policy. If an enterprise manufactures both excluded and other eligible products, its eligibility will be determined by excluding the investment made for ineligible industries. Page 11 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 List of Core Sector Industries From the perspective of "Industrial Investment Promotion" under the Industrial Development Policy 2024–30, the following medium and large enterprises are categorized as core sector enterprises: Sr. Industry Eligible Development Blocks Development blocks under Group 1 (excluding Dharsiva block in Raipur 1 Steel Plant District and Bilha block in Bilaspur District), Group 2 and 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 Note: Under Industrial Development Policy 2024–30, in core sector, new enterprises and existing enterprises undergoing expansion/ diversification/ substitution/ modernization established in various development blocks will qualify for industrial investment incentives as per Large Core sector industries unless specifically mentioned otherwise. Page 12 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 List of Service Sector Industries Under the Industrial Development Policy 2024–30, service category enterprises listed in the table below will qualify for industrial investment incentives, provided they meet the minimum Fixed Capital Investment requirements. To facilitate the provision of these incentives, a service activity certificate will be issued by the respective District Trade and Industry Centre, in accordance with the provisions of this policy. Sr. Service Name Minimum Fixed Capital Investment (in Rs. 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 10 Development Blocks) 3 General Engineering and Fabrication Services (in Group 3 Development 5 Blocks) 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 5 state located in Bastar and Surguja Division) (excluding land cost) Note: Service enterprises of this category will not be eligible for Fixed Capital Subsidy. Interest subsidy will be limited to reimbursement limit of paid Net SGST of that duration 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 Page 13 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 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 Note: 1. The inclusion, deletion, or modification of new services in the above list will be under the authority of the State Government's relevant department. The department may revise the list as required from time to time or within a maximum interval of six months. 2. The State Government may, from time to time, approve or revise other services/activities/sectors as necessary. Page 14 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 Categorization of Development Blocks Development Block - Development Block - Development Block - Sr. District Name Group 1 (10) Group 2 (61) Group 3 (75) 1 Raipur Dharsiva Tilda, Arang, Abhanpur — Gariyaband, Chhura, Deobhog, 2 Gariyaband — Fingeshwar Mainpur Balodabazar- Balodabazar, 3 Palari, Kasdol — Bhatapara Bhatapara, Simga Mahasamund, 4 Mahasamund — Bagbahara, Basna Saraipali, Pithora 5 Dhamtari — Dhamtari, Kurud Magarlod, Nagari 6 Durg Durg, Dhamdha, Patan — — Balod, Gundardehi, 7 Balod — Dondi-Lohara Gurur, Dondi Bemetara, Saja, Berla, 8 Bemetara — — Nawagarh Rajnandgaon, 9 Rajnandgaon — Dongargarh, Churiya Dongargaon Khairagarh- Khairagarh, 10 — — Chhuikhadan-Gandai Chhuikhadan Mohla-Manpur- Ambagarh Chowki, 11 — — Ambagarh Chowki Manpur, Mohla Kawardha, Bodla, 12 Kabirdham — Pandariya Sahaspur, Lohara Bilha, Takhatpur, 13 Bilaspur — Masturi, Kota Mungeli, Patharia, 14 Mungeli — — Lormi Gaurella-Pendra- 15 — Pendra Road, Pendra Marwahi Marwahi Kharsia, Tamnar, Gharghoda, Pusaur, 16 Raigarh Raigarh — Dharamjaygarh, Lailunga 17 Sarangarh-Bilaigarh — Sarangarh, Baramkela Bilaigarh Bamhanidih, 18 Janjgir-Champa Akaltara Nawagarh, Baloda, — Pamgarh Sakti, Jaijaipur, 19 Sakti — — Malkharoda, Dabhra Pali, Kartala, Podhi- 20 Korba Korba Katghora Uprora Lundra, Lakhanpur, 21 Surguja — Ambikapur Sitapur, Batoli, Udaipur, Mainpat Page 15 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 Pratappur, Premnagar, 22 Surajpur — Surajpur Bhaiyathan, Odagi, Ramanujnagar Balrampur, Kusmi, Rajpur, 23 Balrampur — — Ramchandrapur, Shankargarh, Wadrafnagar Jashpur, Pathalgaon, Kunkuri, Bagicha, 24 Jashpur — — Duldula, Manora, Kansabel, Farsabahar 25 Koriya — — Baikunthpur, Sonhat Manendragarh- Manendragarh, 26 — — Chirmiri-Bharatpur Bharatpur, Khadgawan Bakawand, Bastanar, 27 Bastar — Jagdalpur Darbha, Lohandiguda, Bastar, Tokapal