Page 4 of 79

Introduction .................................................................................................................................................... 7

Area of Operation ......................................................................................................................................... 7

Commencement and Duration of the Policy ............................................................................................. 7

Definitions ...................................................................................................................................................... 7

4.1. Approved Project................................................................................................................................................ 7

4.2. Approved Project Cost........................................................................................................................................ 8

4.3. BC Enterprise ...................................................................................................................................................... 8

4.4. Break-In-Production ........................................................................................................................................... 8

4.5. CCITEI.................................................................................................................................................................. 8

4.6. Common Facility Centre (CFC) ............................................................................................................................ 9

4.7. Continuous Production....................................................................................................................................... 9

4.8. Date of Commencement of Commercial Production (DCP) ............................................................................... 9

4.9. Date of handing over of land/ shed .................................................................................................................... 9

4.10. Detailed Project Report (DPR)/ Business Proposal ........................................................................................... 9

4.11. Electronics Components Manufacturing .......................................................................................................... 9

4.12. Electronics Industry .......................................................................................................................................... 9

4.13. Electronics Manufacturing ............................................................................................................................. 10

4.14. Electronics Manufacturing Cluster (EMC) ...................................................................................................... 10

4.15. Expansion/ Diversification of Existing Unit ..................................................................................................... 10

4.16. Financial Year ................................................................................................................................................. 10

4.17. First Half Year ................................................................................................................................................. 10

4.18. Fixed Capital Investment (FCI) ........................................................................................................................ 10

4.19. Industrial Area Local Authority (IALA) ............................................................................................................ 10

4.20. Investment Capacity ....................................................................................................................................... 10

4.21. Local employment .......................................................................................................................................... 10

4.22. Mega Project .................................................................................................................................................. 11

4.23. Micro, Small and Medium Enterprises ........................................................................................................... 11

4.24. Month ............................................................................................................................................................. 11

4.25. Nodal Agency ................................................................................................................................................. 11

4.26. Original Fixed Capital Investment .................................................................................................................. 11

4.27. Revised Project Cost ....................................................................................................................................... 11

4.28. SC / ST Enterprise ........................................................................................................................................... 11

4.29. Second Half Year ............................................................................................................................................ 12

CONTENTS

Page 5 of 79

4.30. Women Enterprise ......................................................................................................................................... 12

4.31. Zone A ............................................................................................................................................................ 12

4.32. Zone B ............................................................................................................................................................. 12

Common Procedure for claiming various incentives ............................................................................. 12

5.1. Investment subsidy .......................................................................................................................................... 13

5.2. Reimbursement of Stamp duty, Transfer duty and Registration Fee ............................................................... 14

5.3. Reimbursement of power cost ......................................................................................................................... 14

5.4. Reimbursement of Interest subsidy ................................................................................................................. 16

5.5. SGST reimbursement ........................................................................................................................................ 17

5.6. Reimbursement of Logistics Cost ..................................................................................................................... 18

5.7. Production Linked Incentive (PLI) Scheme ....................................................................................................... 19

Land/ shed allotment for Electronics industry ......................................................................................... 21

Customized Incentive Package ................................................................................................................ 21

Computation of Fixed Capital Investment ............................................................................................... 22

8.1. Land .................................................................................................................................................................. 22

8.2. Factory Building ................................................................................................................................................ 22

8.3. Plant and Machinery ........................................................................................................................................ 23

8.4. Items not computable towards fixed capital investment ................................................................................ 23

General Guidelines ..................................................................................................................................... 24

10.

Ineligibility .................................................................................................................................................... 24

11.

Change of Constitution/ Management/ Name or Style of Industrial Enterprise/ industry ................. 25

12.

Lease of Enterprise/ Industry: ................................................................................................................... 25

13.

Change of location of Industrial Enterprises sanctioned incentives/ concessions: ........................... 25

14.

Merger/ Amalgamation of Industrial Enterprise ...................................................................................... 26

15.

Change of Line of activity/inclusion of Additional line of activities ....................................................... 26

16.

Break in Production .................................................................................................................................... 26

17.

Procedure for sanction of Incentives ....................................................................................................... 26

18.

Recoveries of incentives sanctioned under the Schemes .................................................................... 27

19.

Furnishing of Statement of Account/Information by eligible Enterprises/ industries ......................... 28

20.

Constitution of CCITEI ............................................................................................................................... 28

21.

Powers of CCITEI ....................................................................................................................................... 29

22.

Interpretation ............................................................................................................................................... 29

23.

Penalties ...................................................................................................................................................... 29

Annexure – A ............................................................................................................................................................. 30

Page 6 of 79

Annexure – B ............................................................................................................................................................. 33

FORM 1- COMMON APPLICATION FORM (CAF) FOR REGISTRATION AND SANCTION OF INCENTIVES .................. 35

FORM 2- Investment Subsidy .................................................................................................................................. 43

FORM 3- Stamp Duty / Registration Fee / Transfer Duty Reimbursement Claim Form .......................................... 48

FORM 4 - Power Cost Reimbursement .................................................................................................................... 52

FORM 5 - Interest Subsidy Claim Application Form ................................................................................................ 56

FORM 6 - SGST Reimbursement Claim Form ........................................................................................................... 62

FORM 7 - Transport Subsidy Claim Form ................................................................................................................ 67

FORM 8 - Production Linked Incentive Claim Form................................................................................................. 71

Page 7 of 79

Electronics manufacturing is one of the fastest growing manufacturing industries in the world

with a global production of about USD 2 Trillion (INR 150 Trillion) in 2017-18. While traditionally

countries such as China, South Korea and Taiwan have led the manufacturing output, the

fast-changing trade equations between major economies worldwide are seeing investments

flowing into countries such as India, Malaysia, Thailand, and Vietnam.

The Indian market for electronics goods stood at around USD 118.2 Billion (INR 8.9 Trillion)

in the year 2018-19 and is expected to quadruple to about USD 400 Billion (INR 30 Trillion)

by 2025, driven by the growth in income levels and higher disposable incomes. Mobile

phones, Industrial electronics, Strategic electronics are some of the major sub-sectors in

electronics with growth potential in India. The Electronics System Design and Manufacturing

(ESDM) sector currently provides employment to about 20 lakh people in the country. The

Government of India in its National Policy for Electronics, 2019 highlighted the strategic

importance of electronics manufacturing and set a target to produce 1 billion mobile handsets

by 2025.

Electronics manufacturing sector is poised for rapid growth in Andhra Pradesh (AP). The state

is consistently featuring in the top 3 destinations in India for mobile manufacturing. Major

global firms have started operations in AP. The state is also receiving multiple investment

proposals for setting up of electronics manufacturing firms.

The policy is applicable for the projects which are operating anywhere in the State of Andhra

Pradesh.

The policy will be in operation from 01.04.2021 to 31.03.2024 (inclusive of both dates), with

modifications as may be brought about during the operation of this scheme. The policy will be

applicable to the projects which are approved during the policy period.

Approved project means a project approved by CCITEI under the policy based on the DPR

submitted. A Project under the Policy would be a new business enterprise or expansion of

an existing enterprise which an applicant intends to implement as per an application

submitted under the Policy. The business enterprise could be carried out at one or more

locations.

1. INTRODUCTION

2. AREA OF OPERATION

3. COMMENCEMENT AND DURATION OF THE POLICY

4.1. Approved Project

4. DEFINITIONS

Page 8 of 79

Approved Project Cost means, the cost of the project on different components as approved

by the term loan lending institution or in case of joint financing, by the lead term loan lending

institution. The Appraised Project Cost by the Scheduled Commercial Banks/ Financial

Institutions recognized by Reserve Bank of India for the purpose of sanction of term loan

would be treated as the Approved Project Cost. However, the component of working capital

margin will not be considered for computing investment subsidy for MSEs. In respect of self-

financed projects, the Approved Project Cost will need to be certified by empaneled

Chartered Accountant/ Chartered Engineer and the cost of the individual elements should be

validated by the latest audited financial statements of the firm.

BC enterprise is an enterprise with 100% Backward Class (BC) entrepreneurs. BC

entrepreneur refers to a person hailing from Andhra Pradesh and belonging to BC Category

as notified by the Government of Andhra Pradesh from time to time.

The Electronics industry obtaining incentives should be in continuous production for a period

of six (6) years in respect of MSMEs and eight (8) years in respect of other enterprises from

the DCP failing which all incentives/ concessions sanctioned are liable to be cancelled and

the incentives/ concessions already availed are liable for recovery. In this regard, APEITA

should monitor the progress of these enterprises and submit report to the ITE&C department

on a half yearly basis. Break-in-production up to a period of three (3) years due to the reasons

beyond its control such as shortage of raw-materials, power and change of management,

etc. may be condoned by CCITEI on merits. Any break-in- production will result in extending

the continuous production period requirement, by the period of such a break.

Any break in production during COVID-19 lock down/ natural calamities will be considered

as deemed condonation period.

CCITEI refers to an empowered ‘Consultative Committee for the Information Technology and

Electronics Industry’ constituted by the state Government with the representatives of the

Government and industry, if any.

4.2. Approved Project Cost

4.3. BC Enterprise

4.4. Break-In-Production

4.5. CCITEI

Page 9 of 79

CFC refers to the facility that provides common infrastructure such as packaging and

warehousing, effluent and water treatment plants, testing and certification facilities, 3D

printing facilities, Maker labs, Prototyping facilities, mail room etc.

Continuous production means continuous working of an Electronics industry on approved

lines for a minimum period of six (6) years for Micro, Small and Medium Enterprises (MSMEs)

and eight (8) years for other enterprises without any break in production. If any enterprise is

not in production/ working for more than 90 days continuously, then it shall be treated as

break in production and not in continuous working.

The date on which commercial production has started, as indicated in the UAM/ EM Part –

II/ Part B of IEM/ IL in respect of Micro, Small & Medium Enterprises and Large Industries

respectively, as the case may be and as confirmed and certified by General Manager/Vice

President, APEITA. While confirming/ certifying the DCP of the enterprise by General

Manager/ Vice President, APEITA as stated above, due diligence is to be exercised by

correlating date of purchase of machinery, date of installation, power release and first sale

bill, power bills, Excise duty payment etc. In case of any dispute on DCP between the

Enterprise and the Department, CCITEI will review and its decision is final.

The date on which physical land/ shed possession is given to the project proponent by the

Andhra Pradesh Industrial Infrastructure Corporation (APIIC) or any other authorized agency

nominated by the Government or a legal public/ private entity.

