Note: There are three Extraordinary issues to the Official Gazette, Series I No. 26 dated 25-9-2025 as follows:-

1. Extraordinary dated 25-9-2025 from pages 1249 to 1250 regarding the Business of Govt. of Goa (Allocation) (52nd

Amendment) Rules, 2025 from Department of General Administration.

2. Extraordinary (No. 2) dated 29-9-2025 from pages 1251 to 1258 regarding Recruitment Rules from Department of Personnel.

3. Extraordinary (No. 3) dated 01-10-2025 from pages 1259 to 1288 regarding Notifications from Department of Law and

Notifications from Revenue.

INDEX

Department

Type

Subject

Page No

Industries

Not.- 3/25/2024-IND/222

The Goa State Logistics and Warehousing

Incentives Scheme, 2025.

1289

Inspectorate of

Factories & Boilers

Not.- CIF/120(S-II)/IFB/2025-26/18

Third Party Inspection of the Factories

1323

Law

Not.- 14/10/2025/LD-(Estt.) PF/194

Rules for Live Streaming and Recording of

Court Proceedings.

1330

Revenue

Not.- 14/59/2017-RD/7430

Amendment of Government Notification

dated 17-5-2017.

1340

GOVERNMENT OF GOA

Department of Industries

Notification

Sub.: “The Goa State Logistics and Warehousing Incentives Scheme, 2025”.

The Government of Goa is pleased to frame “The Goa State Logistics and Warehousing Incentive

Scheme, 2025” to provide financial assistance for the development of the logistics and warehousing

industry in the State.

1. Short title and commencement:—

1.1

The Government of Goa has launched the Goa Logistics and Warehousing Policy, 2023 on 8th

June 2023 which has declared fiscal incentives to be offered to entities in Logistics and

Warehousing sector.

3/25/2024-IND/222

Date : 24-Sep-2025

Suggestions are welcomed on e-mail: [email protected]

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Reg. No. RNP/GOA/32/2024-2026

RNI No. GOAENG/2002/6410

Panaji, 03rd October, 2025 (Asvina 11, 1947)

SERIES I No. 27

PUBLISHED BY AUTHORITY

1.2

The Government of Goa has granted industry status to the Logistics and Warehousing sector,

recognizing the need to develop this industry through fiscal incentives.

1.3

Based on the Goa Logistics and Warehousing Policy, 2023, the Government of Goa is pleased to

notify the 'Goa State Logistics & Warehousing Incentives Scheme, 2025' to provide financial

assistance for the development of the logistics and warehousing industry in the State.

1.4

‘The Goa State Logistics & Warehousing Incentives Scheme, 2025’ shall remain in force for a

period of 03 years from the date of its publication in the Official Gazette, unless otherwise

extended or terminated by the Government.

1.5

‘The Goa State Logistics & Warehousing Incentives Scheme, 2025’, has separate target schemes

for specific incentives mentioned separately.

1.6

The receipt, processing, approval and disbursal of eligible incentives under this scheme shall be

done through the Goa online single-window system.

1.7

The State Government reserves the right to foreclose this scheme or any of the target schemes

with a six-month notice.

2. Aims and Objectives:—

2.1

To develop an ecosystem for industry stakeholders by creating opportunities in Logistics and

Warehousing sector.

2.2

To be instrumental in achieving growth rates that are much higher than existing ones for Logistics

and Warehousing industry in Goa.

2.3

To create sustainable employment for the people of Goa.

2.4

To support environmentally sustainable industrial development while accelerating investment in

the State.

2.5

To make the existing industry in Goa competitive.

3. Definitions:—

3.1

Goan: For this scheme, a “Goan” will be defined as:

3.1.1 Person born in the State of Goa. OR

3.1.2 Person having 15 years Residence Certificate issued by the competent authority, OR

3.1.3 Any other document indicating residence in Goa issued by the Government of India or

Government of Goa or its organizations, issued prior to 15 years, to the satisfaction of

Incentive Review Committee. (e.g., Driving license, Ration card, EPIC, Passport etc.)

3.2

Mega Projects: Projects with investment of INR 100 crore or more and/or employment generation

of 1000 or more Goans.

3.3

Date of Commencement of Commercial Operations: The date when a unit has started

operations and used for its intended purpose, whether it’s a facility, or a service. It's the date when

the owner or client starts to generate revenue from the unit.

3.4

Logistics Park (Multi-modal/Integrated): A freight handling facility with access to more than

one mode of transport.

3.5

Inland Container Depot (ICD): An off-seaport (or port) facility having such fixed installations or

otherwise, equipment, machinery, etc., providing services for handling/clearance of laden import

and export containers for home use, warehousing, temporary admissions, re-export etc., under

customs control and with storage facility for customs bonded or non-bonded cargo.

3.6

Container Freight Stations (CFS): CFS is an extension of a Customs port set up with the main

objective of decongestion, where only a part of the customs processes mainly the examination of

goods is normally carried out by Customs.

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3.7

Dry Port: Dry port is a port situated in the hinterland servicing an industrial/commercial region

connected with one or several ports with rail- or road transport and is offering specialized services

between the dry port and the overseas destinations. Normally the dry port is container and

multimodal oriented and has all logistics services and facilities, which is needed for shipping and

forwarding agents in a port.

3.8

Air Freight Stations (AFS): Air Freight Station (AFS) is an off-Airport common user facility

equipped with desired machineries to handle storage of import/export goods and cargo in

bulk/loose for home consumption, warehousing, temporary admissions, temporary storage for

onward transit and outright export.

3.9

Truck Terminals: It is a facility used for the purpose of loading or unloading materials or goods

from transportation carriers, for the primary purpose of decongestion, transferring materials and

goods, either for distribution or changing from one transportation carrier to another. It may also

include related facilities like dormitories, a cafeteria, storage area, parking spaces and repair

shops.

3.10 Warehouse: Any premises (including any protected place) conforming to all the requirements

including manpower specified by the Authority by regulations wherein the warehouseman takes

custody of the goods deposited by the depositor and includes a place of storage of goods under

controlled conditions of temperature and humidity.

3.11 Cold Chain Unit: Cold Chain Unit includes cold room facility for farm level pre-cooling, for

preservation or storage of agriculture and allied produce, marine products, meat, pharmaceutical

products or any product requiring controlled atmosphere storage.

3.12 Testing Facilities: Laboratories that are accredited and authorized, equipped with state-of-the-art

equipment and staffed by qualified experts who conducts various types of testing and analysis on

products, materials or goods, intended for export to ensure they meet the regulatory, safety, quality

and performance standards of the destination country or market. They must have the authority to

issue certificates or reports confirming that the tested products comply with the necessary

standards and regulations.

3.13 Logistics management software: An IT system that helps businesses manage the various

processes in the production cycle, from delivering raw materials to shipping the finished products

to the consumers. Few examples of logistics software used in the market are Loginext Mile,

OptimoRoute, Ramco Logistics, Track-POD, TruckLinks, etc..

3.14 Backward Talukas: Pernem, Sattari, Sanguem, Quepem, Canacona, Bicholim and Dharbandora.

3.15 DITC: The Directorate of Industries, Trade & Commerce, Government of Goa.

3.16 Goa-IPB: The Goa Investment Promotion and Facilitation Board constituted under the Goa

Investment Promotion and Facilitation of Single Window Clearance Act, 2021 (Goa Act No. 19 of

2021), as amended from time to time.

3.17 Third-Party Logistics (3PL): Entities specializing in integrated operations of warehousing and

transportation services that can be scaled and customized to customers’ needs based on market

conditions to meet the demands and delivery service requirements for their products.

3.18 Women Entrepreneurs: Entities where the effective shareholding of the women entrepreneurs in

the partnership/limited company and/or shareholding of the women entrepreneur in other

shareholder entities if any, should not be less than 74% of the total paid up capital.

3.19 SC/ST Entrepreneurs: Entrepreneurs belonging to Schedule Caste/Schedule Tribe communities.

3.20 Entity: Any organization formed to conduct business.

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3.21 Fixed Assets: Fixed assets include cost of construction of building, civil works, plant, machinery

and equipment as per the project cost.

3.22 ICT (Information and Communication Technologies): Information and Communication

Technologies are defined as all devices, tools, content, resources, forums and services, hardware

devices connected to computers, software applications, interactive digital content, internet and

other satellite communication devices, radio and television services, web based content

repositories, interactive forums, learning management systems and management information

systems.

4. Nodal Department:—

4.1

The Directorate of Industries, Trade and Commerce (DITC), responsible for promoting and

developing industries in Goa has been designated as the nodal department for implementing the

‘Goa State Logistics & Warehousing Incentives Scheme, 2025’.

4.2

The Directorate of Industries, Trade and Commerce (DITC) will call for and organize the

Incentive Review Committee meetings, drawing up the minutes of the meetings and

communicating these to the members with the approval of the Chairperson.

4.3

The Directorate of Industries, Trade and Commerce (DITC) will disburse funds to the entities

sanctioned observing the chronological order of sanctions approved by Incentive Review

Committee.

4.4

The Directorate of Industries, Trade and Commerce (DITC) will arrange maintenance of records

of incentives/disbursements and furnish details as and when called for by the Secretary, Industries

and producing to the audit.

4.5

The Directorate of Industries, Trade and Commerce (DITC) will monitor effective implementation

of the scheme and ensure the sanctioning of incentives is completed within 90 days from the date

of the application.

5. Eligibility Criteria for Entities applying for Incentives:—

5.1

These general clauses shall form part of each target scheme unless specifically indicated in

individual target schemes, all conditions defined in this ‘Goa State Logistics & Warehousing

Incentives Scheme, 2025’ shall apply.

5.2

This Scheme will be only applicable for non-mega industries.

5.3

The entity should own a business unit in Goa and provide Logistics and Warehousing services in

Goa.

5.4

Support under the scheme shall be provided only to the entities who are Logistics and

Warehousing services providers. The categories of business activities are listed in Annexure-XI

which is exhaustive and the Government of Goa shall reserve the right to include any new

category of business activity eligible for this scheme or disapprove any of the activities and the

same shall be notified.

5.5

All the entities should have Permanent Account Number (PAN) and should regularly file the

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

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

Limited companies etc..

5.6

Entities owned by SC/ST/Women Entrepreneurs must explicitly state their category when

applying for incentives under various schemes on the Goa Online Portal. They must also submit

the required documentation as specified.

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5.7

The benefits under this scheme are subject to first come first serve basis subject to availability of

funds in a particular fiscal year.

5.8

All new and existing entities shall be eligible for incentives under this scheme provided they

should be in continuous operations for a minimum period of six months post the date of

notification of Logistics and Warehousing Policy 2023.

5.9

For claiming any of the reimbursement declared through the scheme, the Entity must have

incurred the expenses post the date of launch of the Logistics and Warehousing Policy 2023.

5.10 For evaluating units under this scheme, the date of the first sale bill shall be considered as the date

of commencement of commercial operations.

5.11 This Scheme is not applicable to entities which have claimed similar benefit under any other

scheme/program of State or Central Government.

5.12 Minimum 40% local employment shall be provided by the entity (For the purpose of this

condition, employees who are employed continuously during the claim year and are on the payroll

of the unit for that year shall be considered).

5.13 The quantum of benefit shall be defined by the proportion of Goan employees as follows:

Quantum of Goan Employment on payrolls

Quantum of benefits under this scheme

60% or above

100%

More than 40% but less than 60%

80%

Less than 40%

Ineligible

6. Subsidy towards investment of Fixed Capital:—

Table 6.1

No.

Categories of Projects

Capital

Subsidy Rate

Capped

Amount

Minimum land area of the Project

1. Logistics Park (Multi-

modal/Integrated)

2. ICD

3. CFS

4. AFS

5. Warehouses

6. Cold Chain Unit

7. Testing Facilities

8. Truck Terminals

10% of fixed

capital

invested in

Fixed Assets

Rs. 25

Lakhs

per unit

per year

1. Logistics Park/ICD/CFS– 1 Acre

2. AFS – 1000 sq. mtrs..

3. Warehouses/Truck Terminals– 1,000 sq. mtrs..

4. Cold Storage/Testing Facilities– 200 sq. mtrs..

All projects in SL No 1,

constructed in Backward

Talukas OR owned by

Women Entrepreneurs/

Entrepreneurs belonging

to SC/ST Communities.