Dantewada, Geedam, 28 Dantewada — — Katekalyan, Kuakonda Konta, Chhindgarh, 29 Sukma — — Sukma Antagarh, Bhanupratappur, 30 Kanker — Kanker, Charama Durgukondal, Narharpur, Koyalibeda Keshkal, Baderajpur, 31 Kondagaon — Kondagaon Makdi, Farasgaon Bijapur, Bhairamgarh, 32 Bijapur — — Bhopalpattnam, Usur 33 Narayanpur — — Narayanpur, Orchha Page 16 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 Package for MSME Industries Under the Industrial Development Policy 2024–30, Micro, Small, and Medium Enterprises (MSMEs) in thrust and general sector, including new and expansion/ diversification/ substitution/ modernization of existing industries in various development blocks, will be eligible for industrial investment promotion up to 100% of FCI. 1. 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 Thrust Sector Industries Reimbursement of Net SGST up to 75% of Reimbursement of Net SGST up to 100% of FCI FCI 1 Group - 1 5 years 6 years 2 Group – 2 7 years 8 years 3 Group - 3 9 years 10 years 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. General Sector Industries Thrust Sector Industries Industry Category Percentage of FCI Maximum Limit Percentage of FCI Maximum Limit Category Subsidy (%) (Rs. Lakh) Subsidy (%) (Rs. Lakh) Group – 1 30 30 35 35 Micro Group – 2 35 35 40 40 Industries Group – 3 40 40 45 45 Group – 1 30 250 35 350 Small Group – 2 35 350 40 450 Industries Group – 3 40 450 45 550 Group – 1 30 400 35 700 Medium Group – 2 35 450 40 750 Industries Group – 3 40 500 45 800 Note: Under point number (1), the option for selecting either Net SGST Reimbursement or Fixed Capital Investment Subsidy can be availed. The first instalment of FCI subsidy shall be disbursed after the sanction of the submitted application after start of commercial production. 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: General Sector Industries Thrust Sector Industries Industry Category Period Percentage of Yearly Maximum Period Percentage of Yearly Maximum Category (years) incentive (%) limit (Rs. Lakh) (years) incentive (%) limit (Rs. Lakh) Group – 1 5 40 15 6 45 20 Micro Group – 2 6 45 20 7 50 25 Industries Group – 3 7 50 25 8 55 30 Group – 1 5 40 25 6 45 30 Small Group – 2 6 45 30 7 50 35 Industries Group – 3 7 50 35 8 55 40 Group – 1 5 40 35 6 45 40 Medium Group – 2 6 45 40 7 50 45 Industries Group – 3 7 50 45 8 55 50 Page 17 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 3. 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 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 from the date of sanction of loan by bank/financial institutions, up to 3 years 5. Mandi Tax Exemption New MSME enterprises in agricultural & food processing and biofuel/ ethanol sector (except ineligible industries) can avail 100% exemption from mandi tax imposed on agricultural products for 5 years from the date of first purchase of raw materials from the State mandis / direct producing farmers / units with maximum limit of Rs. 5.00 Crore per year. The total exemption limit will not exceed 75% of the Fixed capital investment made by the unit. 6. Exemption on Land Diversion Fee 50% exemption on land diversion fee (for industrial purpose), for micro and small enterprises up to a maximum limit of 15 acres land. 7. Service Charges for Allotment of Land Outside Industrial Area (Land Bank) For Small and Medium Enterprises, on acquisition of private land and transfer of Government land for industrial purpose (Land Bank) the service charges to be paid to Department of Commerce & Industries/Chhattisgarh State Industrial Development Corporation for allotment of acquired private land / Government land is as given below: Full exemption on the 10% land allotment service charges payable to the Department of Commerce & Industries/CSIDC. NOTE: The 5% land acquisition fee payable to the District Administration shall not be included in the calculation of land premium. 8. Project Report Subsidy For New enterprises, reimbursement of cost incurred on project report: 1% of FCI up to Rs. 10 Lakh. 9. Quality Certification Subsidy Reimbursement of 50% of the amount spent up to Rs. 10 lakhs, for obtaining ISO 9000, ISO14000, ISO18000, ISO22000 category, BIS certification, ZED certification, Bureau of Energy Efficiency (BEE) certification, LEBP certification in the field of new and renewable energy, AGMARK, Euro Standard or other similar national / international certification 10. Technical Patent Subsidy Reimbursement of 50% of the amount spent in obtaining patent up to Rs. 20 Lakh based on original work/ research on successfully registered & sanctioned patent. 