DPR/ business proposal for the purpose of the policy means a detailed business plan

submitted by the applicant seeking approval for a project/ land/ shed/ incentive. The report

should be in a prescribed format containing requisite information along with supporting

documents.

Electronics components manufacturing is defined as the activity of producing specified

basic discrete devices or physical entities that are used in Electronics manufacturing.

Electronics industry refers to the organizations that are involved in activities such as design

and development, manufacture, assembly, testing of electronic finished goods and electronic

components, and servicing of electronic equipment.

4.6. Common Facility Centre (CFC)

4.7. Continuous Production

4.8. Date of Commencement of Commercial Production (DCP)

4.9. Date of handing over of land/ shed

4.10. Detailed Project Report (DPR)/ Business Proposal

4.11. Electronics Components Manufacturing

4.12. Electronics Industry

Page 10 of 79

Electronics manufacturing refers to the activity of assembling electronics finished goods,

assemblies, and sub-assemblies.

Electronics Manufacturing Cluster refers to a dedicated area intended for establishing

multiple electronics industries with common and social infrastructure notified by the

Government. This may include a Greenfield EMC or a Brownfield EMC.

Expansion: Existing Industrial Enterprises, setting up expansion projects, involving

enhancement of Fixed Capital Investment by at least 25% as well as enhancement of

installed capacity by 25% for the same product lines will be eligible for incentives.

Diversification: Existing Industrial Enterprises making investment for a new product, involving

Diversification with an enhancement of least 25% of new fixed capital investment as well as

enhancement of turnover by at least 25%, in value terms (the average turnover of the

previous three financial years will be used for computation) will be eligible for incentives.

1^st April to 31^st March of next year

1^st April to 30^th September of the same year

Fixed Capital Investment means investment on land, building, plant, machinery &

equipment assessed as per the relevant section of this document.

Industrial Area Local Authority (IALA) is a body to promote local self-governance of industrial

areas involving the taxpayer’s community in the notified industrial areas in the management/

maintenance of such industrial areas.

Investment capacity means the quantum of proposed investment in the state by an

electronics industry for which the said industry can provide source of funds.

4.13. Electronics Manufacturing

4.14. Electronics Manufacturing Cluster (EMC)

4.15. Expansion/ Diversification of Existing Unit

4.16. Financial Year

4.17. First Half Year

4.18. Fixed Capital Investment (FCI)

4.19. Industrial Area Local Authority (IALA)

4.20. Investment Capacity

4.21. Local employment

Page 11 of 79

Local employment would be defined as per the AP Employment of Local Candidates Act

2019.

Electronics industry/ enterprise with an investment over INR 500 Cr. or employment over

4,000.

Micro, small and medium enterprises are defined as per the Government of India Act.

Calendar Months

Andhra Pradesh Electronics & Information Technology Agency (APEITA) will act as a nodal

agency for implementing the Policy

Investments made on fixed capital assets prior to expansion/ diversification will be treated as

Original Fixed Capital Investment. While computing this Original Fixed Capital Investment,

neither depreciation nor revaluation will be considered. Fixed assets include cost of land, civil

works, plant, machinery, and equipment as per the approved project cost.

If the Project Cost for the self-financed Electronics industries is increasing or decreasing by

not more than 10%, a self-certification of the revised project cost by the enterprise shall be

considered as the revised project cost. If the revised project cost is increasing or decreasing

by more than 10% of Project Cost then it will need to be certified by Chartered Accountant/

Chartered Engineer, empaneled by the Government of Andhra Pradesh, and the cost of the

individual elements should be validated by the latest audited financial statements of the firm.

For enterprises taking a term loan, the revised project cost will need to be certified by the

Scheduled Commercial Banks/ Financial Institutions financing the enterprise and recognized

by the Reserve Bank of India.

SC/ ST enterprise is an enterprise with 100% Scheduled Caste (SC) / Scheduled Tribe (ST)

entrepreneurs. SC/ ST entrepreneur refers to a person belonging to SC/ ST Category as

notified by the Government of Andhra Pradesh from time to time. All non-statutory

concessions granted to S.C. (Hindus) by the State Government including economic support

schemes sanctioned by A.P. Scheduled Castes Cooperative Finance Corporation have

4.22. Mega Project

4.23. Micro, Small and Medium Enterprises

4.24. Month

4.25. Nodal Agency

4.26. Original Fixed Capital Investment

4.27. Revised Project Cost

4.28. SC / ST Enterprise

Page 12 of 79

been extended to Scheduled Caste converts to Christianity and Buddhism as per orders

issued in the G.O.Ms.No.341, Social Welfare (PR) Dept. dated 30.8.1977.

1^st October to 31^st March of next year

Women enterprise is an enterprise with 100% women entrepreneurs.

Zone A is defined as the brownfield electronic manufacturing clusters (EMC) developed by

the Government of Andhra Pradesh or it’s agencies i.e. EMC -1 and EMC – 2 in Tirupati,

Chittoor district.

Zone B is defined as the greenfield Electronics Manufacturing Clusters being developed by

the Government of Andhra Pradesh or it’s agencies in YSR EMC in Kopparthy, Kadapa

district.

General Rules:

a) Only approved projects of Electronics industry will be eligible for incentives under the

Electronics Policy 2021-24. Companies which do not submit the DPR for project approval

for their project within 6 months from DCP shall not be eligible for incentives.

b) The approved project will be eligible for any incentive only if the electronics industry

commences commercial production/ operation within 3 (three) years from the date of

handing over of land and within one (1) year from the date of handing over of shed to the

enterprise/ industry. However, CCITEI may take a decision extending the timelines based

on valid reasons stated by the industry.

c) Further, only those enterprises which fulfill the following criteria are eligible for incentives:

•

The enterprise should have a registered/ branch office in Andhra Pradesh

•

The enterprise/ their manpower contracting agencies should pay and process

the provident funds (PF) from Andhra Pradesh and pay professional tax to

designated State authorities in Andhra Pradesh

d) The electronics industry which wishes to avail incentives shall file separate claim

application for each of the incentives they are eligible for, through online incentive portal/

application form as prescribed by APEITA, within the stipulated time frame.

e) Any electronics enterprise going for expansion/ diversification, should submit the claim

application separately subject to the conditions stipulated at Para No.4.15, otherwise the

Electronics enterprise will be legally and financially treated as the original electronics

4.29. Second Half Year

4.30. Women Enterprise

4.31. Zone A

4.32. Zone B

COMMON PROCEDURE FOR CLAIMING VARIOUS INCENTIVES

Page 13 of 79

enterprise prior to expansion/ diversification, and the incentives/concessions will be

considered from the DCP of the original electronics enterprise.

f) All enterprises shall submit Common Application Form (CAF) (Form 1) for applying for the

incentives along with relevant form for the specific incentive.

g) The overall incentive amount shall be capped to 50% of FCI for projects in Zone A and

100% of FCI for projects in Zone B. The Incentive disbursement shall not be more than

10% of FCI in each financial year. The incentives under this policy are in addition to any

Government of India incentives which the industrial unit may be eligible for.

No.

Enterprise Category

Zone

% of

reimbursement

Maximum

Limit (in INR)

Electronics enterprise

Zone A

20% of FCI

20,00,00,000

Electronics enterprise

Zone B

20% of FCI

20,00,00,000

Electronics Industry (SC/ ST / BC /

Women enterprises)

Zone A

25% of FCI

25,00,00,000

Electronics enterprises (SC/ ST /

BC / Women enterprises)

Zone B

25% of FCI

25,00,00,000

5.1.1. Approved project of an electronics enterprise that has completed 1 (one) year of

commercial production from DCP shall be eligible to apply for investment subsidy and

shall submit their claims in the prescribed application form given at FORM (2) within

six months from the date of eligibility, to APEITA.

5.1.2. The quantum of investment subsidy for different categories and zones is tabulated as

above. The eligible quantum shall be capped to 10% of FCI in a given year. The

balance eligible investment subsidy shall be accrued, if any, shall be disbursed in the

subsequent year (s).

5.1.3. Investment subsidy shall be applicable to all eligible new and expansion/

diversification enterprises, subject to fulfillment of other conditions stipulated.

5.1.4. In case of land and building or shed purchased from existing industry/ enterprise

which has availed incentives, the land and building or shed cost will not be considered

as part of FCI for computing investment subsidy. In case the original unit has not

availed incentives on land and building, the depreciated value of building (excluding

land cost) will be considered as part of FCI for computing investment subsidy. A

certificate on the depreciated value of building, quality, and life of the building by

Chartered Engineer are to be submitted along with the application.

5.1.5. Enterprises applying for this incentive shall be required to submit documentation in

Annexure-A for verification of incentive claims, in addition to the application form.

5.1.6. SC/ ST/ BC enterprises shall submit caste certificates of promoters, issued by the

competent authority, to claim enhanced incentives under this category.

5.1. Investment subsidy

5.2. Reimbursement of Stamp duty, Transfer duty and Registration Fee

Page 14 of 79

No.

Enterprise

Zone

% of

reimbursement

Maximum

Limit

Electronics Industry

Zone A

100%

Not Applicable

Electronics Industry

Zone B

100%

Not Applicable

5.2.1. To be eligible for the incentive, the enterprise should have completed at least 1

Year of commercial production from DCP and shall submit their claims in the

prescribed application form given at FORM (3) within 6 months of attaining eligibility

to APEITA.

5.2.2. Stamp duty shall also be reimbursed for lease of land/ shed/ building and mortgages

and hypothecations.

5.2.3. Stamp duty will be reimbursed only for the first transaction on the land/building/shed

and subsequent transactions will not be eligible for stamp duty reimbursement even

in case of land purchases in open auction conducted by financial institution.

5.2.4. Stamp duty, transfer duty, mortgages and hypothecations benefits will be applicable

to all eligible approved new projects and expansion/ diversification projects, subject

to fulfillment of the conditions stipulated.

5.2.5. The above benefits shall be admissible up to five times of the plinth area of the factory

building constructed within the approved project cost. However, in respect of

enterprises where the open land requirements would be larger due to the specific

nature of the sector within the electronics industry, CCITEI may consider allowing

land in excess of five times plinth area on a case-to- case basis.

5.2.6. Stamp duty on mortgages and hypothecations paid by an enterprise for availing term

loan from the financial institutions on assessed FCI only would be eligible. This

incentive is not applicable on working capital. If the mortgage deed is registered in

any state other than Andhra Pradesh in favour of any financial institution, then, this

incentive will not be extended.

