

DEPARTMENT OF COMMERCE AND INDUSTRY

Mantralaya, Mahanadi Bhawan, Nava Raipur Atal Nagar

Nava Raipur Atal Nagar, the 28th February 2025

NOTIFICATION

Order No. F 20-28/2024/11/6. - The State Government has enacted the "Industrial

Development Policy 2024-30" by even numbered notification dated 04-11-2024 and,

hereby, publishes the English version of the same.

Enclosed: The English Version.

By order and in the name of the Governor of Chhattisgarh,

RAJAT KUMAR, Secretary.

Industrial Development Policy 2024-30

(1) Vision

“अमृत काल : छ°ीसगढ़ िवजन @ 2047” - To establish new dimensions of industrial development, the

policy aims to contribute comprehensively to the overall development of the state.

(2) Duration and Review of the Industrial Development Policy 2024-30

1. The Industrial Development Policy 2024-30 will be effective from November 1, 2024, to

March 31, 2030.

2. The State Government reserves the right to review and amend/augment the provisions of the

Industrial Policy 2024-30 as needed for the development purposes.

(3) Background

(3.1) To accelerate the industrial development in the state, the conception of industrial policies

has been ongoing since the formation of the state. So far, five industrial policies have been

implemented: 2001-06 (this policy was terminated on October 31, 2004, prior to the originally

scheduled end date of October 31, 2006), 2004-09, 2009-14, 2014-19, and 2019-24.

(3.2) Alongside the implementation of the above industrial policies, various types of industrial

investment incentives have been provided as per the prevailing needs and to achieve the set

industrial development goals. These include interest subsidies, state capital investment

subsidies (infrastructure capital investment subsidies), stamp duty exemptions, electricity duty

exemptions, entry tax exemptions, value-added tax reimbursements, mandi fee exemptions,

and project cost capital subsidies, among others.

(3.3) To ensure more effective implementation of the policies and to provide greater incentives

to diverse and specific sectors or groups, special packages for Scheduled Castes/Scheduled

Tribes, Start-up Packages, Small and Cottage Industry Policies, and Logistics Park Policies

have been included from time to time.

(3.4) The policies also include provisions for self-employment schemes specifically aimed at

providing alternative employment opportunities to the youth of the state.

(3.5) In view of the above background, the state's geographical characteristics, existing

policies, and current needs, it is necessary to implement a new policy from November 1, 2024.

It is in this context that the Industrial Development Policy 2024-30 has been conceived.

(4) Introduction

(4.1) “ अमृत काल : छ°ीसगढ़ िवजन @ 2047 “ – To realise the vision of leveraging the state's internal

capacities and natural resources to a prosperous nation through innovative industrial techniques

“The Industrial Development Policy 2024-30" has been developed. The policy aims to identify

the economically and industrially backward areas of the state and provide maximum

infrastructure, incentives, and facilities for the economic and industrial development in those

districts and blocks, thereby fostering an industrial environment and creating as many

employment opportunities as possible.

(4.2) To promote industrial investment in agriculture products, mineral-based core sector

enterprises, and other resource-based industries across all development blocks, provisions have

been made. Special emphasis is placed on establishing enterprises in sectors such as

pharmaceuticals, textiles, modern information technology-based ventures, engineering,

defence products, food and agricultural commodity processing, and minor forest produce and

herbal-based businesses. By prioritizing the local processing of resources, the policy aims to

increase the income of the general public, the state's youth, farmers, and forest dwellers

engaged in the collection and trade of minor forest produce. Additionally, the policy includes

provisions to promote the service sector, keeping in mind the state's needs.

(4.3) To ensure comprehensive development, the policy mandates prioritizing local

employment for all investment incentives and includes special provisions for weaker sections

of society, ensuring that the benefits of government schemes reach the most weaker section of

the society. The state's geographical position provides direct connect to almost half of the

nation's population. About 44 percent of the state's total land area is covered with forests. The

Picturesque, forested valleys , river basins, and landscapes of the state are rich in minerals,

diverse flora, and all the herbs essential for Ayurveda.

352 (1)

(4.4) To simplify the processes of all government departments that investors/entrepreneurs

interested in setting up industries , the EASE OF DOING BUSINESS (EoDB) plan has been

implemented using cutting-edge information and communication technology. Various

processes for permissions, approvals, consents, licenses, and registrations have been

streamlined and made available online. All procedures have been structured to ensure

resolution within a specified time frame.

(4.5) To judiciously utilize the internal strength of the state's industrial sector for the benefit of

the state, provisions have been made to recognize and encourage the expansion, substitution,

or diversification of the traditional and established Enterprises. Enterprises engaged in

producing products essential for space, defence, rail, and nuclear science development will be

provided with every possible assistance in line with national needs. In addition to establishing

new Enterprises, challenges related to the expansion, diversification, and substitution of

existing Enterprises will be addressed based on the advice of representative industry

associations.

(4.6) Considering the state's logistical needs, efforts will be made to increase storage capacity

and area. Beyond expanding related equipment and mechanized facilities, the state government

is committed to the development of advanced cold storage, refrigerated vehicles, and improved

transportation facilities. Efforts will also be made to enhance road and rail connectivity and

expand the air travel network, ensuring rapid completion of ongoing projects to facilitate

smooth and efficient transportation throughout the state.

(4.7) The most important aspect is the participation of the public in policy making. Hence, to

draft this policy framework, extensive consultations were conducted with various stakeholders,

including the general public, industrial and business associations, academic institutions,

officials from government departments related to investment, and labour union representatives.

Successful implementation of this policy will not only increase investor confidence in the state

government but also contribute to the holistic and coordinated development of the state, thereby

enhancing Chhattisgarh's contribution to the nation's overall income and fostering the

prosperity of the state.

352 (2)

(5) Objective

(5.1) “ अमृत काल : छ°ीसगढ़ िवजन @ 2047 “ - The objective of the Industrial Development Policy

2024-30 is to foster industrial development across all development blocks, districts, and

divisions of the state. This will ensure well-planned and long-term growth of industrial

activities, such as production units, service units, and ancillary trade and business.

(5.2) To provide a conducive and supportive administrative environment for the general public

and aspiring entrepreneurs, making it easier to set up the industrial units in the state. The goal

is to develop Chhattisgarh as an attractive investment hub by integrating the state's single

window system with the national single window system. To achieve this, the process for

providing departmental permissions and approvals will be streamlined and made available

through an online portal system, ensuring that all required documents are accessible to

entrepreneurs within the minimum possible time frame.

(5.3) All development blocks in the state will be networked through industrial areas. Areas with

the highest potential will be prioritized for the establishment of industrial parks. To this end,

Department of Commerce Chhattisgarh government with the support from the Government of

India and the State Government , or through financial institutions and loans as needed via

CSIDC (Chhattisgarh State Industrial Development Corporation), will develop backward

areas. This will be done through government contributions or the department’s own financial

resources. As a result, well-developed land, plots, industrial buildings, shed-flat factory

complexes, and "plug-and-play" infrastructure will be made available for industrial units,

service units, and other ancillary industrial activities.

(5.4) Special provisions will be made to develop enterprises based on the latest technology as

needed in the state. Sectors such as textiles, pharmaceuticals, pharma-medical devices, food

processing and agricultural product preservation, downstream steel products, defence, IT, and

electronics hardware manufacturing will receive enhanced industrial investment incentives.

The policy will facilitate economic advancement by promoting value addition within the state

using its natural resources, agricultural and food products, human resources, and natural

resources.

352 (3)

(5.5) Core sector-based products such as steel, cement, thermal power, aluminium as well as

agricultural and food products and forest produce are processing locally, efforts will be made

to develop these systematically. Additionally, the objective is to link each region’s unique

characteristics with the entrepreneurship of local residents to develop new products.

(5.6) Special provisions have been made to prepare the available human resources in the state

for employment through skill development and other training programs. For this purpose, a

provision has been made to subsidy stipends/training allowances to employees who will be

working in the newly established units in the state to receive skill development training.

Additionally, the Government of India’s "Entrepreneurship Development Institute Centre"

is being set up.

(5.7) Beyond core sector enterprises, the goal is also to attract new investments in various

sectors and utilise the state's geographical advantages to produce consumer goods at affordable

prices.

(5.8) The policy aims to attract substantial investment in modern Enterprises such as artificial

intelligence, robotics, IT Enterprises, IT-enabled services, and biotechnology. This will create

opportunities for youth educated in institutions like IITs, IIITs, NITs, IIMs, and numerous

engineering colleges in the state to work locally within Chhattisgarh.

The policy framework has been prepared to target all these objectives.

(6) Strategy

“ अमृत काल : छ°ीसगढ़ िवजन @ 2047 “ - To achieve the goals, strategic provisions have been outlined

as follows:

(6.1) Considering the current industrial development of the state, Development Blocks have

been categorized into three groups: Group 1, Group 2, and Group 3.

(6.2) Plans have been made to promote the local processing of natural resources available in

the state to ensure value addition within Chhattisgarh. The strategy includes providing higher

352 (4)

incentives based on the state’s biodiversity, forest produce, herbal, and food processing

products with a focus on establishing these enterprises in the same districts.

(6.3) There is a plan to develop the capacity to produce products that are currently needed and

are imported in large quantities from outside to state. This initiative aims to enable Chhattisgarh

to export its locally manufactured products to the seven neighbouring states, as well as

nationally and internationally.

(6.4) To ensure the participation of weaker section of the society, including Scheduled

Caste/Tribe, women entrepreneurs, the third gender, ex-servicemen (including Paramilitary

Forces), retired Agniveers, those affected by Naxalism, and surrendered Naxalites, plans have

been made to provide greater incentives. This initiative aims to uplift these groups

economically.

(6.5) To ensure educated and trained youth find employment from state’s technical institutions,

training programs will be incorporated into the curricula of vocational education institutions

aligned with the needs of local enterprises. Coordination will be established with state

enterprises to adapt academic curricula to their needs, and, as necessary, new ITIs and

polytechnic institutes will be established. This approach will be tailored to skill development

and to facilitate employment within the state, in coordination with other departments and

enterprises.

(6.6) Efforts will be made to establish more incubation centres to encourage innovation and

start-up enterprises in the state. Technical education institutions will be encouraged to set up

their own incubators.

(6.7) To put rural areas and all development blocks on the state and national industrial map,

new industrial areas will be established as needed on department-owned land. Rural

industrialization will be promoted by developing industrial infrastructure in rural areas,

contributing to the state's holistic development.

(6.8) Under this "Industrial Development Policy 2024-30," only less polluting Thrust and

Special Category industries and service enterprises will be allocated land for setting up

enterprise in Nava Raipur, Atal Nagar.

352 (5)

(7) Improved Administrative Management

“अमृत काल : छ°ीसगढ़ िवजन @ 2047 “ - To achieve the goals of the following actions will be taken

in administrative management:

(7.1) The State Investment Promotion Board will be further empowered, and the single-window

system will be strengthened and integrated with the National Single Window System.

Integration efforts have already begun in collaboration with the National Informatics Centre

and the state's information technology agency, "CHiPS."

(7.2) To ensure the timely implementation of large and medium projects, provisions are being

made in policies and regulations to streamline the process of providing necessary approvals,

permissions, and consents (endorsements) for industrial investments through the single-

window system within stipulated time frames.

(7.3) The application process for enterprises will be simplified through integrated application

forms and a "Single Sign-On" system. Self-certification of required documents will be

accepted, and simplification measures will be taken as needed.

(7.4) A system has been established to ensure that all necessary permissions, consents, and

approvals for setting up enterprises are granted within the prescribed time limits. Regular

reviews will be conducted at the state level by the Head of the Department and at the district

level under the chairmanship of the Collector. The field structure of the Department of Industry

will be reorganised as necessary.

(7.5) Regular reviews of investment proposal implementation will be conducted at the state

level. Apart from establishing new enterprises, a dedicated system on the departmental website

is being set up to resolve issues faced by existing operational enterprises in maintaining

continuous production.

(7.6) Workshops and short-term training programs are being continuously organized in the state

to provide training to entrepreneurs and youth.

352 (6)

(7.7) Effective implementation of procurement rules will be ensured within state government

departments to facilitate the production and marketing of products from micro and small

enterprises in Chhattisgarh.

(8) Infrastructure Development and Industrial Land Management

“ अमृत काल : छ°ीसगढ़ िवजन @ 2047 “ - To achieve this goal the following actions will be taken

regarding industrial land & building management and the development of industrial

infrastructure:

(8.1) To promote the holistic development of the state and provide employment opportunities

to local youth, industrial areas/parks will be established in development blocks based on

potential demand.

(8.2) Currently, around 56 industrial areas are established in the state. New industrial areas will

be developed on land available under the department, as needed, and CSIDC will be

empowered to purchase private land at fair prices for the creation of a land bank.

(8.3) Efforts will be made to establish industrial corridors in the state. Assistance will be sought

from the "National Industrial Corridor Development Corporation" and other national-level

institutions to develop potential industrial corridors, such as the Korba-Bilaspur-Raipur-

Nagpur or Korba-Bilaspur-Raipur-Visakhapatnam routes.

(8.4) Special provisions have been made in this policy to develop private industrial zones

through private investo₹

(8.5) To ensure environmental protection, provisions will be made for the establishment of

solid waste management and water and effluent treatment plants in industrial areas under

the PPP model. Tree plantation will be mandatory in industrial area, and common facility

centres for cluster-based industries will be established under the PPP model. Special incentives

will be provided to the private sector for establishing these common facility centres.

352 (7)

(8.6) To increase storage capacity in the state, the rates for land allocation to develop logistics

parks will be rationalized and made convenient.

(8.7) CSIDC will construct multi-story industrial buildings and sheds for micro and small

enterprises within industrial areas.

(8.8) For establishing new industrial zones, the acquisition of private land will be facilitated

through mutual agreement, and, if necessary, the “land pooling arrangement” will be adopted.

(8.9) In addition to the currently established Electronic Manufacturing Cluster (EMC) in Nava

Raipur, efforts will be made to establish a Pharmaceutical Park and industrial parks related to

other secto₹

(8.10) To ensure the availability of land as needed for the establishment of industrial parks and

land banks, an Industrial Park and Industrial Land Bank Establishment Policy will be

formulated. This policy will enable the acquisition of land through mutual agreement,

purchase/acquisition of private land, land pooling, in addition to government land.

(9) Miscellaneous Facilities

“ अमृत काल : छ°ीसगढ़ िवजन @ 2047 “ - To achieve this goal actions will be needed in various areas

to address the challenges faced by existing and upcoming enterprises, enabling them to become

self-reliant. Provisions for industrial investment incentives for the development of micro,

small, medium, and large enterprises will be systematically divided into different categories

and classes. In line with this, non-financial facilities have also been incorporated into the policy

to enhance administrative efficiency.

(10) Marketing Support

10.1 To facilitate procurement from micro, small, and medium enterprises (MSMEs) in the

state, efforts will be made to implement the MSME Public Procurement Policy effectively in

Central Government public sector undertakings located in the state. Dialogue will be initiated

with these enterprises to list the materials they require for operations, and new units will be

established in the state to supply these materials. In districts where Central Government public

352 (8)

sector undertakings are established, efforts will be coordinated through district administration

and District Trade and Industry Centres to regularly gather details of the materials procured

and suppliers These efforts will be directed at supplying such materials from within the state

at both local and state levels.

10.2 Necessary actions will be taken to ensure the timely resolution of cases related to delayed

payments for purchases from micro and small enterprises through the MSE Facilitation

Council.

10.3 Provisions will be made for state enterprises to participate in national and international

trade fairs and exhibitions, facilitating market access for their products.

10.4 The Start-up Scheme and state’s micro, small, and medium enterprises (MSMEs) will be

encouraged to participate in government procurement through the GeM portal and Procurement

rules.

(11) Export Facilitation

11.1 To promote exports from the state, a Foreign Trade Assistance Center will be established

in Raipur in collaboration with national-level institutions like IIFT, Kolkata. This centre will

assist in the selection of new products for export and provide exporters with support for

completing formalities through the assistance centre.

11.2 Efforts will be made to promote export trade by enhancing coordination between various

institutions and departments of the Government of India to ensure the effective operation of

the Dry Port/Container Depot located in Nava Raipur.

11.3 Subsidies Provisions have been made on transportation costs from the unit site to the port

for export products, making state industrial units' products more competitive. Necessary steps

are also being taken to select export products and determine their quality.

11.4 Buyer-Seller Meets will be organized among traders, institutions, and other stakeholders

involved in export activities to facilitate export trade within the state.

352 (9)

(12) Provisions for Industrial Investment Incentives

12.1 To fulfill the objectives of the Industrial Development Policy 2024-30, the amendments

made by the Government of India in 2020 to the definition of micro, small, and medium

enterprises under the MSMED Act 2006 will be adopted. Provisions will be made to offer

"Industrial Investment Incentives" tailored to the nature, needs, and specific categories of

micro, small, medium, and large enterprises to promote balanced industrial development in the

state. Maximum limit for Industrial Investment Incentives will include subsidies and re-

imbursements provided by the government. Additionally, amounts related to exemptions will

be offered over and above economic investment incentives. The policy will include separate

chapters outlining various provisions accordingly:

Chapter

Description

(A)

Provisions for Micro, Small, and Medium Enterprises (MSMEs)

(B)

Provisions for Large Industries/Enterprises

(C)

Special Provisions for Specific Categories of Industries/Enterprises

(D)

Special Provisions for Industries/Enterprises of Specific

Classes/Groups

12.2) (a) To achieve the policy objectives, "Industrial Investment Incentives" will be

provided

for

"the

establishment

new

Enterprises,

expansion/diversification/substitution, and modernization of existing Enterprises" in the

state.

(b) For comprehensive industrial development across all areas of the state the development

blocks of all the districts of state are categorized into three groups: Group (One), (Two), and

(Three), with the amount of industrial investment incentives determined accordingly.

352 (10)

12.3) (a) To promote the development of all types of Industries/Enterprises, they have been

divided into "General and Thrust sector Enterprises," considering the state’s requirements.

(b) Separate provisions have been made for core sector products, such as steel, cement,

thermal power, and aluminium, to strengthen the state’s current industrial products and

position the state as a leader in their production, with specific policies for each sector.

investment incentive policy has been adopted for "specific product industries/sectors," such

as pharmaceuticals, textiles, food processing, agricultural product processing, NTFP

product processing, electrical and electronics products, IT/ITES, and others. Notably,

additional investment incentives will be provided to the first five anchor investors in these

sectors.

12.4) (a) In addition to the above-mentioned "Industrial Investment Incentives," special

provisions will be made for women entrepreneurs, retired ex-servicemen from the Indian Army

who are state domiciles, retired Agniveer ex-servicemen from the state, individuals/families

affected by Naxalism, differently abled persons, non-resident Indians, foreign direct investors

(FDI), export entrepreneurs, and projects established with foreign technology. These

beneficiaries will receive 10 percent more subsidy of the amount of subsidy provided to the

general enterprises, also the maximum limit will increase by 10 percent. Additionally, cases

related to exemptions will be provided for one extra year as compared to general enterprises.

(b) However, if an investor qualifies for additional benefits under more than one category or

provision, they will only be eligible to receive the additional benefits from one category as

specified in this policy.

12.5) As indicated in the points above, eligible enterprises in the general, thrust, and other

categories will be provided with various investment incentives, subsidies, exemptions, and

concessions:

S. No.

Description of the Facility

352 (11)

Net State Goods and Services Tax (Net SGST) Reimbursement

Fixed Capital Investment Subsidy

Interest Subsidy

Electricity Duty Exemption

Stamp Duty Exemption

Exemption from Mandi Fees (for MSMEs and large enterprises in

agriculture, food processing, non-timber forest products processing,

and bio-ethanol/compressed bio-gas sectors)

Exemption from Land Use Change Fee (Diversion Fee)

Concession in Service Charges Payable to CSIDC for Land Allotment

Outside Industrial Areas (Land Bank)

Project Report Subsidy

Quality Certification Subsidy

Technical Patent Subsidy

Technology Purchase Subsidy

Margin Money Subsidy

Employment Subsidy for Disabled (Handicapped), Retired Personnel,

Agniveers and Surrendered Naxals

Environment Management Project Subsidy (Environmental Project

Subsidy)

Water

and

Energy

Efficiency

(Energy

Audit)

Expense

Reimbursement

Transportation Subsidy (for Exporting Industries)

352 (12)

S. No.

Description of the Facility

Exemption/Concession on Land Premium for Land Allotment in Industrial

Areas/Industrial Parks

Expense Reimbursement as an Incentive for Listing with the National Stock

Exchange (NSE)

Reimbursement of Expenses for Employee Training in MSME Thrust Sectors

and the Information Technology Industry

Exemption/Concession on Land Premium for Land Allotment in Industrial

Areas for Scheduled Tribes/Castes (for Micro, Small, and Medium

Enterprises/Industries)

Reimbursement of Registration Fee

Provisioned packages under Industrial Policy 2024-30

Industrial Investment Promotion Packages Available for MSME Service

Category industries/enterprises

Industrial Investment Promotion Package for Large Industries/Enterprises in the

Service Category

Industrial Investment Promotion Package for Micro, Small, and Medium

Industries/Enterprises in General and Thrust Sectors

Industrial Investment Promotion Package for Large Industries/Enterprises in

General and Thrust Sectors

Industrial Investment Promotion Package for Large Industries/Enterprises in the

Core (Steel) Sector

Industrial Investment Promotion Package for Other Large Industries/Enterprises

in the Core Sector (Excluding Steel) and for Small, Medium, and Large Solar

Power Plants

Industrial Investment Promotion Package for Large Industries/Enterprises in the

Pharmaceutical Sector in the State

352 (13)

Industrial Investment Promotion Package for Large Industries/Enterprises in the

Textile Sector

Industrial Investment Promotion Package for Large Industries/Enterprises in

Agriculture and Food Processing, Non-Timber Forest Products Processing, and

Green Hydrogen/Compressed Bio Gas Sectors

Industrial Investment Promotion Package for Large Industries/Enterprises in the

Electrical and Electronics Sector

Industrial Investment Promotion Package for Large Industries/Enterprises in the

Artificial Intelligence (AI), Robotics, and Computing (GPU) Related Sector

Industrial Investment Promotion Package for Large Industries/Enterprises in the

Information Technology (IT) Related Sector

12.6) Considering the current density of rice mills/parboiling units in the state, these units will

only be eligible for the industrial investment incentives declared for the general category

industries/enterprises when established in development blocks classified under Group 3, for

the

establishment

new

industries/enterprises

well

for

expansion/diversification/substitution/modernization.

12.7) During the period of this policy, the following stamp duty exemptions will be provided

for farmers/landowners/land-displaced individuals affected by land/building acquisition for

industrial projects/land banks/ industrial areas/ industrial parks, /land pooling, as well as in

cases of land/building purchases:

1) Full exemption from stamp duty will be granted to the persons affected from land acquisition

for the purpose of Industrial area/Land bank, on the purchase of agricultural land/buildings

Industrial Investment Promotion Package for Large Industries/Enterprises in the

IT Enabled Services (ITES) / Data Center Related Sector

Special Industrial Investment Promotion Package for Scheduled Tribes/Castes

Chhattisgarh State Startup Package

Chhattisgarh State Logistics Package

Special Promotion Package for Closed and Sick Industries in Chhattisgarh State

352 (14)

(excluding mining lease land) within 02 years of receiving land acquisition compensation, up

to the amount received as land acquisition compensation.

2) Full exemption from stamp duty will be provided for the purchase of land/buildings acquired

or purchased by private investors for establishing industrial areas/parks approved by the

Government of India or the State Government, as well as for enterprises established within

these areas.

3) Full exemption from stamp duty will be granted for the purchase of land/buildings by

Chhattisgarh State Industrial Development Corporation Limited (CSIDC) for industrial areas,

industrial plots, industrial purposes, land banks, and infrastructure development, whether the

assets are purchased or leased.

12.8) Under the Industrial Development Policy 2024-30, industries/enterprises for setting up

cold storage, logistics hubs, or warehouses on industrial/commercial land will be eligible for

subsidies, exemptions, and concessions as specified, based on their eligibility under the

"Industrial Investment Promotion" provisions.

12.9) Service units, including those related to information technology and IT-enabled services,

that qualify for economic investment incentives under this policy can be established on

commercial/industrial diverted land or land diverted for the related service.