11. Technology Purchase Subsidy Reimbursement of 50% of the amount spent on purchase of technology from the NRDC or other Government research Centre, up to Rs. 10 Lakh Page 18 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 12. Margin Money Subsidy Scheduled Caste/Tribe, Women Entrepreneurs, Ex-Servicemen, Retired Agniveers, Naxal affected person, third gender entrepreneurs and entrepreneurs of Disabled category of the State will get 25% Margin Money Subsidy on capital investment of Rs. 10 Crores for establishment of new micro and small industry, maximum limit will be Rs. 100 Lakh. 13. Divyang, Retired Agniveer & Surrendered Naxalite Employment Subsidy Reimbursement of 40% of net salary for 5 years up to Rs. 5 lakhs per year for providing permanent employment. 14. Environment Management Project Subsidy Adoption of technologies resulting in receipts and reduction of Carbon Credits, will be given subsidy of 50% of cost of machinery, up to Rs. 25 Lakh. 15. Water and Energy Audit Expense Reimbursement Reimbursement of 50% of the expenses up to Rs. 5 lakhs, incurred on water or energy audits. 16. Transport Subsidy (Applicable only for Export Units) For transportation of goods (excluding mining related products) from place of manufacture to port from where product will be exported, 50% of actual transportation charges (excluding government duty and taxes) will be reimbursed. The maximum limit would be Rs. 50 lakhs per year maximum for the period of 5 years. 17. Land Premium Subsidy for Allotment of Land in Industrial Area/Park Land premium subsidy on the land allotment from the Industrial area/Park Directorate of Industries & CSIDC. Sr. Category General Sector Industries Thrust Sector Industries 1 Group 1 - 30% 2 Group 2 20% 40% 3 Group 3 30% 50% 18. Reimbursement of Expenses for Listing on SME Stock Exchange: 50% reimbursement of the expenses incurred for listing on the SME Stock Exchange up to Rs. 10 lakhs. 19. Training Expense Reimbursement For new industries, skilled and semi-skilled employees of Chhattisgarh domicile earning a monthly wage less than Rs. 50,000, one-time reimbursement of training expenses in form of reimbursement of one month wage paid by the employer or Rs. 15,000 per person, whichever is less. This is applicable from the date of commercial production/operational activity for a period of five years or up to 100% of the fixed capital investment. For this, first claim will be payable one year after the employee’s appointment. 20. Exemption/concession in Land Premium on land allotment in industrial areas for Entrepreneurs of Scheduled Caste/Tribe Category 100% exemption of land premium shall be given on land allotment in the industrial areas of Directorate of Industries / CSIDC and lease rent will be Rs.1 per acre per year. Maintenance charges, street light charges, water charges and other taxes and cess will be payable at the prescribed rate. The area of the plot/land for the entrepreneurs of SC/ST category will be determined according to the eligibility mentioned in the “Chhattisgarh Audyogik Bhumi Bhawan Prabandhan Niyam – 2015”. Page 19 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 Package for MSME Services Sector Enterprises Under the Industrial Development Policy 2024–30, new MSME in services sector in various development blocks of the state, will be eligible for industrial investment promotion up to 150% of the Fixed Capital Investment. 1. Net SGST Reimbursement or Fixed Capital Investment Reimbursement of Net State Goods and Services Tax (Net SGST) for 10 years from the date of commencement of commercial production with maximum limit up to 150% of Fixed Capital Investment. OR Fixed capital investment grant will be 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. Industry Category Category Percentage of FCI Subsidy (%) Maximum Limit (Rs. Lakh) Group – 1 35 35 Micro Industries Group – 2 40 40 Group – 3 45 45 Group – 1 35 350 Small Industries Group – 2 40 450 Group – 3 45 550 Group – 1 35 700 Medium Industries Group – 2 40 750 Group – 3 45 800 Note: Under point number (1), the option for selecting either Net SGST Reimbursement or Fixed Capital Investment Subsidy can be availed. The first instalment of FCI subsidy shall be disbursed after the sanction of the submitted application after start of commercial production. 