5.2.7. Enterprises applying for this incentive shall be required to submit documentation in

Annexure-A for verification of the incentive claim, in addition to the application form,

given at FORM (3).

No.

Enterprise

Zone

Reimbursement

Maximum Limit

Electronics enterprise

Zone A

INR 1/ unit for 5

years

Overall incentives

capped at 50% of

FCI

Electronics enterprise (SC

/ ST / BC / Women

enterprises)

Zone A

INR 1.50/ unit for

5 years

Overall incentives

capped at 50% of

FCI

Electronics enterprise

Zone B

Not Applicable

Overall incentives

5.3. Reimbursement of power cost

Page 15 of 79

No.

Enterprise

Zone

Reimbursement

Maximum Limit

(Power is provided

at subsidized cost)

capped at 100% of

FCI

5.3.1. To be eligible for this incentive the enterprise should complete at least 1 (one) year

of commercial production from DCP and shall submit their first claim in the prescribed

application form given at FORM (4) within 6 months from attaining eligibility and for

subsequent claims before 30^th September of the following financial year to APEITA.

5.3.2. SC/ ST/ BC enterprises shall submit caste certificates of promoters, issued by the

competent authority to claim enhanced incentives under this category.

5.3.3. This reimbursement is only on the energy consumption (charges for number of units

consumed in KVAH only but not on Contract Maximum Demand (CMD) or any other

charges levied by DISCOMs). Residential and colony power consumption and open

access power is not eligible for reimbursement of power cost.

5.3.4. The reimbursement of power cost shall be applicable to all the eligible new and

expansion/ diversification projects, subject to fulfillment of the other conditions

stipulated.

5.3.5. The power cost reimbursement shall be applicable to the electronics enterprises,

which are utilizing power from DISCOMs and Rural Electrical Companies (RECs).

However, power connection should be in the name of the enterprise.

5.3.6. Reimbursement of power cost will be allowed in case of expansion/ diversification

projects over and above base power consumed. For the purpose of reimbursement,

annual power consumption will be considered. The reimbursement will be made once

in every financial year, but in case actual power consumed during the year is less

than annual base consumption, reimbursement made during any previous period will

be adjusted in future reimbursement. If excess is paid and could not be adjusted in

future claims, it will be recovered under Revenue Recovery Act.

5.3.7. The base annual consumption will be either the average annual power consumption

of the previous three financial years of the expansion/ diversification project as

certified by Chartered Accountant or 75% of the highest power consumed in the last

3 years by the original unit, whichever is higher. Power consumed over and above

the base consumption will be eligible for reimbursement of power cost. If the

electronics industry has taken up expansion/diversification in the same year, the base

power consumption will be calculated proportionately.

5.3.8. In case the electronics enterprise purchases second-hand land and building along

with power either on lease or outright sale, the unit will not be entitled for any power

cost reimbursement if the power connection is in the name of the original

industry/enterprise. However, if the original industry/ enterprise transfers the power

connection in the name of the electronics enterprise / approved project, they are

entitled for power cost reimbursement provided they install new plant and machinery.

5.3.9. Power for approved projects in Zone B will be provided at a subsidized rate of INR

Page 16 of 79

4.50 per unit and will not be eligible for reimbursement of power cost.

5.3.10. Enterprises applying for this incentive shall be required to submit documentation in

Annexure-A for verification of incentive claim, in addition to the application form.

No.

Enterprise

Zones

% of

reimbursement

Maximum Limit

Electronics industry

Zone A

Not applicable

Not Applicable

Electronics industry

Zone B

5% on term loan for

5 years

INR 1,50,00,000

per annum

5.4.1. To be eligible for this incentive, the approved project should complete at least 1 (one)

year of commercial production from the DCP.

5.4.2. Eligible electronics enterprises shall submit their claims in the prescribed application

form given at FORM (5) within 6 months from attaining eligibility and for subsequent

claims before 30^th September of the following financial year to APEITA.

5.4.3. This incentive is applicable for new and expansion/ diversification projects subject to

fulfillment of all other the conditions stipulated.

5.4.4. The new/ expansion/ diversification approved projects of electronics industry availing

term loan from Scheduled Commercial Banks / Financial Institutions/ Cooperative

Banks/ RRB recognized by Reserve Bank of India, Andhra Pradesh State Financial

Corporation (APSFC) and Small Industries Development Bank of India (SIDBI) only

are eligible under this scheme.

5.4.5. For the purpose of interest subsidy, the rate of interest charged will be taken as the

applicable rate of interest.

5.4.6. This reimbursement to the electronics enterprise shall not include penal interest,

liquidated damages etc. paid to the financial institutions/ banks.

5.4.7. The interest reimbursement will be made in proportion to the interest paid against the

total interest to be paid in the given financial year.

5.4.8. The loan accounts that are classified as overdue in the books of the bank or Non-

performing Assets at year-end are ineligible. However, if they resume on-time

repayments and regularize the arrears, they are eligible for the incentives in the next

financial year. For this purpose, the banker has to certify that the repayment is

regular, and the account is standard and the same is to be enclosed along with claim

application. In case the accounts are regularized, the units will be given this benefit

for the period for which the accounts are regularized along with the regular claim

excluding penal interest.

5.4.9. The total rate of interest reimbursed by the GoAP and the Central Government under

interest subvention or the Technology Upgradation Fund (TUF). shall not exceed the

rate of interest imposed by the financial institution.

5.4.10. Enterprises applying for this incentive shall be required to submit documentation in

Annexure-A for verification of incentive claims, in addition to the application form.

5.4. Reimbursement of Interest subsidy

Page 17 of 79

S. No.

Enterprise

Zones

% of reimbursement

Maximum Limit

Electronics

enterprise

Zone A

100% net SGST for 8

years

Overall incentive

capped at 50% of FCI

Electronics

enterprise

Zone B

100% net SGST for 8

years

Overall incentive

capped at 100% of

FCI

5.5.1. To be eligible for this incentive, the approved project should complete at least 1 (one)

year of commercial production from the DCP.

5.5.2. Eligible electronics enterprises shall submit their claims in the prescribed application

form given at FORM (6) within 6 months from attaining eligibility and for subsequent

claims before 30^th September of the following financial year to APEITA.

5.5.3. Net SGST accrued to the State: Net SGST means SGST amount paid through cash

ledger against the output liability of SGST on sale of eligible products. The eligible unit

shall first have to utilize all the eligible Input tax credit (ITC) available in its Credit

Ledger, including eligible ITC of IGST as provided under the CGST Act, 2017 as may

be amended from time to time, before adjusting the SGST amount through Cash

Ledger.

5.5.4. Only the products where the end consumption happens in the state of Andhra Pradesh

shall be eligible for this incentive. Further, the liability to prove such end consumption

within the state shall rest with the applicant.

5.5.5. The net SGST accrued to the state for a period of 8 years from the DCP or up to

realization of 50% FCI for projects in Zone A or 100% FCI for projects in Zone B as

the case may be, whichever is earlier, shall be reimbursed.

5.5.6. The expansion/ diversification projects will be allowed for reimbursement on State

SGST paid on production made over and above the base annual production capacity

of the original enterprise i.e., before expansion/ diversification. The base annual

production is either the average annual production of previous three financial years

or 75% of installed capacity of the original Industrial Enterprise, whichever is higher

in the case of manufacturing single product (as certified by Financial Institution/

Chartered Accountant). If the enterprise/ industry takes up expansion/diversification

in the same year, the base capacity will be calculated proportionately. In case of multi

products, the average annual sales turnover of previous three financial years will be

taken as base turnover (as certified by Chartered Accountant).

5.5.7. The enterprise shall obtain the details of the net SGST accrued to the state, paid during

the year for which the claim is being made duly certified by State Commercial Tax

authorities for original/expansion/diversification enterprise separately as the case may

be.

5.5.8. Eligible unit shall have to obtain a separate registration under GST Act for

manufacturing of eligible products only. The eligible unit shall not carry out any trading

activity or provision of any services not relating to eligible products from its

5.5. SGST reimbursement

Page 18 of 79

place of business. The eligible unit shall have to obtain a separate registration, if the

unit carries out trading activity or provision of any services not relating to eligible

products. Incentives shall be allowed only for eligible goods manufactured in the

eligible unit and not on the resale of goods.

5.5.9. If the eligible unit has shown its inter-state sales as intra-state sales through

intermediary/ marketing network/ or any other middle man, either directly or indirectly

controlled by it, in order to get higher incentives then the eligibility of the unit shall be

liable to be cancelled with effect from the date of such contravention, and the eligible

unit shall be liable to return forthwith the incentives availed together with interest at

the rate of eighteen percent per annum.

5.5.10. Enterprises applying for this incentive shall be required to submit documentation in

Annexure-A for verification of incentive claim, in addition to the application form.

No.

Enterprise

Zones

% of reimbursement

Maximum Limit

Electronics enterprise

Zone A

Not Applicable

Electronics enterprise

(for domestic transport cost)

Zone B

25% of cost incurred

on domestic transport

up to INR 50 lakh per

annum for 5 years

INR 50 Lakh per

annum

Electronics enterprise

(global firms relocating their

existing plants to India –

cost incurred on import of

manufacturing equipment)

Zone B

50% of cost incurred

on import of

manufacturing

equipment up to INR 2

Cr.

One-time

incentive capped

at INR 2 Cr.

Domestic Transport Cost:

5.6.1. To be eligible for this incentive, the approved project should complete at least 1 (one)

year of commercial production from the DCP.

5.6.2. Eligible enterprise shall submit their claims in the prescribed application form given at

FORM (7) within 6 months from attaining eligibility and for subsequent claims before

30^th September of the following financial year to APEITA.

5.6.3. For the purpose of this incentive, transport cost includes costs incurred in

transportation of inputs, raw material, and finished goods to and from the approved

project location such as freight cost, carrier cost, fuel cost, third party logistics vendor

cost, taxes, and statutory charges/ fees.

5.6.4. The reimbursement shall not include penalties, interest, fines, and late dues incurred

as part of transport of goods. It shall not include cost of transportation of employees.

While calculating the transport cost, any transport cost capitalized shall be removed.

5.6. Reimbursement of Logistics Cost

Page 19 of 79

5.6.5. Enterprises applying for this incentive shall be required to submit documentation in

Annexure-A for verification of incentive claim, in addition to the application form.