15% of fixed

capital

invested in

Fixed Assets

Rs. 50

Lakhs

per unit

per year

1. Logistics Park/ICD/CFS – 1 Acre

2. AFS – 1000 sq. mtrs..

3. Warehouses/Truck Terminals– 500 sq. mtrs..

4. Cold Storage/Testing Facilities– 100 sq. mtrs..

6.1

All eligible Entities shall submit their claims in the prescribed application form (ANNEXURE-II)

given for investment subsidy for investments made post the date of notification of Logistics and

Warehousing Policy 2023, through Goa Online Portal. The quantum of Investment subsidy for

different categories and sectors is tabulated in Table 6.1.

6.2

The categories of projects listed in table 6.1 is exhaustive and the Government of Goa shall

reserve the right to include any new category of Project eligible for this scheme.

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6.3

Investment Subsidy shall be applicable to all eligible Expansion/Diversification Entities, subject to

fulfillment of all other conditions stipulated.

6.4

In case of building purchased from existing Industry/Entity which has availed incentives, the

building cost will not be considered as part of Fixed Capital Investment for computing Investment

Subsidy.

6.5

The subsidy shall be sanctioned to aided Entities within the project cost approved by the Financial

Institution and empanelled Chartered Accountant.

6.6

Computation of fixed capital investment:

6.6.1 The value of building constructions will be limited to the project cost approved by the Civil

Engineer.

6.6.2 Values of leased building will not be considered.

6.6.3 Cost of buildings will be computed as per the TCP approved rates of construction/year of

construction or the actual cost, whichever is lower.

6.6.4 However specialized structural buildings cost will be computed based on the certification of

Chartered Civil Engineer/Structural Engineer with due justification as per designs.

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

6.6.5.1

Building Structure.

6.6.5.2

Warehouse Shed.

6.6.5.3

Cooling Chambers.

6.6.5.4

Railway lines (if incurred by the Entity).

6.6.5.5

Office room and Lab room.

6.6.5.6

Workers’ Rest Room.

6.6.5.7

Generator room.

6.6.5.8

Overhead Tank, bore-wells and pump house and sump.

6.6.5.9

Fencing and Gate.

6.6.5.10 Architect fee and supervision charges.

6.6.5.11 Compound wall.

6.6.5.12 Canteen.

6.6.5.13 Cycle/Vehicle Stand.

6.6.5.14 Security Shed.

6.6.5.15 Toilet room and sanitary fittings.

6.7

Eligibility for Plant, Machinery and Equipment:

6.7.1 Value of plant, machinery and equipment installed like Forklift, Lifting Machines, Mobile

Cranes, Cold Storage, Conveyor Belts, Hand Trucks, automated guided vehicles, cargo

carrying equipment, silos, hoppers, elevators, Dock access ramps, lab equipment, etc.,

necessary for conducting operation of approved line of activities as in Annexure – XI will

be considered.

6.7.2 The cost of Information and Communication Technology (ICT) equipment required to

operate a machinery will be considered.

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6.7.3 The cost of Information and Communication Technology (ICT) equipment for office use, all

types of furniture and ERP software in office will not be considered.

6.7.4 Entity

setup

with

second-hand

machinery

would

not

eligible

for

any

incentives/concessions.

6.7.5 The value of plant, machinery and equipment procured will be considered, provided such

machinery has not enjoyed any incentives under any of the earlier incentive schemes.

6.8

Items not computable towards fixed Capital Investment:

6.8.1 Cost of Land.

6.8.2 Diesel Generator.

6.8.3 Transformer cost.

6.8.4 Value of the Motor Vehicles.

6.8.5 Investment made outside the approved project cost by the Chartered Civil

Engineer/Structural Engineer and items not covered by the project.

7. Subsidy towards annual interest rate payable on loans:

No.

Categories of Projects

Interest

Subsidy Rate

Period for

Interest Subsidy

Minimum land area of the Project

1. Logistics Park (Multi-

modal/Integrated)

2. ICD

3. CFS

4. AFS

5. Warehouses

6. Cold Chain Unit

7. Testing Facilities

8. Truck Terminals

50% of the

annual interest

amount

payable by the

company on

loans taken for

the

construction of

projects.

consecutive

years from the

date of loan

taken.

1. Logistics Park/ICD/CFS– 1 Acre

2. AFS – 1000 sq. mtrs.

3. Warehouses/Truck Terminals–

1,000 sq. mtrs.

4. Cold Storage/Testing Facilities–

200 sq. mtrs.

All projects in Sl No. 1,

constructed in Backward

Talukas OR owned by

Women Entrepreneurs/

Entrepreneurs belonging

to SC/ST Communities.

50% of the

annual interest

amount

payable by the

company on

loans taken for

the

construction of

projects.

consecutive

years from the

date of loan

taken.

1. Logistics Park/ICD/CFS – 1 Acre

2. AFS – 1000 sq. mtrs.

3. Warehouses/Truck Terminals – 500

sq. mtrs.

4. Cold Storage/Testing Facilities – 100

sq. mtrs.

Table 7.1

7.1

All eligible Entities shall submit their claims in the prescribed application form (ANNEXURE III)

given for interest subsidy for loan availed post the date of notification of Logistics and

Warehousing Policy 2023, through Online Incentive Portal. The quantum of interest subsidy for

different categories and sectors is tabulated as above.

7.2

Under the provisions of this scheme, the entitlement per project shall not exceed an annual sum of

INR 25 Lakhs.

7.3

The categories of projects listed in table 7.1 is exhaustive and the Government of Goa shall

reserve the right to include any new category of project eligible for this scheme.

7.4

This Scheme is applicable to the Entities which have availed loan as term loan and/or working

capital loan for conducting business of the unit claiming the benefit, from any nationalized bank,

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scheduled private bank, Co-operative Bank, Economic Development Corporation Limited (EDC

Ltd.) or any Non-Banking Financial Institutions recognized by the Reserve Bank of India and is

restricted to interest paid to these organizations only.

7.5

However, the loans of EDC Ltd., if covered under the Modified Interest Rebate Scheme 2012,

interest paid under Chief Minister Rojgar Yojana (CMRY) Scheme or and other employment

generation scheme of Government of India/Government of Goa, or any such scheme as well as

charges/overdue shall not be eligible for the purpose of this scheme.

7.6

For the purpose of determining the subsidy, the relevant loan quantum shall be the aggregate

amount borrowed for the construction of the project, including the cost of land acquisition and all

construction-related expenses.

7.7

Eligibility for renewal in subsequent years is contingent upon the stipulations outlined in Table

7.1, which delineates the maximum duration permissible for various project classifications.

7.8

The subsidy calculation will take into account the interest amount paid up to the end of the

previous fiscal year, for the claim submitted for the year or part of the year as per the timeline

mentioned in the table 7.1.

7.9

The Interest Subsidy shall be computed based on the actual interest amount incurred, as

determined by the prevailing interest rate applicable to the concerned financial transaction.

7.10 This reimbursement to the Entity shall not include penal interest, liquidated damages etc. paid to

the financial institutions/banks.

7.11 If an Entity fails to file the annual claim after the first year, it may still submit the delayed claim in

the following year, provided it falls within the overall subsidy eligibility period specified in Table

7.1.

7.12 In case the Entity fails to include any portion of interest that cannot be claimed due to non-

payment before filing of application, the unit shall be eligible to claim such interest subject to

payment of the same in the subsequent year. In case of default in payment of term loan (i.e., not

paid as per schedule of repayment) reimbursement of interest shall be reduced to the extent of

default. Only the limit of original loan granted and not rescheduled loan shall be considered for

interest reimbursement.

7.13 In case of more than one unit with a consolidated balance sheet, a certificate from CA giving

interest details unit-wise shall be submitted by the applicant and claim for only eligible unit shall

be made accordingly.

7.14 In case an Entity procure loans from multiple financial institutions, the aggregate sum of interest

paid across these loans shall qualify for subsidy consideration. However, the claim for such

subsidy must adhere to the upper limit specified by this scheme, ensuring that the total claimed

does not surpass the prescribed maximum allowable amount.

8. Subsidy towards upgradation in Transportation through tracking devices:—

8.1

Eligibility for reimbursement under this scheme is confined to a one-time allowance, covering

50% of the expenditure incurred for the installation of tracking devices on goods carriers.

8.2

The reimbursement shall be limited to INR 5000/- per tracking device, per truck or carrier.

8.3

The benefits under this scheme are subject to first come first serve basis up where the Government

shall aim to benefit a maximum of 1000 trucks/carriers in a fiscal year.

8.4

Each entity is entitled to benefit from this scheme once per year.

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8.5

Eligible entities are required to lodge their subsidy claims for transportation upgradation via

tracking devices, as per the stipulated format provided in the ANNEXURE IV application form.

These claims pertain to expenses incurred after the official announcement of the Logistics and

Warehousing Policy 2023 and must be submitted through the Goa Online Portal.

8.6

Reimbursement is strictly limited to the costs associated with the purchase and installation of the

tracking device. Expenses related to subscription services or software are excluded from this

benefit.

8.7

Support pursuant to this scheme is available solely to Entities or transport operators that possess a

fleet and provide cargo transportation services within Goa, whether by land or water.

8.8

To qualify for benefits, transport operators and their commercial vehicles must be registered in one

of the Regional Transport Office (RTO) in Goa and maintain valid registration credentials.

8.9

Applications for reimbursement should only be submitted subsequent to the acquisition of the fleet

intended for tracking device installation.

8.10 Applications meeting eligibility criteria will be automatically considered upon the entrepreneur’s

receipt of pre-operations approvals and the commencement of commercial activities.

8.11 The incentive is applicable to both new and existing fleets, provided that the tracking device

purchases were made subsequent to the introduction of the ‘Logistics and Warehousing Policy,

2023’.

9. Subsidy towards upgradation in Logistics Management Software:—

9.1

Eligible Entities are required to lodge their subsidy claims for Logistics Management Software

upgradation, as per the stipulated format provided in the ANNEXURE-V application form. These

claims pertain to expenses incurred after the official announcement of the Logistics and

Warehousing Policy 2023 and must be submitted through the Goa Online Portal.

9.2

This scheme offers a one-time reimbursement for 50% of the expenditure incurred on the purchase

and installation of logistics management software, with the reimbursement capped at INR

2,00,000/- per installation for each entity.

9.3

Each entity is entitled to benefit from this scheme once per year.

9.4

The installed software must directly contribute to the efficiency of logistics, transportation,

shipping, freight forwarding or warehousing operations to qualify for the incentive.

9.5

The scope of Logistics Management Software eligible for subsidy under this scheme

encompasses, but is not limited to, the following systems:

9.5.1 Transportation Management System (TMS),

9.5.2 Warehouse Management System (WMS),

9.5.3 Fleet Management System,

9.5.4 Hub Management System,

9.5.5 Route optimization software,

9.5.6 Reverse logistics software,

9.5.7 Rating and Billing system for logistics and warehousing units.

9.6

The subsidy provided herein does not extend to the costs associated with software for tracking

devices installed in goods carriers.

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9.7

The incentive is confined to the initial outlay for the software and its installation. Recurring

expenses such as monthly or annual subscription or maintenance fees are not covered by this

subsidy.

10. Subsidy towards upgradation in Quality:

10.1 Eligible Entities are required to lodge their subsidy claims for Quality upgradation, as per the

stipulated format provided in the ANNEXURE-VI application form. These claims pertain to

expenses incurred after the official announcement of the Logistics and Warehousing Policy 2023

and must be submitted through the Goa Online Portal.

10.2 Entities are entitled to a one-time reimbursement equating to 50% of the expenses incurred for the

establishment of a Quality Management System, with the provision capped at INR 5 Lakh per

Entity.

10.3 The expenditure incurred for availing Quality Certifications (excluding cost on travel, food,

lodging, if any) shall be deemed as costs associated with the implementation of a Quality

Management System.

10.4 Quality Certifications acquired from recognized National and International bodies, encompassing

both Governmental and Private organizations, are eligible for the incentive.

10.5 All applications to be made post acquiring of the Quality Certifications and the incentive amount

shall be disbursed subsequent to the acquisition of the relevant certification.

10.6 The Quality Certifications must reflect that the Entity's operational processes or services adhere to

specified quality benchmarks. These certifications should also signify the Entity's dedication to

quality assurance and ongoing enhancement.

11. Subsidy towards Skill Development:—

11.1 Eligible Entities are required to lodge their subsidy claims for Skill Development, as per the

stipulated format provided in the ANNEXURE-VII application form. These claims pertain to

expenses incurred after the official announcement of the Logistics and Warehousing Policy 2023

and must be submitted through the Goa Online Portal.