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: Industry Eligible Incentive Period Percentage of Yearly Maximum limit of subsidy Category Category (years) incentive (%) (Rs. Lakh) Group – 1 6 45 20 Micro Industries Group – 2 7 50 25 Group – 3 8 55 30 Group – 1 6 45 30 Small Industries Group – 2 7 50 35 Group – 3 8 55 40 Group – 1 6 45 40 Medium Group – 2 7 50 45 Industries Group – 3 8 55 50 3. Electricity Duty Exemption For new industries, 100% electricity duty exemption, from the date of commercial production as per below details: Group – 1: up to 6 years Group – 2: up to 8 years Group – 3: up to 10 years 4. Stamp Duty Exemption 100% exemption from stamp duty on deeds executed for purchase/lease of land/buildings and on deeds related with loan & advances by bank/financial institutions. Page 20 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 5. Project Report Subsidy Reimbursement of cost incurred on project report up to 1% of Fixed Capital Investment, maximum Rs. 10 Lakh. 6. Quality Certification Subsidy Reimbursement of 50% of the amount spent up to Rs. 10 lakhs, for obtaining ISO 9000, ISO14000, ISO18000, ISO22000 category, BIS certification, ZED certification, Bureau of Energy Efficiency (BEE) certification, LEBP certification in the field of new and renewable energy, AGMARK, Euro Standard or other similar national / international certification. 7. Technical Patent Subsidy Reimbursement of 50% of the amount spent in obtaining patent up to Rs.20 Lakh as encouragement based on original work/ Research on successfully registered & sanctioned patent. 8. Technology Purchase Subsidy Reimbursement of 50% of the amount spent on purchase of technology from the NRDC or other Govt. research Centre, up to Rs. 10 Lakh 9. Margin Money Subsidy Scheduled Caste/Tribe, Women Entrepreneurs, Ex-Servicemen, Naxal affected person, third gender entrepreneurs and entrepreneurs of Disabled category of the State will get 25% Margin Money Subsidy on capital investment of Rs. 10 Crores for establishment of new micro and small enterprise, maximum limit will be Rs. 100 Lakh. 10. Divyang, Retired Agniveer & Surrendered Naxalite Employment Subsidy Reimbursement of 40% of net salary for 5 years up to Rs. 5 lakhs per year for providing permanent employment. 11. Training Expense Reimbursement For new industries, skilled and semi-skilled employees of Chhattisgarh domicile earning a monthly wage less than Rs. 50,000, one-time reimbursement of training expenses in form of reimbursement of one month wage paid by the employer or Rs. 15,000 per person, whichever is less. This is applicable from the date of commercial production/operational activity for a period of five years or up to 100% of the fixed capital investment. For this, first claim will be payable one year after the employee’s appointment. 12. Environment Management Project Subsidy Adoption of technologies resulting in receipts and reduction of Carbon Credits, will be given subsidy of 50% of cost of machinery, up to Rs. 25 Lakh. Consultants will be empanelled for availing the subsidy in respect of Carbon Credit awarded by the World Level Institutions. 13. Water and Energy Audit Expense Reimbursement Reimbursement of 50% of the expenses up to Rs. 5 lakhs, incurred on water or energy audits. Page 21 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 Package for Large Industries Under the Industrial Development Policy 2024–30, Large enterprises in thrust and general sector, including new and expansion/ diversification/ substitution/ modernization of existing industries in various development blocks, will be eligible for industrial investment promotion up to 100% of FCI. 1. 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 Thrust Sector Industries 1 Group - 1 Reimbursement of Net SGST for 6 years Reimbursement of Net SGST for 8 years up up to 60% of FCI to 100% of FCI 2 Group – 2 Reimbursement of Net SGST for 7 years Reimbursement of Net SGST for 10 years up up to 80% of FCI to 100% of FCI 3 Group - 3 Reimbursement of Net SGST for 8 years Reimbursement of Net SGST for 12 years up up to 100% of FCI to 100% of FCI OR Fixed Capital Investment Subsidy: General Sector Industries Thrust Sector Industries Maximum Maximum Category Percentage Percentage Limit (Rs. Disbursement Limit (Rs. Disbursement of Subsidy of Subsidy Crores) Crores) 10 equal annual 8 equal annual Group – 1 15 50 30 100 instalments instalments 10 equal annual 8 equal annual Group – 2 15 60 30 125 instalments instalments 10 equal annual 8 equal annual Group – 3 15 75 30 150 instalments instalments Note: Under point number (1), the option for selecting either Net SGST Reimbursement or Fixed Capital Investment Subsidy can be availed. The first instalment of FCI subsidy shall be disbursed after the sanction of the submitted application after start of commercial production. 