12.10) For the development of film enterprises in the state, investments in new film production

studios, editing studios, sound recording studios, and activities related to film processing will

be eligible for "Industrial Investment Promotion" benefits equal to the subsidies,

exemptions, and concessions provided to general sector enterprises, based on investment

amounts as specified in the policy. Such units can be established on commercial/industrial

diverted land or land diverted for the related service.

12.11) A new scheme “उīम øांित योजना” will be implemented under this policy to increase self-

employment opportunities for the state's youth. Unemployed youth will be provided with loans

through financial institutions for setting up enterprises/businesses, along with subsidies and

interest subsidies from the state.

352 (15)

12.12) Efforts will be made to increase employment opportunities through service enterprises.

Investments in identified service enterprises will be eligible for "Industrial Investment

Promotion" benefits as specified under this policy.

12.13) The establishment of industrial areas/parks by the private sector will be encouraged,

with the following special provisions:

(a) To promote the establishment of private industrial areas/parks on a minimum of 15 acres of

land, 30 percent of infrastructure cost (except land) will be granted as subsidy, up to a

maximum of ₹4 crore. There will be full exemption from stamp duty, 50 percent

reimbursement of land registration fees, and 100 percent exemption from land diversion fees

(diversion charges). Developers of these private industrial areas/parks will be allowed to

allocate land to enterprises based on their own rules and conditions, but they must comply with

all government rules and regulations for establishment and development.

(b) For every additional 15 acres of land developed beyond the initial area as mentioned in

point (a), 30 percent of capital investment (except land) will be granted as subsidy up to a

maximum of ₹3 crore. There will also be full exemption from stamp duty, 50 percent

reimbursement of land registration fees, and 100 percent exemption from land diversion fees

(diversion charges). Industries/Enterprises established in these industrial areas will also receive

industrial investment incentives.

receive "Industrial Investment Promotion" benefits under this policy. New enterprises

established in these private areas will be eligible for subsidies 10 percent higher than the

subsidies provided based on the category of development block with maximum limit to be

increased by 10 percent, subject to the maximum amount of subsidy earmarked for particular

scheme of subsidy. In case of exemptions the duration will be increased by one additional year.

12.14)

(a) Enterprises classified as micro, small, medium, large, mega, or ultra-mega that had initiated

actions for setting up their units under the Industrial Policy 2019-24 and completed all four

stages of the "effective steps" defined in the Industrial Development Policy 2024-30 before

352 (16)

November 1, 2024, will have the option to choose the industrial investment incentives from the

Industrial Policy 2019-24. Once chosen, this option will be irreversible.

(b) If no option is selected, the unit will be eligible for the benefits of the policy that is in effect

on the date the unit starts production. In cases where existing enterprises opt for the Industrial

Development Policy 2024-30 or do not select any option, they must return any benefits received

under the Industrial Policy 2019-24 equivalent to the amount of incentives provided.

(c)Information of the chosen option must be submitted to the respective District Trade and

Industries Center/Directorate of Industries, Raipur (Chhattisgarh) within 90 days from the date

this policy comes into effect.

(d) If an enterprise chooses the Industrial Policy 2019-24, the project must be completed within

two years for micro and small enterprises, three years for medium enterprises, four years for

large enterprises, and within five years for other types of enterprises, from the date of issuance

of the Udyam Akanksha /IEM.

(e) Investors for whom bespoke packages have been notified by the state government under the

Industrial Policy 2019-24 will have the option to continue receiving industrial investment

incentives under the terms specified in their bespoke package notification, adhering to the

conditions mentioned therein.

12.15) If an investor has only availed of stamp duty exemption and land premium concession

benefits under previous state policies (including the Industrial Policy 2019-24), they will be

eligible for the benefits under the Industrial Development Policy 2024-30 only when the

industry/enterprise starts production between November 1, 2024, and March 31, 2030.

12.16) If an investor avails only stamp duty exemption and land premium concession benefits

during the term of the Industrial Development Policy 2024-30, the Enterprises will only receive

the policy benefits upon commencing production between November 1, 2024, and March 31,

2030. If the production does not commence by March 31, 2030, Industries will be eligible for

benefits declared under the subsequent industrial policy.

352 (17)

12.17) If an investor receives approval for expansion, diversification, substitution, or

modernization of an existing Enterprises and completes all actions to receive a production

certificate within the policy period of the Industrial Development Policy 2024-30, the

Enterprises will only receive benefits if production starts between November 1, 2024, and

March 31, 2030. If production starts after this period, the provisions of the upcoming industrial

policy will apply.

12.18) Industrial investment incentives declared under the Industrial Development Policy

2024-30 will not be available to the Government of India, the State Government, or their public

Enterprises (unless explicitly specified otherwise), except for institutions explicitly declared

eligible in this policy.

12.19) To receive industrial investment incentives declared under the Industrial Development

Policy 2024-30, enterprises must employ 100 percent Chhattisgarh state’s domicile for

unskilled positions, a minimum of 70 percent for skilled positions, and a minimum of 40

percent for administrative/managerial positions.

12.20) To receive industrial investment incentives declared under the Industrial Development

Policy 2024-30, enterprises must coordinate with the state government when deciding on

proposed activities for the expenditure of CSR funds as mandated under the Companies Act,

2013.

12.21) Industries/Enterprises interested in establishing research and development laboratories

will be encouraged and provided with land and other necessary facilities equivalent to those

available for small Enterprises.

12.22) Pump storage-based hydroelectric projects established in the state under clauses 3(3),

3(4), and 3(5) of the Chhattisgarh State Hydroelectric Project (Pump Storage-Based)

Establishment Policy 2023 of the Energy Department will be eligible for the industrial

investment incentives declared for general sector industries under this Industrial Policy, in

addition to the concessions mentioned in the Energy Department’s policy. Notably, projects

established under clauses 3(1) and 3(2) of the said Energy Department policy will not be

eligible for additional investment incentives under the Industrial Development Policy 2024-30.

352 (18)

12.23) Mini hydel power plants established under the effective policy of the Energy

Department for the establishment of small and micro hydroelectric projects up to 25 MW

capacity will be eligible for the industrial investment incentives declared for general sector

industries under this Industrial Development Policy 2024-30, replacing clause 7 of the said

Energy Department policy.

12.24) Solar energy projects established under the Chhattisgarh State Solar Energy Policy

2017-27 will be eligible for the industrial investment incentives declared for core sector

industries (excluding steel) under the Industrial Development Policy 2024-30, in place of the

concessions mentioned in clause 8-A of the Energy Department’s policy.

12.25) To provide industrial investment incentives to MSME service sector enterprises under

the industrial development policy 2024-30, service activity certificates will be issued by the

District Trade and Industries Centre, enabling them to avail of the incentives provided in this

policy.

12.26) If any industry or service enterprise receives concessions or subsidies under the

Production-Linked Incentive (PLI) scheme implemented by the Government of India, the

industrial investment incentives eligible under the Industrial Development Policy 2024-30 will

be provided in addition to the incentive amount given under the PLI scheme.

12.27) (a) To make effective use of the invested amount in closed and sick enterprises for the

benefit of the state, a rehabilitation package will be provided as per Chapter (D-4).

(b) If an enterprise has initiated establishment work but has not commenced commercial

production and has not received any economic investment incentives from the department, and

the assets of such an industry/enterprise is acquired by another entrepreneur/firm/company

through the National Company Law Tribunal (NCLT), SARFAESI Act, or financial

institutions recognized by the Reserve Bank as per prescribed rules, then upon initiating the

industry/enterprise, the new buyer will be eligible for incentives as a "new unit."

In this case, the investment calculation will comprise of the amount specified in the sale

deed/contract executed in favour of the new buyer under NCLT, SARFAESI Act, or recognized

financial institutions, from the date of execution/acquisition of possession to the date of

352 (19)

commencement of production and Investment made up to 6 months for micro and small

industries/enterprises , 12 months for medium enterprises/medium service enterprises, and 24

months for large enterprises from the date of commencement of production.

exemption/concession in land premium but has not commenced commercial production, and

has not availed of any other economic investment incentives from the department, then its

assets, if purchased by another entrepreneur/firm/company through the National Company Law

Tribunal (NCLT), SARFAESI Act, or financial institutions recognized by the Reserve Bank as

per the prescribed rules, will be eligible for the remaining industrial investment incentives

under the terms of the original notification related to stamp duty exemption,

exemption/concession in land premium.

(d) An industry/enterprise that has commenced commercial production but is either currently

operational or closed and has not received any subsidies/exemptions/concessions from the

department will be eligible for industrial investment incentives as a "new unit" under this policy

if acquired by another entrepreneur/firm/company through NCLT, SARFAESI Act, or

financial institutions recognized by the Reserve Bank as per prescribed rule. The investment

calculation will comprise of the amount specified in the sale deed/contract executed in favour

of the new buyer, certified by the bank. The enterprise will also be eligible for incentives under

this policy for any expansion/diversification/substitution/modernization undertaken.

(e) An industry/enterprise that has commenced commercial production and is currently

operational and has availed of subsidies/exemptions/concessions from the department must

seek permission from the department before selling to another entrepreneur/firm/company.

Upon receiving proper authorization, the enterprise will be eligible for industrial investment

incentives only in cases of substitution/diversification/expansion, as per the policy.

(f) An enterprise that has previously commenced commercial production and is now closed and

has availed of subsidy /exemptions/concessions from the department, will be eligible for

industrial investment incentives under the package declared for closed and sick enterprises as

per the Industrial Development Policy 2024-30 when acquired by a new buyer.

352 (20)

12.28) Categories of Industries

(1) For the purposes of industrial investment incentives under the Industrial Development

Policy 2024-30, the definitions of enterprises/industries will be as specified in Annexure-1 of

this policy.

(2) Under the Industrial Development Policy 2024-30, enterprises are classified for industrial

investment promotion into categories such as General Enterprises, Thrust Sector Enterprises,

Core Sector Enterprises, Ineligible Enterprises, and Special Category Enterprises.

Additionally, all development blocks in the state have been categorized into three groups for

industrial development purposes. The three categories of development blocks, namely Group

(One), (Two), and (Three), will be as specified in Annexure-4.

(3) Industries/Enterprises are further categorized based on the size of investment into the

following classifications:

Serial

Number

Type of Industry

Micro Industries/Enterprise

Small Industries/Enterprise

Medium Industries/Enterprise

Large Industries/Enterprise

Micro Service Industries/Enterprise

Small Service Industries/Enterprise

Medium Service Industries/Enterprise

Large Service Industries/Enterprise

(4) Under the Industrial Development Policy 2024-30, Core Sector Industries/Enterprises refer

to steel plants, cement plants, aluminium plants, and thermal power plants (as detailed in

Annexure-5).

(5) General Sector Enterprises/Service Enterprises under the Industrial Development Policy

2024-30 refer to all enterprises/service enterprises except for those specifically categorized as

352 (21)

Thrust Sector Enterprises/Service Enterprises, Core Sector Enterprises/Service Enterprises,

Ineligible Category Enterprises, and Special Category Enterprises.

(6) Categories of Investors

For the purposes of "Industrial Investment Promotion," entrepreneurs/investors are

classified as follows:

Serial Number

Classification of Investors

General Category Entrepreneurs.

Entrepreneurs from the Scheduled Castes and Scheduled Tribes.

Non-Resident Indians (NRIs), Foreign Direct Investors (FDI), Export Investors,

Enterprises with Foreign Technology.

Women Entrepreneurs and Third Gender.

Retired Ex-servicemen from the State, Retired Police and Paramilitary Forces Personnel,

Retired Agniveer Ex-servicemen from the State, Individuals Affected by Naxalism,

Differently abled Entrepreneurs

Entrepreneurs from Women’s Self-Help Groups in the State

Entrepreneurs from Farmers Producer Organisations (FPOs) in the State

12.29) Special Provision

1. The State Government constitutes a Ministerial Sub-Committee for significant investments

under this policy in the interest of the state. This committee will have the authority to review

and make decisions on proposals for providing special investment incentives, in addition to the

industrial investment incentives specified in the policy, for significant investments in particular

industries. The members of this Ministerial Sub-Committee will be as follows:

Serial Number

Department Name

Designation

Hon’ble Chief Minister, Chhattisgarh

Chairman

Hon’ble Minister, Finance Department, Government of

Chhattisgarh

Member

Hon’ble Minister, Law Department, Government of

Member

352 (22)

Chhattisgarh

Hon’ble Minister, Other Departments as Required,

Government of Chhattisgarh

Member (Special Invitee)

Hon’ble Minister, Department of Commerce and

Industries , Government of Chhattisgarh

Member Secretary

2. Under this policy, measures will be taken to simplify the rules and procedures applied by

various departments for granting permissions/approvals to industries established in the state.

Coordination will be established among all departments to provide integrated

permissions/approvals. The State Investment Promotion Board will be strengthened to facilitate

this process. A high-level committee chaired by the Chief Secretary will be formed to regularly

review the progress of investment proposals.

3. The process of providing industrial investment incentives under this policy to industries

established in the state will be made as contactless (No Physical Contact) as possible. The

online system will be made more transparent, robust, timely, and functional. Wherever

possible, the process for granting all subsidies/exemptions/concessions will be integrated into

this system.

4. Measures will be taken and necessary provisions will be made in the rules to minimize the

time required for establishing industries.

352 (23)

Recognized Definitions

Under the Industrial Development Policy 2024-30

352 (24)

Annexure-1

Recognized Definitions

Under the Industrial Development Policy 2024-30

(In reference to clause 12.28(1) of this policy)

(1) “Appointed Day" under the Industrial Development Policy 2024-30 refers to the date the

policy comes into effect, i.e., November 1, 2024.

(2) The classification of development blocks for industrial purposes will be as per the groups

(One), (Two), and (Three) mentioned in Annexure-4.

(3) "Industrial Area" refers to all industrial areas under the authority of the State

Government/Chhattisgarh

State

Industrial

Development

Corporation

and

those

established/under establishment, maintained, including industrial areas, industrial corridors,

industrial institutions, semi-urban industrial institutions/rural workshops, industrial

development centres, industrial areas established under joint ventures, integrated infrastructure

development centres, industrial parks, and special economic zones, regardless of the name

used, as well as industrial areas/parks/special industrial zones established with

approval/assistance from the State Government/Government of India and industrial areas

approved by the Atal Nagar Development Authority, Nava Raipur.

(4) "Industrial Unit" refers to any unit established/under establishment in the State of

Chhattisgarh as manufacturing/processing/service enterprises.

(5) "Udyam Aakansha" refers to the “Udyam Akanksha Acknowledgement" certificate

issued through the portal of the Department of Commerce and Industry, Government of

Chhattisgarh. Under this policy, this certificate will be valid for five years from the date of

acknowledgement. Certificates issued under the previously effective system with a two-year

validity and still valid will be referenced under this policy and considered valid for five years

from the date of acknowledgement. The department will provide the necessary arrangements

in the existing online system for this purpose.

(6) "New Enterprise" refers to an enterprise that has commenced commercial production on

or after November 1, 2024, and holds a valid commercial production certificate issued by the

352 (25)

competent authority, or, in the case of service enterprises, a certificate of commencement of

commercial service, with the date of commencement of commercial production or service listed

as November 1, 2024, or later and on or before March 31, 2030.

However, for enterprises being established in the field of information technology during the

fiscal year 2024-25, the eligibility for incentives under the Industrial Development Policy

2024-30 will be from the date of issuance of the notification for this policy, provided one of

the following conditions is necessarily fulfilled:

(6.1) To qualify as a New Enterprise, the following conditions must be met:

(1) In cases of sole proprietorship, the land must be in the name of the owner/industrial unit.

For cases other than sole proprietorships, the land must be in the name of the enterprise

unit/company.

"However, in cases of private land leases (rented), the lease period must be registered in the

name of the unit for a minimum of 11 years"

(2) New sheds and buildings must be constructed on the land specified in Clause 1.

"However, in cases where sheds/buildings are leased (rented), the lease must be registered in

the name of the enterprise unit for a minimum of 11 years"

(3) New plant and machinery must be installed on the land, shed, and building mentioned in

Clauses 1 and 2.

(6.2) For a New Enterprise set up within the premises of an existing enterprise after the

Industrial Development Policy 2024-30 becomes effective, the following conditions must be

fulfilled:

(a) The new enterprise must be proposed within the premises of the existing enterprise, and

(b) It must be established as a new enterprise, holding a certificate issued by the competent

authority, and commence production/service within the policy period.

(d) It must clearly exist as a separate unit.

352 (26)

(e) To be recognized as a new enterprise, it must meet the following conditions:

(1) An Udyam Akanksha, I.E.M. a letter of intent, or industrial licence must be issued in the

name of the new unit after the appointed date, and these documents must be valid.

(2) A separate electricity connection must be in the name of the new enterprise.

(3) A separate GST registration must be in the name of the new enterprise.

(4) A shed/building must be constructed on the specified land.

(5) New plant and machinery must be installed in the constructed shed/building.

(6) The new enterprise must maintain separate records for the purchase of raw materials and

the sale of manufactured products/services.

(7) A production certificate must be issued in favour of the new enterprise by the competent

authority.

(8) The existing enterprise must not violate any contract/notification related to industrial

investment incentives received by the previously established enterprise within the premises.

(9) It will also be necessary that the raw material or product of the new enterprise is not used

as raw material or a product of the existing enterprise. In other words, the new product should

not be part of backward or forward integration, and the classification of the new product must

be different from that of the existing product.

(7) "Existing Enterprise" under the Industrial Development Policy 2024-30 refers to all

enterprises established in the state that commenced commercial production before the specified

date, i.e., November 1, 2024, and hold a valid certificate issued by the competent authority.

(8) Under the Industrial Development Policy 2024-30, the following conditions must be met

for eligibility for industrial investment incentives under “Expansion of Existing

Enterprises”:

(a) All enterprises established in the state that, on or after the specified date, make an additional

investment of at least 25 percent of the approved investment amount in plant and machinery

between the date of acknowledgement for expansion and the date of commencement of

commercial production,

(b) Under "Expansion of Existing Enterprises ," there must be a minimum 25% increase in

the registered capacity or average production (whichever is higher) of the unit (including the

352 (27)

investment made during the 6/12/24 months for subsidy earlier) and a 10% increase in total

employment. Additionally, the expanded capacity must have been achieved.

November 1, 2024, and March 31, 2030.

(d) Before starting the process of "Expansion of Existing Enterprises ," it is mandatory for

the existing unit to obtain acknowledgement for the proposed investment project from the

competent authority (who issued the production certificate to the unit).

(e) New industrial/service units established after the specified date of the Industrial

Development Policy 2024-30, upon starting production/service and obtaining a commercial

production certificate from the competent authority, will be eligible for subsidies, exemptions,

and concessions based on the investment made for "enterprise expansion" within the

maximum limits declared in this policy. It will be necessary to fulfill the conditions related to

additional investment, employment, and production as specified.

(9) Eligibility for Industrial Investment Incentives under "Diversification":

To be eligible for industrial investment incentives under the "Diversification" scheme

described in this policy, the following conditions must be met:

(a) Diversification refers to the inclusion of a new product/service in an existing enterprise

under the "Diversification" scheme after the appointed date of this policy.

(b) Under the "Diversification" scheme, there must be a minimum of 25 percent, of approved

investment in existing unit, additional capital investment in plant and machinery and a 10

percent increase in total employment from the date of acknowledgement for diversification to

the date of commencement of commercial production.

production certificate) must be notified, and acknowledgement must be obtained.

352 (28)

(d) Industrial units that establish new enterprises after the specified date of the Industrial

Development Policy 2024-30, upon starting production and obtaining a commercial

production certificate from the competent authority, will be eligible for subsidies, exemptions,

and concessions based on the investment made for diversification. This eligibility will be

within the maximum limits declared in the policy, provided that the conditions related to

additional investment, employment, and production are fulfilled.

(10) Eligibility for Industrial Investment Incentives under "Substitution/Modernization":

To be eligible for industrial investment incentives under the "Substitution/Modernization"

scheme described in this policy, the following conditions must be met:

(a) This applies to micro, small, and medium industrial/service units where, on or after the

specified date of the Industrial Development Policy 2024-30, an existing industrial unit makes

a minimum capital investment of 125 percent of the original investment in plant and machinery,

as per a bank-financed project, to replace old machinery. It is also necessary that the machines

proposed for substitution are at least 5 years old.

(b) Under the "Substitution/Modernization" scheme, if there is a 10 percent increase in total

employment, the unit will be eligible for incentives up to 50 percent of the invested amount in

fixed capital, provided production commences within the current policy period.

notify the competent authority (who issued the production certificate) and obtain

acknowledgement before initiating the process after November 1, 2024. Additionally,

production with the substituted/modernised machinery/investment must commence by or

before March 31, 2030.

(11) (a) "Micro Enterprise /Micro Service Enterprise " refers to enterprises with an

investment in plant and machinery or equipment of up to ₹1 crore and an annual turnover of

up to ₹5 crore. The enterprise must hold an "Udyam Akansha" and, upon commencing

production, a production certificate issued by the competent authority.

352 (29)

However, under this policy, the classification of the unit for industrial investment incentives

will be determined solely based on the investment amount in plant and machinery or equipment.

(b) "Small Enterprise /Small Service Enterprise " refers to enterprises with an investment in

plant and machinery or equipment of up to ₹10 crore and an annual turnover of up to ₹50

crore. The enterprise must hold an "Udyam Akansha" and, upon commencing production, a

production certificate issued by the competent authority.

However, under this policy, the classification of the unit for industrial investment incentives

will be determined solely based on the investment amount in plant and machinery or equipment.

in plant and machinery or equipment of up to ₹50 crore and an annual turnover of up to

₹250 crore. The enterprise must hold an Udyam Akanksha/I.E.M./Letter of Intent or industrial

license and, upon commencing production, a production certificate issued by the competent

authority.

However, under this policy, the classification of the unit for industrial investment incentives

will be determined solely based on the investment amount in plant and machinery or equipment.

12) "Large Enterprise /Large Service Enterprise " refers to enterprises with an investment of

more than ₹50 crore in plant and machinery or equipment and an annual turnover

exceeding ₹250 crore. The Enterprise must hold an Enterprise Aspiration/I.E.M./Letter of

Intent or industrial license and, upon commencing production, a production certificate issued

by the competent authority.

However, under this policy, the classification of the unit for industrial investment incentives

will be determined solely based on the investment amount in plant and machinery or equipment.

13) "Thrust Sector Enterprise " under the Industrial Development Policy 2024-30 refers to

enterprises mentioned in Annexure-2.

14) "Ineligible Enterprise" under the Industrial Development Policy 2024-30 refers to

enterprises mentioned in Annexure-3.

352 (30)

15) "Core Sector Enterprise " under the Industrial Development Policy 2024-30 refers to

enterprises mentioned in Annexure-5.

16) "General Enterprise " refers to enterprises that are not categorised as "Thrust Sector

Enterprise," "Ineligible Enterprise," or "Core Sector Enterprise," and for which no separate

industrial investment incentive package is specified/announced under this policy.

17) "Fixed Capital Investment" refers to investments made for the establishment of new

enterprises or the expansion/diversification/substitution/modernization of existing enterprises

(as applicable), including investment in land/land development, shed-building construction,

new plant and machinery installation, electricity supply, water supply, and boundary wall

construction.

For new enterprises , fixed capital investment will be calculated from the date of Udyam

Akanksha

the

acknowledgement

date

for

expansion/diversification/substitution/modernization of existing enterprises, starting from the

initiation of the project at the site to the commencement of commercial production.

Additionally, for micro and small industrial/service enterprises, investments made in approved

project components within six months after commencing commercial production will be

considered valid. For medium industries/service enterprises, this period is 12 months, and for

large industries/service enterprises, this period is 24 months.

18) "Date of Commencement of Commercial Production/Service" means:

(a) For Micro and Small Enterprises : The date 45 days after the notified date of trial

production/service commencement by the enterprise or the date of commercial production

certified by the competent authority, whichever is earlier.

(b) For Medium Enterprises : The date 75 days after the notified date of trial

production/service commencement by the enterprise or the date of commercial production

certified by the competent authority, whichever is earlier.

352 (31)

commencement by the Enterprise or the date of commercial production certified by the

competent authority, whichever is earlier.

19) "Commercial Production Certificate"

(a)

Upon

application

the

enterprise

for

the

establishment

new

enterprise/expansion/diversification/substitution/modernization of an existing enterprise, a

"Commercial Production Certificate" may be issued by the competent authority after

verification.