11.2 The benefits under this scheme are subjected to reimbursement of 50% of the cost involved in skill

upgradation and training manpower, per entity, limited to INR 5000/- per person employed in the

Entity.

11.3 The costs do not include expenses related to travel, accommodation, meals, honoraria and gifts.

11.4 The scope of this incentive is limited to a maximum of 1,000 individuals trained per year in the

State, with applications accepted on a first-come, first-served basis.

11.5 Each entity is entitled to benefit from this scheme once per year.

11.6 Skill enhancement must involve assessment and certification by Government-approved (National

or State level) institutes or institutes with international recognition and global accreditation.

11.7 Training conducted by certified individual trainers is deemed acceptable.

11.8 Eligible training costs includes on-job training and off-job training given by certified trainers or

institutes.

11.9 The skill enhancement and training must aim specifically at improving the abilities of personnel

engaged solely in logistics and warehousing tasks.

11.10 Reimbursement is confined to expenses incurred for operational training pertinent to the logistics

and warehousing sector.

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11.11 Operational training includes activities integral to the primary functions of logistics and

warehousing, such as:

11.11.1 Techniques for the safe and efficient handling of various cargo types.

11.11.2 Training for use of Warehouse Management Systems (WMS), adherence to safety

protocols and efficient warehouse layout planning.

11.11.3 Training on customs regulations, documentation and adherence to compliance

requirements.

11.11.4 Certification courses for the operation of warehouse equipment, including forklifts, pallet

jacks and other related machinery.

11.11.5 Preparation and management of freight documentation such as bills of lading, invoices

and packing lists.

11.11.6 Utilization of industry-specific software for the tracking, management and optimization

of shipments.

11.11.7 Programs concentrating on occupational health and safety standards pertinent to

warehouse environments.

11.11.8 Skill development in client interaction, negotiation and resolution of issues.

11.12 Training costs related to general management, administrative skill enhancement, or technical

training not directly related to the operational aspects of logistics and warehousing are not eligible

for reimbursement.

11.13 The Incentive Review Committee (IRC) will assess the incurred training costs and sanction those

that qualify under this scheme. The IRC's decision is conclusive and obligatory.

12. Subsidy on Stamp duty and Registration Charges:

12.1 All eligible Entities shall submit their claims in the prescribed application form (ANNEXURE-

VIII) given for reimbursement of stamp duty and registration charges, on purchase of land meant

for use of logistics and warehousing, Stamp duty for lease of Land/Shed/Building paid for a year.

12.2 Under the provisions of this scheme, prospective developers engaged in the establishment of

Logistics and Warehousing projects, as delineated in Table 6.1, are entitled to seek reimbursement

for Stamp Duty and Registration Charges that have been duly paid to the State Registrar. The

eligibility for such reimbursement and the corresponding amounts is contingent upon the

categories outlined in Table 12.1. Applications for reimbursement must adhere to the specified

criteria and procedures.

12.3 Stamp duty will be reimbursed only one time on the land/building/shed, paid under Stamp Duty

Act in respect of bonds or mortgage deeds executed in favour of EDC and scheduled commercial

banks and lease deed documents in respect of allotment of plots and sheds by GIDC. Subsequent

transactions will not be eligible for stamp duty reimbursement even in case of land purchases in

open auction conducted by financial institution.

12.4 Reimbursement on Stamp duty and Registration Charges will be applicable to all eligible New

Entities and expansion/Diversification projects, whether paid for Private land or Government land.

12.5 Entities should only apply for subsidy under this scheme after the completion of construction of

the project and commencement of commercial operations.

Sr. No.

Categories

Rate and capping of Incentive amount

Scope

Stamp Duty

100% subject to maximum of INR 10 Lakhs

One time reimbursement

Registration Charges

100% subject to maximum of INR 10 Lakhs

One time reimbursement

Table 12.1

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13. Subsidy on Electricity Duty:—

13.1 Eligible applicants operating Cold Chain Units will be accorded a reimbursement equivalent to

100% of the electricity duty paid on High Tension (HT) electricity connections procured from the

State's power distribution department. This reimbursement is subject to a ceiling of INR 5 Lakhs

per unit per year.

13.2 Entities seeking reimbursement for electricity duty must submit their claims in accordance with

the prescribed format delineated in the ANNEXURE-IX application form. All submissions are to

be made through the designated Goa Online Portal.

13.3 The reimbursement pertains exclusively to the electricity duty component paid within the total

electricity bill for the stipulated billing period and does not extend to other charges imposed by the

State’s power distribution department.

13.4 Electricity duty paid for residential and colony power consumption, as well as open access power,

shall not be considered for reimbursement under this policy.

13.5 Reimbursement is restricted to the total electricity duty paid over the course of the most recent 12

consecutive months.

13.6 Each entity is entitled to benefit from this scheme once per year.

13.7 For the electricity duty to be eligible for reimbursement, the billing period must fall after the

notification date of the Logistics and Warehousing Policy 2023.

13.8 The provision for electricity duty reimbursement is extended to all qualifying new Cold Chain

units that involve expansion or diversification, contingent upon compliance with all other

conditions specified in this policy.

14. Incentive Review Committee:—

14.1 The scrutiny of applications & recommendations of the benefits under the target schemes will be

done by the Incentive Review Committee.

14.2 The decisions of the Incentive Review Committee shall be final in scrutinizing, deciding the

eligible investment, sanctioning the incentives in implementation of the Government notifications.

14.3 The Incentive Review Committee will meet as often as required, but not less than twice in a

month.

14.4 The committee will consist of the following members:—

14.4.1

Secretary (Industries), as the Chairman of the Committee.

14.4.2

Director, Directorate of Industries, Trade and Commerce (DITC), as the Member-

Convener.

14.4.3

Chief Executive Officer, Goa Investment Promotion and Facilitation Board (Goa-IPB), as

a Member Secretary.

14.4.4

Managing Director, Goa Industrial Development Corporation (GIDC), as a Member.

14.4.5

Under Secretary (Finance-Expenditure) or his representative, as a Member.

14.4.6

One person to be nominated by the Government upon recommendation by Goa Chamber

of Commerce and Industry (GCCI), as a Member.

14.4.7

One person to be nominated by the Government upon recommendation by Goa State

Industries Association (GSIA), as a Member.

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14.4.8

One person to be nominated by the Government upon recommendation by Confederation

of Indian Industry (CII) Goa, as a Member.

14.4.9

One person to be nominated by the Government upon recommendation by Associated

Chambers of Commerce and Industry of India (ASSOCHAM) as a Member.

14.4.10 One nominee of the Government with experience in accounts or a Chartered

Accountant/Company Secretary, as a member.

14.5 Apart from the members mentioned above in the Incentive Review Committee under this scheme;

more members may be appointed as per requirement under target schemes.

14.6 The quorum for the Incentive Review Committee meeting shall be minimum four members where

attendance of members at Sr. No. 14.4.1 and Sr. No. 14.4.2 shall be compulsory.

15. Procedure for Claiming Incentives:—

15.1 Application Submission:

15.1.1 The entity who wishes to avail incentives must be registered on the Goa Online portal

(www.goaonline.gov.in) and availed business approvals through the portal.

15.1.2 The entity applying for incentives should login to the Goa Online portal and select

‘Incentives on Logistics and Warehousing Sector’ and then will have to file separate claims

for each of the incentives through the portal.

15.1.3 All entities must fill Common Application Form (ANNEXURE-I) and add details and file

other corresponding forms and certificates as applicable.

15.2 Processing of application and Sanction of Funds:

Sr. No.

Steps

(i)

On receipt of the first application of claiming incentives from the Entities concerned for

sanction of incentives under the scheme, DITC should raise the query to the applicant for

any shortfall in the application form and the documents submitted.

(ii)

Upon successful verification of the applications and the documents submitted, DITC

should designate official to inspect the Entity and verify all the records/documents as per

the verification-cum-recommendation of the operational guidelines with checklist as

Annexed (Annexure X).

(iii)

The inspecting officers are solely and severally responsible for the inspection and they

should upload the inspection reports in the portal within 48 hours. Inspection report will

be made available to the entrepreneur through his login.

(iv)

After receipt of Inspection Report, the application is marked to CEO, Goa Investment

Promotion & Facilitation Board for due diligence.

(v)

After receipt of recommendation from CEO (Goa-IPB), DITC will prepare the appraisal

note for each case for placing before Incentive Review Committee.

(vi)

DITC will call for the Incentive Review Committee meeting and deliberate on the

incentive application. The Incentive Review Committee shall scrutinize and sanction the

claims.

(vii)

After receipt of Incentive Review Committee recommendations, DITC will prepare the

approval note for placing before Accounts Department for disbursing incentives. All

sanctioned claims will be organized chronologically and disbursed to the respective

entities following due procedure.

(viii)

The processing of application and the disbursement of the incentive amount will be

completed within a maximum period of 90 days from the date of application received till

the amount is disbursed.

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15.3 Inspection:

15.3.1 The concerned inspecting officers shall inspect the units once in 6 months after first

inspection/from the date of previous inspection.

15.3.2 The concerned inspecting officers shall upload details of inspections on the online portal as

per the inspection format. (ANNEXURE X).

15.3.3 The annual reports and annual performance reports shall be obtained from the entity during

the inspection, the same shall be uploaded in the portal.

15.3.4 The claims received further shall be processed based on the earlier inspection/performance

report filed earlier without inspecting the unit again physically.

16. Tailor Made Incentives for Mega Projects:—

Large-scale logistics infrastructure projects, including Multi-Modal Logistics Parks/Dry Ports and

warehousing facilities, classified as 'Mega Projects', will be eligible for customized incentives tied to the

project's investment size and job creation potential. Entities intending to establish Mega Projects in the

Logistics and Warehousing sector and are desirous of seeking incentives must submit detailed project

report along with projected financials and employment to the Goa Investment Promotion & Facilitation

Board (Goa-IPB), clearly spelling out special incentives being sought with due justification before or

during initial stages of implementation. On receipt of such proposals, Goa-IPB will examine the same

with due diligence and forward it to the Incentive Review Committee following due procedure before

placing it to the Government of Goa for taking the decision in the matter.

17. Budget Head:—

Expenditure related to this scheme shall be debited to the following Budget Head:

Demand No.19

2851 — Industries;

08 — Consumer Industries;

600 — Others;

05 — Implementation of State Logistic Policy;

28 — Professional Services;

31 — Grant-in aid;

33 — Subsidies.

18. Relaxation:—

The Government may relax any or all the conditions under this scheme.

19. Interpretation:—

If any question arises, regarding interpretation of any clause, word, expression of this scheme, the

decision shall lie with the Government, which shall be final and binding on all concerned.

20. Removal of difficulties:—

All issues relating to the eligibility, definition, operationalization or issues on account of new situation

arising due to certain circumstances, not envisaged at the time of formulation of this scheme would be

resolved by the Government of Goa.

This has been issued with concurrence of the Finance (Expenditure) Department vide U.O. No.

1400102494 dated 11-07-2025.

By order and in the name of the Governor of Goa.

Amalia O. F. Pinto, Under Secretary (Industries).

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ANNEXURE-I COMMON APPLICATION FORM FOR SANCTION OF INCENTIVES.

(Fields will be auto populated wherever applicable)

1. Personal Details.

1.1.

Promoter's/Managing Director's Name

Mr./ Ms. / Mrs.

1.2.

Father's/Husband's Name

C/O/ W/O S/O D/O

2. Entity/Unit Details.

Name of Entity

ii.

Type of Business

iii.

Plot/Survey No.

iv.

Street/Village Name

Industrial Estate (if applicable)

vi.

City/Town

vii.

District

viii.

Taluka

ix.

Pin Code

Email ID

xi.

Telephone Number (Including STD and ISD Code)

xii.

PAN

xiii.

GST Number

xiv.

Sector of Entity

xv.

Type of Entity

xvi.

Status of Entity (New/Expansion)

xvii.

Total Investment (Building, Plant, Machinery, Equipment)

(in INR Lakhs)

xviii.

Type of Registration

xix.

Registration Number

xx.

Date of Registration (DD/MM/YYYY)

xxi.

Major Line of Activity

xxii.

Date of commencement of commercial operations

(DD/MM/YYY)

xxiii.

Type of Land

xxiv.

Date of Lease/Sale Agreement/Sale Deed

xxv.