Cost incurred on import of manufacturing equipment on relocation:

5.6.6. To be eligible for this incentive, the approved project should complete at least 1(one)

year of commercial production from the DCP.

5.6.7. To be eligible to claim logistics cost incurred on import of manufacturing equipment,

the electronics enterprise must specify the details in the DPR / business proposal

submitted for approval to CCITEI. This incentive is eligible for units relocating their

operations from other nations into Andhra Pradesh, provided:

5.6.8. The logistics cost eligible shall be lower of actual cost claimed and cost of freight as

calculated by deducting Free on Board (FOB) value and Insurance Cost from Cost

Insurance Freight (CIF) value of imported plant and equipment.

5.6.9. The reimbursement will not include penalties, interest, fines, and late dues incurred

as part of transport of goods. It shall not include cost of transportation of employees.

While calculating the transport cost, any transport cost capitalized shall be removed.

5.6.10. Eligible electronics enterprise shall submit their claims in the prescribed application

form given at FORM (7) for reimbursement of logistics cost on import of manufacturing

plant and equipment within six months from attaining eligibility.

5.6.11. The logistics cost incurred from the date of handing over of land/shed up to 6 months

from the date of commercial production / operation of approved project may be

permissible.

5.6.12. Enterprises applying for this incentive shall be required to submit documentation in

Annexure-A for verification of incentive claim, in addition to the application form.

No.

Enterprise

Zones

% of reimbursement

Maximum Limit

Electronics

enterprise

Zone A

Not applicable

Electronics

enterprise

Zone B

Up to 5% on annual

incremental sales (over

base year)

Overall incentive

capped at 100% of

FCI

5.7.1. To be eligible for the incentive, the enterprise should have completed at least 1

(one) year of commercial production from DCP.

5.7.2. The project approval shall be accorded by CCITEI based on the merit of the DPR

submitted.

5.7.3. To be eligible for project approval under the scheme, the enterprise should commit

to invest at least INR 100 Cr. as FCI or generate at least 1,000 employment after the

date of notification of the policy.

5.7.4. The company would be eligible to apply for this incentive from the year in which it

attains a realized investment of INR 100 Cr. or realized employment of 1,000.

5.7. Production Linked Incentive (PLI) Scheme

Page 20 of 79

5.7.5. The eligible incentive shall be calculated as a percentage of annual incremental sales

over base year, from the approved plant in Andhra Pradesh. Only the revenue from

sales shall be considered for computing the incentive. Further, other income such as

interest income, revenue from sale of assets etc. shall not be considered.

5.7.6. Base year for the purpose of the policy shall be the financial year 2021-22.

5.7.7. The incentive rate listed in table below is applicable to the specific financial year

irrespective of the number of years since DCP.

Year Wise Rate of Incentive

Year

Incentive Rate

2022-23

2023-24

2024-25

2025-26

2026-27

2027-28

2028-29

2029-30

2030-31

2031-32

5.7.8. The annual sales eligible for calculation of incentive shall refer to the sale value of

goods manufactured by the electronics enterprise in the approved project within the

specific approved location only, for the given financial year.

5.7.9. The eligible enterprise/ industry should submit incentive claim in prescribed application

FORM (8) within 6 months after completion of 1 (one) year of commercial production

for the first claim and by 31^st December of the following financial year for subsequent

claims to APEITA.

5.7.10. Enterprises applying for this incentive shall be required to submit documentation in

Annexure-A for verification of incentive claim, in addition to the application form.

5.7.11. In case enterprise has multiple factories in multiple locations within the state, separate

book of accounts shall be maintained for each factory.

Page 21 of 79

6.1. Land/ shed allotment and other related matters such as cost, mode of allotment, to the

Electronics enterprise shall be as per the norms prescribed by the land allotment

agency from time to time.

6.2. The extent of land/ shed to be allotted to an industrial enterprise shall be determined

by CCITEI based on the recommendation of APEITA. For this purpose, APEITA shall

hire an expert 3^rd party agency or industry experts through a competitive bidding

process or empanelment.

6.3. The Electronics enterprise must ensure commencement of operations within 3 years

from the date of handing over of land and 1 year from the date of handing over of shed.

Extension of Timeline (EOT) requests from the industrial enterprises shall be as per

the land allotment agency.

6.4. The following timelines are applicable in case of Electronics enterprises, from the date

of handing over of land/ shed, to claim incentives:

a) Commence operations within 3 years for land and within 1 year for shed

b) Employment and investment fulfillment as per the milestones proposed in the

approved DPR

6.5. In case the unit/ enterprise fails to commence operations as outlined in Para 6.4 of this

document, from the date of handing over of land, such units may be served a legal

notice by the respective competent authority based on the recommendation of

APEITA. The course of action on the legal notice shall be examined and placed before

CCITEI by APEITA.

6.6. In case the unit/ enterprise fails to meet the stipulated milestones in terms of

employment generation, such units may be served a legal notice by APEITA. The

course of action on the legal notice shall be examined and placed before CCITEI by

APEITA.

6.7. Mixed purpose land usage is allowed up to 25 percent of the total land allotted towards

employee housing, and recreation.

6.8. The remaining land shall be utilized only for the core activities pertaining to the

Electronics industry.

Companies intending to establish Mega Projects/ strategically important investments which

will expedite the development of the Electronics manufacturing ecosystem in the State and

contribute to the overall socio economic development in the State and are desirous of seeking

financial assistance/ concessions must present detailed DPR along with project reports to

APEITA, duly mentioning the special incentives being sought for with due justification. On

receipt of such proposals, APEITA will examine the same with due diligence and forward it to

the Government through CCITEI following due procedure defined for placing it before the

State Investment Promotion Committee (SIPC) and the State Investment Promotion Board

(SIPB) for taking the necessary decisions.

6. LAND/ SHED ALLOTMENT FOR ELECTRONICS INDUSTRY

7. CUSTOMIZED INCENTIVE PACKAGE

Page 22 of 79

8.1.1. Cost of land shall be considered towards computation of eligible FCI.

8.1.2. In case of land allotment by the land allotment agency, the value of the land shall

be taken as the land allotment rate approved for the industrial enterprise.

8.1.3. In case of land procured from a legal public/ private entity, the value of land shall

be taken as the registration value in the sale deed.

8.2.1. The value of the factory building constructions will be limited to the approved

project cost. Values of leased building will not be considered. Cost of buildings

will be computed as per the Andhra Pradesh State Financial Corporation (APSFC)

approved rates of construction/ year of construction or the actual cost, whichever

is lower. The items of civil works which are permitted for computation towards

eligible cost are:

a. Main factory shed

b. Raw Material and finished products godowns

c. Office room and lab room

d. Clean rooms for manufacturing

e. Cooling water ponds

Boiler shed and generator room

g. Effluent treatment plants/ pond

h. Overhead tank, bore-wells, pump house and sump

Fencing and gate

Architect fee and supervision charges

k. Compound wall

Canteen

m. Workers’ rest room

n. Cycle/ vehicle Stand

o. Security shed and

p. Toilet room and sanitary fittings

8.2.2. The total value of items at (j) to (p) and similar items shall not exceed 10% of the

total value of civil works. Total value of the civil works means items (a) to (i) only

(within the approved project cost). The plinth area of the civil works is based on

the construction made by the enterprise/ industry from items (a) to (i) only.

8.2.3. In case the firm leases a facility and makes new additions to the facility, the same

shall be considered as part of project cost with the approval of CCITEI. The items

of civil works which are permitted for computation towards eligible cost are:

a. Raw Material and finished products godowns

b. Office room and lab room

c. Clean rooms for manufacturing

d. Canteen

e. Workers’ rest room

8.1. Land

8. COMPUTATION OF FIXED CAPITAL INVESTMENT

8.2. Factory Building

Page 23 of 79

Toilet room and sanitary fittings

The total value of items from (d) to (f) and similar items shall not exceed 10% of

the total value of civil works. Total value of civil works means items (a) to (c) only

(within the approved project cost).

8.3.1. Value of the plant, machinery and equipment installed and the value of tools (other

than consumables), Jigs, Dies, Molds, pollution control equipment, and lab

equipment necessary for production of approved line of activities will be

considered, as per the notification under the Micro, Small, and Medium Enterprises

Development (MSMED) Act, 2006 of GoI from time to time. Leased plant and

equipment are not eligible for incentives.

8.3.2. In case of unit setup with imported machinery, value of 100% imported second-

hand plant, machinery and equipment will be considered as new indigenous

machinery if it is imported directly by the unit. In case of indigenous secondhand

machinery purchased by the enterprise, such value should not exceed 25% of

the total value of plant and machinery. The value of indigenous second-hand

machinery will not be computed towards eligible Capex for incentives. To decide

the percentage of second-hand machinery, market value as certified by Chartered

Accounted will be considered, subject to such machinery having a minimum of

twelve (12) years life and to be certified by a Professional Engineer. The above

norms are in case the project is being set up with a mix up of new/ second-hand

machinery. However, the projects setup with total second-hand machinery would

not be eligible for any incentives/ concessions.

8.3.3. Expenditure on Technical Consultancy/ Feasibility study including turn-key

charges will be considered towards the Capex, provided they are part of the

approved project cost, capitalized and certified by a Chartered Accountant, but

limited to 10% of the total cost of plant machinery and equipment installed.

8.3.4. Value of self-fabricated machinery by the unit will have to be certified by a

Chartered Engineer or Engineer of the term lending institution concerned for the

purpose of computing the eligible Capex.

8.4.1. Working capital, raw material, stores and all consumables including spare tools

8.4.2. Value of motor vehicles.

8.4.3. Pre-operative expenses, advances, expenditure not supported by payment of

bills.

8.4.4. Investment made outside the approved project cost and items not covered by

approved project.

8.4.5. Diesel generators.

8.3. Plant and Machinery:

8.4. Items not computable towards fixed capital investment:

Page 24 of 79

8.4.6. Transformers.

9.1.

The claim applications filed after six months but before one year from the date of eligibility

of the claim, after commencement of operations, will be treated as belated claims and are

eligible for 50% of the eligible incentives.

9.2.

All eligible MSMEs should furnish a registered lease deed for a minimum six (6) years

operations period from the DCP and Large & Mega enterprises should furnish a registered

lease deed for a minimum eight (8) years operations period from the DCP.

9.3.