(b) Only one original production certificate will be issued for the establishment of a new

Enterprise, which will form the basis for providing "Industrial Investment Incentives" under

the policy.

related to capital investment, employment, product names, and annual capacity will be recorded

as amendments in the original production certificate. This will serve as the basis for providing

"Industrial Investment Incentives" under the policy. An appropriate system will be made

available for amending the production certificate, either online or offline.

(d) Service enterprises will be issued certificates by the competent authority upon commencing

service

activities

starting

production/service

activities

following

expansion/diversification/substitution/modernization.

(e) The date of commercial production for thermal power projects and other power-generating

units will be determined based on the certificate issued by the Department of Energy or the

competent authority designated by it.

20) "Scheduled Caste/Scheduled Tribe Entrepreneur" refers to a person who, under the

applicable definition by the Central Government, is notified as a member of the Scheduled

Caste/Scheduled Tribe for the state of Chhattisgarh, is a domicile of Chhattisgarh, and holds a

permanent certificate issued by the competent authority for such notification.

352 (32)

(21) " Enterprises Proposed/Established by Scheduled Caste/Tribe Entrepreneurs" refer

to enterprises that are proposed or established by "Scheduled Caste/Scheduled Tribe

Entrepreneurs" of the state. In the case of a partnership firm, all partners must belong to the

notified Scheduled Caste/Tribe of Chhattisgarh. If it is a company formed under the Indian

Companies Act, all shareholders must belong to the notified Scheduled Caste/Tribe of

Chhattisgarh. In the case of a cooperative or society formed under the Societies Act, all

members must belong to the notified Scheduled Caste/Tribe of Chhattisgarh. They must be

domicile of the state, hold a valid Udyam Akansha/I.E.M./Letter of Intent/Industrial License,

and, upon commencement of commercial production, possess a production certificate issued

by the competent authority.

(22) For availing of the benefits provided under this policy as a cooperative institution formed

with share capital from the State Government, the institution must have a minimum of 90

percent share capital from the State Government or its enterprise, and a valid certificate issued

by the competent authority must be presented.

(23) "Women Entrepreneur" under this policy refers to a person who is eligible for benefits

under the following conditions:

(a) A woman who is a domicile of the state and has proposed or established an enterprise.

(b) In the case of a partnership firm, at least 51 percent of the partnership must belong to women

of the state.

shareholding must belong to women of the state.

(d) In the case of a cooperative institution, at least 51 percent of the members must be women

of the state.

(e) In the case of a society formed under the Societies Act, at least 51 percent of the members

must be women of Chhattisgarh.

352 (33)

(f) In all the above categories, it is also necessary that at least 50 percent (separately for each

category) of the workforce in managerial, skilled, and unskilled positions must be women.

Furthermore, if the enterprise owner is a woman, she will not be included in any of the

workforce categories of managerial, skilled, or unskilled labour.

(24) "Manufacturing Enterprise " refers to an enterprise classified under the manufacturing

category as per the Micro, Small, and Medium Enterprises Development Act, 2006 (as

amended from time to time) by the Government of India.

(25) "Divyang/Disabled" refers to a person who falls under the Persons with Disabilities

(Equal Opportunities, Protection of Rights, and Full Participation) Act, 1995, by the

Government of India and holds a certificate issued by a competent authority authorized for this

purpose.

(26) "Ex-servicemen" refers to a domicile of Chhattisgarh who has retired from the

paramilitary forces/armed forces of the Government of India and holds a certificate from the

respective administrative department/office.

(27) "Person Affected by Left-Wing Extremism (LWE)" refers to a domicile of the state

who has been disabled or is a family member (including parents, sons, daughters, husband, or

wife) of a person deceased due to Naxalite activities in the state. The certificate for this must

be issued by the Collector of the respective district or an officer nominated by them.

(28) "Self-Help Group" refers to a self-help group registered in the state.

(29) "Project/Scheme" refers to:

(a) The project cost (excluding working capital) indicated in the project report attached with

the application for obtaining an Udyam Akanksha/I.E.M./Letter of Intent/Industrial License or

other documents considered acceptable by the department, submitted to the competent

authority for micro, small, and medium enterprises.

(30) "Exporting Enterprise " refers to an Enterprise that has been issued a Letter of Permission

(L.O.P.) for export by the competent authority of the Government of India.

352 (34)

(31) "Term Loan" refers to a loan approved and disbursed (excluding working capital) by

scheduled banks authorized by the Reserve Bank of India, public financial institutions declared

under Section 4(A) of the Companies Act, 1956, financial corporations established under the

State Financial Corporations Act, 1951, Khadi and Village Industries Commission/Board,

Scheduled Caste/Scheduled Tribe Finance and Development Corporation, Backward Classes

and Minority Finance and Development Corporation, and other financial institutions.

(32) "Project Report" refers to a report prepared for the establishment, expansion, or

diversification of a new Enterprise , approved by any department of the state, an

entrepreneurship development centre, EDII, CITCON, MSME institutions, national-level

financial institutions, or a business consultant from the private sector, such as a chartered

accountant or chartered engineer. The report includes details about the financial cost of the

project, market potential, raw material availability, technical aspects, profit and loss, etc.

(33) The definitions issued by the State Government from time to time will be valid for

"Unskilled Workers, Skilled Workers, and Managerial Positions."

(34) The definition issued by the Government of India will be valid for "Non-Resident

Indian."

(35) The definition issued by the Government of India will be valid for "FDI Investor."

(36) "Enterprise Related to Foreign Technology" refers to such enterprises that have been

granted approval/consent by the Government of India to establish an industrial project in the

state of Chhattisgarh.

(37) "Domicile of the State" will be as defined by the State Government from time to time,

and the person must hold a certificate issued by a competent authority for this purpose.

(38) "Closed/Sick Industrial Unit" refers to enterprises that hold a production certificate

issued by a competent authority and are defined/declared by the State Government under the

policy for closed/sick enterprises as per the definitions issued from time to time.

(a) A Closed Enterprise is defined as:

352 (35)

1. An industrial unit that was commercially operational for at least two years before closure

and

2. Has been closed for at least the past 18 consecutive months, resulting in electricity

disconnection, or

3. Has a nil determination form filed for Central Excise (GST) during this period, or

4. Has reasons accepted by the State-Level Rehabilitation Committee.

(b) A Sick Enterprise is defined as:

1. A micro or small enterprise (as per the MSME Act 2006, amended 2020) is

considered "sick" if, based on audited accounts, the account with the highest debt

remains an NPA (Non-Performing Asset) for over two years,

The net worth of the unit has declined, with accumulated cash losses reducing net worth

to 50 percent in the previous fiscal year.

2. For cases other than micro and small enterprises, a sick industry is defined as one

where the loan account has become an NPA for six months or more, or continuous

losses (accumulated losses) have led to a 50 percent reduction in net worth based on the

audited accounts of the previous year.

(39) " Enterprise Premises" refers to the boundaries of the industrial/commercial/ancillary

land allocated for enterprise establishment by the State Government/Directorate of Industries

or CSIDC or any agency recognized under this policy, or land purchased for this purpose.

Note: Residential-purpose land will not be included within these boundaries.

(40) "Rural Area" refers to an area defined as a village in revenue records or a settlement area

with a population not exceeding 2,000, as per the 2011 Census or data prepared from time to

time by the Central Government.

352 (36)

(41) "Village Industry Unit" refers to an enterprise classified by the Khadi and Village

Industries Commission, excluding ineligible/negative enterprises.

(42) "Permanent Employment" refers to the wages/remuneration paid directly by the

enterprise to personnel in unskilled/skilled/managerial categories in an established unit holding

a production certificate. Employment provided through contractors will not be included.

(43) "Land Bank" refers to government and private land acquired for the establishment of

industrial projects outside the industrial areas, parks, and institutions described in definition

point number-3. This land must be under the name/authority of the State

Government/Directorate of Industries or CSIDC or any agency recognized under this policy.

(44) "White Goods" refers to products defined in this category by the Government of India,

such as televisions, air conditioners, refrigerators, and washing machines.

(45) "Net SGST" refers to the actual amount of SGST deposited in the treasury of the

Government of Chhattisgarh after adjusting various types of eligible input tax credits related

to the sale of goods/services within Chhattisgarh. This will not include SGST/IGST amounts

related to products sold outside the state in any form or manner. The SGST amount paid on the

purchase of plant and machinery/raw materials/ancillary items by the unit will not be included

but will be adjusted as per the input tax credit provisions under the GST Act.

Net SGST exemption will only be valid for products consumed by the final consumer within

the state of Chhattisgarh. Detailed instructions/procedures will be issued separately for this

purpose.

(46) "Pharmaceutical Sector" refers to enterprises and units in the pharmaceutical sector,

such as formulation, Active Pharmaceutical Ingredients (API), Key Starting Materials (KSM),

Drug Intermediates (DI), and other products recognized and declared by the Government of

India in the pharmaceutical sector from time to time.

(47) "Textile Sector" refers to textile enterprises and units engaged in ginning, spinning,

weaving, dyeing, and processing of textiles, apparel, MMF yarn/fabric from recycled products,

apparel production, technical textiles, and support activities including Buildtech, Geotech,

352 (37)

Indutech, Mobiltech, Protech, Ecotech, Agrotech, Clothtech, Hometech, Meditech, Sportstech,

Packtech (excluding plastic packaging), and other products/enterprises recognized by the

Government of India and the State Government in this category from time to time.

Note: Textile and garment manufacturing units engaged in the production of legally prohibited

products will not be eligible for subsidies under this policy.

(48) "Agriculture, Food & Horticulture Product Processing Sector" refers to enterprises

and units in the agriculture, food, and horticulture product processing sector (excluding

ethanol production units) recognized by the Government of India and the State Government,

and other declared products recognized in this sector from time to time.

(49) "Electronics Sector Products" refers to enterprise units in the electronics sector

recognized by the Government of India and the State Government, and other declared products

recognized in this sector from time to time.

(50) "IT/ITES Sector Products" refers to enterprise units in the IT/ITES sector recognized

by the relevant departments of the Government of India and the State Government, and other

declared products recognized in this sector from time to time.

(51) "Effective Steps" refers to:

(1) The unit has acquired valid possession of the land.

(2) The unit has commenced construction work and expended 10 percent of the

proposed capital investment for the shed/building as per the project report.

(3) The unit has placed a firm purchase order for plant and machinery, including an

advance payment, as specified in the project report.

(4) The unit has submitted applications for statutory approvals/permissions/no-

objections to the relevant departments/offices for project establishment, such as

establishment approval, building construction permits, etc.

Note: In case of any dispute regarding the definitions, the decision of the

Department of Commerce and Industry, Government of Chhattisgarh, will be

final and binding.

352 (38)

List of Thrust Sector Enterprises

Under the Industrial Development Policy 2024-30

352 (39)

Annexure-2

List of Thrust Sector Enterprises

Under the Industrial Development Policy 2024-30

(In reference to the clause-12.28 (2) and definitions mentioned in point number 13 of this policy)

Serial Number

Description

Minimum Capital Investment in

Plant and Machinery

(Amount in ₹ Lakh)

(A) Pharmaceutical and Medical Device Sector

Pharmaceutical Enterprise

500

Medical and Laboratory Equipment

Medical Grade Oxygen Gas (Liquid and

Gaseous Form)

200

Oxygen Gas Cylinder Manufacturing

1000

Oxygen Concentrator

150

Cryogenic Gas Tanker

Face Mask, Non-rebreather Mask, Oxygen Flow

Meter, Nasal Cannula, etc.

Non-invasive Ventilator, Invasive Ventilator

200

Surgical Gloves, PPE Kits, Overall Body

Protectors, Other Equipment for Infection

Prevention

200

Nutraceutical Products / Sports Nutraceutical

Products

200

Equipment for Vaccine Production, Reagents for

RT-PCR Test, True-Not Test, Antigen Test,

500

352 (40)

(B) Agriculture, Food and Horticulture Product Processing Sector

Fruit, Flower, Vegetable and Other

Horticulture Product Processing Enterprise

Food Processing and Agriculture-based

Enterprises as defined by the Government of

India (excluding Rice Mills, Paddy Parboiling &

Cleaning, Huller Mills, Rice Bran Solvent

Extraction Plants and Refining of Food Oil

(Independent Unit)/ Excluding Refinery and

Paddy/Multi-grain/Sugarcane-based Ethanol

Production Units.)

Branded Dairy Products (Including Milk

Chilling)

140

Poha, Murmura (Puffed Rice)

200

(c) Automobile Sector

Automobile, Auto Components

150

Electric Two-Wheelers, Three-Wheelers, Four-

Wheelers Vehicles and their Battery

Manufacturing, Hydrogen Fuel Cell Vehicles

500

Manufacturing of Equipment for Electric

Vehicle Charging Stations

As per approved policy of government of India

Establishment of Enterprises for Scrapping End-

of-Life Vehicles

200

(c) Defence and Aerospace Sector

Drone Manufacturing Enterprise

500

Aerospace, Aircraft Repair (MRO)

500

Defence Equipment

1000

(D) Information Technology (IT) Hardware Sector

Robotics Technology Enterprises, Artificial

Intelligence Technology Enterprises,

Information Technology Enterprises and IT-

Supported Service Enterprises Requiring

100

352 (41)

Hardware

Products under Biotechnology and

Nanotechnology

100

White Goods, Electronic and Electrical

Consumer Products

250

(E) Textile Sector

Textile Enterprises (Spinning, Weaving,

Power Loom, Fabrics and Ready-Made

Garments and Other Processes) (Excluding

Non-Woven Fabric Bags)

150

Polyester Staple Fiber

100

Ready-Made Garments

Technical Textiles

500

(F) Engineering Sector

Products/Equipment/Spare Parts Supplied to

Railways, Space, Defence

Institutions/Departments,

Telecommunications and Aviation Companies

140

Stainless Steel and its Products

5000

Bicycles and Products/Equipment/Spare Parts

Used in Bicycle Manufacturing.

Plant/Machinery/Engineering Product and its

spares

125

Ferrous/Non-ferrous Metal-based

Downstream Products, Alloy Steel and its

Products

250

Aluminium-based Downstream Products

250

Plant/Machinery/Spares used for Electricity

Production from New and Renewable Sources

1000

352 (42)

Plant/Machinery/Spares used Electricity

Production, Transmission and Distribution

150

Transmission Line Towers/Mobile Towers

and their Spare Parts/Equipment

250

Self-Propelled Agricultural Machinery,

Tractor-based Agricultural

Implements/Agricultural Implements

Wagon Coach Spares and Fittings

150

Hand Pump and Spares Manufacturing

100

Submersible Pump and Spare Manufacturing

100

Electric Motor and Spare Parts Manufacturing

100

Grain Silos

125

Manufacturing of Cutting Tools, Dies and

Fixtures

150

(G) Forest Produce based Sector

Herbal, Herbal Medicine and Minor Forest

Produce-based Enterprises

100

Bamboo-based Enterprises (Where Bamboo is

the Main Raw Material)

Enterprises Based on Lakh (Where Lakh is Used

as the Main Raw Material)

Enterprises based on wood obtained from

Plantations

100

Compressed Wood and Enterprises based on it

100

(H) Thrust Sector Enterprises Based on Classification

Gems and Jewellery

100

Sports Goods

500

352 (43)

Manufacturing of Organic Fertilizers, Organic

Pesticides and Bone Meal

200

(I) Product-based Thrust Sector Enterprises

Moulded Furniture, Containers, PVC Pipes

and Fittings, Household Plastic Items

125

Paint/Distemper

125

Non-Plastic Bags (Excluding Non-Woven

Bags)

Fly Ash Products (Excluding Cement)

Refractory Items

100

Footwear and Related Enterprises

100

Cutting and Polishing of Floor Stones, Cutting

and Polishing of Granite Stones, Cutting and

Polishing of Marble Stones, Cutting and

Polishing of Other Mineral Rocks and Tiles

Manufacturing

Village Industry Units such as Pen

Manufacturing, Garland Manufacturing, Incense

Stick, Dona Pattal Manufacturing, Animal Feed,

Soap and Washing Powder, Phenyl, School

Bags, CFL Bulbs, Steel Windows/Doors/Rolling

Shutters, and Other Industries with a Minimum

Capital Investment of ₹10 Lakhs in Plant and

Machinery

Production of Cosmetics

Wooden Seasoning and Chemical Treatment

Plant

Prefabricated Building Materials

125

(J) Investor Classification-based Sector

Enterprises Established as Joint Ventures

between Foreign Companies Using Foreign

Technology and Indian Companies in the

Private Sector

1000

352 (44)

Such other categories of Enterprises as may be

Notified by the State Government from Time

to Time

Note:

1. To be eligible for thrust sector enterprises, it will be necessary to invest capital in plant

and machinery item of minimum limit or more prescribed by the State Government,

Department of Commerce and Industries

2. If an enterprise manufactures products from the Thrust Sector along with products

from any other category, it will be eligible for industrial investment incentives based

on the lower product category (whichever is lower of the two).

352 (45)

List of Ineligible Enterprises for the Entire State

Under the Industrial Development Policy 2024-30

352 (46)

Annexure-3

List of Ineligible Enterprises for the Entire State

Under the Industrial Development Policy 2024-30

(In reference to the clause-12.28 (2) and definitions mentioned in point number 14 of this policy)

(1) Alcohol distillery and alcohol-based beverage manufacturing (excluding alcohol

production based on non-timber forest produce).

(2) Saw Mill (Sawmill).

(3) Polythene bags and disposable plastic products prohibited by the Government of India/State

Government.

(4) Enterprises related to Pan Masala, Gutkha, Betel Nut (Supari) and tobacco.

(5) Slaughterhouse (Butchery).

(6) Packaged Drinking Water.

(7) Coal and Coke Briquettes, Coal Screening, Coal Washery.

(8) Lime manufacturing, Lime Powder, Lime Chips, Dolomite Powder.

(9) All types of mineral powders, slag grinding.

(10) Asbestos and asbestos-based enterprises.

(11) Leather Tannery.

(12) Sponge Iron, Integrated Steel Plant, Thermal Power Generation Units

(Restricted to the following blocks only).

Serial Number

Name of the District

Name of the Block

Bilaspur

Bilha

Raipur

Dharsiwa

13) Stone Crusher/Grit Manufacturing (only for development blocks in Group-1 and 2).

14) Rice Mill and Parboiling (only for development blocks in Group-1 and 2).

15) Repacking of all types of products.

16) Any other enterprises notified by the State Government.

Note: If an ineligible enterprise is established along with another category of enterprise, the

investment made in the ineligible product will be deducted from the total project investment

and the remaining investment will be eligible for industrial investment incentives.

352 (47)

Development Block Categorization

Under the Industrial Development Policy 2024-30

352 (48)

Annexure-4

Development Block Categorisation

Under the Industrial Development Policy 2024-30

(In reference to Clause 12.28 (2) of this policy)

S.N.

Name of the

District

Development Block

Group - One (10)

Development Block

Group - Two (61)

Development Block

Group - Three (75)

Raipur

Dharsiwa

Tilda, Arang, Abhnapur

Gariyaband

Gariyaband,

Fingeshwar

Chhura, Deobhog,

Mainpur

Baloda bazar-

Bhatapara

Baloda Bazar-

Bhatapara, Simga

Palari, Kasdol

Mahasamund

Mahasamund,

Saraipali, Pithora

Bagbahara, Basna

Dhamtari

Dhamtari, Kurud

Magarlod, Nagri

Durg

Durg, Dhamdha,

Patan

Balod

Balod, Gundardehi,

Gurur, Daundi

Daundi-Lohara

Bemetara

Bemetara, Saja,

Berla, Navagarh

Rajnandgaon

Rajnandgaon,

Dongargaon,

Dongargarh

Chhuria

Khairagarh-

Chhuikhadan-Gandai

Khairagarh,

Chhuikhadan

Mohla- Manpur-

Ambagarh Chowki

Ambagarh Chowki,

Manpur, Mohla

Kabirdham

Kawardha, Bodla,

Sahaspur, Lohara

Pandariya

Bilaspur

Bilha, Takhatpur,

Masturi, Kota

Mungeli

Mungeli, Pathariya,

352 (49)

Lormi

Gaurela-Pendra-

Marwahi

Pendra Road, Pendra

Marwahi

Raigarh

Kharsiya, Tamnar,

Gharghoda, Pusaur,

Dharamjaygarh,

Lailunga

Sarangarh - Bilaigarh

Sarangarh,

Baramkela

Bilaigarh

Janjgir - Champa

Akaltara

Bamhanidih,

Navagarh, Baloda,

Pamgarh

Sakti

Sakti, Jaijepur,

Malkharoda, Dabhra

Korba

Katghora

Pali, Kartala, Podi-

Uproda

Surguja

Ambikapur

Lundra, Lakhanpur,

Sitapur, Batauli,

Udaypur, Mainpat

Surajpur

Pratappur, Premnagar,

Bhaiyathan, Odagi,

Ramanujnagar

Balrampur

Balrampur, Kusmi,

Rajpur,

Ramchandrapur,

Shankargarh,

Wadrafnagar

Jashpur

Jashpur, Pathalgaon,

Kunkuri, Bagicha,

Duldula, Manora,

Kansabel, Farsabahar

Koriya

Baikunthpur, Sonhat

Manendragarh -

Chirmiri - Bharatpur

Manendragarh,

Bharatpur, Khadagvan

Bastar

Jagdalpur

Bakavand, Bastanar,

Darbha, Luhandiguda,

Bastar, Tokapal

Dantewada

Dantewada, Gidam,

Katekalyan, Kuakonda

352 (50)

Sukma

Konta, Chhindgarh,

Sukma

Kanker

Kanker, Charama

Antagarh,

Bhanupratapur,

Durgkondal,

Narharpur, Koylibeda

Kondagaon

Keshkal, Baderajpur,

Makdi, Farasgaon

Bijapur

Bijapur, Bhairamgarh,

Bhopalpattanam, Usur

Narayanpur

Narayanpur, Orchha

352 (51)

List of Core Sector Enterprises

under the Industrial Development Policy 2024-30

352 (52)

Annexure-5

List of Core Sector Enterprises

Under the Industrial Development Policy 2024-30

(In reference to the Clause 12.28(2) and definitions mentioned in point number 15 of this policy)

From the perspective of "Industrial Investment Incentives," the following medium and large

enterprises will be considered under the Core Sector:

S. N.

Type of Industry

Eligible Development Blocks

Steel Plant

Group-1 Development Blocks (excluding Dharsiwa block

of Raipur district and Bilha block of Bilaspur district),

Group-2 and Group-3

Cement Plant

Group-1, Group-2 and Group-3

Aluminium Plant

Group-1, Group-2 and Group-3

Thermal Power Plant

Group-1, Group-2 and Group-3

Note: During the duration of the Industrial Development Policy 2024-30, new Core Sector

Enterprises

established

various

development

blocks,

well

the

expansion/diversification/substitution/modernization of existing Enterprises, will be eligible

for industrial investment incentives as specified for Core Sector enterprises, provided there are

no other ineligibilities as per the provisions for large enterprises in this policy.

352 (53)

List of Eligible Micro, Small and Medium Service Category

Enterprises

352 (54)

Annexure-6

List of Eligible Micro, Small, and Medium Service Category Enterprises

Under the Industrial Development Policy 2024-30, service category enterprises listed in the

following table will be eligible for industrial investment incentives as specified, subject to

meeting the minimum fixed capital investment outlined in Column 3 of Annexure-6 for the

service sectors mentioned in Column 2. For this purpose, a Service Activity Certificate will be

issued by the respective District Trade and Industry Centre as per the provisions of this policy,

to make the incentives available as stipulated.

S.N.

Service Name

Minimum Fixed

Capital

Investment

(Rupees in Lakh)

(A)

Logistics Service Sector

Packaging Service

Transportation Service

Warehouse

100

Cold Storage

150

Courier Service

100

Freight Transportation

100

(B)

IT and IT-Enabled Services

3D/Animation/VFX Studio

Film Studio

Business Process Outsourcing (BPO)

IT Consultancy

352 (55)

S.N.