Lease applicable till (DD/MM/YYYY)

Documents to be uploaded—

(i) Aadhaar of Proprietor in case of Proprietorship, Managing Director in case of partnership firm,

Company (LLP), co-operative society, Trust.

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(ii) Authority Letter/Power of Attorney for availing incentives (in case of Partnership and Companies

only).

(iii) PAN of the business

(iv) Trade License

(v) Shop & Establishment License/Factory License/Property Tax Number

(vi) Electricity Bill in the name of the unit.

(vii) GST Certificate

(viii) Registration Certificate

(ix) Land Lease/Sale Agreement/Sale Deed.

(x) Annual Report of the Promoter Company/Companies.

(xi) Board resolution/partnership deed.

(xii) Certificate by CA for not applying for any reimbursement listed in ‘The Goa State Logistics &

Warehousing Incentives Scheme, 2025’, under any other Government schemes.

3. Employment Information (Full time on payrolls only).

Employment Category

Male (No’s)

Female (No’s)

Goan (No’s)

Total (No’s)

Highly Skilled

Skilled

Semi-Skilled

Unskilled

Clerical

Total

Documents to be uploaded—

(i) A copy of payroll of the unit highlighting the number of total employees and monthly salaries paid to

them in that year.

(ii) Copy of EPF/ESI Registration.

(iii) A certificate from CA giving details of salary paid to the employees unit-wise (in case of more than

one unit of any kind of the same entity) shall be submitted by the applicant.

4. GST Return details for the first month of operations.

4.1

Date of First Sales Bill (DD/MM/YYYY)

4.2

Date of Return Filing (DD/MM/YYYY)

4.3

GST Paid (in INR)

4.4

Payment Receipt Number

Documents to be uploaded—

(i) Consent to operate from Goa State Pollution Control Board.

(ii) First Sale Bill & First Transaction Copy.

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(iii) Sale Bill & Transaction Copy of the sixth month from the date of commencement of commercial

operations.

5. Service Area (Line of Activity): Checkbox.

Logistics Parks (Multi-modal/Integrated)

ii.

Inland Container Depots

iii.

Container Freight Stations

iv.

Dry Ports

Empty Containers Yard

vi.

Truck Terminals

vii.

Cargo Terminal Operators (Air/Land/Rail/Waterway)

viii.

Warehouse

ix.

Cold Storage Unit

Testing Facilities

xi.

Transporting Stations/Transporting Hubs

xii.

Cargo Accumulation/Segregation Centres

xiii.

Air Freight Stations

xiv.

Courier and Express Operators

xv.

Logistics Service Provider (Customs broker, Air Cargo Agents, 3rd Party Logistics Service

Provider (3PL), 4PL, NVOCC, Aggregators/Consolidators)

xvi.

Transport Service Providers (including Road Hauler, Rail Operator, Shipping Line, Airline,

Inland Waterways)

xvii.

Freight Forwarders

xviii.

Moving company

xix.

Others, Please Specify …………………………………….

6. Details of Line of Activity.

Sr. No.

Primary

activity

Cargo type

(primarily dealt)

Annual

Capacity of

the unit

Volume of cargo

handled (in units)

for the year

Value of cargo handled

for the year (in Lakhs)

7. Bank Details (for incentives disbursement).

Type of

Account

Bank Name

Branch

IFSC Code

Account No.

Re-enter

Account No.

Upload Cancelled

cheque leaf

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

etc.

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Declaration

I/We hereby confirm that all requisite clearances/approvals/NOCs for running the entity have been

obtained and that failure to comply with the requisite clearances/approvals/NOCs may make us

liable for legal action as specified under the respective Acts/Codes and Rules including withdrawal

of incentives.

I/We hereby confirm that the contents mentioned above are true to the best of my/our knowledge.

I/We/am/are jointly and severally responsible for any information found incorrect subsequently and

liable for prosecution under the provisions of applicable Acts/Codes and Rules.

I/We undertake to refund 10 times the concessions claimed if found were obtained by

misrepresentation off acts or in case of misuse.

I/We hereby confirm that I have not claimed any subsidy from any other scheme/program of

Government of Goa for the same purpose.

I/We hereby confirm that I shall allow and/or grant free access to any official authorized by the

Directorate of Industries, Trade and Commerce for conducting inspection/supervision of the unit or

the registers or holding discussions with the employed employees for ensuring proper utilization of

the financial incentives/subsidies granted by the State Government.

I/We hereby confirm that time to time or as and when required I shall submit to the Directorate of

Industries, Trade and Commerce all the necessary reports, information and documents specified

under the scheme or as required or directed by the DITC.

I/We hereby confirm and agree that at any point of time or in an event after the incentive is

disbursed, if it is found that the information and documents submitted by are incorrect or that I have

obtained the financial incentive by misrepresenting facts, or by submitting furnishing false

information, or if it is noticed at any time that the whole amount of financial incentive or a part

thereof has been wrongly paid or paid in excess, the Government of Goa/Director of Industries,

Trade and Commerce shall revoke the subsidy and I shall pay back to the Government, the financial

incentives received by me or the same shall be recoverable as arrears of land revenue under the

provisions of the Land revenue Code, 1968 and/or the Goa, Daman, Diu Public (Recovery & Dues)

Act, 1986.

Incentives applied for: Tick Box.

Subsidy towards investment of Fixed Capital

Subsidy towards annual interest rate payable on loans

Subsidy towards upgradation in Transportation through tracking devices

Subsidy towards upgradation in Logistics Management Software

Subsidy towards upgradation in Quality

Subsidy towards Skill Development

Subsidy on Stamp duty and Registration Charges

Subsidy on Electricity Duty for Cold Chain Unit

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ANNEXURE-II APPLICATION FORM FOR SUBSIDY TOWARDS INVESTMENT OF FIXED

CAPITAL.

(Fields will be auto populated wherever applicable)

1. Entrepreneur Type:

□

Belonging to SC/ST Community

□

Women Entrepreneur

□

Not falling in the above category

Documents:

(i) CA Certified details of shareholding pattern for Paid-Up Capital (For Women Entrepreneurs only)

(ii) Caste Certificate in case of SC/ST Entrepreneurs

2. Does the Project falls in Backward Talukas?

□

Yes

□

3. Fixed Capital Investment details:

Sr. No.

Type of Assets

Purpose

Investment Amount (in Lakhs)

Buildings

Plant/Machinery

Equipment

Total

(i) Financing of Assets: Bank and NBFC or Self-financed?

(ii) Financing of Entity: Bank and NBFC or Self-financed?

Documents to be uploaded–

(i) Detailed Project Report, self-attested

(ii) Statement of Accounts (for purchase of assets)

(iii) Power Release certificate

(iv) Implementation schedule indicating

a) date of acquiring land

b) date of start of construction of infrastructure

c) date of completion of infrastructure

d) date for placing order for plant, machinery and equipment. (list for every item)

e) date of installation/acquisition of plant, machinery and equipment. (list for every item)

f) date of commencement of commercial operation.

4. Details of Financial Institution and Loan amounts (Only for Banks & NBFCs).

Term loan sanction

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Name of Financial Institution

Branch & Address of Financial Institution

Date of Filling of Application (DD/MM/YYYY)

Sanction Reference Number

Date of Sanction (DD/MM/YYYY)

Amount Sanctioned

Documents to be uploaded—

(i) Term Loan Sanction Letter from bank/financial institution.

(ii) Appraisal report from Bank/Financial Institution along with sanctioned DPR from the Bank.

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

Nature of Asset

Buildings/Structure

Machinery

Equipment

Approved Project Cost

Quantum of Loan Sanctioned

Entity Share

Loan Received

Assets Acquired to the extent of Loan Released

Assets which form part of approved Project

Cost, but loan was not drawn

Total acquired

6. Details of Purchases (Building and Structure).

Sr. No.

Item

Actual Cost as per Civil Engineer Certificate

Items to be chosen from approved items of

civil works (drop down list and added)

Items not listed above

Documents to be uploaded—

(i) Bills and invoices

(ii) Item wise and cost wise details of Civil Works envisaged duly certified by Chartered Engineer

(Civil).

(iii) Approved Area Certificate by Town & Country Planning Department.

7. Details of Purchases (Machinery and Equipment).

Sr. No

Name of the

machine/Equipment

with specifications

Name of

Supplier

Date of

purchase

Bill

Date

Amount of the bill including

freight, Insurance, taxes, etc. (in

lakhs)

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Upload option shall be provided for lot of equipment in excel as per the table format.

Documents to be uploaded—

(i) Bills and invoices

(ii) Item wise and cost wise details of Plant, Machinery & Equipment envisaged duly certified by

Chartered Engineer (Mechanical).

(iii) Quotations from the suppliers of Plant, Machinery & Equipment etc. required for the project.

8. Total Eligible Value of Fixed Assets (in INR): (Auto populated).

Sr. No.

Parameter

Value

Eligible cost of Building/Structure for investment subsidy

Eligible cost of Plant/Machinery for investment subsidy

Eligible cost of equipment for investment subsidy

Total eligible capital investment

Eligible investment subsidy in %

Eligible investment subsidy in % as per the employment criteria

Total eligible investment subsidy (Value)

---------

ANNEXURE-III APPLICATION FORM FOR SUBSIDY TOWARDS ANNUAL INTEREST RATE

PAYABLE ON LOANS

1. Entrepreneur Type:

□

Belonging to SC/ST Community

□

Women Entrepreneur

□

Not falling in the above category

Documents:

(i) CA Certified details of shareholding pattern for Paid-Up Capital (For Women Entrepreneurs Only)

(ii) Caste Certificate in case of SC/ST Entrepreneurs

2. Does the Project falls in Backward Talukas?

□

Yes

□

3. Enter Financial Institute Details.

Bank Name

IFSC Code

Bank Address

(auto populated based on IFSC Code)

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Bank Proof

(Passbook/Cancelled Cheque Leaf)

Account Number

Loan Sanctioned Amount

Date of Sanction

(Can Add multiple banks)

4. Details of Project Undertaken.

Name of Project

List of structures in the project

List of Civil Works

Approved cost of construction (including all civil

works)

Document—

(i) Detailed Project Report, self-attested

(ii) Approved Project Cost duly certified by Chartered Engineer (Civil).

(iii) Item wise and cost wise details of Civil Works envisaged duly certified by Chartered Engineer

(Civil).

(iv) Approved Area Certificate by Town & Country Planning Department.

(v) Implementation schedule indicating

a) date of acquiring land

b) date of start of construction of infrastructure

c) date of completion of infrastructure

d) date of commencement of commercial Operation.

5. Details of Financial Institutions.

Sr. No.

Bank Name

Bank Address

Account No.

Loan Sanctioned (in INR)

Date of Sanction

(Auto population of data wherever it is applicable)

Upon clicking each bank:

Sr. No.

Date of disbursement of term loan

Loan Amount disbursed (in INR)

Remarks

6. Is moratorium period applicable: Yes/No

7. Rate of Interest:

8. Repayment Instalment type: Monthly/Quarterly/Semi-Annual/Annual

9. Total No. of Instalments:

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10. Projected Instalment Amount:

11. Has the Entity availed any subsidy from GOI: Yes/No

12. Total Eligible Value of Subsidy on interest on loan (in INR): (Auto populated)

Sr. No.

Date

Outstanding Term Loan due after repayment of

instalment

Instalment No

Interest Payable as per projected instalment (in INR)

(diminishing the principal amount)

Interest paid by the unit to the financial institution

during the period

Eligible Interest Amount

Eligible Rate of interest per annum

Eligible amount applicable for subsidy

Eligible % as per employment criteria

Final Eligible Amount of Reimbursement

Documents to be uploaded (standard certificates issued by bank on its official letterhead).

(i) Interest Paid Certificate

(ii) Loan Disbursement Certificate

(iii) Bank Certificate on Status of Loan

(iv) Passbook/Cancelled Cheque Leaf

(v) Term loan Sanction letter

---------

ANNEXURE-IV APPLICATION FORM FOR SUBSIDY TOWARDS UPGRADATION IN

TRANSPORTATION THROUGH TRACKING DEVICES.

1. Application made for: Road Carrier or Water Carrier?

2. Details of the Carrier.

Type of Carrier

Brand Name

Model Number

Capacity of the Carrier (in metric tons)

Date of Registration (DD/MM/YYYY)

Registration Number

Commercial Tax paid

Commercial Tax Receipt Number

Chassis/Engine Number

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Permit Number

Date of Purchase of the fleet (DD/MM/YYYY)

Cost of purchase of the fleet (INR)

(Entries for multiple types of carriers and multiple carriers can be inserted.)