2. Electricity Duty Exemption 100% electricity duty exemption from the date of commencement of commercial production only for new large enterprises as per following details: Sr. Category General Sector Industries Thrust Sector Industries 1 Group - 1 6 years 8 years 2 Group – 2 7 years 10 years 3 Group - 3 8 years 12 years 3. Stamp Duty Exemption 100% exemption from stamp duty on deeds executed for purchase/lease of land/buildings. 4. Reimbursement of Land Registration Fee 50% reimbursement of the registration fees paid for land. 5. Exemption on Land Diversion Fee 50% exemption on land diversion fee up to 50 acres of land used for industrial purposes. 6. Divyang, Retired Agniveer & Surrendered Naxalite Employment Subsidy Reimbursement of 40% of net salary for 5 years up to Rs. 5 lakhs per year for providing permanent employment. Page 22 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 7. EPF Reimbursement Reimbursement of 75% of EPF contribution for skilled and semi-skilled employees of Chhattisgarh domicile will be provided for up to five years from the date of commercial production, maximum limit of Rs. 1 crore per year. 8. Mandi Tax Exemption New Large enterprises in agricultural & food processing and biofuel/ ethanol sector (except ineligible industries) can avail 100% exemption from mandi tax imposed on agricultural products for 5 years from the date of first purchase of raw materials from the State mandis/ direct producing farmers/ units with maximum limit of Rs. 5 Crore per year. The total exemption limit will not exceed 75% of the Fixed capital investment made by the unit. 9. Training Expense Reimbursement For new industries, skilled and semi-skilled employees of Chhattisgarh domicile earning a monthly wage less than Rs. 50,000, one-time reimbursement of training expenses in form of reimbursement of one month wage paid by the employer or Rs. 15,000 per person, whichever is less. This is applicable from the date of commercial production/operational activity for a period of five years or up to 100% of the fixed capital investment. For this, first claim will be payable one year after the employee’s appointment. 10. Project Report Subsidy Reimbursement of cost incurred on project report by new industries: 1% of fixed capital investment up to maximum Rs. 10 Lakh. 11. Quality Certification Subsidy Reimbursement of 50% of the amount spent up to Rs. 10 lakhs, for obtaining ISO 9000, ISO14000, ISO18000, ISO22000 category, BIS certification, ZED certification, Bureau of Energy Efficiency (BEE) certification, LEBP certification in the field of new and renewable energy, AGMARK, Euro Standard or other similar national / international certification 12. Technical Patent Subsidy Reimbursement of 50% of the amount spent in obtaining patent up to Rs.20 Lakh as encouragement based on original work/ Research on successfully registered & sanctioned patent. 13. Technology Purchase Subsidy Reimbursement of 50% of the amount spent on purchase of technology from the NRDC or other Government research Centre, up to Rs. 10 Lakh 14. Water and Energy Audit Expense Reimbursement reimbursement of 50% of the expenses up to Rs. 5 lakhs, incurred on water or energy audits. 15. Transport Subsidy (Applicable only for Export Units) For transportation of goods (excluding mining related products) from place of manufacture to port of export, 50% of actual transportation charges (excluding government duty and taxes) will be reimbursed. The maximum limit would be Rs. 50 lakhs per year maximum for the period of 5 years. 16. Special Package for Investment of more than Rs. 1,000 Crore Units investing Rs. 1,000 crore or more in Fixed Capital Investment or those providing employment to 1,000 or more locals, may be considered for customized incentive package based on review by the Cabinet Sub- Committee. Page 23 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 Package for Large Service Sector Industries Under the Industrial Development Policy 2024–30, new large industries in services sector in various development blocks of the state, will be eligible for industrial investment promotion up to 150% of the FCI. 1. Net SGST Reimbursement or Fixed Capital Investment Reimbursement of Net State Goods and Services Tax (Net SGST) for 10 years from the date of commencement of commercial production with maximum limit up to 150% of Fixed Capital Investment. OR Fixed Capital Investment Subsidy: Investment in Plant and Machinery Percentage of FCI Maximum Limit (Rs. Disbursement (Rs. Crore) Subsidy (%) Crore) More than Rs. 50 crores but less than 10 equal annual 30 50 Rs. 200 crores instalments More than Rs. 200 crores but less than 10 equal annual 30 140 Rs. 500 crores instalments Note: Under point number (1), the option for selecting either Net SGST Reimbursement or Fixed Capital Investment Subsidy can be availed. The first instalment of FCI subsidy shall be disbursed after the sanction of the submitted application after start of commercial production. 