Service Name

Minimum Fixed

Capital

Investment

(Rupees in Lakh)

Data Processing Centre

Artificial Intelligence related Research and Development

(C)

Engineering Services

Automobile Repairing and Service Centre (in Group-3

Development Blocks)

General Engineering and Fabrication Service (for Group-2 and

Group-3 Development Blocks)

General Engineering and Fabrication Service (for Group-3

Development Blocks)

Repair and maintenance of Railway transport equipment

Repair service Centers for all other types of Industrial

Machines

Repair Service Centers for Agricultural Equipment

(D)

Research & Development Sector

NABL Certified Industrial Research and Development Lab

Industrial Testing Lab

125

Lab Involved in Testing Raw Materials and Finished Products

(E)

Tourism, Entertainment, and Other Social Service Sector

352 (56)

S.N.

Service Name

Minimum Fixed

Capital

Investment

(Rupees in Lakh)

Amusement/Water/Adventure Park (Excluding Land Cost)

1500

Hotel, Resort and Convention Centre (Excluding Land Cost)

1500

Museum and Other Cultural Services

100

Eco Tourism Centre (For Group-2 and Group-3 Development

Blocks)

100

Health and Wellness Centre (Excluding Land Cost)

500

Home Stay Services (within 20 km of Surguja and Bastar

Divisions and Protected Wildlife Areas of the State)

(Excluding Land Cost)

Note: Service units in this category will not be eligible for

fixed capital subsidy. Interest subsidy will only be provided

up to the limit of Net SGST reimbursement paid during that

period.

Working Women Hostel (Excluding Land Cost)

500

Center of Excellence (CoE)

500

Establishment of Facilities for Adventure Tourism Activities

(F)

Business Service Centre

Hallmark Certification Service Centre

Printing, Digital Printing and 3D Printing Job Work

(Excluding Land Cost)

Charging Station Service Centre for Electric Vehicle

(Excluding Land Cost)

Power Laundries

Machine-Operated Seed Grading Services

352 (57)

S.N.

Service Name

Minimum Fixed

Capital

Investment

(Rupees in Lakh)

(G)

Environment Conservation Related Services

e-Waste Management

Common Effluent Treatment Plant

100

Hazardous and Other Waste Disposal/Management

Note:

(1) The authority to include, remove or enhance new services in the above list will rest

with the relevant department of the State Government. The department may revise the

list as needed from time to time or at intervals not exceeding six months.

(2) Other services/activities/sectors may be amended as notified by the State

Government from time to time.

352 (58)

Chapter - (A)

Industrial Investment Incentives (Subsidies, Exemptions, and

Concessions)

under the Industrial Development Policy 2024-30

(In reference to the provisions described in Clause 12 of this

policy)

352 (59)

Category (A-1)

Provisions for Industrial Investment Incentives

for Service Category Enterprises

352 (60)

Industrial Investment Incentives for MSME Service

Category Enterprises

352 (61)

Annexure-7

Industrial Investment Incentives (Subsidies, Exemptions, and Concessions) for

MSME Service Category Enterprises

During the duration of the Industrial Development Policy 2024-30, eligible new MSME service

enterprises established in various development blocks listed in Annexure-6 will be provided

with industrial investment incentives up to 150 percent of the amount invested on heads of

fixed capital in the project.

This

package

will

include

the

following

benefits

terms

subsidies

/exemptions/concessions/reimbursements:

(1) Net State Goods and Services Tax (Net SGST) Reimbursement:

Eligible new service enterprises classified as micro, small, and medium enterprises in the state

will be reimbursed the net State Goods and Services Tax (Net SGST) paid, for up to 10 years

from the date of commencement of commercial operations subject to maximum limit of 150

percent of Fixed Capital Investment.

Fixed Capital Investment Subsidy

A fixed capital investment subsidy will be provided to eligible new micro, small and medium

service enterprises established in the state as per the following details

Enterprise Level

Category of Area

Percentage of

Subsidies on Fixed

Capital Investment

Maximum Limit of

Fixed Capital

Investment Subsidy

(Amount in Lakhs)

Micro Enterprise

Group 1

Group 2

Group 3

Group 1

350

352 (62)

Small Enterprise

Group 2

450

Group 3

550

Medium Enterprise

Group 1

700

Group 2

750

Group 3

800

Note:

(a) Subsidy for the Micro Service Enterprise category will be disbursed in a single

installment.

(b) Subsidy for the Small Service Enterprise category will be disbursed in equal

installments over three years.

installments over five years.

Note:

(1) Only one benefit, either the Net State Goods and Services Tax (Net SGST)

reimbursement mentioned in point number 1 or the fixed capital investment subsidy,

can be availed based on the selection of an option. Once chosen, the selected option

will be irreversible. The investor must submit an option letter along with an affidavit in

the format prescribed by the department.

(2) The first installment of the fixed capital subsidy will be disbursed upon submission

of the application and subsequent approval as per rules, after the commencement of

production.

(2) Interest Subsidy:

Under this policy, an interest subsidy will be provided for the establishment of eligible micro,

small, and medium new service enterprises in the state on term loans obtained from financial

institutions recognized by the Reserve Bank of India, as per the following details:

Enterprise Level

Category of Area

Duration of

Subsidy (in Years)

Percentage of

Subsidy

Maximum Annual

Limit of Subsidy

352 (63)

(Amount in

Lakhs)

Micro Enterprise

Group 1

Group 2

Group 3

Small Enterprise

Group 1

Group 2

Group 3

Medium

Enterprise

Group 1

Group 2

Group 3

(3) Electricity Duty Exemption

Under this policy, eligible micro, small, and medium new service enterprises established in the

state will be granted an exemption from electricity duty payments as per the following details:

Area

Maximum Subsidy Duration

Group-1

Full exemption up to 6 years from the date of commencement of

commercial production

Group-2

Full exemption up to 8 years from the date of commencement of

commercial production

Group-3

Full exemption up to 10 years from the date of commencement of

commercial production

4) Stamp Duty Exemption

Full exemption from stamp duty will be provided for the establishment of eligible micro, small,

and medium new service enterprises set up by entrepreneurs of all the categories, categorized

352 (64)

according to the investor class. This exemption will apply to the purchase/lease of

land/buildings related to MSME service category enterprises listed in Annexure 6 of the

Industrial Policy 2024-30, including deeds related to loans from banks/financial institutions.

5) Project Report Subsidy

Reimbursement of expenses incurred on the project report, up to 1 percent of the fixed capital

investment, with a maximum limit of ₹10.00 lakh, will be provided for the establishment of

new micro, small, and medium service enterprises in the state.

6) Quality Certification Subsidy

Reimbursement of 50 percent of the expenses, up to ₹10 lakh per certification, will be given to

new micro, small, and medium service enterprises in the state for obtaining ISO-9000, ISO-

14000, ISO-18000, ISO-22000, BIS certification, ZED certification, BEE certification for

energy efficiency, LEBP certification in renewable energy, Agmark, Euro standards, or other

equivalent national/international certifications.

7) Patent Subsidy

New micro, small, and medium service enterprises in the state will be encouraged to register

and successfully approve patents based on their original work/research. Reimbursement of 50

percent of the expenses, up to ₹20 lakh per patent, will be provided.

8) Technology Purchase Subsidy

For new micro, small, and medium enterprises (excluding ineligible categories), 50 percent of

the expenses, up to ₹10 lakh, incurred for purchasing technology from NRDC or other

government research centers will be reimbursed.

9) Margin Money Subsidy

Margin money subsidy of up to 25 percent of the capital investment, with a maximum limit of

₹100 lakh, will be provided for the establishment of new micro and small service enterprises

352 (65)

in the state by Scheduled Caste/Tribe, women entrepreneurs, ex-servicemen, retired Agniveer

ex-servicemen, persons affected by Naxalism, third-gender individuals, and differently-abled

entrepreneurs, for projects with a cost of up to ₹100 Lakh.

10) Subsidy for Employment to Differently-Abled (Disabled), Retired Agniveer, and

Surrendered Naxal Individuals

For new eligible micro, small, and medium service enterprises that provide permanent

employment to differently-abled individuals as per the Persons with Disabilities (Equal

Opportunities, Protection of Rights, and Full Participation) Act, 1995, and to retired Agniveer

personnel and surrendered Naxal individuals from the state, 40 percent of their net salary/wages

will be reimbursed as a subsidy for a period of 5 years, with a maximum limit of ₹5 lakh per

annum.

11) Training Stipend Reimbursement

In cases of the establishment of new eligible micro, small, and medium service enterprises,

reimbursement will be provided for one month's salary or a maximum amount of ₹15,000 per

individual, whichever is lower, for skilled and semi-skilled employees who are domicile of

Chhattisgarh and earn less than ₹50,000 per month. This reimbursement will be available from

the date of commercial production/activity commencement for 5 years or up to 100 percent of

the fixed capital investment. Each claim will be payable one year after the employee's

appointment.

12) Environmental Project Management Subsidy

17.1 A subsidy of 50 percent of the machinery cost, up to a maximum of ₹25 lakh, will be

provided to micro, small, and medium service enterprises that adopt techniques reducing

carbon footprints and earning carbon credits.

17.2 Consultants will be enlisted to assist in obtaining subsidies related to carbon credits from

world-class institutions.

13) Water and Energy Efficiency Expenditure Reimbursement Subsidy

352 (66)

Reimbursement of 50 percent or up to a maximum of ₹5 lakh will be provided for expenses

incurred by enterprises established in the state for water/energy consumption audits conducted

with consultation of the Water or Energy Efficiency Agency to reduce energy consumption and

manage water usage.

352 (67)

Industrial Investment Incentives

for

Service Category Large Enterprises

352 (68)

Annexure-8

Industrial Investment Promotion for Large Enterprises in the Service Category

During the period of the Industrial Development Policy 2024-30, in various development

blocks of the state, Investment units that establish only eligible new large enterprises in the

service category, as mentioned in Annexure-6, will be provided with industrial investment

incentives up to 150 percent of the amount invested by them under the heads of fixed capital

investment in the project.

___________________________________________________________________________

This package may offer the following subsidies/exemptions/concessions/reimbursements:

(1) Net State Goods and Services Tax (Net SGST) Reimbursement -

Reimbursement of the net State Goods and Services Tax (Net SGST) paid for up to 10 years

from the date of commencement of commercial operation, up to 150 percent of the fixed capital

investment.

Fixed Capital Investment Subsidy -

A fixed capital investment subsidy will be provided to new large service enterprises in the state

as per the following details:

Capital Investment

in Plant and

Machinery (Rs in

Crores)

Percentage of

Subsidy

Maximum Subsidy

Amount (Rs in

Crores)

Subsidy

Distribution Period

More than ₹50 but

less than ₹200

10 years, in equal

annual installments

More than ₹200 but

less than ₹500

140

10 years, in equal

annual installments

352 (69)

Note:

(1) Only one of the benefits from Net State Goods and Services Tax (Net SGST)

reimbursement or the Fixed Capital Investment Subsidy, as shown in Point 1, can

be availed based on the selected option. The option once chosen will be irrevocable. To

select an option, the investor must submit an option letter along with an affidavit in the

format prescribed by the department.

(2) The first installment of the Fixed Capital Investment Subsidy will be paid after the

commencement of production, upon the submission of an application and subsequent

approval as per the regulations.

(2) Electricity Duty Exemption

New large service enterprises will be provided with electricity duty exemption as per the

following details:

Serial

Number

Capital Investment in Plant and

Machinery (in Crores Rs)

Description

More than ₹50 but less than ₹200

6 years from the date of commencement

of commercial production.

More than ₹200 but less than ₹500

7 years from the date of commencement

of commercial production.

(3) Stamp Duty Exemption -

Under this package, new large service enterprises established in the state will be granted full

exemption from stamp duty on deeds executed for the purchase/lease of land, sheds, and

buildings, including related land lease deeds.

(4) Registration Fee Reimbursement -

Only eligible new large service enterprises will be provided with a 50 percent reimbursement

of the registration fee payable on the land.

352 (70)

(5) Land Diversion Fee Exemption -

New large service enterprises will be given a 50 percent exemption on the land conversion

(diversion fee) for land use change (for industrial purposes) for up to a maximum of 50 acres.

(6) Employment Subsidy for Persons with Disabilities, Retired Agniveers, and

Surrendered Naxal Individuals -

New large service enterprises will be reimbursed 40 percent of the net salary/remuneration, up

to a maximum of ₹5 lakh annually, for a period of 5 years, when providing permanent jobs to

persons with disabilities under the Persons with Disabilities (Equal Opportunities, Protection

of Rights and Full Participation) Act, 1995, as well as to retired Agniveers and surrendered

Naxal individuals from the state.

(7) E.P.F. Reimbursement -

A reimbursement of 75 percent of the EPF contribution for skilled and semi-skilled employees

from state of Chhattisgarh will be provided for 5 years from the date of production, with a

maximum eligibility of ₹1 crore per year.

(8) Training Stipend Reimbursement -

In cases of the establishment of new eligible large service enterprises, reimbursement will be

provided for the training expenses of skilled and semi-skilled employees who are domicile of

Chhattisgarh and earn less than ₹50,000 per month. The reimbursement will be either one

month's salary paid by the employer or up to ₹15,000 per person, whichever is lower, for a

duration of 5 years from the date of commencement of commercial production/activity, or up

to 100 percent of the fixed capital investment, whichever limit is reached first. The first claim

will be payable one year after the employee's appointment.

(9) Provision of Special Industrial Investment Promotion for Units Investing More Than

₹1,000 Crore -

352 (71)

During the period of the Industrial Development Policy 2024-30, proposals for granting

additional incentives, over and above the economic investment promotions declared in the

Industrial Development Policy 2024-30, may be considered by the Cabinet Sub-Committee for

large service enterprises making fixed capital investments of ₹500 crore or more or providing

employment to 1,000 or more individuals.

352 (72)

Category (A-2)

Provisions for Industrial Investment Promotion

for

Micro, Small, and Medium Enterprises (MSMEs)

352 (73)

(A-2) "Industrial Investment Promotion" Package for General and Thrust Micro, Small,

and Medium Enterprises (MSMEs) in the General Category Sector under the Industrial

Development Policy 2024-30 –

During the period of the Industrial Development Policy 2024-30, industrial investment

incentives will be provided to investor entities for the establishment of new micro, small, and

medium-sized enterprises, both general and thrust enterprises in various development blocks

of the state, as well as for the expansion/diversification/substitution/modernization of existing

enterprises. These incentives will be granted up to 100 percent of the amount invested in the

fixed capital of the project, as defined under the provisions of this policy.

This

package

may

offer

the

following

subsidies/exemptions/concessions/

reimbursements:-

Annexure - (9.1)

(1) Net State Goods and Services Tax (Net SGST) Reimbursement -

Serial

No.

Category of

Development

Blocks

Net State Goods and Services Tax (Net SGST)

Reimbursement Limit for Micro, Small, Medium

Enterprises

General Enterprises

Thrust Enterprises

Group-1

Reimbursement of Net State

Goods and Services Tax (Net

SGST) from the date of

commercial production up to 5

years, maximum up to 75% of

fixed capital investment

Reimbursement of Net State

Goods and Services Tax (Net

SGST)

from

the

date

commercial production up to 6

years, maximum up to 100% of

fixed capital investment.

Group-2

Reimbursement of Net State

Goods and Services Tax (Net

SGST) from the date of

commercial production up to 7

years, maximum up to 75% of

fixed capital investment

Reimbursement of Net State

Goods and Services Tax (Net

SGST)

from

the

date

commercial production up to 8

years, maximum up to 100% of

fixed capital investment.

Group-3

Reimbursement of Net State

Goods and Services Tax (Net

SGST) from the date of

Reimbursement of Net State

Goods and Services Tax (Net

SGST)

from

the

date

352 (74)

commercial production up to 9

years, maximum up to 75% of

fixed capital investment

commercial production up to 10

years, maximum up to 100% of

fixed capital investment.

Fixed Capital Investment Subsidy -

Eligible new enterprises or existing enterprises undergoing expansion/diversification/

substitution/modernization, established by entrepreneurs in the general category, will be

provided with a fixed capital investment subsidy for micro, small, and medium enterprises as

per the following details and tabular description:

(a) The subsidy for micro enterprises will be disbursed in one installment.

(b) The subsidy for small enterprises will be disbursed in three equal installments over three

years

Enterprise

Level

Category of

Area

General Enterprise

Thrust Enterprise

Percentage

of Subsidy

on Fixed

Capital

Investment

Fixed Capital

Investment

subsidy

Maximum

Limit

(Amount in

Lakhs)

Percentage

of Subsidy

on Fixed

Capital

Investment

Fixed Capital

Investment

Subsidy |

Maximum

Limit

(Amount in

Lakhs)

Micro

Enterprise

Group 1

Group 2

Group 3

Small

Enterprise

Group 1

250

350

Group 2

350

450

352 (75)

Group 3

450

550

Medium

Enterprise

Group 1

400

700

Group 2

450

750

Group 3

500

800

Note:-

(1) Only one of the benefits from Net State Goods and Services Tax (Net SGST)

reimbursement or the Fixed Capital Investment Subsidy, as mentioned in Point (1)

can be availed based on the selected option. The option once chosen will be irrevocable.

To select an option, the investor must submit an option letter along with an affidavit in

the format prescribed by the department.

(2) The first installment of the Fixed Capital Investment Subsidy will be paid after the

commencement of production, upon submission of an application and subsequent

approval as per the regulations.

Annexure - (9.2)

(2) Interest Subsidy –

Under this policy, eligible micro, small, and medium new Enterprise or existing Enterprise

undergoing expansion/diversification/substitution/modernization established by entrepreneurs

in the general category, will be provided with an interest subsidy on term loans obtained from

financial institutions recognised by the Reserve Bank of India for general/thrust product

enterprises as per the following details:

Enterprise

Level

Category

of Area

General Enterprise

Thrust Enterprise

Term of

Subsidy

(in years)

Percentage

of Subsidy

Annual

Maximum

Limit of

Subsidy

(in lakhs)

Term of

Subsidy

(in years)

Percentage

of Subsidy

Annual

Maximum

Limit of

Subsidy

(in lakhs)

Micro

Enterprise

Group 1

Group 2

352 (76)

Group 3

Small

Enterprise

Group 1

Group 2

Group 3

Medium

Enterprise

Group 1

Group 2

Group 3

Annexure - (9.3)

(3) Electricity Duty Exemption -

Under this policy, only new enterprises established by entrepreneurs in the general category

will be provided with an exemption from electricity duty payments for general/thrust product

enterprises as per eligibility and the following details:

Area

General Enterprise

Thrust Enterprise

Group-1

Complete Exemption up to 5

years from the date of

commencement of

commercial production

Complete Exemption up to 6

years from the date of

commencement of

commercial production

Group-2

Complete Exemption up to 7

years from the date of

commencement of

commercial production

Complete Exemption up to 8

years from the date of

commencement of

commercial production

Group-3

Complete Exemption up to 9

years from the date of

commencement of

commercial production

Complete Exemption up to

10 years from the date of

commencement of

commercial production

Annexure - (9.4)

(4) Stamp Duty Exemption -

352 (77)

Complete Exemption from stamp duty will be provided for the establishment of new enterprises

and the

expansion/diversification/substitution/modernization of existing enterprises,

established by eligible micro, small, and medium entrepreneurs across all categories of

investors, in the following cases:

(a) On executed deeds for the purchase/lease of land, sheds, and buildings, including related

land lease deeds (excluding land for mining leases).

(b) On the execution of deeds related to loans/advances within three years from the date of loan

approval by banks/financial institutions.

Annexure - (9.5)

(5) Mandi Fee Exemption -

For the establishment of only new enterprises in the state, micro, small and medium

enterprises engaged in the processing of agricultural and food products, as well as

biofuel/ethanol enterprises, will be granted Complete Exemption from mandi fees for

agricultural products (excluding ineligible enterprises specified in Annexure-3) for a period of

5 years from the date of purchase from state mandi/direct producers farmers/unit or the issuance

of the certificate, whichever is later. The maximum annual limit for this exemption will be

₹5.00 crore, and the total exemption will not exceed 75 percent of the fixed capital investment

made by the enterprises.

Annexure - (9.6)

(6) Land Use Conversion Fee Exemption -

For the establishment of new enterprises and the expansion/diversification/substitution/

modernization of existing enterprises, micro and small enterprises established by entrepreneurs

across all investor categories will be granted a 50 percent exemption on land use conversion

fees (diversion fees) for up to a maximum of 15 acres of land for industrial purposes.

Additionally, private industrial areas/industrial parks will receive a 90 percent exemption on

land use conversion fees for land converted up to a minimum of 15 acres.

For availing of the above exemption on conversion fees, a certificate will be issued by

the head of the District Trade and Industry Centres of the respective district based on the land

requirement indicated in the Udyam Akanksha. The format for this will be separately issued

by the Directorate of Industries, Chhattisgarh.

352 (78)

Annexure - (9.7)

(7) Concession on Land Allocation Service Fees Outside Industrial Areas (Land Bank) -

For industrial purposes (land bank), excluding micro enterprises, all other categories of

enterprises will be eligible for concessions on service fees related to the acquisition of private

land and the transfer of government land in cases managed by the Industry

Department/Chhattisgarh State Industrial Development Corporation (CSIDC) after the

acquisition/transfer of land, as follows:

(a) For land allocation outside industrial areas:-

1. On the value of land acquisition for private land, and

2. On the amount payable equal to the value of nearby private land for the transfer of

government land, a Complete Exemption on the 10 percent land allocation service fee payable

to the Industry Department/CSIDC will be provided.

(b) No concession will be given on the 5 percent amount of the land acquisition value payable

to the district administration for private land acquisition.

Annexure - (9.8)

(8) Project Report Subsidy –

For the establishment of new micro, small, and medium enterprises in the state, reimbursement

of expenditure incurred on the project report will be provided at 1 percent of the fixed capital

investment, up to a maximum of ₹10.00 lakh.

Annexure - (9.9)

(9) Quality Certification Subsidy -

New and existing micro, small, and medium enterprises established by entrepreneurs in the

general category in the state will be reimbursed 50 percent of the expenses incurred for

obtaining ISO-9000, ISO-14000, ISO-18000, ISO-22000, BIS certification, ZED certification,

Bureau of Energy Efficiency (BEE) certification, LEBP certification in the field of renewable

energy, Agmark, Euro standards, or other similar national/international certifications. The

maximum reimbursement for each certification will be ₹10 lakh.

352 (79)

Annexure - (9.10)

(10) Technical Patent Subsidy -

New and existing micro, small, and medium enterprises established by entrepreneurs in the

general category in the state will be encouraged to obtain successfully registered and approved

patents based on their original work/research. Reimbursement of 50 percent of the expenses

incurred for each patent will be provided, up to a maximum of ₹20 lakh.

Annexure - (9.11)

(11) Technology Purchase Subsidy -

New and existing micro, small, and medium enterprises (excluding enterprises in the saturated

category) established by entrepreneurs in the general category in the state will be reimbursed

50 percent of the expenses, up to a maximum of ₹10 lakh, for technology purchases made from

NRDC or other government research centres under this scheme.

Annexure - (9.12)

(12) Margin Money Subsidy -

New micro and small enterprises established in the state by entrepreneurs from Scheduled

Caste/Tribe, women entrepreneurs, retired ex-servicemen, individuals affected by Naxalism,

transgender persons, and persons with disabilities will be eligible for a margin money subsidy

of up to 25 percent of the capital cost, capped at ₹100 lakh, for a capital cost of up to ₹10 crore.

Annexure - (9.13)

(13) Employment Subsidy for Persons with Disabilities, Retired Agniveers, and

Surrendered Naxal Individuals -

New and existing eligible micro, small, and medium enterprises, as well as thrust enterprises,

established by entrepreneurs across all investor categories, will be reimbursed 40 percent of

the net salary/remuneration, up to a maximum of ₹5 lakh annually, for a period of 5 years, for

providing permanent jobs to persons with disabilities under the Persons with Disabilities (Equal

Opportunities, Protection of Rights, and Full Participation) Act, 1995, as well as to retired

Agniveers and surrendered Naxal individuals from the state.

352 (80)

Annexure - (9.14)

(14) Environment Management Project Subsidy -

17.1 Micro, small, and medium enterprises that adopt technology for environmental

management that leads to carbon credit gains and reduces the carbon footprint will receive a

subsidy of 50 percent of the machinery cost, up to a maximum of ₹25 lakh for each such

technology.

17.2 Consultants will be enlisted to help obtain subsidy related to carbon credits from world-

class institutions.