3. Details of the Tracking Device.

Type of tracking device

Make/Brand of Tracking Device

Date of Purchase (DD/MM/YYYY)

Date of Installation (DD/MM/YYYY)

Cost of tracking device (INR)

Installation charges paid (INR)

Supplier/Agency Name

Purchase Voucher Number

End of Warranty/Guarantee period

(DD/MM/YYYY)

Offline Connectivity

Yes/No

Tracking Frequency

Documents to be uploaded—

(i) Invoices and Receipts of purchase and installation of tracking device to support the claim amount.

(ii) Invoices and Receipts of purchase of carrier(s).

(iii) Copy of RTO Registration.

(iv) Copy of receipt on payment of commercial tax.

(v) Copy of valid permit.

(vi) Copies of 5 E-way bills from the last six months depicting transportation done to and from Goa.

4. Total Eligible Value of Subsidy on installation of tracking devices (in INR): (Auto populated)

Sr. No.

Date

Cost of tracking device (INR) (A)

Installation charges paid (INR) (B)

Total expense on tracking device (in INR) (adding A and B)

Eligible Rate of incentive applicable

Eligible amount applicable for subsidy

Eligible % as per employment criteria

Final Eligible Amount of Reimbursement

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ANNEXURE-V APPLICATION FORM FOR SUBSIDY TOWARDS UPGRADATION IN

LOGISTICS MANAGEMENT SOFTWARE.

1. Details of the Software.

Business Requirement

Type of Software

Previous Version (if applicable)

Upgraded Version

Date of Upgradation (DD/MM/YYYY)

Date of Purchase of the software (DD/MM/YYYY)

Cost of purchase of the software (INR)

Name of the agency installing the software

GST Number of the agency

(Entries for multiple types of software and multiple installation can be inserted.)

Documents to be uploaded—

(i) Invoices and Receipts of purchase and installation of new version of logistics management software

to support the claim amount.

(ii) Invoices and Receipts of purchase and installation of old version of logistics management software

(in case of upgradation).

(iii) Scope of work of the agency installing the software.

(iv) GST invoice copy of the agency.

2. Total Eligible Value of Subsidy on installation of logistics management software (in INR): (Auto

populated)

Sr. No.

Date

Cost of software (INR) (A)

Installation charges paid (INR) (B)

Total expense on management software (in INR)

(adding A and B)

Eligible Rate of incentive applicable

Eligible amount applicable for subsidy

Eligible % as per employment criteria

Final Eligible Amount of Reimbursement

---------

ANNEXURE-VI APPLICATION FORM FOR SUBSIDY TOWARDS UPGRADATION IN

QUALITY.

1. Details of the Quality Certifications obtained—

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Quality Certifications Type

Category of services for which quality certifications is obtained

Scope of certification

Quality Certification Number

Date of Application (DD/MM/YYYY)

Date of Issue (DD/MM/YYYY)

Validity of Certification (DD/MM/YYYY)

Fee paid to certifying authority (INR)

Name of certification body

Address of certification body

GST Number of the organization issuing the certificate

(Entries for multiple certifications can be inserted.)

Documents to be uploaded—

i. Invoices and Receipts of fees paid for certifications to support the claim amount.

ii. Copy of the Quality Certificate for which reimbursement has been applied.

iii. CA certificate of expenditure (in original) giving the details along with

a. Bills and vouchers and proof of payment.

b. Name, Logo & Number of the Accreditation Body/Board of the organization issuing the

certification.

2. Total Eligible Value of Subsidy on upgradation in quality (in INR): (Auto populated)

Sr. No.

Date

Cost of certification (INR)

Eligible Rate of incentive applicable

Eligible amount applicable for subsidy

Eligible % as per employment criteria

Final Eligible Amount of Reimbursement

---------

ANNEXURE-VII APPLICATION FORM FOR SUBSIDY TOWARDS SKILL DEVELOPMENT.

1. Details of the Skill Trainings—

Date of start of Commercial Operation

(Auto populated)

Name of the skill development Programme

Category of operational activity to be upgraded

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Selection of where the training has been conducted:

i. In House

ii. Outside

Number of trainees trained by the unit

Training Certificate Name

Start date of training (DD/MM/YYYY)

End date of training (DD/MM/YYYY)

Validity of Training Certification (DD/MM/YYYY)

Total salary/fee paid to trainer or trainer institute.

(INR)

Name and address of trainer or trainer institute

Name of accrediting organization of trainer or

trainer institute

Documents to be uploaded—

(Entries for multiple sessions of training and multiple batches can be inserted.)

(i) CA Certified List of Trainees along with duration of training (with start date and end date).

(ii) CA Certified Proof of Providing Employment of trainees (Salary Statement).

(iii) CA Certified proof of payment made to trainers/institute and training material.

(iv) CA Certified proof of accreditation of the trainer or the training institute.

2. Total Eligible Value of Subsidy towards Skill Development (in INR): (Auto populated)

Sr. No.

Date

Total fee paid to trainer or trainer institute. (INR)

Eligible Rate of incentive applicable

Eligible amount applicable for subsidy

Eligible % as per employment criteria

Final Eligible Amount of Reimbursement

---------

ANNEXURE-VIII

APPLICATION

FORM

FOR

SUBSIDY

STAMP

DUTY

AND

REGISTRATION CHARGES.

1. Stamp Duty and Registration Charges Reimbursement details–

Registration Number

Purpose for which Stamp Duty and Registration

Charges Paid

i. Execution of Lease Deed on Governmental land

ii. Execution of Lease Deed on Private land

iii. Mortgage/Hypothecation of land

Location Type

i. Address in full of land.

ii. Address of Property mortgaged or hypothecated

Address of the Location Type

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Stamp Duty Payment Receipt Number

Registration Charges Payment Receipt Number

Area of the land Purchased (as per registered

sales deed) (in Sq.Mts)

Plinth area of the building (as per approved

building plan) (in Sq.Mts)

Date of registration (DD/MM/YYYY)

Name of Sub-Registrar Office, where registered

Date of payment of land cost (DD/MM/YYYY)

Purchase value of land as per document (INR)

Amount of Stamp Duty Paid (INR)

Amount of Registration Charges Paid (INR)

Documents to be uploaded:

i. Copy of Registered Land sale Deed/Lease Deed/Transfer Deed

ii. Payment Receipt for Stamp Duty and Registration Charges

iii. Copy for Land Conversion (if any)

2. Total Eligible Value of Subsidy on Stamp Duty and Registration Charges (in INR): (Auto

populated)

Sr. No.

Date

Amount of Stamp Duty Paid (INR)

Amount of Registration Charges Paid (INR)

Eligible Rate of incentive applicable on Stamp Duty Paid

Eligible amount applicable for subsidy on Stamp Duty

Paid (INR)

Eligible Rate of incentive applicable on Registration

Charges Paid

Eligible amount applicable for subsidy on Registration

Charges Paid (INR)

Total Amount Claimed (INR)

Eligible % as per employment criteria

Final Eligible Amount of Reimbursement

---------

ANNEXURE-IX APPLICATION FORM FOR SUBSIDY ON ELECTRICITY DUTY.

1. Details of the Cold Storage Unit—

Project type

i. New Unit

ii. Expansion/Diversification Projects

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Address of the Unit

Capacity of Cold Store (MT)

Number of Ripening Chambers

Total Capacity of Ripening Chambers (MT)

No of Sorting, grading, packaging facility

No of Testing and certification labs

No of Dock levellers

No of Conveyer based handling systems

Type of Commodities stored

Area of the Unit (in sq.mtr)

2. Electricity Duty Reimbursement details –

Source of power

i. State’s power distribution Department

ii. Open Source

Industrial Service Connection Number

Category of Connection (LT/HT)

Connected Power Load (in KVA)

Date of Power Connection (DD/MM/YYYY)

Power Release Date (DD/MM/YYYY)

Period from when to be applied

(DD/MM/YYYY)

Period upto when to be applied

(DD/MM/YYYY)

Units Consumed as per Electricity Bill during

the period

Amount of Electricity Duty Paid (In INR)

Documents to be uploaded:

i. Details of Power Connection to the Cold Chain operating unit(s).

ii. Original copy of Power release Certificate.

iii. Electricity bills for the period.

iv. Payment receipt for the period claimed.

3. Total Eligible Value of Subsidy on Electricity Duty (in INR): (Auto populated)

Sr. No.

Date

Amount of Electricity Duty Paid (INR)

Eligible Rate of incentive applicable on Electricity

Duty Paid

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Eligible amount applicable for subsidy on Electricity

Duty Paid (INR)

Total Amount Claimed (INR)

Eligible % as per employment criteria

Final Eligible Amount of Reimbursement

---------

ANNEXURE-X INDUSTRIES INSPECTION OFFICER REPORT FORMAT.

1. Date of Previous inspection:

2. Date & Time of current inspection:

3. Unit is in Operation/ Unit is not in operation.

4. Inspected By:

5. Details of the Entity:

(i)

Name of business entity

(ii)

Postal address (in full)

(iii)

Taluka

(iv)

District

(v)

Category of business operation

1. Logistics Parks (Multi-modal/Integrated)

2. Inland Container Depots

3. Container Freight Stations

4. Dry Ports

5. Empty Containers Yard

6. Truck Terminals

7. Cargo Terminal Operators (Air/Land/Rail/Waterway)

8. Warehouse

9. Cold Storage Unit

10. Testing Facilities

11. Transporting Stations/Transporting Hubs

12. Cargo Accumulation/Segregation Centres

13. Air Freight Stations

14. Courier and Express Operators

15. Logistics Service Provider (Customs broker, Air Cargo Agents, 3rd Party

Logistics

Service

Provider

(3PL),

4PL,

NVOCC,

Aggregators/Consolidators)

16. Transport Service Providers (including Road Hauler, Rail Operator,

Shipping Line, Airline, Inland Waterways)

17. Freight Forwarders

18. Moving company

19. Others, please specify

(vi)

Classification of business operation into sub-category (if required)

(vii)

Status of Entity (New/Expansion)

(viii)

Ownership: Proprietorship/Partnership/Private Limited/MNC/Co-op

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(ix)

Name of the Occupier

(x)

Name of the Manager

(xi)

Responsible person present during inspection

(xii)

Mobile No of the Occupier

(xiii)

Telephone No of the business entity

(xiv)

Email ID of the Occupier

(xv)

Date of Commencement of commercial operations (DD/MM/YYY)

(xvi)

Whether the entrepreneur is a woman

(xvii)

The maximum number of persons employed on any day during the current

calendar year and the date of employment

(xviii)

Whether the unit operates for 24 hours (shift basis) or for general office

hours

(xix)

Volume of cargo handled on the inspection date

(xx)

No of transactions done by the business unit on the inspection date

Upload: Annual reports and Annual performance reports of the Entity

6. Employment Information (Full time on payrolls only)

Employment Category

Male (No’s)

Female (No’s)

Goan (No’s)

Total (No's)

Highly Skilled

Skilled

Semi-Skilled

Unskilled

Clerical

Total

7. Details of Line of Activity

Sr. No.

Primary

activity

Cargo type

(primarily

dealt)

Annual

Capacity of the

unit

Volume of cargo

handled (in units)

for the year

Value of cargo

handled for the year

(in Lakhs)

8. Incentives applied for:

□

Subsidy towards investment of Fixed Capital

□

Subsidy towards annual interest rate payable on loans

□

Subsidy towards upgradation in Transportation through tracking devices

□

Subsidy towards upgradation in Logistics Management Software

□

Subsidy towards upgradation in Quality

□

Subsidy towards Skill Development

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□

Subsidy on Stamp duty and Registration Charges

□

Subsidy on Electricity Duty for Cold Chain Unit

9. Details to be verified for claiming Subsidy towards investment of Fixed Capital.

Sr. No.

Details of investment of Fixed Capital

Responses

List of Assets created

List the presence of structures for which the civil

work expenses have been incurred

(Mention purpose of each civil work in

business operation)

List the presence of plant, machinery and equipment

for which the expenses have been incurred

(Mention purpose in business operation

for each machinery and equipment)

Upload Photographs wherever necessary.

10. Details to be verified for claiming Subsidy towards annual interest rate payable on loans.

Sr. No.

Details of Construction of Projects

Responses

List of structures created as mentioned in the Civil

Engineer Certificate

List of civil works completed as mentioned in the

Civil Engineer Certificate

Upload Photographs wherever necessary.

