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2016 1335 / 6//-03/2015--
2016321, 162016
182018
20162 ( 1. 7.5
(aa) Incentive on GST
(i) New MSME unit will be given incentive of 80% reimbursement of state GST paid on intra state sale subject to the tax actual realization in the state government treasury for five year from the Date of production with a ceiling of 100% of total fixed capital investment made.
(ii) New Large unit will be given incentive of 75% reimbursement of state GST paid on intra state sale subject to the tax actual realization in the state government treasury for seven year from the Date of production with a ceiling of 100% of total fixed capital investment made.
(iii) New Mega unit will be given incentive of 75% reimbursement of state GST paid on intra state sale subject to the tax actual realization in the state government treasury for nine year from the Date of production with a ceiling of 100% of total fixed capital investment made.
(iv) New ultra Mega unit will be given incentive of 75% reimbursement of state GST paid on intra state sale subject to the tax actual realization in the state government treasury for twelve year from the Date of production with a ceiling of 100% of total fixed capital investment made.
(aaa) Total incentive for a new Unit under para-7.5(a) and 7.5(aa) shall not exceed fixed capital investment made.
2.(i) 7.5 (a) 1, 2, 3 4 (1) New MSME Unit will be given incentive 80% of NET VAT payable New MSME Unit will be reimbursed 80% of NET VAT paid
(2)- New large projects will be given incentive 75% of NET VAT New large projects will be reimbursed 75% of NET VAT paid
(3)- New Mega projects will be given incentive 75% of NET VAT New Mega projects will be reimbursed 75% of NET VAT paid
(4)- New Ultra Mega Projects will be given incentive 75% of NET VAT New Ultra Mega Projects will be reimbursed 75% of NET VAT
(ii) -10.6 "In case of micro and small units, The inspection team for the DOP(Date of Production) shall have the Deputy Commissioner or a representative nominated by Deputy Commissioner of the concerned Commercial Tax circle of the Department of Commercial Tax as member.
( 3(iii) -10.11 "The Industrial units which are getting financial benefits/financial incentive under this policy will not be eligible for financial incentive under the sector specific Policy of Government of Jharkhand If any unit is availing benefit under any of these scheme of the Government of India, they shall not be eligible for same component in this Policy." (iv) 1 4 " Change of ownership or change of organisational structure of any unit shall not be considered as a new unit."
(v) 10.6 Even though (vi) GST 2016 7.5 Note GST
(3) (i) -1 6 (a) For MSME units, it shall make fixed capital investment of 33% or above capital investment limit as specified by Govt of India from time to time For MSME units ,it shall make 33% or above additional investment in plant and machinery of the already made investment in plant and machinery
(ii) -1 7 (a) For MSME units,it shall make fixed capital investment of 33% or above capital investment limit as specified by Govt of India from time to time For MSME units ,it shall make 33% or above additional investment in plant and machinery of the already made investment in plant and machinery
(iii) -1 8 (a) For MSME units, it shall make fixed capital investment of 33% or above capital investment limit as specified by Govt. of India from time to time For MSME units, it shall make 33% or above additional investment in plant and machinery of the already made investment in plant and machinery
(iii) 1 8 Note point(1)
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