Annexure - (9.15)

(15) Water and Energy Efficiency Expenditure Reimbursement Subsidy -

Enterprises established in the state that implement water or energy efficiency measures under

the guidance of a water or energy efficiency agency to control consumption and reduce energy

usage will be reimbursed 50 percent of the expenditure incurred on water/energy audits, up to

a maximum of ₹5 lakh.

Annexure - (9.16)

(16) Transportation Subsidy (Only for Exporter Enterprises)

During the period of the Industrial Policy 2024-30, enterprises established in the state will

receive assistance equal to 50 percent of the actual freight expenses (excluding government

fees and taxes) incurred for transporting products (excluding mining materials) from the

manufacturing location to the port or airport from which the goods are to be exported. The

maximum limit of this assistance will be ₹50 lakh per year, for up to 5 years For enterprises

owned by Scheduled Tribe/Caste category entrepreneurs, the maximum assistance limit will be

₹60 lakh per year.

352 (81)

Annexure - (9.17)

(17) Concession/Exemption on Land Premium for Land Allocation in Industrial

Areas/Industrial Parks-

Eligible micro, small, and medium enterprises established by entrepreneurs in the general

category will be granted direct concessions on the land premium for land allocation in industrial

areas managed by the Industry Department/CSIDC, except for land plots allocated through

tende₹ The concessions will be provided as detailed in the table specified below.

Serial

Number

Development Block

Thrust Sector

Enterprise

General Enterprise

Group - 1

30% on land

premium

Nil

Group - 2

40% on land

premium

20% on land

premium

Group - 3

50% on land

premium

30% on land

premium

Annexure - (9.18)

(18) Reimbursement of Expenses for Listing on SME Stock Exchange -

Eligible micro, small, and medium enterprises established by entrepreneurs in the general

category will be provided with a reimbursement of 50 percent of the expenses incurred for

listing on the SME Stock Exchange, up to a maximum amount of ₹10 lakh.

352 (82)

Annexure - (9.19)

(19) Reimbursement of Training Expenses for Employees in MSME Thrust Sector

Enterprises -

For eligible new enterprises in the thrust sector, reimbursement will be provided for the training

expenses of skilled and semi-skilled employees who have domicile of Chhattisgarh and earn

less than ₹50,000 per month. Reimbursement will be based on one month's salary paid by the

employer or up to ₹15,000 per person, whichever is lower, for a duration of 5 years from the

date of commencement of commercial production/activity, or up to 100 percent of the fixed

capital investment, whichever limit is reached first. The first claim will be payable one year

after the employee's appointment.

Annexure - (9.20)

(20) Concession/Exemption on Land Premium for Scheduled Tribe/Caste Entrepreneurs

in Industrial Areas -

(For Micro, Small, and Medium Enterprises/Service Enterprises Only)

(1) A 100 percent exemption on land premium will be provided for establishing industrial and

service enterprises in the industrial areas managed by the Industry Department and

Chhattisgarh State Industrial Development Corporation Limited, with an annual land lease rent

of ₹1 per acre. Maintenance charges, streetlight fees, water charges, and other taxes and fees

will be payable at the prescribed rates.

(2) To facilitate the allocation of free plots in industrial areas for these enterprises, up to 25

percent of plots in Group-1 and Group-2 development blocks and up to 50 percent in Group-3

development blocks will be reserved for Scheduled Tribe/Caste entrepreneurs in all industrial

areas maintained by the state government/Chhattisgarh State Industrial Development

Corporation Limited. The reservation period will be for two years from the specified date or

the date of establishment of the industrial area, whichever is later.

352 (83)

(3) The eligibility for the quantity of land/plot for Scheduled Caste/Tribe entrepreneurs will be

in accordance with the rules and provisions specified in the "Chhattisgarh Industrial Land

and Building Management Rules-2015."

352 (84)

Chapter - (B)

Industrial Investment Promotion

for

General, Thrust and Core Category Large Enterprises

352 (85)

Background -

(1) To encourage large enterprises in the state, the Industrial Policy 2024-30 has rationalized

dividing large enterprises based on capital investment.

(2) Accordingly, packages are being formulated based on the amount to be invested in these

enterprises based on the investment amount across various secto₹ Primarily, provisions are

being made for classifying development blocks under general policy provisions for large

enterprises established in the core sector in the state.

(3) Additionally, packages for industrial investment promotion are not being determined based

on development blocks classification for large enterprises associated with specific products, as

the development of enterprises linked to these products has not materialized yet. Therefore, it

is a state priority to make provisions that encourage the initial establishment of such enterprises,

leading to their growth within the state.

(4) Large enterprises require a different nature of industrial investment promotions compared

to micro, small, and medium enterprise. Considering the need of such enterprises, a plan has

been set to determine incentives separately for these enterprises.

(5) Currently, the state identifies the need for establishing enterprises in sectors such as

pharmaceutical and medical device sector, textile sector, agricultural and food processing and

preservation sector, defence product sector, automobile sector, IT and ITES enterprise,

electrical and electronic equipment enterprise, and downstream and upstream enterprise

projects based on the state's core sector enterprises. Special industrial investment promotion

must be announced for these enterprises to attract investment in these sectors within the state.

352 (86)

(B-1) "Industrial Investment Promotion" Package for General and Thrust Sector Large

Manufacturing Enterprises under the Industrial Policy 2024-30 :-

During the period of the Industrial Policy 2024-30, manufacturing enterprises in the general

and thrust sectors, established across various development blocks in the state, will be provided

with industrial investment promotion incentives up to 100 percent of the amount invested under

fixed capital investment heads (unless otherwise specified) for cases involving "the

establishment

new

enterprises

and

the

expansion/diversification/substitution/modernization of existing enterprises."

This package may offer the following subsidies/exemptions/concessions/reimbursements:

(1) Net State Goods and Services Tax (Net SGST) Reimbursement -

Serial Number

Category of

Developmental Blocks

Details of Reimbursement

General

Thrust

Group - 1

From the date of

commencement of

commercial

production/Activity up

to 6 years

Reimbursement of Net

State Goods and

Services Tax (Net

SGST), maximum up to

60% of fixed capital

investment.

From the date of

commencement of

commercial

production/Activity up

to 8 years

Reimbursement of Net

State Goods and

Services Tax (Net

SGST), maximum up to

100% of fixed capital

investment.

Group - 2

From the date of

commencement of

commercial

production/Activity up

to 7 years

Reimbursement of Net

State Goods and

Services Tax (Net

SGST), maximum up to

80% of fixed capital

investment.

From the date of

commencement of

commercial

production/Activity up

to 10 years

Reimbursement of Net

State Goods and

Services Tax (Net

SGST), maximum up to

100% of fixed capital

investment.

352 (87)

Group - 3

From the date of

commencement of

commercial

production/Activity up

to 8 years

Reimbursement of Net

State Goods and

Services Tax (Net

SGST), maximum up to

100% of fixed capital

investment.

From the date of

commencement of

commercial

production/Activity up

to 12 years

Reimbursement of Net

State Goods and

Services Tax (Net

SGST), maximum up to

100% of fixed capital

investment.

Fixed Capital Investment Subsidy

For

cases

involving

"the

establishment

new

enterprises

and

the

expansion/diversification/substitution/modernization of existing enterprises" in the general and

thrust sectors within the state, eligibility for the Fixed Capital Investment Subsidy will be

determined as per the following details:

Category

Developm

ental

Blocks

General

Thrust

Percenta

ge of

Subsidy

Maximum

Limit of

Subsidy

(rupees in

crores)

Subsidy

Distribution

Time Period

Percentage

of Subsidy

Maximum

Limit of

Subsidy

(rupees in

crores)

Subsidy

Distribution

Time Period

Group-1

10 years, in

equal annual

installments

100

08 years, in

equal annual

installments

Group-2

10 years, in

equal annual

installments

125

08 years, in

equal annual

installments

Group-3

10 years, in

equal annual

installments

150

08 years, in

equal annual

installments

352 (88)

Note:

(1) Only one of the benefits from Net State Goods and Services Tax (Net SGST)

reimbursement or the Fixed Capital Investment Subsidy, as mentioned in Point 1, can

be availed based on the selected option. The option once chosen will be irrevocable. To

select an option, the investor must submit an option letter along with an affidavit in the

format prescribed by the department.

(2) The first installment of the Fixed Capital Investment Subsidy will be paid after the

commencement of production, upon submission of an application and subsequent

approval as per the regulations.

(2) Electricity Duty Exemption -

Only new large enterprises in the general and thrust sectors within the state will be provided

with electricity duty exemption as per the following details:

Serial Number

Category

Developmental Blocks

General

Thrust

Group - 1

6 years from the date of

commencement

commercial production.

8 years from the date of

commencement

commercial production.

Group - 2

7 years from the date of

commencement

commercial production.

10 years from the date

of commencement of

commercial production.

Group - 3

8 years from the date of

commencement

commercial production.

12 years from the date

of commencement of

commercial production.

352 (89)

(3) Stamp Duty Exemption

Under this package, new large enterprises in the general and thrust sectors, as well as cases

involving the expansion/diversification/substitution/modernization of existing enterprises, will

be granted Complete Exemption from stamp duty on executed deeds for the purchase/lease of

land, sheds, and buildings, including related land lease deeds.

(4) Registration Fee Reimbursement

For new large enterprises in the general and thrust sectors, and for cases of

expansion/diversification/substitution/modernization of existing enterprises, a 50 percent

reimbursement of the registration fee payable on the land will be provided.

(5) Land Use Conversion Fee Exemption

New large enterprises in the general and thrust sectors, as well as cases of

expansion/diversification/substitution/modernization of existing enterprises, will receive a 50

percent exemption on land use conversion fees (diversion fees) for up to a maximum of 50

acres of land for industrial purposes.

(6) Employment Subsidy for Persons with Disabilities, Retired Agniveers, and

Surrendered Naxal Individuals

New

large

enterprises

the

general

and

thrust

sectors,

well

expansion/diversification/substitution/modernization of existing enterprises will receive a 40

percent reimbursement of the net salary/remuneration for providing permanent employment to

persons with disabilities under the Persons with Disabilities (Equal Opportunities, Protection

of Rights, and Full Participation) Act 1995, as well as retired Agniveers and surrendered Naxal

individuals from the state. This reimbursement will be available for a period of 5 years, up to

a maximum of ₹ 5 lakh annually.

(7) E.P.F. Reimbursement

352 (90)

New

large

enterprises

the

general

and

thrust

sectors,

and

cases

expansion/diversification/substitution, will be eligible for a 75 percent reimbursement of the

EPF contribution for skilled and semi-skilled employees from Chhattisgarh for a period of 5

years from the date of production, with a maximum eligibility of ₹ 1 crore per year.

(8) Mandi Fee Exemption

For the establishment of new large enterprises in the agricultural and food processing sector,

as well as biofuel/ethanol enterprises, Complete Exemption from mandi fees will be provided

for a period of 5 years from the date of purchasing raw materials from state mandi/direct

producers farmer/unit or from the date of issuance of the certificate, whichever is later. The

maximum annual limit for this exemption will be ₹ 5 crore, and the total exemption will not

exceed 75 percent of the fixed capital investment made by the enterprises.

(9) Training Stipend Reimbursement

For eligible new enterprises, reimbursement will be provided for training expenses of skilled

and semi-skilled employees who have domicile of Chhattisgarh and earn less than ₹ 50,000 per

month. Reimbursement will be based on one month's salary paid by the employer or up to ₹

15,000 per person, whichever is lower, for a duration of 5 years from the date of

commencement of commercial production/activity, or up to 100 percent of the fixed capital

investment, whichever limit is reached first. The first claim will be payable one year after the

employee's appointment.

(10) Other Subsidies

Other subsidies for new large enterprise of general category, such as Project Report Subsidy ,

Quality Certification Subisdy, Technical Patent Subsidy, Technology Purchase Subsidy, Water

and Energy Efficiency Expenditure Reimbursement Subsidy, and Transportation Subsidy (only

for export units), will be as per Annexures 9.8, 9.9, 9.10, 9.11, 9.15, and 9.16, respectively.

(11) Provision for Special Industrial Investment Promotion for Units Investing Over ₹

1,000 Crore

352 (91)

During the period of the Industrial Development Policy 2024-30, proposals for granting

additional incentives beyond those declared in the Industrial Development Policy 2024-30 may

be considered by the Cabinet Sub-Committee for large enterprises in the general and thrust

sectors that invest ₹ 1,000 crore or more in fixed capital investment or provide employment to

1,000 or more individuals.

352 (92)

(B-2) "Industrial Investment Promotion Package" for Large Enterprises in the Core

(Steel) Sector under the Industrial Development Policy 2024-30 -

----------

During the period of the Industrial Development Policy 2024-30, eligible new large enterprises

in the steel sector established in the Group-1 eligible development blocks, and Group-2 and

Group-3

development

blocks

the

state,

well

cases

expansion/diversification/substitution/modernization of existing enterprises , will be provided

with industrial investment promotion incentives up to 100 percent of the fixed capital

investment made in the project (unless otherwise specified).

This package may offer the following subsidies/exemptions/concessions/reimbursements:

(1) Net State Goods and Services Tax (Net SGST) Reimbursement -

Serial Number

Category

Developmental Blocks

Description of Reimbursement

Group

(Except

Bilha

and

Dharsiwa Block)

From the date of commencement of commercial

production/activity up to 10 years Reimbursement

of Net State Goods and Services Tax (Net SGST),

maximum up to 80% of fixed capital investment.

Group - 2

From the date of commencement of commercial

production/activity up to 10 years Reimbursement

of Net State Goods and Services Tax (Net SGST),

maximum up to 90% of fixed capital investment.

Group - 3

From the date of commencement of commercial

production/activity up to 15years Reimbursement

of Net State Goods and Services Tax (Net SGST),

maximum up to 100% of fixed capital investment.

352 (93)

(2) Electricity Duty Exemption

Only new enterprises in the core sector within the state will be provided with electricity duty

exemption as per the following details:

Serial Number

Category

Developmental Blocks

Description

Group-1

(Except

Bilha

and

Dharsiwa Block)

years

from

the

date

commencement of commercial production

Group - 2

years

from

the

date

commencement of commercial production

Group - 3

years

from

the

date

commencement of commercial production

(3) Stamp Duty Exemption

Under this package, new enterprises in the core sector, as well as cases of

expansion/diversification/substitution/modernization of existing enterprises, will be granted

Complete Exemption from stamp duty on executed deeds for the purchase/lease of land, sheds,

and buildings, including related land lease deeds.

352 (94)

(4) Registration Fee Reimbursement

Eligible

new

and

existing

enterprises

the

core

sector

undergoing

expansion/diversification/substitution/modernization will be provided with a 50 percent

reimbursement of the registration fee payable on the land.

(5) Land Use Conversion Fee Exemption

Eligible new enterprises in the core sector and existing enterprises undergoing

expansion/diversification/substitution/modernization will receive a 50 percent exemption on

land use conversion fees (diversion fees) for up to a maximum of 50 acres of land for industrial

purposes.

(6) Water Charges Expenditure Reimbursement

For

new

enterprises

the

core

(steel)

sector,

well

cases

expansion/diversification/substitution of existing enterprises, reimbursement of water

expenditure will be provided based on the average consumption for the additional extended

capacity beyond the original capacity, as per the following details:

Serial Number

Category

Developmental Blocks

Description

Group

(Except

Bilha

and

Dharsiwa

Development

Block)

years

from

the

date

commencement of commercial production

Group - 2

years

from

the

date

commencement of commercial production

352 (95)

Group - 3

years

from

the

date

commencement of commercial production

(7) Royalty Reimbursement

For new enterprises in the core (steel) sector and existing enterprises undergoing

expansion/diversification/substitution/modernization in the Bastar and Sarguja divisions of the

state, reimbursement will be provided based on the average consumption for the additional

extended capacity beyond the original capacity. This will include 50 percent reimbursement of

the royalty paid to the state government on iron ore and 100 percent reimbursement of the

royalty and cess paid on coal, as per the following details:

Serial Number

Category

Developmental Blocks

Description

Group

(Except

Bilha

and

Dharsiwa

Development

Block)

years

from

the

date

commencement of commercial production

Group - 2

years

from

the

date

commencement of commercial production

Group - 3

years

from

the

date

commencement of commercial production

(8) Employment Subsidy for Persons with Disabilities, Retired Agniveers, and

Surrendered Naxal Individuals

For new enterprises in the core (steel) sector and existing enterprises undergoing

expansion/diversification/substitution, a reimbursement of 40 percent of the net

salary/remuneration will be provided for offering permanent employment to persons with

352 (96)

disabilities under the Persons with Disabilities (Equal Opportunities, Protection of Rights, and

Full Participation) Act, 1995, as well as retired Agniveers and surrendered Naxal individuals

from the state. This subsidy will be available for a period of 5 years, up to a maximum of ₹ 5

lakh annually.

(9) E.P.F. Reimbursement

For new enterprises in the core (steel) sector and cases of expansion/diversification/substitution

of existing enterprises, a 50 percent reimbursement of the EPF contribution for skilled and

semi-skilled employees from Chhattisgarh will be provided for a period of 5 years from the

date of production, with a maximum eligibility of ₹ 1 crore per year.

(10) Training Stipend Reimbursement

For eligible new enterprises, reimbursement will be provided for the training expenses of

skilled and semi-skilled employees who have domicile of Chhattisgarh and earn less than ₹

50,000 per month. Reimbursement will be based on one month's salary paid by the employer

or up to ₹ 15,000 per person, whichever is lower, for a duration of 5 years from the date of

commencement of commercial production/activity, or up to 100 percent of the fixed capital

investment, whichever limit is reached first. The first claim will be payable one year after the

employee's appointment.

(11) Provision for Special Industrial Investment Promotion for Units Investing Over ₹

1,000 Crore

During the period of the Industrial Development Policy 2024-30, proposals for granting

additional incentives, beyond those declared in the Industrial Development Policy 2024-30,

may be considered by the Cabinet Sub-Committee for large enterprises in the general and thrust

sectors that invest ₹ 1,000 crore or more in fixed capital investment or provide employment to

1,000 or more individuals.

352 (97)

(B-3) "Industrial Investment Promotion Package" for Other Core Sector Large

Enterprises (Excluding Steel) and Small, Medium, and Large Solar Energy Plants under

the Industrial Development Policy 2024-30: -

(1) Under the Industrial Development Policy 2024-30, enterprises included in this section for

other core sectors and solar energy will be classified according to the development block

groups: Group-1, Group-2, and Group-3 as detailed below:

Serial Number

Type of Enterprises

Cement Plant

Aluminium Plant

Thermal Power Plant

Small, Medium, and Large Solar Power Plants

(2) During the period of the Industrial Development Policy 2024-30, for new enterprises in the

core sector established in eligible development blocks of Group-1, as well as development

blocks

Group-2

and

Group-3,

and

for

cases

expansion/diversification/substitution/modernization of existing enterprises, investor units will

be provided with industrial investment promotion incentives up to 100 percent of the fixed

capital investment made in the project (unless otherwise specified), as per the following details.

(3) Net State Goods and Services Tax (Net SGST) Reimbursement –

Serial Number

Category

Developmental Blocks

Description of Reimbursement

Group

From the date of commencement of commercial

production/work up to 10 years Reimbursement of

Net State Goods and Services Tax (Net SGST),

maximum up to 80% of fixed capital investment.

352 (98)

Group - 2

From the date of commencement of commercial

production/work up to 10 years Reimbursement of

Net State Goods and Services Tax (Net SGST),

maximum up to 90% of fixed capital investment.

Group - 3

From the date of commencement of commercial

production/work up to 15 years Reimbursement of

Net State Goods and Services Tax (Net SGST),

maximum up to 100% of fixed capital investment.

(4) Electricity Duty Exemption -

Only new enterprises in the core sector within the state will be provided with electricity duty

exemption as per the following details:

Serial Number

Category

Developmental Blocks

Description

Group

years

from

the

date

commencement of commercial production

Group - 2

years

from

the

date

commencement of commercial production

Group - 3

years

from

the

date

commencement of commercial production

(5) Stamp Duty Exemption -

Under this package, for the establishment of new enterprises in the core sector and for cases of

expansion/diversification/substitution/modernization of existing enterprises, Complete

352 (99)

Exemption from stamp duty will be provided on executed deeds for the purchase/lease of land,

sheds, and buildings, including related land lease deeds.

(6) Registration Fee Reimbursement -

For the establishment of eligible new enterprises in the core sector and for cases of

expansion/diversification/substitution/modernization of existing enterprises, a 50 percent

reimbursement of the registration fee payable on the land will be provided.

(7) Land Use Conversion Fee Exemption -

Eligible new enterprises in the core sector and existing enterprises undergoing

expansion/diversification/substitution/modernization will receive a 50 percent exemption on

land use conversion fees (diversion fees) for up to a maximum of 50 acres of land for industrial

purposes.

(8) Employment Subsidy for Persons with Disabilities, Retired Agniveers, and

Surrendered Naxal Individuals -

For the establishment of eligible new enterprises in the core sector and cases of

expansion/diversification/substitution/modernization of existing enterprises, a reimbursement

of 40 percent of the net salary/remuneration will be provided for offering permanent

employment to persons with disabilities under the Persons with Disabilities (Equal

Opportunities, Protection of Rights, and Full Participation) Act, 1995, as well as to retired

Agniveers and surrendered Naxal individuals from the state. This subsidy will be available for

a period of 5 years, up to a maximum of ₹5 lakh annually.

(9) Training Stipend Reimbursement -

For eligible new enterprises, reimbursement will be provided for the training expenses of

skilled and semi-skilled employees who are domicile of Chhattisgarh and earn less than

₹50,000 per month. Reimbursement will be based on one month's salary paid by the employer

or up to ₹15,000 per person, whichever is lower, for a duration of 5 years from the date of

352 (100)

commencement of commercial production/activity, or up to 100 percent of the fixed capital

investment, whichever limit is reached first. The first claim will be payable one year after the

employee's appointment.

(10) Provision for Special Industrial Investment Promotion for Units Investing Over

₹1,000 Crore

During the period of the Industrial Development Policy 2024-30, large enterprises in the core

sector (excluding steel) that invest ₹1,000 crore or more in fixed capital investment or provide

employment to 1,000 or more individuals will have proposals for additional incentives, beyond

those declared in the Industrial Development Policy 2024-30, considered by the Cabinet Sub-

Committee.

352 (101)

Chapter - (C)

Industrial Investment Promotion

for

Large Enterprises in the Specific Product Category

352 (102)

(C-1) Industrial Investment Promotion Package for Large Enterprises in the

Pharmaceutical Sector under the Industrial Development Policy 2024-30 -

Under the Industrial Development Policy 2024-30, based on investment in the state, enterprises

in the pharmaceutical sector, including formulations, Active Pharmaceutical Ingredients (API),

Key Starting Material (KSM), Drug Intermediates (DI), and medical devices, as well as those

defined and amended from time to time by the Government of India under this sector, will be

eligible for industrial investment promotion up to 100 percent of the amount invested under

fixed capital investment heads for the establishment of new enterprises or the

expansion/diversification/substitution/modernization of existing enterprises (unless otherwise

specified).

This

package

will

provide

the

following

subsidies/exemptions/concessions/

reimbursements:

(1) Net State Goods and Services Tax (Net SGST) Reimbursement -

Reimbursement of the Net State Goods and Services Tax (Net SGST) paid for up to 12 years

from the date of commencement of commercial production, up to 100 percent of the maximum

fixed capital investment.

Fixed Capital Investment Subsidy -

For

the

establishment

new

pharmaceutical

enterprises

and

cases

expansion/diversification/substitution/modernization of existing enterprises, a fixed capital

investment subsidy will be provided as per the following details:

Capital Investment

Plant

and

Machinery

(Amount in Crores)

Percentage

Subsidy

Maximum Subsidy

Amount

(Amount in Crores)

Subsidy

Distribution

Duration

352 (103)

More than ₹50 but

less than ₹200

06 years, in equal

annual installments

More than ₹200 but

less than ₹500

150

06 years, in equal

annual installments

More than ₹500

300

06 years, in equal

annual installments

Note:

(1) Only one of the benefits from Net State Goods and Services Tax (Net SGST)

reimbursement or the Fixed Capital Investment Subsidy, as mentioned in Point 1,

can be availed based on the selected option. Once selected, the option will be

irrevocable. To select an option, the investor must submit an option letter along with an

affidavit in the format prescribed by the department.