Existing enterprise setting up a new enterprise with separate identifiable investment within

the same land of the existing unit with a wall separating the two units is considered as a

separate project. The words 'SEPARATE IDENTIFIABLE INVESTMENT’ shall mean that

the enterprise should not have any production linkage with the existing manufacturing

process such as using common loading system for unloading raw materials and

transporting finished products the new Enterprise/Industry should be in a separate

building/ shed, should maintain separate books of accounts and the project should be

appraised independently by financial institution. In case of self-financed units, Approved

Project Cost will need to be certified by Chartered Accountant / Chartered Engineer, and the

cost of the individual elements should be validated by the latest audited financial statements

of the firm. A new project will not, however, be regarded as a "Separate Identifiable

Investment" if the utilities of the existing enterprise like electricity without separate main

meter (no sub-meter) are extended to the new enterprise. Sale bills shall be maintained in

the name of (unit I and unit II) and the same should be reflected in the annual financial

statements separately. For this case where utilities are extended to the new enterprise, in

case of any doubt/ambiguity in deciding the “"Separate Identifiable Investment" the

decision of CCITEI is final.

9.4.

If any existing enterprise setting up a new enterprise with Separate Identifiable Investment

for the same end product/ new product at different location in the same name it will be

treated as a new enterprise (Separate Identifiable Investment) for the purpose of sanction

of various incentives, even though there is no separate GST registration number and

separate marketability, since the Commercial Tax Department is issuing only one GST

Registration number for one dealer even though they have more than one enterprise within

the State. However, they must maintain separate books of accounts for each location.

9.5.

For Expansion/ diversification, the enterprise should also obtain all the statutory/required

approvals.

9.6.

The entrepreneurs should have Permanent Account Number (PAN) and should file the

Income Tax Returns annually in the name of the legal entity i.e. proprietor in the case of

sole proprietorship, firm in case of partnership and in the name of the company in case

of Private Limited companies etc.

9. GENERAL GUIDELINES

Page 25 of 79

10.1. New enterprise established with plant and machinery on lease is not eligible for

incentives/concessions.

10.2. New enterprise established with second hand machinery is not eligible for incentives/

concessions except where the cost of such machinery does not exceed 25% of the total

cost of plant and machinery.

10.3. Composite enterprise set up for manufacture of an eligible item along with an ineligible

item are not eligible for incentives/ concessions except when the proportion of ineligible

items in the total production is less than 10% in value of the total turnover.

11.1. For any change of constitution/ management/ name or style or sale of the enterprise within

the first 6 years from DCP in case of MSMEs and 8 years from the DCP in case of Large

& Mega enterprises, the project proponent shall obtain approval of CCITEI duly producing

No Objection Certificate (NOC) from the financing institutions concerned in respect of

aided Enterprise and Certificate of Incorporation (COI) from Registrar of Companies

(ROC). In case of self-financed unit, the certificate from a certified Chartered Accountant

shall be furnished.

11.2. Whenever inspecting officer of APEITA finds the unit sick, closed, or a change in

management, change of financing institution, shifting part of the machinery/ equipment

etc. or for any other reason not worthy of receiving subsidy till further examination, ITE&C

Department shall not disburse the subsidy to such enterprise/ industry and a written

intimation shall be given to the enterprise by the ITE&C department. In the above

situations, the subsidy shall be disbursed only after further clearance given by the CCITEI.

In case the unit/ enterprise has availed incentives/ concessions and whose management is

not able to run the enterprise/ industry and intends to lease to other management within the

first six (6) years from DCP in case of MSMEs and eight (8) years from the DCP in case of

Large & Mega enterprises, they should obtain the (NOC) from the financing institutions

concerned in respect of aided Enterprise/ Industry before seeking the approval of CCITEI

through APEITA. The ITE&C Department, if necessary, may refer the case to APIIC for

necessary action as per rules in force at that time.

10.

INELIGIBILITY

11. CHANGE OF CONSTITUTION/ MANAGEMENT/ NAME OR STYLE OF

INDUSTRIAL ENTERPRISE/ INDUSTRY

12.

LEASE OF ENTERPRISE/ INDUSTRY:

Page 26 of 79

13.1. Any Electronics unit/ enterprise proposing to shift their enterprises within or outside the

district should obtain NOC from the financing institutions concerned in respect of aided

enterprises before seeking the approval of CCITEI.

13.2. In respect of self-financed enterprises proposing to shift their Enterprises within or outside

the District, they should obtain prior approval of CCITEI.

13.3. Shifting of enterprise/ industry outside the State is not allowed.

14.1. Prior approval of the CCITEI is necessary for any merger/ amalgamation of enterprise/

industry. The Public and Private Limited Companies seeking merger/ amalgamation of their

group of companies shall apply to APEITA along with the necessary orders of appropriate

forum under The Companies Act, 1956 and its subsequent amendments till date, NOC from

the Financing Institution, amended LI/ Industrial License (IL)/ Industrial Entrepreneurs

Memorandum (IEM) and Incorporation Certificate from the Registrar of Companies (RoC).

14.2. Partnership Firms shall submit NOC from their financing institution and Firm Registration.

The proprietors concerned shall submit NOC from the financing institution.

If an enterprise/ starts manufacturing new eligible items without any additional machinery or

equipment, with the same plant and machinery, then such items shall be permitted for availing

incentives within five (5) years from the DCP for the original product. They should obtain prior

approval from CCITEI.

The Electronics enterprise obtaining incentives should be in continuous operation for a period

of six (6) years in respect of MSMEs and eight (8) years in respect of Large & Mega

enterprises from the DCP failing which all incentives/ concessions sanctioned are liable to

be cancelled and the incentives/ concessions already availed are liable for recovery. In this

regard, APEITA should monitor the progress of these enterprises and submit report to the

ITE&C dept. on a half yearly basis. Break-in-operation up to a period of three (3) years due to

the reasons beyond its control such as shortage of raw-materials, power and change of

management, etc. may be considered by CCITEI on merits. Any break-in-operation will result

in extending the continuous operation period requirement, by the period of such break.

13. CHANGE OF LOCATION OF INDUSTRIAL ENTERPRISES SANCTIONED

INCENTIVES/ CONCESSIONS:

14. MERGER/ AMALGAMATION OF INDUSTRIAL ENTERPRISE

15. CHANGE OF LINE OF ACTIVITY/INCLUSION OF ADDITIONAL LINE OF

ACTIVITIES

16. BREAK IN PRODUCTION

Page 27 of 79

17.1. Sanction procedure: All claims for incentives shall be made on the online incentive portal/

application form within the stipulated time frame to APEITA, which will then verify the

applications and place before the CCITEI for approval.

17.2. Inspection Procedure: APEITA may utilize the services of an internal committee or expert

3^rd party agency or the concerned inspecting officers of APEITA shall physically inspect for

the processing of incentive applications before placing the incentive claims in CCITEI. The

reports shall be obtained from the unit during the inspection in a prescribed format. The

claims received further shall be processed based on the reports of physical inspection and

reports. These reports shall also be utilized for analyzing the efficiency/ performance of the

unit.

17.3. APEITA shall process incentive applications within 60 days from date of receipt of the claim.

18.1. Incentives/concessions granted to an enterprise shall be liable to be recovered under the

following circumstances:

If the incentives/ concessions are obtained by the enterprise/ industry by

misrepresentation of essential facts or by furnishing of false information or

suppressions of facts or by submission of false/fake documents etc. In addition to

recovery of the incentives granted, penalty will be levied as deemed fit on the

disbursed amount and the unit shall be barred from availing incentives in future.

If the enterprise goes out of operation within six (6)/ eight (8) years from the DCP,

as applicable: However, in the case where the unit remains out of operation for a

period up to 36 months due to the reasons beyond its control such as shortage of

critical infrastructure, power and change of management, bills receivables,

recession in the market, fire accidents and natural calamities etc., and the same is

regularized by the CCITEI, then the enterprise is exempted from recovery/ penalty.

If the unit fails to furnish the prescribed statements and/ or information when it is

called upon to furnish.

If the unit effects change of management without prior approval from the financing

institution concerned and the CCITEI.

If the unit shifts a part or whole of the enterprise/ industry after receiving a part or

whole of the incentives without prior approval of the CCITEI.

If the whole or part of the unit is leased/ sold to another industrial unit/ enterprise

without the prior approval of the CCITEI.

If the unit enters into a contract of any nature whatsoever by transferring the

Management, without the prior approval of the CCITEI.

17.

PROCEDURE FOR SANCTION OF INCENTIVES

18.

RECOVERIES OF INCENTIVES SANCTIONED UNDER THE SCHEMES

Page 28 of 79

18.2. In the event of recoveries for reasons arising mentioned above, they shall be recovered

treating them as arrears of Land Revenue under A.P. Revenue Recovery Act, 1864 and the

APEITA officers will be designated as recovery officers by suitable Government Orders.

18.3. In this regard, APEITA should monitor the progress of the unit and submit report to the ITE&C

Department every six months.

The unit availing incentives for this project, shall furnish certified copy of audited accounts

including balance sheet before 30^th September of the succeeding year to APEITA through

online system. Such statement should be furnished for a period of minimum six (6)/ eight (8)

years as applicable, as per the case. Further, the unit should also furnish details of operations,

sales, employment, etc., through online system before 30^th September of the succeeding year.

In case the unit fails to submit the certified audited accounts including balance sheet or Annual

Performance Report in time, the recurring incentives in future will not be disbursed.

The CCITEI has been constituted vide G.O Ms. No. 4 Dated 01.04.2021 and comprises of

the following members.

NO.

ORGANIZATION/

DEPARTMENT

DESIGNATION

AFFILIATION

IT,E&C Dept.

Principal Secretary

Chairman

IT,E&C Dept.

Special Secretary

Member

AP TRANSCO

CMD or representative

Member

APEPDCL/APSPDCL Managing Director or representative

Member

Stamps &

Registration

Commissioner & IG Registration or

representative

Member

APIIC

VC & MD or representative

Member

Labour Dept.

Representative of Commissioner

Member

MA&UD Dept.

Representative of Commissioner

Member

Industries Dept.

Representative of Commissioner

Member

STPI

Director, Andhra Pradesh or

representative

Member

VSEZ

Development Commissioner or

representative

Member

IT,E&C Dept.

IT Advisor to the Govt.

Member

IT,E&C Dept.

IT Advisor to the Govt.

Member

APEITA

Group CEO

Member

APTS

Managing Director or representative

Member

19. FURNISHING OF STATEMENT OF ACCOUNT/INFORMATION BY ELIGIBLE

ENTERPRISES/ INDUSTRIES

20. CONSTITUTION OF CCITEI

Page 29 of 79

NO.