2. Electricity Duty Exemption 100% electricity duty exemption from the date of commencement of commercial production only for new Large Service Sector enterprises as per following details: Sr. Investment in Plant and Machinery (Rs. Crore) Period 1 More than Rs. 50 crores but less than Rs. 200 crores 6 years 2 More than Rs. 200 crores but less than Rs. 500 crores 7 years 3. Stamp Duty Exemption 100% exemption from stamp duty on deeds executed for purchase/lease of land/buildings. 4. Reimbursement of Land Registration Fee 50% reimbursement of the registration fees paid for land. 5. Exemption on Land Diversion Fee 50% exemption on land diversion fee up to 50 acres of land used for industrial purposes. 6. Divyang, Retired Agniveer & Surrendered Naxalite Employment Subsidy Reimbursement of 40% of net salary for 5 years up to Rs. 5 lakhs per year for providing permanent employment. 7. EPF Reimbursement Reimbursement of 75% of EPF contribution for skilled and semi-skilled employees of Chhattisgarh domicile for up to five years from the date of commercial production, maximum limit of Rs. 1 crore per year. 8. Training Expense Reimbursement For new industries, skilled and semi-skilled employees of Chhattisgarh domicile earning a monthly wage less than Rs. 50,000, one-time reimbursement of training expenses in form of reimbursement of one month wage paid by the employer or Rs. 15,000 per person, whichever is less. This is applicable from the date of commercial production/operational activity for a period of five years or up to 100% of the fixed capital investment. For this, first claim will be payable one year after the employee’s appointment. 9. Special Package for Investment of more than Rs. 1,000 Crore Units investing Rs. 500 crore or more in Fixed Capital Investment or those providing employment to 1,000 or more locals, may be considered for customized incentive package based on review by the Cabinet Sub- Committee. Page 24 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 Special Package for Large Enterprises in Pharma Sector Under the Industrial Development Policy 2024–30, pharmaceutical sector industries established in the state including new and existing units undergoing expansion/ diversification/ substitution/ modernization, will be eligible for industrial investment promotion up to 100% of the Fixed Capital Investment. 1. Net SGST Reimbursement or Fixed Capital Investment Reimbursement of Net State Goods and Services Tax (Net SGST) for 12 years from the date of commencement of commercial production with maximum limit up to 100% of Fixed Capital Investment. OR Fixed capital investment grant will be disbursed as per the following details: Investment in Plant and Machinery Percentage of FCI Maximum Limit (Rs. Disbursement (Rs. Crore) Subsidy (%) Crore) More than Rs. 50 crores but less than 6 equal annual 35 60 Rs. 200 crores instalments More than Rs. 200 crores but less than 6 equal annual 35 150 Rs. 500 crores instalments 6 equal annual More than Rs. 500 crores 35 300 instalments Note: Under point number (1), the option for selecting either Net SGST Reimbursement or Fixed Capital Investment Subsidy can be availed. The first instalment of FCI subsidy shall be disbursed after the sanction of the submitted application after start of commercial production. 2. Electricity Duty Exemption For new industries, 100% electricity duty exemption for 12 years from the date of commencement of commercial production. 3. Stamp Duty Exemption 100% exemption from stamp duty on deeds executed for purchase/lease of land/buildings. 4. Reimbursement of Land Registration Fee 50% reimbursement of the registration fees paid for land. 5. Exemption on Land Diversion Fee 50% exemption on land diversion fee up to 50 acres of land used for industrial purposes. 6. Reimbursement of Fees for New Electricity Connections For eligible new industries, 50% reimbursement of the fees paid for new electricity connections (excluding security deposits). 