(2) The first installment of the Fixed Capital Investment Subsidy will be paid after the

commencement of production, upon submission of an application and subsequent

approval as per the regulations.

(2) Electricity Duty Exemption -

Only new pharmaceutical enterprises in the state will be provided with electricity duty

exemption for up to 12 years from the date of commencement of commercial production.

(3) Stamp Duty Exemption -

For

the

establishment

new

pharmaceutical

enterprises

and

cases

expansion/diversification/substitution/modernization of existing enterprises, Complete

Exemption from stamp duty will be granted on executed deeds for the purchase/lease of land,

sheds, and buildings, including related land lease deeds.

(4) Registration Fee Reimbursement -

352 (104)

For

the

establishment

new

pharmaceutical

enterprises

and

cases

expansion/diversification/substitution/modernization of existing enterprises, a 50 percent

reimbursement of the registration fee payable on the land will be provided.

(5) Land Use Conversion Fee Exemption -

New

pharmaceutical

enterprises

the

state

and

cases

expansion/diversification/substitution/modernization of existing enterprises will receive a 50

percent exemption on land use conversion fees (diversion fees) for up to a maximum of 50

acres of land for industrial purposes.

(6) Reimbursement of Charges for New Electricity Connection -

Only eligible new enterprises will be provided with a 50 percent reimbursement of the charges

for new electricity connections (excluding the security deposit).

(7) Effluent Treatment Plant (ETP) -

For the establishment of new pharmaceutical enterprises on undeveloped land and cases of

expansion/diversification/substitution/modernization of existing enterprises, 50 percent

reimbursement of the expenditure on ETP will be provided, up to a maximum of ₹1 crore,

based on a certificate issued by the Chhattisgarh Pollution Control Board.

(8) Zero Waste Incentive -

For

the

establishment

new

pharmaceutical

enterprises

and

cases

expansion/diversification/substitution/modernization, a 50 percent interest subsidy on loans

taken for developing environmental protection infrastructure for water recycling/harvesting

and zero discharge technology will be provided for up to 5 years, with a maximum amount of

₹10 lakh. The unit must present a certificate issued by the Chhattisgarh Pollution Control

Board.

352 (105)

(9) E.P.F. Reimbursement -

For

the

establishment

new

pharmaceutical

enterprises

and

cases

expansion/diversification/substitution/modernization of existing enterprises in the state, a 75

percent reimbursement of the EPF contribution for skilled and semi-skilled employees from

Chhattisgarh will be provided for a period of 5 years from the date of production, with a

maximum eligibility of ₹1 crore per year.

(10) Training Stipend Reimbursement -

For eligible new enterprises, reimbursement will be provided for the training expenses of

skilled and semi-skilled employees who are domicile of Chhattisgarh and earn less than

₹50,000 per month. Reimbursement will be based on one month's salary paid by the employer

or up to ₹15,000 per person, whichever is lower, for a duration of 5 years from the date of

commencement of commercial production/activity, or up to 100 percent of the fixed capital

investment, whichever limit is reached first. The first claim will be payable one year after the

employee's appointment.

(11) Special Subsidy for Anchor Units -

The first 5 anchor units with an investment of over ₹200 crore will receive an additional 5

percent subsidy on the approved fixed capital investment, with the total subsidy limit extending

up to 110 percent of the total fixed capital investment.

(12) Other Subsidies -

Other subsidies, such as Project Report Subsidy, Quality Certification Subsidy, Technical

Patent Subsidy, Technology Purchase Subsidy, Water and Energy Efficiency Expenditure

Reimbursement Subsidy, and Transportation Subsidy (only for export units), will be provided

as per Annexures 9.8, 9.9, 9.10, 9.11, 9.15, and 9.16, respectively.

(13) Special Industrial Investment Promotion -

352 (106)

Special industrial investment promotion will be provided for the establishment of new

pharmaceutical sector enterprises and cases of expansion/diversification/substitution of

existing enterprises, as per the following details:

Serial Number

Fund

Description

Establishment of Research

and Development

20% subsidy on expenses for new

research and development equipment

and plants established for

pharmaceutical and medical devices

development, with a maximum of ₹3

crore.

Clinical

Trial

Expense

Reimbursement

Reimbursement of up to 50% of the

expenses incurred on clinical trials,

with a maximum of ₹1 crore per trial,

and a maximum of 5 clinical trials per

unit.

Stamp Duty Exemption on

Land

and

Building

purchased/leased for Research

and Development

Complete Exemption

Certificate for Export

In cases related to exports of

APIs/formulations, where

certifications/approvals such as

USFDA, WHO, Pre-Qualification,

EDQM, MHRA, or international

certification/approval are obtained, a

reimbursement of up to 50% of the

application fee, with a maximum

reimbursement of ₹15 lakh per case

and for up to 10 products will be done.

However, the unit must provide proof

of commercial export of at least ₹50

crore per product.

In cases related to patent registration

for Ayush and Phytomedicine products

under this policy, if a patent certificate

is obtained, a 100% reimbursement of

the expenses will be allowed.

352 (107)

(14) Provision for Special Industrial Investment Incentives for Units Investing Over

₹1000 Crore

During the period of the Industrial Development Policy 2024-30, enterprises investing ₹1,000

crore or more in fixed capital in the pharmaceutical sector or providing employment to 1,000

individuals will be eligible for additional incentives, beyond the economic investment

incentives declared in the Industrial Development Policy 2024-30. Proposals for such

incentives will be considered by the Cabinet Sub-Committee.

352 (108)

(C-2) "Industrial Investment Incentive" Package for Large Enterprises in the Textile

Sector under the Industrial Development Policy 2024-30:

Under the Industrial Development Policy 2024-30, for the establishment of new enterprises

and expansion/diversification/substitution/modernization of existing enterprises in the textile

sector (including ginning, spinning, weaving, dyeing and processing of textiles, apparel, MMF

yarn/fabric from recycled products, apparel production, technical textiles, and support

activities) based on investment in the state, investor units will be provided industrial investment

incentives up to 100% of the amount invested in the fixed capital investment heads of the

project (unless otherwise specified, this limit will be as per the provision).

The following facilities can be provided under this package in the form of

subsidies/discounts/exemptions/reimbursements:

(1) Net State Goods and Services Tax (Net SGST) Reimbursement:

Reimbursement of Net State Goods and Services Tax (Net SGST) paid from the date of

commencement of commercial production up to 12 years, up to 100% of the fixed capital

investment.

Fixed Capital Investment Subsidy:

cases

establishing

new

textile

enterprises

and

expansion/diversification/substitution/modernization existing enterprises in the state, the

following fixed capital investment subsidies will be provided as per the details below:

352 (109)

Capital Investment

Plant

and

Machinery

(Amount in Crores)

Percentage

Subsidies

Maximum

Subsidies Amount

(Amount in Crores)

Subsidies

Disbursement

Duration

More than Rs. 50 but

less than Rs. 200

06 years, in equal

annual installments

More than Rs. 200

but less than Rs. 500

150

06 years, in equal

annual installments

More than Rs. 500

300

06 years, in equal

annual installments

Note:

1. Only one of the following options can be selected based on the choice of the investor:

Net State Goods and Services Tax (Net SGST) reimbursement or fixed capital

investment subsidy, as specified in Point 1. Once an option is selected, it will be

irreversible. The investor must submit the option selection along with an affidavit in

the format prescribed by the department.

2. The first installment of the fixed capital investment subsidy can be paid after the

commencement of production, following the submission of the application and the

subsequent approval.

(2) Electricity Duty Exemption

Electricity duty exemption will be provided to new textile sector enterprises in the state from

the date of commencement of commercial production for up to 12 years.

(3) Stamp Duty Exemption

For

the

establishment

new

textile

sector

enterprises

and

the

expansion/diversification/substitution/modernization of existing enterprises, full stamp duty

352 (110)

exemption will be provided on the executed deeds of land, sheds, and buildings

purchased/leased, as well as on the related land lease deeds.

(4) Registration Fee Reimbursement

For

the

establishment

new

textile

sector

enterprises

and

the

expansion/diversification/substitution/modernization

existing

enterprises,

50%

reimbursement will be provided on the registration fee payable for land in the state.

(5) Exemption on Land Use Change Fee

For

the

establishment

new

textile

sector

enterprises

and

the

expansion/diversification/substitution/modernization of existing enterprises, a 50% exemption

will be provided on the land reclassification (diversion fee) for land use change (when it is for

industrial purposes) for up to a maximum of 50 acres of land.

(6) Reimbursement of Charges for New Electrical Connection

Only eligible new enterprises will receive 50% reimbursement (excluding security deposits)

on charges payable for new electrical connections.

(7) Effluent Treatment Plant (ETP)

For

the

establishment

new

textile

sector

enterprises

and

the

expansion/diversification/substitution/modernization of existing enterprises in the state, 50%

reimbursement will be provided for expenses on ETP installed on undeveloped land, with a

maximum limit of Rs. 1 crore (based on the certificate issued by Chhattisgarh Pollution Control

Board).

(8) Zero Waste Incentive

For

the

establishment

new

textile

sector

enterprises

and

the

expansion/diversification/substitution/modernization of existing enterprises, an interest

352 (111)

subsidy of 50% on loans taken for the development of environmental protection infrastructure

for water recycling/harvesting and zero discharge technologies will be provided, up to a

maximum of Rs. 10 lakh for a period of 5 years. The unit must present a certificate issued by

the Chhattisgarh Pollution Control Board.

(9) EPF Reimbursement

For

the

establishment

new

textile

sector

enterprises

and

the

expansion/diversification/substitution/modernization

existing

enterprises,

75%

reimbursement of EPF contributions for skilled and semi-skilled employees from Chhattisgarh,

for up to 5 years from the production date, with a maximum eligibility of Rs. 1 crore per year.

(10) Training Stipend Reimbursement

For new eligible enterprises, a one-time reimbursement will be provided for the training

expenses of skilled and semi-skilled employees from Chhattisgarh, earning less than Rs. 50,000

per month. The reimbursement will cover one month’s wage paid by the employer, or a

maximum amount of Rs. 15,000 per person, whichever is lower, for a period of up to 5 years

from the date of commencement of commercial production/activities or up to 100% of fixed

capital investment. The first claim will be due after one year from the employment of the

employee.

(11) Special Subsidy for Anchor Units

The first 5 anchor units with an investment of more than Rs. 200 crore will be eligible for an

additional subsidy of 5% of their valid fixed capital investment, with a maximum limit of 110%

of the total fixed capital investment.

(12) Other Subsidy

Other subsidies such as project report subsidy, quality certification subsidy, technical patent

subsidy, technology purchase subsidy, water and energy efficiency expense reimbursement

subsidy, transportation subsidy (for export units only), will be provided as per Annexure-9.8,

9.9, 9.10, 9.11, 9.15, and 9.16.

(13) Special Industrial Investment Incentives

352 (112)

Special industrial investment incentives will be provided for the establishment of new textile

sector enterprises and the expansion/diversification/substitution of existing enterprises in the

state, as follows:

Serial Number

Fund

Description

Establishment of Research and

Development

1. Full Exemption from Stamp

Duty on purchase/lease of Land

and Buildings Acquired for

Research and Development

under Textile Enterprises.

2. 25% Subsidy on Expenses for

Equipment Purchased for

Testing Labs and Quality

Certification Labs Established

under Research and

Development by the Unit, with

a maximum of Rs. 1 Crore.

Export Expense Reimbursement

Textile enterprises established during

the policy period in the state will be

eligible for reimbursement of up to

75% of the expenses incurred on the

export of goods from the enterprise’s

production site to the port for export,

for up to 10 years. The maximum

reimbursement will be 35% of the fixed

capital investment.

The unit must present proof of

commercial export for this

reimbursement.

(14) Provision for Special Industrial Investment Incentives for Units Investing Over Rs.

1000 Crore:

During the period of the Industrial Development Policy 2024-30, enterprises investing Rs.

1,000 crore or more in fixed capital in the textile sector or providing employment to 1,000

individuals will be eligible for additional incentives, beyond the economic investment

incentives declared in the Industrial Development Policy 2024-30. Proposals for such

incentives will be considered by the Cabinet Sub-Committee.

352 (113)

(C-3)"Industrial Investment Promotion" Package for Large Enterprises in Agriculture

& Food Processing (excluding Biofuel/Ethanol Enterprises), Dairy Product Processing,

Non-Timber Forest Produce Processing, Compressed Bio-Gas Sector and Green

Hydrogen Plants under the Industrial Development Policy 2024-30:

Under the Industrial Development Policy 2024-30, based on investment in the state, new

Enterprises in agriculture and food processing, dairy product processing, non-timber forest

produce processing, compressed bio-gas sector and green hydrogen plants, as well as cases of

expansion/diversification/substitution/modernization of existing enterprises, will be provided

with industrial investment promotion up to 100 percent of the amount invested under fixed

capital investment heads (unless otherwise specified).

This

package

will

provide

the

following

subsidies/exemptions/concessions/

reimbursements:

(1) Net State Goods and Services Tax (Net SGST) Reimbursement -

Reimbursement of the Net State Goods and Services Tax (Net SGST) paid for up to 12 years

from the date of commencement of commercial production, up to 100 percent of the maximum

fixed capital investment.

Fixed Capital Investment Subsidy -

For the establishment of new enterprises in agriculture and food processing, dairy product

processing, non-timber forest produce processing, compressed bio-gas sector and green

hydrogen plants and for cases of expansion/diversification/substitution/modernization of

existing enterprises, a fixed capital investment subsidy will be provided as per the following

details:

352 (114)

Capital Investment

Plant

and

Machinery

(Amount in Crores)

Percentage

Subsidy

Maximum Subsidy

Amount

(Amount

in Crores)

Subsidy

Disbursement

Duration

More than Rs. 50 but

less than Rs. 200

06 years, in equal

annual installments

More than Rs. 200

but less than Rs. 500

120

06 years, in equal

annual installments

More than Rs. 500

200

06 years, in equal

annual installments

Note:

(1) Only one of the benefits from Net State Goods and Services Tax (Net SGST)

reimbursement or the Fixed Capital Investment Subsidy, as mentioned in Point 1, can

be availed based on the selected option. Once selected, the option will be irrevocable.

To select an option, the investor must submit an option letter along with an affidavit in

the format prescribed by the department.

(2) The first installment of the Fixed Capital Investment Subsidy will be paid after the

commencement of production, upon submission of an application and subsequent

approval as per the prescribed regulations.

(2) Electricity Duty Exemption -

Only new enterprises in the agriculture and food processing, dairy product processing, non-

timber forest produce processing, compressed bio-gas sector and green hydrogen plants will be

provided with electricity duty exemption for up to 12 years from the date of commencement of

commercial production.

352 (115)

(3) Stamp Duty Exemption -

For the establishment of new enterprises in agriculture and food processing, dairy product

processing, non-timber forest produce processing, compressed bio-gas sector and green

hydrogen plants, as well as cases of expansion/diversification/substitution/modernization of

existing enterprises, full exemption from stamp duty will be granted on executed deeds for the

purchase/lease of land, sheds, and buildings including related land lease deeds.

(4) Registration Fee Reimbursement -

For the establishment of new enterprises in agriculture and food processing, dairy product

processing, non-timber forest produce processing, compressed bio-gas sector, and green

hydrogen plants, as well as cases of expansion/diversification/substitution/modernization of

existing enterprises, a 50 percent reimbursement of the registration fee payable on the land will

be provided.

(5) Land Use Conversion Fee Exemption -

New enterprises in agriculture and food processing, dairy product processing, non-timber forest

produce processing, compressed bio-gas sector and green hydrogen plants, as well as cases of

expansion/diversification/substitution/modernization of existing enterprises, will receive a 50

percent exemption on land use conversion fees (diversion fees) for up to a maximum of 50

acres of land for industrial purposes.

(6) Reimbursement of Charges for New Electricity Connection -

Only eligible new enterprises will be provided with a 50 percent reimbursement of the charges

for new electricity connections (excluding the security deposit).

(7) Effluent Treatment Plant (ETP) -

For the establishment of new enterprises in agriculture and food processing, dairy product

processing, non-timber forest produce processing, compressed bio-gas sector and green

hydrogen plants, as well as cases of expansion/diversification/substitution/modernization of

352 (116)

existing enterprises on undeveloped land, a 50 percent reimbursement of the expenditure on

ETP will be provided, up to a maximum of Rs. 1 crore, based on a certificate issued by the

Chhattisgarh Pollution Control Board.

(8) Zero Waste Incentive -

For the establishment of new enterprises in agriculture and food processing, dairy product

processing, non-timber forest produce processing, compressed bio-gas sector, and green

hydrogen plants, as well as cases of expansion/diversification/substitution/modernization of

existing enterprises, a 50 percent interest subsidy will be provided on loans taken for

developing environmental protection infrastructure for water recycling/harvesting and zero

discharge technology for up to 5 years, with a maximum amount of Rs. 10 lakh. The unit must

present a certificate issued by the Chhattisgarh Pollution Control Board.

(9) E.P.F. Reimbursement -

For the establishment of new enterprises in agriculture and food processing, dairy product

processing, non-timber forest produce processing, compressed bio-gas sector, and green

hydrogen plants, as well as cases of expansion/diversification/substitution/modernization of

existing enterprises, a 75 percent reimbursement of the EPF contribution for skilled and semi-

skilled employees from Chhattisgarh will be provided for up to 5 years from the date of

production, with a maximum eligibility of Rs. 1 crore per year.

(10) Training Stipend Reimbursement -

For eligible new enterprises, reimbursement will be provided for the training expenses of

skilled and semi-skilled employees who have domicile of Chhattisgarh and earn less than Rs.

50,000 per month. Reimbursement will be based on one month's salary paid by the employer

or up to Rs. 15,000 per person, whichever is lower, for up to 5 years from the date of

commencement of commercial production/activity, or up to 100 percent of the fixed capital

investment, whichever limit is reached first. The first claim will be payable one year after the

employee's appointment.

(11) Mandi Fee Exemption -

352 (117)

Only new enterprises in agriculture and food processing, dairy product processing, non-timber

forest produce processing, compressed bio-gas sector and green hydrogen plants will be

provided with full exemption from mandi fees for agricultural products (excluding ineligible

enterprises listed in Annexure-3) for 5 years from the date of purchase from state mandi/direct

producers farmers/unit. Reimbursement will be provided up to a maximum of Rs. 5 crore per

year, with the total exemption not exceeding 50 percent of the fixed capital investment made

by the enterprises.

(12) Special Subsidy for Anchor Units -

The first 5 anchor units with an investment of over Rs. 200 crore will receive an additional 5

percent subsidy on the approved fixed capital investment, with the total subsidy limit extending

up to 110 percent of the total fixed capital investment.

(13) Other Subsidies -

Other subsidies, such as Project Report Subsidy, Quality Certification Subsidy, Technical

Patent Subsidy, Technology Purchase Subsidy, and Water and Energy Efficiency Expenditure

Reimbursement Subsidy, will be provided as per Annexures 9.8, 9.9, 9.10, 9.11, and 9.15,

respectively.

(14) Special Industrial Investment Promotion -

Special industrial investment promotion will be provided for the establishment of new

enterprises in agriculture and food processing, dairy product processing, non-timber forest

produce processing, compressed bio-gas sector and green hydrogen plants, as well as for cases

of expansion/diversification/substitution of existing enterprises, as per the following details:

Serial Number

Fund

Description

Establishment of Research and

Development

1- Full Exemption from Stamp Duty on

Land and Buildings purchas/lease for

Research and Development under

Agriculture and Food Processing

352 (118)

Sector.

2- 25% Subsidy on Expenses for

Equipment Purchased for Testing Labs

and Quality Certification Labs

Established under Research and

Development by the Unit, with a

maximum of Rs. 1 Crore.

Export Expense Reimbursement

(Only Export Units)

During the policy period in the state,

agricultural and food processing sector

enterprises established will be eligible

for reimbursement of up to 75% of the

expenses incurred for export of goods

from the unit’s production site to the

port for export, for up to 10 years. The

maximum reimbursement will be 35%

of the fixed capital investment.

The unit must present proof of

commercial export for this

reimbursement.

(15) Provision for Special Industrial Investment Promotion for Units Investing Over Rs.

1,000 Crore -

During the period of the Industrial Development Policy 2024-30 enterprises in agriculture and

food processing, dairy product processing, non-timber forest produce processing, compressed

bio-gas sector and green hydrogen plants that invest Rs. 1,000 crore or more in fixed capital

investment or provide employment to 1,000 or more individuals will have proposals for

additional incentives, beyond those declared in the Industrial Development Policy 2024-30,

considered by the Cabinet Sub-Committee.

352 (119)

(C-4) "Industrial Investment Promotion" Package for Large Enterprises in the Electrical

and Electronics Sector under the Industrial Development Policy 2024-30:

Under the Industrial Development Policy 2024-30, based on investment in the state, new

enterprises in the electrical and electronics sector, as defined in the policy, as well as cases of

expansion/diversification/substitution/modernization of existing enterprises, will be provided

with industrial investment promotion up to 100 percent of the amount invested under fixed

capital investment heads (unless otherwise specified).

This

package

will

provide

the

following

subsidies/exemptions/concessions/

reimbursements:

(1) Net State Goods and Services Tax (Net SGST) Reimbursement -

Reimbursement of the Net State Goods and Services Tax (Net SGST) paid for up to 12 years

from the date of commencement of commercial production, up to 100 percent of the maximum

fixed capital investment.

Fixed Capital Investment Subsidy -

For the establishment of new enterprises in the electrical and electronics sector, as well as cases

of expansion/diversification/substitution/modernization of existing enterprises, a fixed capital

investment subsidy will be provided as per the following details:

Capital Investment

Plant

and

Machinery

(Amount in Crores)

Percentage

Subsidy

Maximum Subsidy

Amount

(Amount

in Crores)

Subsidy

Disbursement

Duration

More than Rs. 50 but

less than Rs. 200

06 years, in equal

annual installments

352 (120)

More than Rs. 200

but less than Rs. 500

150

06 years, in equal

annual installments

More than Rs. 500

300

06 years, in equal

annual installments

Note:

(1) Only one of the benefits from Net State Goods and Services Tax (Net SGST)

reimbursement or the Fixed Capital Investment Subsidy, as mentioned in Point 1, can

be availed based on the selected option. Once selected, the option will be irrevocable.

To select an option, the investor must submit an option letter along with an affidavit in

the format prescribed by the department.

(2) The first installment of the Fixed Capital Investment Subsidy will be paid after the

commencement of production, upon submission of an application and subsequent

approval as per the regulations.

(2) Electricity Duty Exemption -

Only new enterprises in the electrical and electronics sector, as defined in the policy, will be

provided with electricity duty exemption for up to 12 years from the date of commencement of

commercial production.

(3) Stamp Duty Exemption -

For the establishment of new enterprises in the electrical and electronics sector, as defined in

the policy, and for cases of expansion/diversification/substitution/modernization of existing

enterprises, full exemption from stamp duty will be granted on executed deeds for the

purchase/lease of land, sheds, and buildings, including related land lease deeds.

(4) Registration Fee Reimbursement -

352 (121)

For the establishment of new enterprises in the electrical and electronics sector, as defined in

the policy, and for cases of expansion/diversification/substitution/modernization of existing

enterprises, a 50 percent reimbursement of the registration fee payable on the land will be

provided.

(5) Land Use Conversion Fee Exemption -

For the establishment of new enterprises in the electrical and electronics sector, as defined in

the policy, and for cases of expansion/diversification/substitution/modernization of existing

enterprises, a 50 percent exemption on land use conversion fees (diversion fees) will be

provided for up to a maximum of 50 acres of land for industrial purposes.

(6) Reimbursement of Charges for New Electricity Connection -

Only eligible new enterprises will be provided with a 50 percent reimbursement of the charges

for new electricity connections (excluding the security deposit).

(7) E.P.F. Reimbursement -

For the establishment of new enterprises in the electrical and electronics sector, as defined in

the policy, and for cases of expansion/diversification/substitution/modernization of existing

enterprises, a 75 percent reimbursement of the EPF contribution for skilled and semi-skilled

employees from Chhattisgarh will be provided for up to 5 years from the date of production,

with a maximum eligibility of Rs. 1 crore per year.

(8) Training Stipend Reimbursement -

For eligible new enterprises, reimbursement will be provided for the training expenses of

skilled and semi-skilled employees who have domicile of Chhattisgarh and earn less than Rs.