ORGANIZATION/

DEPARTMENT

DESIGNATION

AFFILIATION

IT,E&C Dept.

Director Promotions

Member

IT,E&C Dept.

Joint Director Promotions

Convener

The ITE&C department has constituted the Consultative Committee for Information

Technology and Electronics Investments (CCITEI). The CCITEI shall act as a single window

for granting all the incentives, land allotments etc. The terms of reference of CCITEI are

indicated below:

a) To grant various incentives, land allotments available in the AP IT Policy, AP Electronics

Policy and any other polices to be issued within the said period, to industry on examination

of applications made by them including recommending allotment of lands to the IT & ESDM

Industry in the respective IT/ESDM parks/clusters.

b) To resolve the problems in implementation of the policies and cause necessary through

implementing

agencies,

such

APIIC/Urban

Development

Authorities/DISCOMs/Municipal Corporations, for administration of various incentives

sanctioned, and for speedy realization of the goals set forth in the upcoming polices within

the said period.

c) To prescribe the procedures and to issue guidelines and clarifications in implementation

of all polices to be issued in coming years i.e., 2020-2025. The CCITEI can

recommend/approve/reject/defer any application for incentives/land allotments at its sole

discretion.

d) Committee shall process the old incentive applications as per the earlier policies until new

policies and guidelines are issued.

When any matter arises for the purpose of interpretation on which CCITEI could not take a

decision or in case where any suggestions are made outside the scope of CCITEI in regard

to implementation of the scheme, such matters shall be referred to the Government of Andhra

Pradesh for decision.

Without prejudice to anything included in this paragraph, it is hereby ordained that any willful

misrepresentation of facts, action/ inaction on behalf of entrepreneur leading to irregular

sanction/disbursement of incentives under the above policy will invite civil and criminal

21. POWERS OF CCITEI

22. INTERPRETATION

23. PENALTIES

Page 31 of 79

List of Mandatory Documents for Claim of Incentives

S. No.

Incentive

Type

Documents Required

Investment

subsidy

i. Annual audited financial statements of the project

ii. Purchase/ EPC 2 agreements and original invoices

iii. Valuation of eligible project costs by certified Chartered Engineer

and Chartered Accountant

iv. Project cost valuation by financial institutions funding the project

v. All statutory approvals/ Consent for Operations

vi. Professional tax/ EPF proof

vii. Bank certificate for proof of salary disbursement

viii. 3^rd party/ internal committee verification report for proof of

employment and existence of plant and machinery

ix. Caste/ Community Certificates of all promoters for SC/ ST/ BC

enterprises

Stamp duty,

transfer

duty,

registration

i. Land sale deed/ agreement

ii. Land registration documents

iii. Professional tax/ EPF proof

iv. Bank certificate for proof of salary disbursement

v. 3^rd party/ internal committee verification report for proof of

employment

vi. Valuation of eligible project costs by certified Chartered

Engineer and Chartered Accountant

vii. Project cost valuation by financial institutions funding the project

viii. All statutory approvals/ Consent for operations

Reimbursem

ent of power

cost

i. Original power invoice from DISCOM for each month of the

claim year

ii. Proof of payment of power bills to DISCOM (bank statement/

payment receipts)

iii. Professional tax/ EPF proof

iv. 3^rd party/ internal committee verification report for proof of

employment

v. Project cost valuation by financial institutions funding the project

vi. All statutory approvals/ Consent for operations

vii. Caste / Community Certificates of all promoters for SC / ST / BC

/ Women enterprises

Interest

i. Loan agreement

ANNEXURE – A

Page 32 of 79

S. No.

Incentive

Type

Documents Required

subsidy

ii. Bank certified loan account statement

iii. Annual audited financial statements for the project

iv. Professional tax/ EPF proof

v. 3^rd party/ internal committee verification report for proof of

employment

vi. Valuation of eligible project costs by certified Chartered

Engineer and Chartered Accountant

vii. Project cost valuation by financial institutions funding the project

viii. All statutory approvals/ Consent for operations

SGST

reimbursem

ent

i. Form – A from the concerned Commercial Tax Officer (CTO).

ii. GSTR-3B and GSTR-2A (as amended by the Government of

India from time to time) for reimbursement of Net SGST.

iii. Audited annual financial statements for the project

iv. 3^rd party/ internal committee verification report for proof of

employment

v. Valuation of eligible project costs by certified Chartered Engineer

and Chartered Accountant

vi. Project cost valuation by financial institutions funding the project

vii. All statutory approvals/Consent for operations

viii. Net SGST accrued to the state and being claimed by the

company, certified by the Revenue (Commercial Tax) department

Logistics

cost on

domestic

transport

i. Annual audited financial statements

ii. GST/ tax returns

iii. e-Way bills

iv. Original logistics invoices along with proof of payment of such

bills (bank statement/ payment receipt)

v. All statutory approvals/ Consent for operations

vi. Professional tax/ EPF proof

vii. 3^rd party/ internal committee verification report for proof of

employment

Logistics

cost on

import of

equipment

i. Annual audited financial statements

ii. e-Way bills

iii. Purchase Order, invoice and goods receipt note for equipment

purchase

iv. Customs/ duty clearance receipts for imported equipment

v. Valuation of imported equipment certified by a Chartered

Engineer/ customs

vi. Original logistics invoices along with proof of payment of such

bills (bank statement/ payment receipt)

vii. All statutory approvals/ Consent for operations

viii. Professional tax/ EPF proof

Page 33 of 79

S. No.

Incentive

Type

Documents Required

ix. 3^rd party/ internal committee verification report for proof of

employment

Production

Linked

Incentive

(PLI)

scheme

i. Annual audited financial statements of the project for base year

and claim year

ii. GST returns for base year and claim year

iii. All statutory approvals/ Consent for operations

iv. Professional tax/ EPF proof

v. DPR submitted to ITE&C Department

vi. 3^rd party/ internal committee verification report for proof of

employment

Page 34 of 79

List of Eligible Activities Under the Andhra Pradesh Electronics Policy 2021-24

No.

Description of Goods

Assembly/ Sub-assembly

Mobile phones, Consumer electronics such as washing machines, TVs, refrigerators,

laptops, printers, desktop computers, set-top boxes, ACs, water heaters/geysers,

Audio equipment, Game consoles, other consumer

electronics etc.

Manufacturing of LED bulbs, tube lights etc.

Electronics Components

Surface-mount Technology (SMT) components including LED Chips

Chip Modules for Smart Cards, Radio-frequency identification (RFID) Antenna &

Labels, Chip-on-Board (CoB) / System in Package

Passive components including resistors, capacitors, ferrites, etc. for electronic

applications

Electromechanical components including transformers, inductors, coils, relays,

switches, micro motors, stepper motors, Brushless Direct Current (BLDC) Motors,

Connectors, Heat Sinks, Antenna, Speakers, Microphones, etc. for

electronic applications

Magnetrons, Wave guides, Circulators, Couplers, Isolators, Filters, Magnets,

Radio Frequency (RF) Components for electronic applications

Printed Circuit Boards (PCBs), PCB Laminates, Prepegs, Photopolymer films,

PCB Printing Inks; Printed Flexible Electronics

Sensors, Transducers, Actuators and Crystals for electronic applications

Camera Modules, Vibrator motor/ ringer

Universal Serial Bus (USB) /Data Cables, High Definition Multimedia Interface

(HDMI) Cables

Display fabrication units including Liquid Crystal Displays (LCD), Light Emitting

Diode (LED), Organic Light Emitting Diode (OLED), etc. for electronic

applications

Active Components:

a. Discrete semiconductor devices including transistors, diodes, etc.

b. Power semiconductors including Field Effect Transistors (FETs), Metal-

oxide semiconductor FET (MOSFETs), Thyristors, etc.

Preform of Silica and Optical Fiber

Micro/Nano-electronic components such as Micro Electromechanical

Systems (MEMS) and Nano Electromechanical Systems (NEMS)

Assembly, Testing, Marking and Packaging (ATMP) units

Mechanics (plastic and metal parts) for electronic applications. This includes

plastic molding required by any products listed in this annexure

Compound Semiconductors such as Gallium nitride (GaN), Silicon carbide

(SiC), Gallium Arsenide (GaAs), etc. and Silicon Photonics devices, Solar

photovoltaic

cells,

solar

modules

and

panels,

Integrated

Circuits,

ANNEXURE – B

Page 35 of 79

No.

Description of Goods

Optoelectronic components

Semiconductor Wafers

Semiconductor

Integrated Chips (ICs)

including

Logic

[Microprocessor,

Microcontrollers, Digital

Signal

Processors

(DSP),

Application

Specific

Integrated Circuits (ASICs), etc.; Memory; Analog/ Mixed Signal ICs, etc.

Li-ion

and

Advance

Chemistry

Cell

(ACC)

Batteries

(as

defined

Government of India from time to time) and associated components used in

manufacturing of batteries

Electronic toys, Robots (medical, industrial etc.) and its components.

Telecom, Networking equipment and IoT devices

Medical electronics goods and components as defined by Government of

India from time to time

Automotive electronics and e-mobility and its components

Defense and aerospace electronics including drones

Capital goods for all the goods covered under SPECS ¹ scheme of Government

of India

Set-top boxes, IoT (Internet of thing) devices, sensors

e-waste processing

Any other activity notified under MSIPS, PLI², SPECS of Government of India

Any other activity not listed in the above can be included within the purview of

this policy after securing approval from CCITEI

1 Scheme for Promotion of Manufacturing of Electronics Components and Semiconductors (SPECS),

Government of India

2 Production Linked Incentive (PLI) Scheme for Electronics sector, Government of India

Page 36 of 79

FORM - 1

COMMON APPLICATION FORM (CAF) FOR REGISTRATION AND

SANCTION OF INCENTIVES

1. Personal Details

1.1 Promoter's/ Managing Director's Name

Mr./ Ms. / Mrs.