11. Details to be verified for claiming Subsidy towards upgradation in Transportation through

tracking devices.

Is it Road Carrier or Water Carrier?

Type of Carrier

No. of carriers

Details of tracking device (Type/Brand)

Types of Cargo transported on the carrier

Whether installation of GPS Device is completed?

Whether the GPS device is functioning properly?

Upload Photographs wherever necessary.

12. Details to be verified for claiming Subsidy towards upgradation in Logistics Management

Software.

Type of Software

Business Requirement

Whether the Logistics Management Software is in use?

No. of transactions observed on the day by the software

Upload Photographs wherever necessary.

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13. Details to be verified for claiming Subsidy towards upgradation in Quality.

Are pictorial frames displayed mentioning the Certification availed?

Are pictorial frames displayed mentioning the previous Certification availed?

Category of services for which quality certifications is obtained

Date of issue of the Certification

Expiry Date of the Certification

Upload Photographs wherever necessary.

14. Details to be verified for claiming Subsidy towards Skill Development.

Name of the skill development Programme

Category of operational activity to be upgraded

Number of trainees trained by the unit

Whether the skills acquired is being utilized in day-to-day operation?

Whether the trainees can display the skill for which the training has been

conducted?

Upload Photographs wherever necessary.

15. Details to be verified for claiming Subsidy on Stamp duty and Registration Charges.

Address of the Land/Building for which the Stamp Duty and Registration

Charges are paid

Category of the project

Date of completion of construction

Date of commencement of commercial operation

Upload Photographs wherever necessary.

16. Details to be verified for claiming Subsidy on Electricity Duty for Cold Chain Unit.

Capacity of Cold Store (MT)

Number of Ripening Chambers

Total Capacity of Ripening Chambers (MT)

No. of Sorting, grading, packaging facility

No. of Testing and certification labs

No. of Dock levellers

No. of Conveyer based handling systems

Type of Commodities stored

Area of the Unit (in sqm)

Source of power

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Whether the Electric Meter installed captures power consumed only for running

of the cold chain unit

Upload Photographs wherever necessary.

17. List of violations noticed during the inspection.

Sr. No

Description of violation

Claim violated

Upload Photographs wherever necessary.

Signature of the Occupier/Unit In-Charge

Signature and Stamp of Inspecting

Officer

Name:

Date:

Designation:

Date:

---------

ANNEXURE-XI LIST OF ELIGIBLE LOGISTICS AND WAREHOUSING PROJECTS/ENTITIES

FOR AVAILING INCENTIVES.

The tentative list of eligible Logistics and Warehousing projects/entities for availing incentives include and

is not limited to:

1. Logistics Parks (Multi-modal/Integrated)

2. Inland Container Depots

3. Container Freight Stations

4. Dry Ports

5. Empty Containers Yard

6. Truck Terminals

7. Cargo Terminal Operators (Air/Land/Rail/Waterway)

8. Warehouse

9. Cold Storage Unit

10. Testing Facilities

11. Transporting Stations/Transporting Hubs

12. Cargo Accumulation/Segregation Centres

13. Air Freight Stations

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14. Courier and Express Operators

15. Logistics Service Provider (Customs broker, Air Cargo Agents, 3rd Party Logistics Service Provider

(3PL), 4PL, NVOCC, Aggregators/Consolidators)

16. Transport Service Providers (including Road Hauler, Rail Operator, Shipping Line, Airline, Inland

Waterways)

17. Freight Forwarders

18. Moving company

———♦♦♦———

Inspectorate of Factories & Boilers

Notification

The Factories Act, 1948 (Central Act 63 of 1948) has been enacted primarily with the object of

protecting workers employed in factories against industrial and occupational hazards. For that purpose, it

seeks to impose upon the occupier, certain obligations to protect the workers and to secure their

employment in conditions conducive to their health and safety.

With a view to reform and simplify regulations and procedures to facilitate the Ease of Doing

Business and at the same time, to ensure more effective compliance of the law by the occupiers without

compromising on the provisions of safety, health and welfare of the workers as provided in the said Act and

Rules made there under, the Government of Goa is hereby pleased to introduce a procedure for conducting

inspection of the factories as under—

1. Short title and commencement.— (1) This procedure shall be called the ‘Third Party Inspection of

the Factories”.

(2) It shall come into force from the date of its notification in the Official Gazette.

2. Definitions.— (1) Under this procedure, unless the context otherwise requires,—

(a) “Act” means the Factories Act, 1948 (Act 63 of 1948) as applicable to the State of Goa;

(b) “Institution” means a firm, association, body, company, society or a trust registered in

accordance with the law in force;

(d) “Third Party Agency” means an institution recognized by the Chief Inspector for the purpose of

conducting inspection and certification of the factories in accordance with the provisions prescribed

under the Act, as amended from time to time and the Rules, as amended from time to time;

(2) Words and expressions used herein but not defined shall have the same meanings as are

respectively assigned to them in the Act and the Rules.

3. Applicability.— This procedure shall be applicable to all the factories registered under either

Section 2(m) (i) or Section 2(m) (ii) of the Act or covered under Section 85 of the Act in the State of Goa.

4. Inspection procedure.— (1) Inspection pertaining to grant of approval of plans or grant of license or

renewal of license:

(i) Application for approval of plans or grant of license or renewal of license shall be accompanied

by report of inspection conducted by the Third Party Agency along with compliance/action taken on the

irregularities, if any, cited in the said report of inspection.

CIF/120(S-II)/IFB/2025-26/1861

Date : 25-Sep-2025

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(ii) On receipt of the application for approval of plans or grant of license or renewal of license, the

Chief Inspector may, if he is satisfied that there is no objection to the approval of plans or grant of

license or renewal of license, grant or renew the same in accordance with the relevant provisions under

the Rules or may, after recording his reasons, within seven days from the date of receipt of the

application, direct the occupier to submit further compliance in one instance on the irregularities cited in

the said report of inspection.

(iii) In case, application for approval of plans or grant of license or renewal of license is not

accompanied by report of inspection conducted by the Third Party Agency, the Department shall proceed

with scheduling of the inspection and conduct of the same.

(2) Compliance Inspection:

(i) For the purpose of ascertaining compliance under the provisions of the Act and the Rules made

there under, a factory shall undergo an inspection conducted by the Third Party Agency as per the

frequency prescribed below based on the risk classification—

(a) Very High Risk- Once in a year for the factories which are categorized as “major accident

hazard (MAH) installations” as defined under clause (ja) of rule 2 of the Manufacture, Storage and

Import of Hazardous Chemicals Rules, 1989, as amended from time to time;

(b) High Risk- Once in two years for the factories—

(i) wherein the “hazardous process” as defined under clause (cb) of section 2 of the Act is

involved or carried out; or

(ii) involving isolated storage and industrial activity at a site handling (including transport

through carrier or pipeline) of hazardous chemicals less than the threshold quantities specified in

column 3 of Schedules 2 and 3 of the Manufacture, Storage and Import of Hazardous Chemicals

Rules, 1989 but greater than 100 litres or kg at a time;

above but licensed to employ more than 50 workers;

(d) Low Risk- Once in five years for the factories other than specified in clause (a) and (b) above

but licensed to employ less than 50 workers.

(ii) Report of inspection conducted by the Third Party Agency along with compliance/action taken

on the irregularities, if any, cited in the said report of inspection, shall be submitted by the occupier to

the Inspector on or before the due date of inspection as per the above prescribed frequency.

NOTE: For the purpose of computing the due date of inspection, same shall be computed from the

date of initial grant of license or the date of last compliance inspection plus the frequency of compliance

inspection prescribed above as applicable, whichever is later.

(iii) On receipt of the report of inspection conducted by the Third Party Agency along with

compliance/action taken on the irregularities, if any, cited in the said report of inspection, the Inspector

may, if he is satisfied that there is no objection to the closure of the report of inspection, close the same

or may, after recording his reasons, within seven days from the date of receipt of report of inspection,

direct the occupier to submit further compliance in one instance on the irregularities cited in the said

report of inspection.

(iv) In case, no report of inspection conducted by the Third Party Agency is received on or before

the due date of inspection, the Department shall proceed with scheduling of the inspection and conduct

of the same.

(v) If no compliance report is received then the Inspector shall initiate action deemed fit against the

occupier and manager of the factory in accordance with the law with prior approval of the Chief

Inspector.

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(3) Inspection in connection with occurrence of an accident or dangerous occurrence or receipt of a

complaint/grievance: Inspection in connection with occurrence of an accident or dangerous occurrence or

receipt of a complaint/grievance regarding violation of the law shall be mandatorily conducted by the

Department.

5. Third Party Agency.— (1) The Chief Inspector may recognize an institution having persons

possessing qualifications, experience and fulfilling other requirements as specified in the Schedule hereto

as a Third Party Agency, for a period of three years from the date of such recognition.

(2) The institution desirous of being recognized as a Third Party Agency, shall submit to the Chief

Inspector an application in Form I in online mode accompanied by the documents in support of possessing

qualifications, experience and fulfilling other requirements and a treasury receipt of thirty thousand rupees

towards fees which shall be non-refundable.

(3) The Chief Inspector, upon receipt of an application, shall register such application and within a

period of fifteen days from the date of receipt of application, either after having satisfied himself as regards

competence of the applicant, recognize the applicant institution as a Third Party Agency and issue a

certificate of recognition in the Form II or reject the application specifying the reasons therefor.

(4) For the purpose of satisfying himself as regards to competence of the applicant, the person shall be

called to appear for a test before the Chief Inspector and based on result of test, the applicant institution

shall be recognized as a Third Party Agency.

(5) The Chief Inspector may, after giving an opportunity to the Third Party Agency of being heard,

revoke the certificate of recognition so granted—

(i) if he has reason to believe that the Third Party Agency has violated any condition stipulated in

the certificate of recognition; or

(ii) for any other reason to be recorded in writing.

(6) Any institution aggrieved by the decision of the Chief Inspector to reject the application or revoke

the recognition, may, within thirty days from the date on which such rejection of the application or

revocation of the recognition is communicated, may appeal against the rejection or revocation to the

Secretary (Factories and Boilers). The order passed by the Secretary (Factories and Boilers) in this regard

shall be final and binding.

(7) Department shall publish the updated list of recognized Third Party Agencies on the official

website along with their validity period and contact details.

SCHEDULE

(A) Qualifications, experience and other requirements.—

(a) (i) Degree in Mechanical/Electrical/Metallurgical/Chemical/Production/Industrial Engineering

or Technology from a recognized University/Institute with ten year’s experience either in production/

/maintainance/execution of project/safety management of any manufacturing industry in a supervisory or

higher capacity;

(ii) Diploma in Mechanical/Electrical/Metallurgical/Chemical/Production/Industrial Engineering or

Technology from a recognized Board with fifteen years experience either in production/

/maintainance/execution of project/safety management of any manufacturing industry in a supervisory or

higher capacity;

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(iii) Degree or Diploma in Mechanical/Electrical/Metallurgical/Chemical/Production/Industrial

Engineering or Technology from a recognized University/Institute or a recognized Board, as the case

may be, with five years’ experience as a recognized Occupational Safety and Health Auditor under the

provisions of The Factories Act, 1948 (Central Act No. 63 of 1948) and the Rules made there under, as

amended from time to time;

and

(b) Degree or Diploma in Industrial Safety awarded by University or Board of Technical Education

of any State Government or Union Territory Administration in this behalf;

and

Advise Services and Labour Institutes, Ministry of Labour and Employment, Government of India or a

valid certificate of Lead Auditor for occupational health and safety management system issued by a

certification body accredited to National Accreditation Board for Certification Bodies (NABCB).

Provided that the Chief Inspector may relax the requirements of a certificate of training in safety

and health audit or a valid certificate of Lead Auditor for occupational health and safety management

system, if the person is already functioning as an Occupational Safety and Health Auditor under the

provisions of The Factories Act, 1948 (Central Act No. 63 of 1948) and the Rules made there under, as

amended from time to time and is above 45 years of age.

(B) Notwithstanding the provisions contained in clause (A) above, any person who possesses Degree

or Diploma in engineering or technology from a recognized University/Board with ten years experience in

a Department of the Central or State Government and dealing with the implementation of the Factories Act,

1948 (Central Act No. 63 of 1948), as amended from time to time and the Rules made there under, as

amended from time to time, shall also be eligible for empanelment as a person under the institution:

(8) The application for renewal of recognition as a Third Party Agency for further period shall be

made at least thirty days before the expiry of the period of recognition and the procedure stated in sub-

clause (2) of clause 5 shall apply mutatis mutandis for its recognition as a Third Party Agency for further

period.