50,000 per month. Reimbursement will be based on one month's salary paid by the employer

or up to Rs. 15,000 per person, whichever is lower, for a duration of 5 years from the date of

commencement of commercial production/activity, or up to 100 percent of the fixed capital

investment, whichever limit is reached first. The first claim will be payable one year after the

employee's appointment.

352 (122)

(9) Special Subsidy for Anchor Units -

The first 5 anchor units with an investment of over Rs. 200 crore will receive an additional 5

percent subsidy on the approved fixed capital investment, with the total subsidy limit extending

up to 110 percent of the total fixed capital investment.

(10) Other Subsidies -

Other subsidies, such as Project Report Subsidy, Quality Certification Subsidy, Technical

Patent Subsidy, Technology Purchase Subsidy, Water and Energy Efficiency Expenditure

Reimbursement Subsidy, and Transportation Subsidy (only for export units), will be provided

as per Annexures 9.8, 9.9, 9.10, 9.11, 9.15, and 9.16, respectively.

(11) Special Industrial Investment Promotion -

Special industrial investment promotion will be provided for the establishment of new

enterprises in the electrical and electronics sector, as defined in the policy, and for cases of

expansion/diversification/substitution/modernization of existing enterprises, as per the

following details:

Serial Number

Fund

Description

Establishment of Research and

Development

20% Subsidy on Expenses for

Purchasing Equipment and Plants for

New Research and Development

Established in the Electronics Sector,

with a Maximum of Rs. 3 Crore.

Stamp Duty Exemption on

purchase/lease of Land and

Buildings Acquired for

Research and Development

Full Exemption

Receiving certificate for Export

cases

where

international

certification/approval is obtained for

products for export, reimbursement of

up to 50% of the application fee will be

provided, with a maximum of Rs. 15

352 (123)

lakh per case per product, for up to 10

products. However, the unit must

present proof of commercial export of at

least Rs. 50 crore per product.

For patent registration under this policy,

if a patent certificate is obtained for

products related to the Ministry of

Electronics

and

Information

Technology (MeitY), Government of

India, 100% reimbursement of expenses

will be provided for patent registration.

(12) Provision for Special Industrial Investment Promotion for Units Investing Over Rs.

1,000 Crore -

During the period of the Industrial Development Policy 2024-30, enterprises in the electronics

sector that invest Rs. 1,000 crore or more in fixed capital investment or provide employment

to 1,000 or more individuals will have proposals for additional incentives, beyond those

declared in the Industrial Development Policy 2024-30, considered by the Cabinet Sub-

Committee.

352 (124)

(C-5) "Industrial Investment Promotion" Package for Large Enterprises in Artificial

Intelligence (AI), Robotics, and Computing (GPU) Sector under the Industrial

Development Policy 2024-30:

Under the Industrial Development Policy 2024-30, based on investment in the state, new

enterprises related to Artificial Intelligence (AI), Robotics, and Computing (GPU), as well as

cases of expansion/diversification of existing enterprises, will be provided with industrial

investment promotion up to 150 percent of the amount invested under fixed capital investment

heads (unless otherwise specified).

This package will provide the following subsidies/exemptions/concessions/reimbursements:

(1) Net State Goods and Services Tax (Net SGST) Reimbursement -

Reimbursement of the Net State Goods and Services Tax (Net SGST) paid for up to 12 years

from the date of commencement of commercial production, up to 100 percent of the maximum

fixed capital investment.

Fixed capital Investment Subsidy -

For the establishment of new enterprises in AI, Robotics, and Computing (GPU) sectors, and

for cases of expansion/diversification of existing enterprises, a fixed capital investment subsidy

will be provided as per the following details:

Capital Investment

Plant

and

Machinery

(Amount in Crores)

Percentage

Subsidy

Maximum Subsidy

Amount

(Amount

in Crores)

Subsidy

Disbursement

Duration

More than Rs. 50 but

less than Rs. 200

06 years, in equal

annual installments

352 (125)

More than Rs. 200

but less than Rs. 500

230

06 years, in equal

annual installments

More than Rs. 500

450

06 years, in equal

annual installments

Note:

(1) Only one of the benefits from Net State Goods and Services Tax (Net SGST)

reimbursement or the Fixed Capital Investment Subsidy, as mentioned in Point 1, can

be availed based on the selected option. Once selected, the option will be irrevocable.

To select an option, the investor must submit an option letter along with an affidavit in

the format prescribed by the department.

(2) The first installment of the Fixed Capital Investment Subsidy will be paid after the

commencement of production, upon submission of an application and subsequent

approval as per the regulations.

(2) Electricity Duty Exemption -

Only new enterprises related to Artificial Intelligence (AI), Robotics, and Computing (GPU)

in the state will be provided with electricity duty exemption for up to 12 years from the date of

commencement of commercial production.

(3) Stamp Duty Exemption -

For the establishment of new enterprises in Artificial Intelligence (AI), Robotics, and

Computing (GPU), as well as cases of expansion/diversification of existing enterprises, full

exemption from stamp duty will be granted on executed deeds for the purchase/lease of land,

sheds, and buildings, including related land lease deeds.

(4) Registration Fee Reimbursement -

352 (126)

For the establishment of new enterprises in Artificial Intelligence (AI), Robotics, and

Computing (GPU), as well as cases of expansion/diversification of existing enterprises, a 50

percent reimbursement of the registration fee payable on the land will be provided.

(5) Land Use Conversion Fee Exemption -

For the establishment of new enterprises in Artificial Intelligence (AI), Robotics, and

Computing (GPU), as well as cases of expansion/diversification of existing enterprises, a 50

percent exemption on land use conversion fees (diversion fees) will be provided for up to a

maximum of 50 acres of land for industrial purposes.

(6) Reimbursement of Charges for New Electricity Connection -

Only eligible new enterprises will be provided with a 50 percent reimbursement of the charges

for new electricity connections (excluding the security deposit).

(7) E.P.F. Reimbursement -

For the establishment of new enterprises in Artificial Intelligence (AI), Robotics, and

Computing (GPU), as well as cases of expansion/diversification of existing enterprises, a 75

percent reimbursement of the EPF contribution for skilled and semi-skilled employees from

Chhattisgarh will be provided for up to 5 years from the date of production, with a maximum

eligibility of Rs. 1 crore per year.

(8) Training Stipend Reimbursement -

For eligible new enterprises, reimbursement will be provided for the training expenses of

skilled and semi-skilled employees who have domicile of Chhattisgarh and earn less than Rs.

50,000 per month. Reimbursement will be based on one month's salary paid by the employer

or up to Rs. 15,000 per person, whichever is lower, for up to 5 years from the date of

commencement of commercial production/activity, or up to 100 percent of the fixed capital

investment, whichever limit is reached first. The first claim will be payable one year after the

employee's appointment.

352 (127)

(9) Special Subsidy for Anchor Units -

The first 5 anchor units with an investment of over Rs. 200 crore will receive an additional 5

percent subsidy on the approved fixed capital investment, with the total subsidy limit extending

up to 110 percent of the total fixed capital investment.

(10) Other Subsidies -

Other subsidies, such as Project Report Subsidy, Quality Certification Subsidy, Technical

Patent Subsidy, Technology Purchase Subsidy, Water and Energy Efficiency Expenditure

Reimbursement Subsidy, and Transportation Subsidy (only for export units), will be provided

as per Annexures 9.8, 9.9, 9.10, 9.11, 9.15, and 9.16, respectively.

(11) Special Industrial Investment Promotion -

Special industrial investment promotion will be provided for the establishment of new

enterprises in Artificial Intelligence (AI), Robotics, and Computing (GPU), as well as cases of

expansion/diversification of existing enterprises, as per the following details:

Serial Number

Fund

Description

Establishment of Research and

Development

20% Subsidy on Expenses for

Purchasing Equipment and Plants for

New Research and Development

Established for Artificial Intelligence

(AI), Robotics, and Computing (GPU),

with a Maximum of Rs. 3 Crore.

Stamp Duty Exemption on

Purchase/Lease of Land and

Buildings Acquired for

Research and Development

Full Exemption

Receiving certificate for Export

In cases where international

certification/approval is obtained for

the export of Artificial Intelligence

(AI), Robotics, and Computing (GPU)

products, reimbursement of up to 50%

of the application fee will be provided,

352 (128)

with a maximum of Rs. 15 lakh per

case per product, for up to 10 products.

However, the unit must present proof

of commercial export of at least Rs. 50

crore per product.

For patent registration under this

policy, if a patent certificate is obtained

for products related to the concerned

Ministry of the Government of India,

100% reimbursement of expenses will

be provided for patent registration.

(12) Provision for Special Industrial Investment Promotion for Units Investing Over Rs.

1,000 Crore -

During the period of the Industrial Development Policy 2024-30, enterprises in Artificial

Intelligence (AI), Robotics, and Computing (GPU) sectors that invest Rs. 1,000 crore or more

in fixed capital investment or provide employment to 500 or more individuals will have

proposals for additional incentives, beyond those declared in the Industrial Development Policy

2024-30, considered by the Cabinet Sub-Committee.

352 (129)

(C-6) "Industrial Investment Promotion" Package for Large Enterprises in the

Information Technology (IT) Sector under the Industrial Development Policy 2024-30 :

Under the Industrial Development Policy 2024-30, based on investment in the state, new

enterprises in Information Technology (IT), as well as cases of expansion/diversification of

existing enterprises, will be provided with industrial investment promotion up to 150 percent

of the amount invested under fixed capital investment heads (unless otherwise specified).

This package will provide the following

subsidies/exemptions/concessions/reimbursements:

(1) Net State Goods and Services Tax (Net SGST) Reimbursement -

Reimbursement of the Net State Goods and Services Tax (Net SGST) paid for up to 12 years

from the date of commencement of commercial production, up to 100 percent of the maximum

fixed capital investment.

Fixed Capital Investment Subsidy -

For the establishment of new enterprises in Information Technology (IT), as well as cases of

expansion/diversification of existing enterprises, a fixed capital investment subsidy will be

provided as per the following details:

Capital Investment

Plant

and

Machinery

(Amount in Crores)

Percentage

Subsidy

Maximum Subsidy

Amount

(Amount

in Crores)

Subsidy

Disbursement

Duration

More than ₹50 but

less than ₹200

06 years, in equal

annual installments

More than ₹200 but

less than ₹500

150

06 years, in equal

annual installments

352 (130)

More than ₹500

300

06 years, in equal

annual installments

Note:

(1) Only one of the benefits from Net State Goods and Services Tax (Net SGST)

reimbursement or the Fixed Capital Investment Subsidy, as mentioned in Point 1, can

be availed based on the selected option. Once selected, the option will be irrevocable.

To select an option, the investor must submit an option letter along with an affidavit in

the format prescribed by the department.

(2) The first installment of the Fixed Capital Investment Subsidy will be paid after the

commencement of production, upon submission of an application and subsequent

approval as per the regulations.

(2) Electricity Duty Exemption -

Only new enterprises in the Information Technology (IT) sector will be provided with

electricity duty exemption for up to 12 years from the date of commencement of commercial

production.

(3) Stamp Duty Exemption -

Under this package, Complete Exemption from stamp duty will be granted on executed deeds

for the purchase/lease of land, sheds, and buildings, including related land lease deeds, for the

establishment of new IT enterprises and for cases of expansion/diversification of existing

enterprises.

(4) Registration Fees Reimbursement -

For the establishment of new IT enterprises and cases of expansion/diversification of existing

enterprises, a 50 percent reimbursement of the registration fee payable on the land will be

provided.

352 (131)

(5) Land Diversion Fees Exemption -

For the establishment of new IT enterprises and cases of expansion/diversification of existing

enterprises, a 50 percent exemption on land reassessment fees (diversion fees) will be provided

for up to a maximum of 50 acres of land for industrial purposes.

(6) New Electricity Connection Charges Reimbursement -

Only eligible new enterprises will be provided with a 50 percent reimbursement of the charges

for new electricity connections (excluding the security deposit).

(7) E.P.F. Reimbursement -

For the establishment of new IT enterprises and cases of expansion/diversification of existing

enterprises, a 75 percent reimbursement of the EPF contribution for skilled and semi-skilled

employees from Chhattisgarh will be provided for up to 5 years from the date of production,

with a maximum eligibility of ₹1 crore per year.

(8) Training Stipend Reimbursement -

For eligible new enterprises, reimbursement will be provided for the training expenses of

skilled and semi-skilled employees who have domicile of Chhattisgarh and earn less than

₹50,000 per month. Reimbursement will be based on one month's salary paid by the employer

or up to ₹15,000 per person, whichever is lower, for a duration of 5 years from the date of

commencement of commercial production/activity, or up to 100 percent of the fixed capital

investment, whichever limit is reached first. The first claim will be payable one year after the

employee's appointment.

(9) Rental Subsidy -

Only eligible new enterprises will be provided with a rental subsidy for up to 5 years In case

the unit is established in a rented building, 40 percent of the monthly rent paid (up to a

maximum of 20,000 square feet), whichever is lower, will be reimbursed as a subsidy each

quarter, with a maximum amount of ₹50,000 per month.

352 (132)

(10) Special Subsidy for Anchor Units -

The first 5 anchor units with an investment of over ₹200 crore will receive an additional 5

percent subsidy on the approved fixed capital investment, with the maximum limit of total

subsidy extending up to 110 percent of the total fixed capital investment.

(11) Other Subsidies -

Other subsidies, such as Project Report Subsidy, Quality Certification Subsidy, Technical

Patent Subsidy, Technology Purchase Subsidy, Water and Energy Efficiency Expenditure

Reimbursement Subsidy, and Transportation Subsidy (only for export units), will be provided

as per Annexures 9.8, 9.9, 9.10, 9.11, 9.15, and 9.16, respectively.

(12) Special Industrial Investment Promotion -

Special industrial investment promotion will be provided for the establishment of new IT

enterprises and cases of expansion/diversification of existing enterprises, as per the following

details:

S. No.

Fund

Description

Establishment of

Research and

Development

20% Subsidy on Expenses for Purchasing Plant and

Machinery for New Research and Development

Established for Information Technology (IT), with a

Maximum of ₹3 Crore.

Stamp Duty

Exemption on Land

and Buildings

Acquired (Purchased

/ Leased) for

Research and

Development

Complete Exemption

Receiving Export

Certification

In cases where international certification/approval is

obtained for the export of Information Technology (IT)

products, reimbursement of up to 50% of the application

fees will be provided, with a maximum of ₹15 lakh per

product, for up to 10 products. However, the unit must

352 (133)

present certificate for commercial export of at least ₹50

crore per product.

For patent registration under this policy, if a patent

certificate is obtained for products by the concerned

Ministry of the Government of India, 100%

reimbursement of expenses will be provided for patent

registration.

(13) Provision for Special Industrial Investment Promotion for Units Investing Over ₹500

Crore -

During the period of the Industrial Development Policy 2024-30, enterprises in the Information

Technology (IT) sector that invest ₹500 crore or more in fixed capital investment or provide

employment to 1,000 or more individuals, the Cabinet Sub-Committee will consider proposals

for additional incentives, beyond those declared in the Industrial Development Policy 2024-30.

352 (134)

(C-7) "Industrial Investment Promotion Package" for Large Enterprises in IT Enabled

Services (ITES) / Data Centre under the Industrial Development Policy 2024-30:

Under the Industrial Development Policy 2024-30, based on investment in the state, new

enterprises in IT Enabled Services (ITES) /Data Centre, as well as cases of expansion/

diversification of existing enterprises, will be provided with industrial investment promotion

up to 150 percent of the amount invested under fixed capital investment heads (unless otherwise

specified).

This package will provide the following

subsidies/exemptions/concessions/reimbursements:

(1) Net State Goods and Services Tax (Net SGST) Reimbursement -

Reimbursement of the Net State Goods and Services Tax (Net SGST) paid for up to 12 years

from the date of commencement of commercial production, up to 150 percent of the maximum

fixed capital investment.

Fixed Capital Investment Subsidy -

For the establishment of new IT Enabled Services (ITES) / Data Centre, as well as cases of

expansion/diversification of existing enterprises, a fixed capital investment subsidy will be

provided as per the following details:

Capital Investment

in Plant and

Machinery

(Amount in

Crores)

Percentage of

Subsidy

Maximum Subsidy

Amount (Amount

in Crores)

Subsidy

Distribution

Duration

More than ₹50 but

less than ₹200

06 years, in equal

annual installments

More than ₹200 but

less than ₹500

150

06 years, in equal

annual installments

More than ₹500

300

06 years, in equal

annual installments

352 (135)

Note:

(1) Only one of the benefits from Net State Goods and Services Tax (Net SGST)

reimbursement or the Fixed Capital Investment Subsidy, as mentioned in Point 1, can

be availed based on the selected option. Once selected, the option will be irrevocable.

To select an option, the investor must submit an option letter along with an affidavit in

the format prescribed by the department.

(2) The first installment of the Fixed Capital Investment Subsidy will be paid after the

commencement of production, upon submission of an application and subsequent

approval as per the regulations.

(2) Electricity Duty Exemption -

Only new enterprises related to IT Enabled Services (ITES) / Data Centre in the state will be

provided with electricity duty exemption for up to 12 years from the date of commencement of

commercial production.

(3) Stamp Duty Exemption -

Complete Exemption from stamp duty will be granted on executed deeds for the purchase/lease

of land, sheds, and buildings, including related land lease deeds, for the establishment of new

IT Enabled Services (ITES) / Data Centre and for cases of expansion/diversification of existing

enterprises.

(4) Registration Fee Reimbursement -

For the establishment of new IT Enabled Services (ITES) / Data Centre and cases of expansion/

diversification of existing enterprises, a 50 percent reimbursement of the registration fees

payable on the land will be provided.

(5) Land Diversion Fees Exemption -

352 (136)

For the establishment of new IT Enabled Services (ITES) / Data Centre and cases of

expansion/diversification of existing enterprises, a 50 percent exemption on land reassessment

fees (diversion fees) will be provided for up to a maximum of 50 acres of land for industrial

purposes.

(6) New Electricity Connection Charges Reimbursement -

Only eligible new enterprises will be provided with a 50 percent reimbursement of the charges

for new electricity connections (excluding the security deposit).

(7) E.P.F. Reimbursement -

For the establishment of new IT Enabled Services (ITES) / Data Centre and cases of

expansion/diversification of existing enterprises, a 75 percent reimbursement of the EPF

contribution for skilled and semi-skilled employees from Chhattisgarh will be provided for up

to 5 years from the date of production, with a maximum eligibility of ₹1 crore per year.

(8) Training Stipend Reimbursement -

For eligible new enterprises, reimbursement will be provided for the training expenses of

skilled and semi-skilled employees who have domicile of Chhattisgarh and earn less than

₹50,000 per month. Reimbursement will be based on one month's salary paid by the employer

or up to ₹15,000 per person, whichever is lower, for a duration of 5 years from the date of

commencement of commercial production/activity, or up to 100 percent of the fixed capital

investment, whichever limit is reached first. The first claim will be payable one year after the

employee's appointment.

(9) Rental Subsidy -

Only eligible new enterprises will be provided with a rental subsidy for up to 5 years In case

the unit is established in a rented building, 40 percent of the monthly rent paid (up to a

maximum of 20,000 square feet), whichever is lower, will be reimbursed as a subsidy each

quarter, with a maximum amount of ₹50,000 per month.

352 (137)

(10) Special Subsidy for Anchor Units -

The first 5 anchor units with an investment of over ₹200 crore will receive an additional 5

percent subsidy on the approved fixed capital investment, with the maximum limit of total

subsidy extending up to 110 percent of the total fixed capital investment.

(11) Other Subsidies -

Other subsidies, such as Project Report Subsidy, Quality Certification Subsidy, Technical

Patent Subsidy, Technology Purchase Subsidy, Water and Energy Efficiency Expenditure

Reimbursement Subsidy, and Transportation Subsidy (only for export units), will be provided

as per Annexures 9.8, 9.9, 9.10, 9.11, 9.15, and 9.16, respectively.

(12) Special Industrial Investment Promotion -

Special industrial investment promotion will be provided for the establishment of new IT

Enabled Services (ITES) / Data Centre and cases of expansion/diversification of existing

enterprises, as per the following details:

S. No.

Fund

Description

Establishment

Research

and

Development

20% Subsidy on Expenses for Purchasing Plant and

Machinery for New Research and Development

Established for IT Enabled Services (ITES) / Data

Centre, with a Maximum of ₹3 Crore.

Stamp

Duty

Exemption on Land

and

Buildings

Acquired (Purchased /

Leased) for Research

and Development

Complete Exemption

352 (138)

Receiving

Export

Certification

In cases where international certification/approval is

obtained for the export of IT Enabled Services (ITES) /

Data Centre products, reimbursement of up to 50% of the

application fee will be provided, with a maximum of ₹15

lakh per product, for up to 10 products. However, the unit

must present certificate for commercial export of at least

₹50 crore per product.

For patent registration under this policy, if a patent

certificate is obtained for products by the concerned

Ministry of the Government of India, 100%

reimbursement of expenses will be provided for patent

registration.

(13) Provision for Special Industrial Investment Promotion for Units Investing Over ₹500

Crore -

During the period of the Industrial Development Policy 2024-30, enterprises in the IT Enabled

Services (ITES) / Data Centre sector that invest ₹500 crore or more in fixed capital investment

or provide employment to 1,000 or more individuals, the Cabinet Sub-Committee will consider

proposals for additional incentives, beyond those declared in the Industrial Development Policy

2024-30.

352 (139)

Chapter - (D)

Miscellaneous Incentive Package

(Special Industrial Investment Promotion Package for

Socially Weaker Group and Special Types of

Enterprises)

352 (140)

D-1) Special Industrial Investment Promotion Package for Scheduled Caste/Scheduled

Tribe Categories

(1) Fixed Capital Investment Subsidy

Under Micro, Small and Medium category eligible new enterprises/expansion or diversification

of existing enterprise by Scheduled Caste/Scheduled Tribe category entrepreneur, will be

provided with a Fixed Capital Investment Subsidy as per the following details :

Enterprise

Level

Category of

Development

Block

General Enterprises

Thrust Enterprises

Percentage of

Subsidy

Fixed Capital

Investment

Fixed

Capital

Investment

Subsidy

Maximum

Limit

(Amount

Lakhs)

Percentage of

Subsidy

Fixed Capital

Investment

Fixed

Capital

Investment

Subsidy

Maximum

Limit (Amount

in Lakhs)

Micro

Enterprises

Group 1

Group 2

Group 3

Small

Enterprises

Group 1

255

355

Group 2

355

455

Group 3

455

555

Medium

Enterprises

Group 1

450

700

Group 2

455

750

Group 3

550

800

352 (141)

Note:

(a) The subsidy for the micro enterprises category will be disbursed in one installment.

(b) The subsidy for the small enterprises category will be disbursed in equal

installments over two years

installments over four years

(2) Interest Subsidy

For eligible micro, small, and medium enterprises established by entrepreneurs from the

Scheduled Caste/Tribe, an interest subsidy will be provided on term loans obtained from

financial institutions recognised by the Reserve Bank of India as per the following details:

Enterpris

e Level

Category

of Area

General Enterprise

Thrust Enterprise

Term

Subisdy

(in years)

Percentage

of Subsidy

Annual

Maximum

Limit

Subsidy

(in lakhs)

Term

Subsidy

(in years)

Percentage

of Subsidy

Annual

Maximum

Limit

Subsidy

(in lakhs)

Micro

Enterpris

Group 1

Group 2

Group 3

Small

Enterpris

Group 1

Group 2

Group 3

Group 1

352 (142)

Medium

Enterpris

Group 2

Group 3

(3) Electricity Duty Exemption:

Eligible new micro, small, and medium enterprises established by entrepreneurs from the

Scheduled Caste/Tribe will be granted an exemption from electricity duty as per the following

details.

Area

General Enterprise

Thrust Enterprise

Group-1

Complete Exemption up to 6

years

from

the

date

commencement of commercial

production

Complete Exemption up to 7 years

from the date of commencement of

commercial production

Group-2

Complete Exemption up to 8

years

from

the

date

commencement of commercial

production

Complete Exemption up to 9 years

from the date of commencement of

commercial production

Group-3

Complete Exemption up to 10

years

from

the

date

commencement of commercial

production

Complete Exemption up to 11 years

from the date of commencement of

commercial production

4) Exemption from Stamp Duty:

Eligible micro, small, and medium enterprises, categorized by the class of investors, for "the

establishment of new enterprises and expansion/diversification of existing enterprises " will

be granted Complete Exemption from stamp duty under the following cases:

352 (143)

(a) On executed deeds for the purchase/lease of land, sheds, buildings and on deeds

related to land lease (excluding land for mining leases).