1.2 Father's/Husband's Name

C/O/ W/O S/O

D/O

1.3 Aadhaar Number

1.4 Mobile Number

2. Office Address

3. Enterprise Name

3.1 Name of the Enterprise

3.2 Type of Enterprise

3.3 Nature of Enterprise

3.4 Category of Enterprise

(General / SC / ST / BC / Women / MSE)

3.5 PAN

3.6 GST No

3.7 GST Certificate

4. Enterprise Location Details

FORM 1- COMMON APPLICATION FORM (CAF) FOR REGISTRATION AND

SANCTION OF INCENTIVES

2.1 Plot/ Survey No.

2.2 City/ Town

2.3 State

2.4 Pin Code

2.5 Fax

2.6 Street/ Village Name

2.7 Country

2.8 District

2.9 Email ID

2.10 Telephone

Number (Including STD

and ISD Code)

Page 37 of 79

5. Details of Managing Directors/ Directors/ Partners

No.

Name

Gender

Physically

Handicapped

Community /

Caste

Share (in

6. Employment Information (Full-Time Employees for each component of the project to be

shown separately)

Employment

Category

Male (No's)

Female (No's)

Total (No's)

Management & Staff

Supervisors

Workers

Third party

Total

4.1

Plot/Survey No.

4.3

City/Town

4.5

Mandal/ EMC

4.7

Email ID

4.2

Street/Village Name

4.4

District

4.6

Pin Code

4.8

Telephone Number

Page 38 of 79

7. Enterprise Information

8. Uploads - Registration Certificate & Land Lease/ Sale Agreement / Sale Deed

9. Line of Activity (to be submitted for each component of the project separately)

S. No.

Line of activity

Units

Annual Capacity

Value (in INR

Lakhs)

10.

Fixed Capital Investment details

S. No.

Nature of Assets

New Enterprise

Investment

Amount (in INR

Lakhs)

7.1 Sector of Enterprise

7.3 Total Investment (Plant &

Machinery) (in INR lakhs)

7.5 Type of Registration

7.7 Date of Registration

(DD/MM/YYYY)

7.9 Date of Commencement of

Commercial Production

(DD/MM/YYYY)

7.10.a Date of Lease/Sale

Agreement/Sale Deed

(DD/MM/YYYY)

7.2 Type of Enterprise

7.4 Category of Enterprise

7.6 Registration Number

7.8 Major Line of Activity

7.10 Type of Land

7.10.b Lease applicable till

(DD/MM/YYYY)

Page 39 of 79

Land

Buildings

Plant & Machinery

Total

For expansion/ diversification, additional fields include expansion/diversification investment

amount and percentage increase (auto calculated on initial investment amount).

11.

Financing of Enterprise

Financing of Enterprise

Bank and NBFC / Self-financed

11.1 Uploads:

A. Banks & NFC

1) Statement of Accounts

2) Term Loan Sanction Letter

3) Civil Engineer Certificate on civil works

4) Board resolution/ partnership deed

5) Secondhand machinery certificate (Chartered Accountant & c)

6) Self-fabricated machinery (certified by Chartered Engineer)

7) Bills and invoices

8) Power release certificate

B. Self-Financed

1) Machinery certificate (certified by Chartered Accountant)

2) Secondhand machinery certificate (Chartered Accountant & Chartered Engineer)

3) Self-fabricated machinery (Chartered Engineer)

4) Civil Engineer Certificate on civil works

Page 40 of 79

5) Power release certificate

6) Board resolution/ partnership deed

7) Bills and invoices

8) Certificates such as Chief Financial Officer etc. are auto populated

11.2 Details of Financial Institution and Loan amounts (Only for Banks &

NBFCs)

11.3 Project Cost, Loan Sanctions and Release, Assets Acquired (in Lakhs)

(Only for Banks & NBFCs)

Nature of

Asset

Approved

Project

Cost

Quantum

of Loan

Sanctioned

Enterprise

Share

Loan

Received

Assets

Acquired

to the

extent of

Loan

Released

Assets which

form Part of

approved

Project Cost

but

loan was not

drawn

Total

acquired

Land

Buildings

Plant & M/c.

Machinery

contingencies

Erection

Technical

know-how,

Term

loan

sanction

Name of

Financial

Institution

Branch &

Address

Financial

Institution

Date of Filling

of Application

(DD/MM/YYYY)

Sanction

Reference

Number

Date of

Sanction

(DD/MM/YYYY)

Amount

Sanctione

Page 41 of 79

Nature of

Asset

Approved

Project

Cost

Quantum

of Loan

Sanctioned

Enterprise

Share

Loan

Received

Assets

Acquired

to the

extent of

Loan

Released

Assets which

form Part of

approved

Project Cost

but

loan was not

drawn

Total

acquired

feasibility

study

Working

capital

Total

11.4 Details of machinery

Name of

the

machine/

server with

specificatio

Conditio

n of

Machine

/ server

Imported

directly by

entreprene

Name

Suppli

GST

Numb

Date of

placement of

order

(DD/MM/YY

YY)

e-way

Bill No

Bill

Date

(DD/M

M/YY

YY)

Amount of

the bill

including

freight,

Insurance,

taxes, etc.

(in lakhs)

12.

Power Details

S.No. Source of Power

Total Power

Connected

Units

Date of Power Connection

(DD/MM/YYYY)

Page 42 of 79

13.

Bank Details (for incentives disbursement)

Type of

Account

Bank Name Branch

IFSC Code Account

No.

Re-enter

Account No.

Upload

Canceled

cheque leaf

Note: Investor can enter multiple bank accounts such as term loan account, working capital loan

account etc.

14.

Other Details

S.No

List of Categories

Yes/No

Date

Upload

Document

Remarks

1. ^{Has there been a break in}

production of the enterprise?

2. ^{Has the enterprise been}

purchased from other sources?

3. ^{Has there been a merger of the}

enterprise?

4. ^{Has there been an amalgamation of the}

enterprise?

5. ^{Has there been a change in}

management of the enterprise?

6. ^{Does enterprise have any additional}

Line of Activity?

Whether enterprise separate Identifiable

Investment?

Page 43 of 79

Declaration

1. I / We hereby confirm that the contents of the claim application are true to the best of my

/our knowledge.

2. I am authorized to file this application and I will take full responsibility of the information

mentioned. I /We hereby confirm that to the best of our knowledge and belief, information

given herein before, and other papers enclosed are true and correct in all respects. We further

undertake to substantiate the particulars about promoter(s) and other details with

documentary evidence as and when called for. I/We hereby agree that I/We shall forthwith

repay the amount released to me/us under scheme, if the amount of incentive under any

category are found to be disbursed in excess of the amount admissible whatsoever the

reason.

3. Authorization by the other Partners/ Board of Directors Resolution wherein the Name,

Designation and signature are attested.

4. I / We abide by the provision under the G.O., State Incentives and further abide by the

changes / modifications made by the State Government. I / We also abide by the decisions of

IT,E&C Department.

5. I / We shall not change the location of the whole or part of the enterprise effect any substantial

contraction or disposal of substantial part of its total capital investment within a period of six

(6)/ eight (8) years from the DCP as applicable.

6. I / We assure that the State incentives applied for will be used solely for the development of

the Enterprise and shall produce utilization certificate to the IT,E&C Department/ APEITA

within one year and furnish annual progress report and certified copy of audited accounts to

the IT,E&C Department/ APEITA for a period of six (6)/ eight (8) years as applicable.

7. In case a claim is made as a Benami as defined under Benami Transactions Act 2016, I

understand that action shall be taken against me as per respective provisions of the Act.

8. In case of a wrong claim I shall repay the entire amount of concession(s) availed under the

G.O. in Lump sum with interest, as specified by CCITEI.

9. I / We shall agree that apart from other consequences, I / We will forego the eligibility for the

continuance of incentives and other financial concessions for future years if these incentives

/ financial concessions were obtained by misrepresentation of facts or in case of misutilization.

I / We not only agree to pay back these incentives / financial concessions but also authorize

State Government to call back the same through summary proceedings under the provisions

of R.R. Act 1864

Place:

Signature of Authorized Person with name Designation & Firm/ Office Seal:

Date :

Page 44 of 79

1. Personal Details

FORM – 2

Investment Subsidy

1.1 Promoter's/ Managing Director's Name

Mr./ Ms. / Mrs.

1.2 Father's/Husband's Name

C/O/ W/O S/O

D/O

1.3 Aadhaar Number

1.4 Mobile Number

2. Office Address

3. Enterprise Name

3.1 Name of the Enterprise

3.2 Type of Enterprise

3.3 Nature of Enterprise

3.4 Category of Enterprise

(General / SC / ST / BC / Women / MSE)

3.5 PAN

3.6 GST No

3.7 GST Certificate

FORM 2- INVESTMENT SUBSIDY

2.1 Plot/ Survey No.

2.2 City/ Town

2.3 State

2.4 Pin Code

2.5 Fax

2.6 Street/ Village Name

2.7 Country

2.8 District

2.9 Email ID

2.10 Telephone

Number (Including STD

and ISD Code)

Page 45 of 79

4. Enterprise Location Details

5. Details of Land Purchased

S.No

Area

(in sqm)

Value as

per

approved

project

cost (in

INR)

Purchase

Value

(in INR)

Stamp

Duty

(in INR)

Registratio

n Fees

(in INR)

Building

Plinth

Area (in

Sqm.)

Eligible

Value of

Land

(in INR)

6. Details of Factory Building

S.No

Item

Actual Cost

as per Civil

Engineer

Certificate

Cost as

per

APSFC

Rates

Calculation

Details as per

APSFC Rates

Main factory shed

Raw material and finished products

godowns

Office room and lab room

Clean room

Cooling water ponds

Boiler shed and generator room

Effluent treatment plant/ ponds etc.

Overhead tanks, bore-wells and pump

4.1

Plot/Survey No.

4.3

City/Town

4.5

Mandal

4.7

Email ID

4.2

Street/Village Name

(EMC list /Dropdown)

4.4

District

4.6

Pin Code

4.8

Telephone Number

Page 46 of 79

house and sump

Fencing and gate

Architect fees and supervision

charges

Compound wall

Canteen

Workers rest room

Cycle/ vehicle stand

Security shed

Toilet room & sanitary fittings

Total

*APSFC – Andhra Pradesh State Financial Corporation

7. Documents

Civil Engineer Certificate

(Upload)

Approved Area Certificate by Town & Country Planning

(Auto populated)

Chartered Engineer Certificate for self-fabricated Machinery (Upload)

8. Details of Machinery (Auto-populated)

S.No Name of

the

machine

with

specific

ations

Conditi

on of

Machin

Importe

directly

entrepre

neur

Name of

Supplier

GST

Number

Date of

placement

of order

(DD/MM/Y

YYY)

e-way Bill

Bill Date

(DD/MM/Y

Y YY)

Amount

of the bill

including

freight,

Insurance

, taxes,

etc.