6. Submission of Reports and Online Dashboard.— (1) Third Party Agency shall within forty-eight

hours from the time of completion of inspection submit the report of inspection to the occupier of the

factory and upload the same on the State Single Window System:

Provided that, if during the course of inspection of the factory, if it appears to the Third Party Agency

that the use of any building or part of a building or any part of the ways, machinery or plant or working

condition in a factory involves imminent danger to human life or safety, same shall be communicated in

writing to the occupier as well as to the Chief Inspector and the Inspector concerned forthwith but not later

than twelve hours and also specifying the measures which in his opinion should be adopted.

(2) Department shall maintain an online dashboard to monitor the inspections conducted by the Third

Party Agencies on a real-time basis.

(3) Report of inspection shall be as per the format as may be prescribed by the Chief Inspector from

time to time.

By order and in the name of the Governor of Goa.

Anant S. Pangam, Chief Inspector of Factories and Boilers & ex officio Joint Secretary.

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Form I

(See clause 5(2))

Form of Application for Recognition of an Institution as a Third Party Agency

(1)

Name and full address of the Institution

(2)

Institution’s

status

i.e.

whether

firm,

association, body, company, society or a trust)

(Enclose

certificate

incorporation/

registration issued by concerned authority)

(3)

Permanent Account Number (PAN)

(4)

Whether the Institution has been recognized

as a Third Party Agency or an Occupational

Safety and Health Auditor under any other

statute. If so, give details.

(5)

Particulars

person’s

employed

and

possessing qualification and experience to be

given in the Annexure annexed to this form

separately for every individual person so

employed

(6)

Membership, if any, of professional bodies

(7)

Any other relevant information

DECLARATION:

I, ______________

hereby, on behalf of _____________

certify the details furnished above are

correct to the best of my knowledge and declare that the institution has not been blacklisted or debarred by

any Government Department / Agency / PSU. Further, I undertake to –

(i) notify the Chief Inspector about any change in the details of persons employed (either addition or

deletion).

(ii) to fulfill and abide by all the conditions stipulated in the certificate of recognition and instructions

issued by the Chief Inspector from time to time.

Place:

Date:

Signature of Head of the Institution

or of the person authorized to sign

on behalf of Institution.

Designation -

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List of documents to be submitted along with application:

1. Certificate of Incorporation/Registration

2. Permanent Account Number (PAN)

3. Particulars of person’s employed in the prescribed Annexure along with documents in support of

possessing qualifications, experience and fulfilling other requirements

ANNEXURE

(Use separate Annexure for every individual person)

(1)

Name

PHOTO

(2)

Full Residential Address

(3)

Date of Birth

(4)

E-mail ID

(5)

Contact No.

(6)

Educational qualifications

(Enclose certificates)

(7)

Details

professional

experience in chronological

order (Enclose certificates)

Name of the

Period of

Designation

Area of

Organization

service

responsibility

(8)

Membership, if any, of professional

bodies

(9)

Any other relevant information

Signature of Head of the Institution

or of the person authorized to sign

on his behalf

Designation -

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Form II

(See clause 5 (3))

Certificate of Recognition to an Institution as a Third Party Agency

I,……………………………………….

Chief

Inspector,

Goa

State,

hereby

recognize

M/s

………………………….. (name of the institution) to be Third Party Agency by engaging Shri/Smt/Kum

………………………………….. (name of the person(s) employed) for the purpose of conducting

inspection and certification of the factories in accordance with the provisions prescribed under the

Factories Act, 1948, as amended from time to time and the Rules made there under, as amended from time

to time, located in the State of Goa. (Strike out words not applicable)

This certificate is valid from ……………… to …………………

This certificate is issued subject to the conditions stipulated hereunder:-

(i) Third Party Agency shall conduct the inspection in order to ascertain the compliance of the factory to

the provisions prescribed under the said Act and the Rules made there under.

(ii) Third Party Agency shall be bound by the principles of transparency, impartiality and avoidance of

conflict of interest.

(iii) Inspection shall be carried out by the recognized person(s) only, details of which are given overleaf.

(iv) Report of inspection shall be as per the format as may be prescribed by the Chief Inspector from time

to time.

(v) Statement of inspection conducted shall be submitted to the Chief Inspector on quarterly basis in the

format as may be prescribed.

(vi) Third Party Agency shall endorse with signature and seal, all the pages of the inspection report

submitted and shall invariably quote the reference number of Certificate of Recognition along with

the validity of recognition.

(vii) The Institution recognized shall keep the Chief Inspector informed of the changes in the names,

designations and qualifications of the persons authorized by it to carry out the inspection.

Station:

Date:

Name and signature of the Chief Inspector

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(Reverse of Form II)

Details of persons recognized under the Third Party Agency

Name

PHOTO

Note: Add row for each person in case of more than one person.

———♦♦♦———

Department of Law & Judiciary

Law (Establishment) Division

Notification

The Notification No. Rule/P.1603/Notification.No.13/2025 dated 22-07-2025 which has been issued

by the Registrar General, High Court of Judicature at Bombay, Appellate Side is hereby published for

general information of the public.

By order and in the name of the Governor of Goa.

Amir Y. Parab, Under Secretary (Estt.), Law.

---------

HIGH COURT OF JUDICATURE AT BOMBAY

APPELLATE SIDE

NOTIFICATION

No. Rule/P.1603/Notification No. 13/2025:- The Hon’ble the Chief Justice and the Judges of the

High Court of Judicature at Bombay in exercise of powers conferred under Article 225 and 227 of the

Constitution of India and all other enabling provisions, are pleased to make the following rules:-

RULES FOR

LIVE STREAMING AND RECORDING OF COURT PROCEEDINGS

Preface

Whereas to imbue greater transparency, inclusivity, and foster access to justice, it is expedient to set up

infrastructure and the framework to enable live streaming and recording of proceedings. These rules are

14/10/2025/LD-(Estt.) PF/1944

Date : 29-Jul-2025

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framed by the High Court of Bombay in the exercise of powers under Article 225 or relevant statute where

applicable, and Article 227 of the Constitution of India.

These Rules will apply to the High Court of Bombay and to the courts and tribunals over which it has

supervisory jurisdiction.

These rules will come into force from the date notified by the High Court of Bombay.

1. Definitions:

i. Archival Data: means audio and visual data recorded during the conduct of the proceedings and

retained by the Court.

ii. Bench: means the Judge(s) assigned to hear the case filed before the court.

iii. Chief Justice: means the Chief Justice of the High Court, including the Acting Chief Justice.

iv. Communication Device: means a hardware device capable of transmitting analog or digital signal

over the telephone and other communication devices, whether wired or wireless.

v. Court: means the High Court of Bombay and/or all the courts/tribunals under its supervision under

Article 227 of the Constitution of India.

vi. Court Master/Reader: means the court staff that assists the court in the conduct of proceedings,

including updating of the cause lists published on the display board.

vii. Court Premises: means and includes buildings and complexes under the authority of courts.

viii. Designated Officer: means the Registrar (IT) or any other officer mandated to carry out the

function of granting access to copies of recordings under these rules.

ix. Designated Venue: means and includes a courtroom or any other place where the proceedings are

conducted, whether within the court premises or at a remote location.

x. Hardware: means and includes equipment to be installed for live streaming and recording of

proceedings or any ancillary activity.

xi. IT Committee: means and includes a committee constituted by the Chief Justice to deal with

matters concerning information and communication technology, also referred to as the High Court

computer committee or e-Committee.

xii. Live-stream/Live-streamed/Live streaming: means and includes a live television link, webcast,

audio-video transmissions via electronic means or other arrangements whereby any person can view the

proceedings as permitted under these rules.

xiii. Proceedings: means and include judicial proceedings, Lok Adalat proceedings, full-court

references, official transfer, elevation, retirement, farewells organised by the Court.

xiv. Recording: means audio and video data of proceedings stored in electronic format, whether it is

live streamed or not.

xv. Recording Device: means and includes a device capable of recording images or sound, including

but not limited to camera, audio recorder, video recorder, mobile telephone, or screen recorder.

xvi. Registrar (IT): means and includes any officer so designated by the Chief Justice of the High

Court.

xvii. Remote Location: means and includes a geographical location, different from the court

premises, from where proceedings are conducted.

xviii. Transcript: means the official written record of the proceedings published as per the directions

of the court.

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2. Hardware – Placement & Control:

2.1. Cameras will be ordinarily installed in the courtroom covering at least five angles; one towards

the bench, the second and third towards the advocates engaged in the concerned matter, the fourth

towards the accused (where applicable) and the fifth towards the deponent/witness, as required.

2.2. If the court has employed an electronic evidence presentation system, an additional feed shall be

captured therefrom.

2.3. A remote-control device shall be provided to the presiding judge on the bench to pause or stop the

live streaming at any time.

2.4. Advocates, witnesses, accused, or any other person permitted by the bench, shall use appropriate

microphones while addressing the court.

2.5. In so far as a remote location is concerned, appropriate hardware will be deployed to the extent

practicable, bearing in mind the provisions made in the aforementioned sub-rules.

2.6. Where proceedings are conducted through weblinks, including video conferencing services,

appropriate software and hardware will be employed, if necessary, to generate an integrated feed for live

streaming.

3. Requisitioning and Positioning of Human Resources:

3.1. A dedicated control room (DCR) shall be set up for every court complex.

3.2. The DCR shall, inter alia, comprise an officer of the Court, technical and video-recording experts.

The DCR will monitor and track proceedings as they are live streamed, recorded, and transcribed. The

DCR shall ensure that nothing uncivil or inappropriate is streamed in the public domain.

3.3. The coverage of proceedings will be coordinated by the technical experts under the direct

supervision of the Registrar (IT) or her/his nominee.

3.4. The Registrar (IT) and/or their nominee shall be subject to the directions of the IT Committee for

the overall implementation of live streaming and recording of proceedings.

4. Personnel positioned in the Court:

In addition to the court master and court staff attached to the bench, technical expert(s) shall be

appointed/deputed in each of the court premises or designated venue to enable the live streaming of

proceedings. The technical expert(s) shall function under the overall supervision of the DCR.

5. Live streaming and Recording of Proceedings:

5.1. All proceedings under this Rule will be live-streamed, subject to consent of the Hon’ble

Judge/Judges.

Provided that in case of live-streaming of the proceedings of Division Bench/Full Bench/Larger

Bench, consent of all the members of such Bench shall be necessary.

5.2. The following will be excluded from live streaming:

i. Matrimonial matters, child adoption and child custody including transfer petitions arising

thereunder.

ii. Cases concerning sexual offences, including proceedings instituted under Section 376, Indian

Penal Code, 1860 (IPC).

iii. Cases concerning gender-based violence against women.

iv. Matters registered under or involving the Protection of Children from Sexual Offences Act, 2012

(POCSO) and under the Juvenile Justice (Care and Protection of Children) Act, 2015.

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v. Matters registered under or involving the Medical Termination of Pregnancy Act, 1971.

vi. In-camera proceedings as defined under Section 327 of the Code of Criminal Procedure, 1973

(CrPC) or Section 153 B of the Code of Civil Procedure, 1908 (CPC).

vii. Matters where the bench is of the view, for reasons to be recorded in writing that publication

would be antithetical to the administration of justice.

viii. Cases, which in the opinion of the Bench, may provoke enmity amongst communities likely to

result in a breach of law and order.

ix. Recording of evidence, including cross-examination.

x. Privileged communications between the parties and their advocates; cases where a claim of

privilege is accepted by the Court; and non-public discussions between advocates.

xi. Any other matter in which a specific direction is issued by the bench or the Chief Justice.

5.3. Live streaming in certain cases may be restricted to final arguments.

5.4. The court master/reader shall duly inform the parties, before the commencement of the

proceedings, that the proceedings are being live streamed and that objections, if any, should be

articulated at that juncture to the concerned bench.

5.5. Objections, if any, to Live streaming may be raised at the time of institution of the case or any

later stage. The final decision in that behalf shall be of the Bench.

i. Objection to Live streaming, if any, shall be raised by the party by filing the form prescribed in

Schedule I.

ii. A person objecting to Live streaming at a later stage, shall do so by filing the form prescribed in

Schedule II.