7. Effluent Treatment Plant (ETP) Subsidy 50% reimbursement of the expenses incurred on the installation of Effluent Treatment Plant (ETP) up to a maximum limit of Rs. 1 crore based on the certificate issued by the Chhattisgarh Environment Conservation Board (CECB). 8. Zero Waste Incentive Interest subsidy of 50% up to a maximum of Rs. 10 lakhs for a period of 5 years for installation of water recycling/harvesting and zero-discharge technology and for the development of environmental conservation infrastructure. It is mandatory to submit a certificate issued by the CECB. 9. EPF Reimbursement Reimbursement of 75% of the EPF contribution for skilled and semi-skilled employees of Chhattisgarh domicile will be provided for up to five years from the date of commercial production, maximum limit of Rs. 1 crore per year. Page 25 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 10. Training Expense Reimbursement For new industries, skilled and semi-skilled employees of Chhattisgarh domicile earning a monthly wage less than Rs. 50,000, one-time reimbursement of training expenses in form of reimbursement of one month wage paid by the employer or Rs. 15,000 per person, whichever is less. This is applicable from the date of commercial production/operational activity for a period of five years or up to 100% of the fixed capital investment. For this, first claim will be payable one year after the employee’s appointment. 11. Special Subsidy for Anchor Units The first five anchor industries with an investment of more than Rs. 200 crores will be eligible for an additional 5% subsidy on Fixed Capital Investment. The maximum limit will be up to 110% of the total FCI. 12. Project Report Subsidy Reimbursement of cost incurred on project report up to 1% of Fixed Capital Investment, maximum Rs. 10 Lakh. 13. Quality Certification Subsidy Reimbursement of 50% of the amount spent up to Rs. 10 lakhs, for obtaining ISO 9000, ISO14000, ISO18000, ISO22000 category, BIS certification, ZED certification, Bureau of Energy Efficiency (BEE) certification, LEBP certification in the field of new and renewable energy, AGMARK, Euro Standard or other similar national / international certification. 14. Technical Patent Subsidy Reimbursement of 50% of the amount spent in obtaining patent up to Rs.20 Lakh as encouragement based on original work/ Research on successfully registered & sanctioned patent. 15. Technology Purchase Subsidy Reimbursement of 50% of the amount spent on purchase of technology from the NRDC or other Govt. research Centre, up to Rs. 10 Lakh 16. Water and Energy Audit Expense Reimbursement Reimbursement of 50% of the expenses up to Rs. 5 lakhs, incurred on water or energy audits. 17. Transport Subsidy (Applicable only for Export Units) For transportation of goods (excluding mining related products) from place of manufacture to port of export, 50% of actual transportation charges (excluding government duty and taxes) will be reimbursed. The maximum limit would be Rs. 50 lakhs per year maximum for the period of 5 years. 18. Research and Development Subsidy Subsidy of 20% on procurement of plant and machinery for R&D centre up to Rs. 3 Crore. 100% stamp duty exemption on deeds executed for purchase/lease of land/buildings. 19. Reimbursement of Clinical Trials Reimbursement of up to 50% of the expenses incurred on clinical trials, up to Rs. 1 crore per trial and a maximum of 5 clinical trials per unit. 20. Export Certification Subsidy Reimbursement of up to 50% of the fees incurred for export certifications such as USFDA, WHO-GMP, pre- qualification, EU-GMP, TGA, or international certifications/approvals obtained with a limit of Rs. 15 lakh per product, up to 10 products. The unit must have an annual turnover of at least Rs. 50 crores for each product and must submit a relevant commercial export certificate. For patent registration related matters for products in the AYUSH and phytomedicine sector, 100% reimbursement of the fees incurred on obtaining the patent certificate will be provided. 21. Special Package for Investment of more than Rs. 1,000 Crore Units investing Rs. 1,000 crore or more in Fixed Capital Investment or those providing employment to 1,000 or more locals, may be considered for customized incentive package based on review by the Cabinet Sub- Committee. Page 26 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 Special Package for Large Enterprises in Textiles Sector Under the Industrial Development Policy 2024–30, textiles sector industries established in the state (including ginning, spinning, weaving, dyeing and processing of textiles, apparel, MMF yarn, fabric from recycled products, apparel production, technical textiles, and support activities) including new and existing units undergoing expansion/ diversification/ substitution/ modernization, will be eligible for industrial investment promotion up to 100% of the Fixed Capital Investment. 