(b) On the execution of deeds related to loan advances for up to three years from the

date of loan sanction by banks/financial institutions.

5) Margin Money Subsidy:

New micro and small enterprises established in the state by entrepreneurs from the Scheduled

Caste/Tribe will be provided a margin money subsidy of up to 25 percent of the capital cost of

10.00 Crore, with a maximum limit of ₹100 lakh.

6) Transport Subsidy (Only for Export Enterprises):

During the Industrial Development Policy period of 2024-30, assistance equal to 50 percent of

the actual freight expenses (excluding government fees and taxes) will be provided for

transporting manufactured products (excluding mining materials) from the place of

manufacture to the port or airport for export. The maximum annual limit of assistance will

be ₹60 lakh, available for up to 5 years

7) Concession/Discount on Land Premium for Entrepreneurs from Scheduled

Caste/Tribe in Industrial Areas

(For Micro, Small, and Medium Enterprises/Service Enterprises only):

(7.1) A 100 percent concession will be provided on the land premium for establishing industrial

and service enterprises in industrial areas managed by the Directorate of Industries and

Chhattisgarh State Industrial Development Corporation Limited. The land rent rate will be ₹1

per acre annually. Maintenance fees, street lighting fees, water charges, and other taxes and

levies will be payable at prescribed rates.

(7.2) To facilitate the provision of free plot allocation in industrial areas (for enterprises and

service enterprises), up to 25 percent of plots in Group-1 and Group-2 development blocks and

up to 50 percent in Group-3 development blocks will be reserved for these categories in all

352 (144)

industrial areas maintained by the State Government/Chhattisgarh State Industrial

Development Corporation Limited. The reservation period will be two years from the specified

date or the date of establishment of the industrial area, whichever is later.

(7.3) The quantity of land/plots allotted to entrepreneurs from the Scheduled Caste/Tribe will

be in accordance with the eligibility rules and provisions described in the "Chhattisgarh

Audyogik Bhoomi Evam Bhawan Prabandhan Niyam-2015."

(8) Entrepreneurs from the Scheduled Caste/Tribe will be eligible for all other "Industrial

Investment Incentives" described under this policy, such as registration fee exemption

reimbursement, exemption from land use change fees, project report subsidies, quality

certification subsidies, technical patent subsidies, technology purchase subsidies, employment

subsidies for the differently abled, environmental project management subsidies,

reimbursement of expenses for water and energy efficiency (energy audit), reimbursement of

employee training expenses for MSME thrust sectors and information technology enterprises.

The subsidy amount and maximum limit for micro, small, and medium enterprises /service

enterprises will be 10 percent higher than that provided to the general category as described in

the relevant provisions.

352 (145)

(D-2) Chhattisgarh State

Logistics Enterprise Package

352 (146)

D-2) Chhattisgarh State Logistics Package under Industrial Development Policy 2024-30:

Under the Industrial Development Policy 2024-30, the "Chhattisgarh State Logistics Package"

has been introduced to promote the establishment of logistics-related enterprises and the

expansion/diversification of existing enterprises based on investments made in the state.

Investor units will be provided with industrial investment incentives up to 150 percent of the

amount invested in heads of fixed capital investment in the project (or as otherwise provided

the limits will remain same).

The definition of logistics services will be as follows:

(a) Logistics Sector: The logistics sector encompasses the transportation, handling, storage,

value addition, and other related services of goods between points of production and

consumption. This includes transportation arrangements for goods and materials,

warehousing/cold storage facilities, lifting, material handling, weighing, grading, sorting,

packaging, and vehicle parking arrangements.

(b) Logistics Hub: A logistics hub refers to alongside warehousing facilities, incorporating

new infrastructure related to rail, air, or road transport to establish comprehensive logistics hub

facilities.

Note: The logistics service sector described in Annexure-6 (1) will be eligible for industrial

investment incentives under this package.

The following subsidies/exemptions/concessions/reimbursements will be provided under this

package:

(1) Net State Goods and Services Tax (Net SGST) Reimbursement -

Serial

Number

Category of Developmental

Blocks

Reimbursement Limit for Net State Goods and

Services Tax (Net SGST) for Micro, Small, and

Medium Service Enterprises

352 (147)

Group - 1

Reimbursement of Net State Goods and

Services Tax (Net SGST) paid from the date of

commencement of commercial production up to

5 years, up to 75% of fixed capital investment.

Group - 2

Reimbursement of Net State Goods and

Services Tax (Net SGST) paid from the date of

commencement of commercial production up to

7 years, up to 75% of fixed capital investment

Group - 3

Reimbursement of Net State Goods and

Services Tax (Net SGST) paid from the date of

commencement of commercial production up to

9 years, up to 75% of fixed capital investment.

Fixed Capital Investment Subsidy:

Eligible micro, small, and medium service enterprises established by entrepreneurs will be

provided with a fixed capital investment subsidy for the establishment of new enterprises or

the expansion/modernization of existing enterprises as per the following details:

(a) The subsidy for micro logistics enterprises /existing service Enterprise category will

be disbursed in one installment.

(b) The subsidy for small logistics enterprises/existing service category will be

disbursed in equal installments over three years

disbursed in equal installments over five years

Type of

Area

Micro Service

Enterprise

Small Service

Enterprise

Medium Service

Enterprise

Percentage

of Subsidy

Maximum

Limit of

Subsidy

(in crores)

Percentage

of Subsidy

Maximum

Limit of

Subsidy

(in crores)

Percentage

of Subsidy

Maximum

Limit of

Subsidy

(in crores)

Group - 1

1.00

2.50

5.00

Group - 2

1.50

3.50

7.00

Group - 3

2.00

4.50

10.00

Note:

352 (148)

(1) Only one benefit can be availed from either the Net State Goods and Services Tax

(Net SGST) reimbursement shown in point (1) or the fixed capital investment

subsidy, based on the selected option. Once chosen, the option will be irrevocable. To

select the option, the investor must submit an option letter along with an affidavit in the

format prescribed by the department.

(2) The first installment of the fixed capital investment subsidy will be disbursed after

the commencement of production and upon submission of the application, subject to

approval as per the rules.

(2) Interest Subsidy -

Under this policy, interest subsidy will be provided on term loans obtained from financial

institutions recognised by the Reserve Bank of India for new logistics enterprises or for the

expansion/diversification of existing micro, small, and medium enterprises as per the following

details:

Type of

Area

Micro Service Enterprise

Small Service Enterprise

Medium Service Enterprise

Percenta

ge of

Subsidy

Annual

Maximu

m Limit

(in lakhs)

Duration

(in years)

Percenta

ge of

Subsidy

Annual

Maximu

m Limit

(in lakhs)

Duration

(in years)

Percenta

ge of

Subsidy

Annual

Maximu

m Limit

(in lakhs)

Duration

(in years)

Group - 1

Group - 2

Group - 3

(3) Electricity Duty Exemption -

Under this policy, exemption from electricity duty will be provided for new micro, small, and

medium logistics enterprises or for the expansion/diversification of existing enterprises as per

the following details:

Category

Developmental

Block

Duration of Exemption/Exemption Amount

352 (149)

Group-1

Complete Exemption up to 6 years from the date of commencement of

commercial production

Group-2

Complete Exemption up to 8 years from the date of commencement of

commercial production

Group-3

Complete Exemption up to 10 years from the date of commencement

of commercial production

(4) Exemption from Stamp Duty -

Under this policy, Complete Exemption from stamp duty will be provided for cases involving

new micro, small, and medium logistics enterprises or for the expansion/modernization of

existing enterprises as per the following details:

(4.1) (a) On executed deeds for the purchase/lease of land, sheds, and buildings, and on deeds

related to land lease (excluding land for mining leases).

(b) On the execution of deeds related to loan advances for up to three years from the date of

loan sanction by banks/financial institutions.

(4.2) For land purchased/leased for the establishment of industrial logistics parks at private

sector approved by the Government of India/State Government or in the private sector and for

industries established within them.

(5) Transport Vehicle Subsidy -

A subsidy of 50 percent, up to a maximum of ₹35 lakh per vehicle, will be provided for

refrigerated vehicles (minimum capacity of 9 metric tons) purchased for cold storage under

logistics and logistics hubs. And a subsidy of 50 percent, up to a maximum of ₹25 lakh per

vehicle, will be provided for vehicles (minimum capacity of 9 metric tons) purchased for

logistics services.

(6) Reimbursement of Vehicle Registration Fee and National Permit Fee -

352 (150)

(6.1) Vehicles with a capacity of less than 30 metric tons will be granted 100 percent

reimbursement of both the registration fee and the national permit fee.

(6.2) Vehicles with a capacity of more than 30 metric tons will be granted 50 percent

reimbursement of both the registration fee and the national permit fee.

(7) The following provisions will be eligible for an additional 5 percent subsidy over and above

the incentives provided under the policy if implemented in the Enterprise:

(7.1) Establishing a Secured Logistics Document Exchange platform to promote

digitalization in logistics.

(7.2) Setting up a separate arrangement for proper waste management.

(7.3) Arranging for electricity from new/renewable energy sources.

(8) To promote exports from the state, packaging centers related to export products will be

provided the subsidies/exemptions/concessions outlined in the logistics policy. For this

purpose, it will be mandatory for the packaging center to handle at least 70 percent of packaging

for export-related goods.

(9) Reimbursement of Training Stipend -

In cases involving the establishment of new eligible micro, small, and medium service

enterprises, reimbursement will be provided for training costs paid by the employer for skilled

and semi-skilled employees who are domicile of Chhattisgarh and earn a monthly salary of less

than ₹50,000. The reimbursement will be of one month’s salary or a maximum of ₹15,000 per

person, whichever is lower, for up to 5 years from the date of commencement of commercial

production/activity or up to 100 percent of the fixed capital investment. The first claim will be

payable after one year of employee recruitment.

(10) Non-Financial Subsidies -

(1) Exemptions from height restrictions will be granted, allowing building heights up to 24

meters, in accordance with the provisions of the National Building Code, ensuring fire safety.

352 (151)

(2) Awards will be given to enterprises providing excellent logistics services based on financial

incentives, grading systems, ratings, and excellence certifications.

352 (152)

(D-3) "Chhattisgarh Startup Package" - Under the Industrial Development

Policy 2024-30

Industrial Development Policy 2024-2030 provides economic incentives as Startup

Package for industrial investment as per the details below:

(1) Definitions:

To be recognized as a startup, eligibility for industrial investment incentives under this policy,

the following conditions must be followed:

(1.1) The unit must hold a valid startup certificate issued by the Department for Promotion of

Industry and Internal Trade (DPIIT) under the Ministry of Commerce and Industry,

Government of India, and fall within the limits specified in clause 1.2.

(1.2) The unit’s total turnover must not exceed ₹25 crore in case of manufacturing units and

₹10 crore in case of service activities in any financial year from the date of

incorporation/registration of its unit.

(1.3) The unit should engage in innovation/ improvement of existing technology/ simplification

of existing processes and works in strengthening the economy.

(1.4) The unit must not be included in the list of ineligible enterprises in Annexure 3 or core

enterprises/services in Annexure 5 of the Industrial Policy 2024-2030.

(1.5) Any unit created through the division or reconstruction of an existing business will not

be considered a 'startup.'

(1.6) A unit will not be considered a "startup" once it has completed ten years from the date of

its incorporation/registration.

(2) Eligibility Conditions:

352 (154)

(2.1) All the applications for startups will be presented before the State-Level Startup

Promotion Committee. Only those cases approved by the committee, will be eligible for the

Startup package benefits.

(2.2) Startup units of the state mandated to register on the Chhattisgarh Startup Portal and

obtain the acknowledgement to avail any subsidies/exemptions, as per the provisions of the

Industrial Policy 2024-30. The startup units approval will remain valid up to five years from

the date of issuance of acknowledgement certificate.

(3) State-Level Startup Promotion Committee -

3.1) Structure of the Committee:

Director of Industry

President

Representative of Director, MSME-DFO (As required)

Member

Joint Director (Finance), Directorate of Industry

Member

Joint Director, Directorate of Industry

Member Secretary

Representative of CHiPS (As required)

Member

Two Subject Matter Experts (As required)

Member

The quorum of the above committee will be 4 members.

3.2) Functions and Responsibilities of the State-Level Startup Promotion Committee

1. The committee will hold meeting at least once a month. Applications received under the

startup initiative will be examined/ considered by the committee, then only the units approved

as startups.

2. The committee will review the progress reports of incubation centers and provide further

recommendations and directives.

3. Approval of subsidies / exemptions to startups will be provided by the committee.

4. The committee will have the authority to make other decisions related to the promotion of

startups.

352 (155)

(4) Investment Incentives -

(a) Financial Subsidies -

(4.1) Corpus Fund - A corpus fund of Rs 50 crore will be separately created by the state

government to promote recognized startup units established in the state. Additionally, funds

will be collected through CSR activity for the development of startups. The following

assistance will be provided from this corpus fund:

(4.1.1) Startup units will receive ₹5 lakh in the form of seed funding, at the initial stage based

on recommendations from the incubation center.

(4.1.2) An assistance amount of ₹3 lakh will be provided for operations, 6 months after the

start of production/ service activity.

(4.1.3) An assistance amount of ₹3 lakh will be provided for continuous operations and

development 18 months after the start of production/ service activity.

(4.5) Credit Risk Fund - A credit risk fund of Rs 50 crore will be separately created by the

state government to promote recognized startup units established in the state.

(4.6) Rent Subsidy - Valid startup units established in Chhattisgarh will receive a rent subsidy

of 40 percent of the monthly rent paid, up to a maximum of ₹15,000 per month, for 3 years,

from the date of issuance of acknowledgement, if the startup unit is established in a rented

building/incubation center. This subsidy will be reimbursed in quarterly manner.

(4.7) Stamp Duty Exemption -

(1) 100% exemption from stamp duty on the purchase of land/ leased land, minimum

5-year of lease.

(2) Exemption from stamp duty on term loans for up to three years.

352 (156)

(4.8) Project Report Subsidy - One percent of the approved fixed capital investment, up to a

maximum of ₹5 lakh.

(4.9) Quality Certification Subsidy- 80 percent of the expenses incurred for obtaining

certification, up to a maximum of ₹10 lakh.

(4.10) Technical Patent Subsidy- 50 percent of the expenses incurred for obtaining a patent,

up to a maximum of ₹10 lakh.

(4.11) Technology Purchase Subsidy- 50 percent of the expenses incurred for technology

purchase, up to a maximum of ₹10 lakh.

(4.12) In addition to the benefits received under the startup package, startups will also be

eligible for other subsidies, exemptions, and concessions provided as per the provisions under

the Industrial Development Policy 2024-30, as per the rules.

(4.13) If a startup avails of benefits under this package, it will not be eligible to receive benefits

of a similar nature from the state government (regardless of the name). Similarly, if a startup

receives benefits of a similar nature from the Government of India (regardless of the name), it

will not be eligible for similar benefits from the state government.

(4.14) Entrepreneurs from the Scheduled Tribes/Castes, women entrepreneurs, retired ex-

servicemen of the Indian Army who are residents of the state, persons/families affected by

Naxalism, and persons with disabilities will receive 10 percent additional subsidies and a one-

year extension on exemptions.

(b) Non-Financial Facilities -

(4.15) Startups established in Chhattisgarh will be granted exemptions from the following

labour law regulations on a self-certification basis during the initial years:

1. Factories Act, 1948

2. Shops and Establishments Act

3. Contract Labour (Regulation and Abolition) Act, 1970

352 (157)

4. Minimum Wages Act, 1948

5. Maternity Benefit Act, 1961

(4.16) Startup units will be allowed to operate in three shifts, including employing women

workers. However, startups must ensure proper security arrangements for female employees.

(4.17) 'Startup fests' will be organized periodically in the state for the selection and

development of startup units, thus providing a platform for new startup entrepreneurs and

interested investors.

(4.18) An efforts will be made to coordinate with educational institutions in the state to provide

necessary guidance for startup units.

(4.19) Startups registered with the Department for Promotion of Industry and Internal Trade,

Ministry of Commerce and Industry, Government of India, and approved by the State-Level

Startup Promotion Committee, shall later avail with online registration of Udyam Akansha via

Single Window System. This will enable them to easily access information about permissions

and clearances required from other State Government departments.

(5) Incubators -

(5.1) Incubators established during the tenure of this industrial policy in the state will be granted

40 percent of the establishment expenses, up to a maximum of ₹40 lakh.

5.2) Incubators established at divisional headquarters will receive ₹5 lakh per year for

operational expenses for up to 5 years, while incubators established in other districts will be

provided a maximum of ₹3 lakh per year.

(6) Responsibilities of Incubators

(6.1) Each incubator established at a divisional headquarters must incubate a minimum of 10

startup units, and incubators established in the other districts must incubate a minimum of 5

startup units.

352 (158)

(6.2) Each incubator established at a divisional headquarters must have seating arrangements

for at least 15 startups, and incubators established in other districts must have arrangements for

10 startups.

(6.3) Every incubator must submit a progress report to the State-Level Startup Promotion

Committee in every 6 months.

(6.4) Incubators will provide recommendations for subsidies/facilities to be given to startup

units.

(6.5) In the absence of an incubation center in a specific district, startup units from that district

can be incubated by incubation centers from other districts.

The subsidies and exemptions provided under this package will be regulated according

to the procedures and conditions mentioned in various notifications issued under the

Industrial Development Policy 2024-30.

352 (159)

(D-4) Special Incentive Package

for

Closed and Sick Enterprises

352 (160)

(D-4) Under the Industrial Developmental Policy 2024-30, Special Incentive

Package for Closed and Sick Enterprises

Under the Industrial Development Policy 2024-30, the "Special Incentive Package for Closed

and Sick Enterprises" aims to rehabilitate and operationalize non-functional investments in the

state. These are closed, sick and blocked investment Enterprises established in the state but

whose assets have become inactive due to acquisition by another Entrepreneur/ Firm/ Company

through National Company Law Tribunal (NCLT), SARFAESI Act, and other by financial

institutions through various rules. To make effective use of the blocked investment in such

Enterprises in the interest of the state, the following package provisions are being made for the

rehabilitation of closed and sick Enterprises.

(a) Definition: 'Closed/Sick Industrial Unit' refers to industries defined under points

38(a) and (b) in Annexure-1 of this policy.

(b) Other Definitions: For the implementation of this policy terms which are not

defined in this policy, relevant definitions from the prevailing Industrial Development

Policy 2024-30 / defines as per the Reserve Bank of India, will be applicable.

2024-30, the "Special Incentive Package for Closed and Sick Enterprises" are as follows :-

(1) Package for the Reoperation of Closed Industries/Rehabilitation of Sick Industries:

(1.1) The following exemptions will be provided upon the purchase of any declared closed/sick

industry:

(i) 100% stamp duty exemption.

(ii) 100% registration fees exemption.

(iii) In the case of industries established in industrial areas/land banks, a land transfer

fee which is @ rate of 5 percent of the land premium, will be charged.

(1.2) Based on eligibility under the industrial investment incentives of the Industrial Policy

2024-30, the owner or purchaser (as applicable) of the closed/sick industry will be provided

352 (161)

with the following complete/remaining subsidies, exemptions, and concessions, which has not

been used/ partially used by the closed industry during the period of operation of its industry .

1.2.1 Interest Subsidy

1.2.2 Fixed Capital Investment Subsidy

1.2.3 Reimbursement of Net State Goods and Services Tax (Net SGST)

1.2.4 Exemption from Electricity Duty

1.2.5 Exemption from Mandi Tax.

1.2.6 Project Report Subsidy

1.2.7 Quality Certification Subsidy

1.2.8 Technical Patent Subsidy

1.2.9 Technology Purchase Subsidy

1.2.10 Employment Subsidy for the Differently Abled, Retired Agniveers, and Surrendered

Naxalites.

1.2.11 Transport Subsidy (for export-oriented industries only)

1.2.12 Reimbursement of Training Stipend

1.2.13 EPF Reimbursement

1.2.14 Reimbursement of expenses incurred in training of employees for employee training in

MSME thrust sectors and IT Enterprises.

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(1.3) Such sick and closed industries that have not previously availed of subsidies will be

eligible for all types of exemptions/subsidies provided under the Industrial Development Policy

2024-30 after their rehabilitation/revival.

For example:

(a) If an enterprise established as a general enterprise under the Industrial Development Policy

2014-19 on November 1, 2015, received an interest subsidy at a rate of 40 percent for a period

of two years and is declared a sick enterprise during the term of the Industrial Development

Policy 2024-30, the remaining interest subsidy for three years will be available at the same rate

and which is within the maximum limit specified under the Industrial Policy 2024-30.

(b) If any enterprise was categorized as ineligible for subsidies, exemptions, and concessions

under the Industrial Policy 2014-19 but is eligible under the Industrial Development Policy

2024-30, then it will qualify for interest subsidies for the remaining duration of the Industrial

Development policy 2024- 30 (after subtracting the period from the start of the Enterprises

until it was declared sick from the eligibility period) after resuming to production again.

investment subsidy, project report subsidy, quality certification subsidy, technical patent

subsidy, technology purchase subsidy, subsidy for the differently abled, etc.) if not received /

partially received, then the purchaser of the sick enterprise will be eligible for complete/

remaining amount.

(d) The above-mentioned provisions will also be applicable in case of exemptions (such as

exemption from electricity Duty) given after the establishment of the enterprise.

(2) For the payment of outstanding dues of a declared sick industry/enterprise, the facility to

pay the principal amount + all penalties/interest/surcharges in 36 equal monthly installments /

12 quarterly installments, will be provided. If payment is not made within the stipulated period,

interest will be charged at the base rate determined by the State Bank of India.

However, this provision will only become effective after the date of issuance of a notification

once the amendments to the relevant rules/acts of the concerned departments is done.

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Nevertheless, in the case of electricity dues, instead of paying interest at the base rate

determined by the State Bank of India, surcharges will be payable as per the provisions outlined

in the supply code notified by the Electricity Regulatory Commission.

(3) In favor of the purchaser of the sick industry/enterprise, utility services such as electricity

connection, water connection, consent to operate, forest clearance granted by the state

government, and no-objection certificates issued by local bodies will be transferred. However,

the purchaser will need to submit an application in accordance with the procedures outlined in

the rules/acts of the respective departments.

(4) If additional capital Investment of at least Rs 5 crore is made in plant and machinery in a

closed enterprise, or if the investment amounts to at least 25 percent of the approved capital

invested in plant and machinery is done, up to the date of commencing commercial production

in an operational existing enterprise, whichever is higher and if there is at least a 25 percent

increase in the registered original capacity or average production (whichever is higher) as

registered with the Industry Department, along with a 10 percent increase in total employment,

and if the expanded commercial production starts within this policy duration, then unit will

receive subsidies, exemptions, and concessions , on additional capital investment made as

declared under the Industrial Development Policy 2024-30. However, the maximum limit of

payable remaining subsidies and subsidies payable over additional capital investment made,

shall not exceed the maximum limits as per defined under the Industrial Development Policy

2024-30.

(5) No additional charges/security deposits will be levied for the renewal of water approval for

a new enterprise, in case of water availability.

(6) In favour of the purchaser of the closed industry/enterprise, utility services such as

electricity connection, water connection, consent to operate, forest clearances provided by the

state government, and no-objection certificates issued by local bodies will be transferred.

However, this provision will become effective only from the date of the notification issued by

the respective department as per the rules.

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Note:

1. For the above package, it is essential that the industry/enterprise applying for the

status of a closed industry/enterprise must have a minimum capital investment of Rs

100 lakh in plant and machinery, and the machinery must be installed on the factory

premises on the date of application.

2. The package for the resumption of closed Enterprises will be provided only once to

any unit.

(7) Non-Financial Facilities

1. Labour disputes of industries declared closed/sick will be resolved promptly by the

Labor Department, and every possible assistance will be provided to ensure the smooth

resumption and operation of the industry.

2. The Industry Department will resolve all cases through a single window system.

Note: In case of any difference between English Version and Hindi version of policy the

interpretation of Hindi version will prevail.

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