5.6. The final decision as to whether to allow the live streaming of the proceedings or any portion

thereof will be of the bench. However, the decision of the bench will be guided by the principle of an

open and transparent judicial process. The decision of the Bench shall not be justiciable, provided that,

in case of difference of opinion, the matter can be referred to a larger bench for a final decision.

5.7. In cases where the proceedings are not live streamed, the recording shall be maintained for usage

by the Court and the appellate court(s), subject to the following:

i. Access to the recording of the testimony of witnesses will not be given until such time that the

evidence is recorded in its entirety.

ii. Transcript of the recordings would be made available to the advocate or litigant-in-person.

iii. In case of litigant-in-person, who is also a witness in the matter, the bench in its discretion will

decide as to the stage at which the litigant-in-person should have access to the recordings of the

testimonies concerning the other witnesses in the matter.

5.8. In criminal matters, the testimony of victims and witnesses will be recorded for the exclusive use

of the concerned bench and the appellate court(s), as per the direction issued in that behalf. The

anonymity of the victims and witnesses shall be maintained in the recordings via dummy names, face-

masking, pixelation and/or electronic distortion of voice, as and when directed by the court.

5.9. Audio-video recording or recording of proceedings by any other means, beyond the mandate of

the present Rules is expressly prohibited.

6. Manner of Recording of Proceedings:

6.1. The cameras in the Court shall be as per Rule 2.1.

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6.2. Cameras shall not ordinarily audio-video record the media persons and the visitors present during

the proceedings.

6.3. The following will ordinarily not be live streamed or saved in the archival data or transcribed:

i. Discussions between/amongst the judges on the bench.

ii. Instructions given by a judge to the administrative staff during the proceedings.

iii. Any communication/message/document given by the court master/reader to the bench.

iv. Documents given to the judge during the proceedings.

v. Notes taken down by the judge during the proceedings.

vi. Notes made by an advocate either on paper or in electronic form, for assistance, while making

submissions before the bench.

vii. Communication between the advocate and client, inter-se the advocates, and communications

which is not a submission exchanged between the advocate and the court.

6.4. If one or more circumstances mentioned in Rule 6.3 occur, the monitor will display the message:

“Live streaming paused as per applicable Rules”.

6.5. In case the judge concerned on the bench is desirous of opting out of live streaming while

dictating the order/oral judgment, live streaming will be paused during that period. In such

circumstances, the monitors will display a message: “Order-dictation in progress”. Likewise, when the

bench rises for recess or otherwise, the live streaming will be paused, and the monitor will display the

message: “Court not in-session”.

7. Storage and Access:

7.1. The recordings will be archived.

7.2. Recordings may be uploaded, wholly or in part, on the Courts’ website or made available on other

digital platforms, as directed by the court.

7.3. Access to copies of the recordings not uploaded will be sanctioned by the designated officer, who

will act as per law. An application for copies of recordings shall be made in the form prescribed in

schedule III.

7.4. The archived data should ordinarily be retained by the court for at least six months, subject to

special directions issued by the concerned bench in a particular case. The Chief Justice may issue

practice directions regarding the cases and the period for which archived data will be preserved.

Archived data shall be stored in electronic devices in encrypted form with a specific hash (#) value.

8. Relay of Proceedings and Recordings:

8.1. General Precaution:—

Personal information such as date of birth of parties, home address, identity card number, bank

account information, and the personal information of related parties, such as close relatives, witnesses

and other participants, will be deleted or muted during Live streaming. Inter alia, any one of the masking

techniques, as provided in rule 5.8, may be adopted. However, such Proceedings will be preserved in the

archival data.

8.2. The advocates and litigants-in-person may request the bench to redact personal and sensitive

information inter alia of the kind referred to in Rule 8.1.

8.3. Relay of Proceedings:—

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i. Subject to limitations contained in these rules, the live stream shall commence as soon as the

bench assembles and instructs the court staff to start the proceedings and shall end when the bench

signals its conclusion for the day.

ii. There shall be a delay of ten minutes in streaming, which may be changed as per the direction of

the Court.

iii. The live streaming shall be carried out from the designated venue as decided by the bench.

8.4. Relay of Recordings:—

The content of the recording will be vetted and shall be posted, usually within three days of the

conclusion of the proceedings. The same shall be posted on the Courts’ website or made available on

such digital platforms, as directed by the court.

9. Disclaimers, Prohibitions and Restrictions:

9.1. Disclaimers:—

i. The daily cause list published on the website of the court shall contain requisite information and

disclaimer regarding live streaming.

ii. The archival data shall not constitute the official record of the court proceedings unless otherwise

directed by the bench.

9.2. Prohibitions and restrictions on usage of the recording or live stream:

i. No person/entity (including print and electronic media, and social media platforms) other than an

authorised person/entity shall record, share and/or disseminate live streamed proceedings or archival

data.

This provision shall also apply to all messaging applications. Any person/entity acting contrary to

this provision will be prosecuted as per law. The court shall have the exclusive copyright in the

recordings and archival data.

Any unauthorised usage of the live stream will be punishable as an offence under the Indian

law of Contempt.

ii. Any party/litigant-in-person accessing the live stream will be bound by these Rules.

iii. The live stream shall not, without the prior written authorisation of the Court, be reproduced,

transmitted, uploaded, posted, modified, published, or re-published in any form.

iv. The use of authorised recordings in their original form may be permitted by the Court, inter-alia

to disseminate news and for training, academic and educational purposes. Authorised recordings

handed over for the aforesaid purposes shall not be further edited or processed. Such recordings will

not be used for commercial, promotional purposes or advertising in any form.

v. No person shall use a recording device for recording or for transcribing the proceedings, other

than those authorised by the Court.

9.3. Use of communication device or recording device during proceedings:

i. A person must not use a communication device or a recording device to disturb proceedings in a

manner that may cause concern to a witness or other participants in the proceedings or allow a person

who is not a participant to receive information about the proceeding or the hearing to which the

person is not otherwise entitled.

ii. During proceedings, all personnel shall follow the instructions of the presiding judge, adhere to

courtroom etiquettes and discipline, and shall not engage in the following actions-audio and/or video

recording, taking screenshots or using mobile communication tools to relay the proceedings.

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iii. Violation of Sub-Rules (i) and (ii) will result in prosecution as per law. Additionally, the bench

may also direct seizure of the communication device or recording device.

10. Transcription and Access:

10.1. Transcripts shall be prepared of recordings only when directed by the court.

10.2. The transcripts may be translated into other scheduled languages.

10.3. Recordings that are uploaded will be made accessible for differently abled persons.

11. Dedicated room(s) for live streaming:

In order to decongest the court rooms, dedicated room(s) for viewing the live stream may be made

available within the court premises. Access shall be given to law researchers, staff, litigants, academicians,

and media personnel authorised to enter the court premises upon receipt of necessary

permissions/approvals. Appropriate arrangements shall be made to enable viewing of live streams from

multiple benches within this/these room(s). Special arrangements will be made for differently abled

persons.

12. Power to Relax:

The High Court may, if satisfied that the operation of any rule is causing undue hardship, by order,

dispense with or relax the requirements of that Rule to such extent and subject to such conditions as may

be stipulated to deal with the case in a just and equitable manner.

13. Reference to Words and Expressions:

Words and expressions used and not defined in these rules shall have the same meaning as assigned to

them by the law for the time being in force, including the Information Technology Act, 2000, CPC, the

CrPC, Indian Evidence Act, 1872, and the General Clauses Act, 1897.

14. Residual Provisions:

Matters concerning which no express provision is made in these rules shall be decided by the Court

consistent with the principle of furthering the interest of justice.

---------

SCHEDULE I

[Referred to in Rule 5(5)(i)]

Objection to live streaming of proceedings by filing Party

1. Diary Number/Filing Number (if any):

2. Cause Title:

3. Reasons for objection to live streaming (please select one or more applicable). The case relates to:

i. Matrimonial matters, transfer petitions thereunder.

ii. Sexual offences, including proceedings instituted under Section 376 of the IPC.

iii. Gender-based violence against women.

iv. POCSO and under The Juvenile Justice (Care and Protection of Children) Act, 2015.

v. In-camera proceedings as defined under Section 327 of the CrPC or Section 153 B of the CPC.

vi. Publication would be antithetical to the administration of justice.

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vii. Other(s) (state the reason briefly): _______________________________________________

4. Applicant Details:

i. Party name ___________________________________________________________________

ii. Plaintiff/Petitioner/Appellant/Applicant No. ________________________________________

iii. Applicant Address ____________________________________________________________

iv. Applicant Telephone number ____________________________________________________

I have read and understood the provisions of the Rules for live streaming for Courts (hyperlink). I

undertake to remain bound by the same to the extent applicable to me.

Signature of the Applicant/Authorised

signatory*: (this application may be e-signed)

Date:

Digital Signature/Scanned Signature

For use of the Registry

A. Bench assigned:

B. Decision of the Bench: Allowed/Not Allowed

Date:

---------

SCHEDULE II

[Referred to in Rule 5(5)(ii)]

Objection to live streaming of proceedings

1. Case Number/CNR Number/Diary Number (if any):

2. Cause Title:

3. Date of Hearing (if already listed) (DD/MM/YYYY):

4. Reasons for objection to the Live streaming (please select one or more applicable). Case relates to:

i. Matrimonial matters, transfer petitions thereunder.

ii. Sexual offences, including proceedings instituted under Section 376 of the IPC.

iii. Gender-based violence against women.

iv. POCSO and under The Juvenile Justice (Care and Protection of Children) Act, 2015.

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v. In-camera proceedings as defined under Section 327 of the CrPC or Section 153 B of the CPC.

vi. Publication would be antithetical to the administration of justice.

vii. Other(s) (state the reason briefly): _______________________________________________

5. Applicant Details:

i. Party name

ii. Select one:

[i] Petitioner No.

[ii] Accused No.

[iii] Plaintiff No.

b. [iv] Defendant No.

[v] Applicant No.

[vi] Respondent No.

[vii] Deponent for No. ______________

[viii] Other(s) _______________________

iii. Applicant Address

iv. Applicant Telephone number

I have read and understood the provisions of the Rules for live streaming for Courts (hyperlink). I

undertake to remain bound by the same to the extent applicable to me.

Signature of the Applicant/Authorised Signatory*: (this application may be e-signed)

Date:

Digital Signature/Scanned Signature

For use of the Registry

A. Bench assigned:

B. Decision of the Bench: Allowed/Not Allowed

Date:

---------

SCHEDULE III

[Referred to in Rule 7.3]

APPLICATION FORM FOR COPIES OF RECORDINGS AVAILABLE IN ARCHIVAL DATA

1. Case Number/CNR Number (if any):

2. Cause Title:

3. Date of Hearing (if already listed) (DD/MM/YYYY):

4. Applicant Status (select one):

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i. Party to the proceedings

ii. Authorised Representative

iii. Advocate for the Party/

iv. Third Party/None of the above (Please Specify)

5. Identification document enclosed: (i) Bar Association ID (ii) AADHAAR CARD (iii) PAN Card (iv)

Driver’s License (v) Ration Card (vi) Other Government issued ID (please specify)

6. ID Number: ____________________________________________________________________

7. Applicant Address: ______________________________________________________________

8. Applicant Telephone number: ______________________________________________________

9. Reason/s for requesting access: _____________________________________________________

10. Format in which recording is requested: (i) Cloud link (ii) Physical Drive

11. Fee to be paid:

[Subject to fee as prescribed by the concerned High Court.]

I have read and understood the provisions of the rules for live streaming for Courts (hyperlink). I

undertake to remain bound by the same to the extent applicable to me. I undertake not to copy, distribute or

publish, or cause the copying, distribution or publication of the Recordings in any manner without the prior

written approval of the Court.

Signature of the Applicant/Authorised

signatory*: (this application may be e-signed)

Date:

Digital Signature/Scanned Signature

For use of the Registry

WHETHER APPROVED BY DESIGNATED OFFICER

Fee paid:

HIGH COURT OF JUDICATURE

)

AT BOMBAY

)

S. S. Adkar

Date: 22^nd July, 2025

)

Registrar General

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Department of Revenue

Notification

Ref:- 14/59/2017-RD/802 dated 17-5-2017

In Notification No. 14/59/2017-RD/802 dated 17-5-2017 against serial number 5, in column (3), the

words “Samaj Certificate (self attested)” shall be omitted.

This Notification shall come into force with immediate effect.

By order and in the name of the Governor of Goa.

Agnelo L. D’souza, Under Secretary (Revenue-II).

14/59/2017-RD/7430

Date : 30-Sep-2025

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