1. Net SGST Reimbursement or Fixed Capital Investment Reimbursement of Net State Goods and Services Tax (Net SGST) for 12 years from the date of commencement of commercial production with maximum limit up to 100% of Fixed Capital Investment. OR Fixed capital investment grant will be disbursed as per the following details: Investment in Plant and Machinery Percentage of FCI Maximum Limit (Rs. Disbursement (Rs. Crore) Subsidy (%) Crore) More than Rs. 50 crores but less than 6 equal annual 35 60 Rs. 200 crores instalments More than Rs. 200 crores but less than 6 equal annual 35 150 Rs. 500 crores instalments 6 equal annual More than Rs. 500 crores 35 300 instalments Note: Under point number (1), the option for selecting either Net SGST Reimbursement or Fixed Capital Investment Subsidy can be availed. The first instalment of FCI subsidy shall be disbursed after the sanction of the submitted application after start of commercial production. 2. Electricity Duty Exemption For new industries, 100% electricity duty exemption for 12 years from the date of commencement of commercial production. 3. Stamp Duty Exemption 100% exemption from stamp duty on deeds executed for purchase/lease of land/buildings. 4. Reimbursement of Land Registration Fee 50% reimbursement of the registration fees paid for land. 5. Exemption on Land Diversion Fee 50% exemption on land diversion fee up to 50 acres of land used for industrial purposes. 6. Reimbursement of Fees for New Electricity Connections For eligible new industries, 50% reimbursement of the fees paid for new electricity connections (excluding security deposits). 7. Effluent Treatment Plant (ETP) Subsidy 50% reimbursement of the expenses incurred on the installation of Effluent Treatment Plant (ETP) up to a maximum limit of Rs. 1 crore based on the certificate issued by the Chhattisgarh Environment Conservation Board (CECB). 8. Zero Waste Incentive Interest subsidy of 50% up to a maximum of Rs. 10 lakhs for a period of 5 years for installation of water recycling/harvesting and zero-discharge technology and for the development of environmental conservation infrastructure. It is mandatory to submit a certificate issued by the CECB. Page 27 of 52  Reference Guide (English) Chhattisgarh Industrial Development Policy 2024-30 9. EPF Reimbursement Reimbursement of 75% of the EPF contribution for skilled and semi-skilled employees of Chhattisgarh domicile will be provided for up to five years from the date of commercial production, maximum limit of Rs. 1 crore per year. 10. Training Expense Reimbursement For new industries, skilled and semi-skilled employees of Chhattisgarh domicile earning a monthly wage less than Rs. 50,000, one-time reimbursement of training expenses in form of reimbursement of one month wage paid by the employer or Rs. 15,000 per person, whichever is less. This is applicable from the date of commercial production/operational activity for a period of five years or up to 100% of the fixed capital investment. For this, first claim will be payable one year after the employee’s appointment. 11. Special Subsidy for Anchor Units The first five anchor industries with an investment of more than Rs. 200 crores will be eligible for an additional 5% subsidy on Fixed Capital Investment. The maximum limit will be up to 110% of the total FCI. 12. Project Report Subsidy Reimbursement of cost incurred on project report up to 1% of Fixed Capital Investment, maximum Rs. 10 Lakh. 13. Quality Certification Subsidy Reimbursement of 50% of the amount spent up to Rs. 10 lakhs, for obtaining ISO 9000, ISO14000, ISO18000, ISO22000 category, BIS certification, ZED certification, Bureau of Energy Efficiency (BEE) certification, LEBP certification in the field of new and renewable energy, AGMARK, Euro Standard or other similar national / international certification. 14. Technical Patent Subsidy Reimbursement of 50% of the amount spent in obtaining patent up to Rs.20 Lakh as encouragement based on original work/ Research on successfully registered & sanctioned patent. 15. Technology Purchase Subsidy Reimbursement of