(in lakhs)

Page 48 of 79

9. Total Eligible Value of Plant and Machinery (in INR): (Auto populated)

Computed Cost for Land, Factory and Machinery

S.No.

Parameter

Value

Eligible cost of land for investment subsidy

Eligible cost of factory, building for investment subsidy

Eligible cost of machinery for investment subsidy

Total eligible capital investment

Eligible investment subsidy in %

Eligible investment subsidy in % as per the application date

Total Eligible investment subsidy (Value)

Declaration

1. I / We hereby confirm that the contents of the claim application are true to the best of my

/our knowledge.

2. I am authorized to file this application and I will take full responsibility for the information

mentioned. I /We hereby confirm that to the best of our knowledge and belief, information

given herein before and other papers enclosed are true and correct in all respects. We further

undertake to substantiate the particulars about promoter(s) and other details with

documentary evidence as and when called for. I/We hereby agree that I/We shall forthwith

repay the amount released to me/us under scheme, if the amount of incentive under any

category are found to be disbursed in excess of the amount admissible whatsoever the

reason.

3. Authorization by the other Partners/ Board of Directors Resolution wherein the Name,

Designation and signature are attested.

4. I / We abide by the provision under the G.O., State Incentives and further abide by the

changes / modifications made by the State Government. I / We also abide by the decisions of

IT,E&C Department.

5. I / We shall not change the location of the whole or part of the enterprise/ industry or effect

any substantial contraction or disposal of substantial part of its total capital investment within

a period of six (6)/ eight (8) years from the DCP as applicable.

6. I / We assure that the State incentives applied for will be used solely for the development of

the Enterprise and shall produce utilization certificate to the IT,E&C Department/ APEITA

within one year and furnish annual progress report and certified copy of audited accounts to

the IT,E&C Department/ APEITA for a period of six (6)/ eight (8) years as applicable.

Page 49 of 79

7. In case a claim is made as a Benami as defined under Benami Transactions Act 2016, I

understand that action shall be taken against me as per respective provisions of the act.

8. In case of a wrong claim I shall repay the entire amount of concession(s) availed under the

policy in Lump sum with interest, as specified by the CCITEI.

9. I / We shall agree that apart from other consequences, I / We will forego the eligibility for the

continuance of incentives and other financial concessions for further years if these incentives

/ financial concessions were obtained by misrepresentation of facts or in case of misutilization.

I / We not only agree to pay back these incentives / financial concessions but also authorize

State Government to call back the same through summary proceedings under the provisions

of R.R. Act 1864.

Place:

Signature of Authorized Person with name Designation & Firm/ Office Seal:

Date :

Page 50 of 79

FORM – 3

Stamp Duty / Registration Fee / Transfer Duty Reimbursement Claim Form

1. Office Address

2. Enterprise Name

2.1 Name of the Enterprise

2.2 Type of Enterprise

2.3 Nature of Enterprise

2.4 Category of Enterprise

(General / SC / ST / BC / Women / MSE)

2.5 PAN

2.6 GST No

2.7 GST Certificate

3. Enterprise Location Details

FORM 3- STAMP DUTY / REGISTRATION FEE / TRANSFER DUTY

REIMBURSEMENT CLAIM FORM

1.1 Plot/ Survey No.

1.2 City/ Town

1.3 State

1.4 Pin Code

1.5 Fax

1.6 Street/ Village Name

1.7 Country

1.8 District

1.9 Email ID

1.10 Telephone

Number (Including

STD and ISD Code)

3.1

Plot/Survey No.

3.3

City/Town

3.5

Mandal

3.7

Email ID

3.2

Street/Village Name

(EMC list dropdown)

3.4

District

3.6

Pin Code

3.8

Telephone Number

Page 51 of 79

4. Enterprise Information

5. Uploads - Registration Certificate & Land Lease/ Sale Agreement / Sale Deed

6. Stamp Duty / Registration Fee / Transfer Duty Reimbursement Details

Area of the land Purchased (as per registered sales deed) (in

Sq. Mts)

Plinth area of the building (as per approved building plan) (in

Sq. Mts)

Five times of the plinth area of factory buildings (in Sq. Mts)

(Auto Populated)

Eligible area for reimbursement beyond 5 times plinth area

(in Sq. Mts)

Reasons for increase in plinth area

4.1 Sector of Enterprise

4.3 Total Investment (Plant

&Machinery) (in INR lakhs)

4.5 Type of Registration

4.7 Date of Registration

(DD/MM/YYYY)

4.9 Date of Commencement of

Commercial Production

(DD/MM/YYYY)

4.10.a Date of Lease/Sale

Agreement/Sale Deed

(DD/MM/YYYY)

4.2 Type of Enterprise

4.4 Category of Enterprise

4.6 Registration Number

4.8 Major Line of Activity

4.9 Type of Land

4.10 Lease applicable till

(DD/MM/YYYY)

Page 52 of 79

Nature of transactions/deed registered for industrial use

(sale/lease-cum- sale Transfer deed/financial deeds and

mortgages etc.)

Purchase value of land as per document

Date of registration (DD/MM/YYYY)

Name of Sub-Registrar Office, where registered

Details of payment of stamp duty / registration fee / transfer

duty

Docum

ent No.

Amount of Duty /

Fee Paid (In INR)

Date of

Payment

(DD/MM/YYY

Registered Land

sale Deed/ Lease

Deed/Transfer

Deed/ Land

Conversion

Documents

Payment

Receipt

Number

Payment

Receipt

(Upload)

% reimbursement of stamp Duty

(Auto Populated)

Applicable stamp duty reimbursement amount

(Auto Populated)

% reimbursement of registration fee

(Auto Populated)

Applicable registration fee reimbursement amount

(Auto Populated)

% reimbursement of transfer duty

(Auto Populated)

Applicable transfer duty reimbursement amount

(Auto Populated)

Total reimbursement amount

(Auto Populated)

7. Land Cost Incentive Details (If applicable)

Date of payment of land cost

Payment Receipt No.

% reimbursement of land cost

Have you availed any special GO, if Yes, upload

(Upload)

Applicable land cost reimbursement amount

(Auto Populated)

Page 53 of 79

Final Eligible Land cost incentive amount to be

reimbursed

(Auto

Populated)

Declaration

1. I / We hereby confirm that the contents of the claim application are true to the best

of my /our knowledge.

2. I am authorized to file this application and I will take full responsibility for the

information mentioned. I /We hereby confirm that to the best of our knowledge and

belief, information given herein before and other papers enclosed are true and correct

in all respects. We further undertake to substantiate the particulars about promoter(s)

and other details with documentary evidence as and when called for. I/We hereby

agree that I/We shall forthwith repay the amount released to me/us under scheme, if

the amount of incentive under any category are found to be disbursed in excess of

the amount admissible whatsoever the reason.

3. Authorization by the other Partners/ Board of Directors Resolution wherein the Name,

Designation and signature are attested.

4. I / We abide by the provision under the G.O., State Incentives and further abide by

the changes / modifications made by the State Government. I / We also abide by

the decisions of IT,E&C Department.

5. I / We shall not change the location of the whole or part of the enterprise/ industry or

effect any substantial contraction or disposal of substantial part of its total capital

investment within a period of six (6)/ eight (8) years from the DCP as applicable.

6. I / We assure that the State incentives applied for will be used solely for the

development of the Enterprise and shall produce utilization certificate to the IT,E&C

Department/ APEITA within one year and furnish annual progress report and certified

copy of audited accounts to the IT,E&C Department/ APEITA for a period of six (6)/

eight (8) years as applicable.

7. In case a claim is made as a Benami as defined under Benami Transactions Act

2016, I understand that action shall be taken against me as per respective provisions

of the act.

8. In case of a wrong claim I shall repay the entire amount of concession(s) availed

under the G.O. in Lump sum with interest, as specified by the CCITEI .

9. I / We shall agree that apart from other consequences, I / We will forego the eligibility

for the continuance of incentives and other financial concessions for further years if

these incentives / financial concessions were obtained by misrepresentation of facts

or in case of misutilization. I / We not only agree to pay back these incentives /

financial concessions but also authorize State Government

Page 55 of 79

1. Enterprise Name

FORM – 4

Power Cost Reimbursement

1.1 Name of the Enterprise

1.2 Type of Enterprise

1.3 Nature of Enterprise

1.4 Category of Enterprise

(General / SC / ST / BC / Women / MSE)

1.5 PAN

1.6 GST No

1.7 GST Certificate

2. Enterprise Location Details

3. Power Cost Reimbursement Details

Industrial Service Connection Number

Category of Connection (Low Tension / High Tension)

Connected Power Load at the time of DCP (in kilo Volt

Amperes)

Power Release Date (DD/MM/YYYY)

Have you availed any special GO from Government of Andhra

Pradesh

(Auto

populated)

Eligible Rate per Unit (As per the GO Uploaded)

FORM 4 - POWER COST REIMBURSEMENT

2.1

Plot/Survey No.

2.3

City/Town

2.5

Mandal

2.7

Email ID

2.2

Street/Village Name

(EMC list dropdown)

2.4

District

2.6

Pin Code

2.8

Telephone Number

Page 56 of 79

Upload Relevant GO

(Auto populated)

No.

Source

Power

Mont

h to

Appli

Year to

Applie

Units

Consumed

as per

Power Bill

Light &

Fans

and

Colony

Consu

mption

Units

Eligibl

Units

as per

Bill

Rat

per

Uni

Amo

unt

Paid

per

Bill

Eligible

Rate

Incenti

Eligibl

Incenti

Amou

% of

Eligi

ble

Ince

ntive

Amo

unt

Pow

Rece

ipt

Bill

Final eligible incentive amount to be reimbursed: (auto populated)

4. Bank Details (for incentives disbursement)

Type of

Account

Bank Name Branch

IFSC Code Account

No.

Re-enter

Account No.

Upload

Canceled

cheque leaf

5. Other Details

No.

List of Categories

Yes/No

Date

Upload

Document

Remarks

1. ^{Has there been a break in}

production of the enterprise?

2. ^{Has the enterprise been}

purchased from other sources?

3. ^{Has there been a merger of the}

enterprise?

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No.

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Yes/No

Date

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Remarks

4. ^{Has there been an amalgamation of the}

enterprise?

5. ^{Has there been a change in}

management of the enterprise?

6. ^{Does enterprise have any additional}

Line of Activity?

7. Whether enterprise separate Identifiable