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k|ksfxd izksRlkgu ¼la’kks/ku½ uhfr] fcgkj] 2014

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ds dsl esa dk;Zjr bdkb;ksa dks 25 izfr’kr oSV dh izfriwfrZ

ksxkA ftu bdkb;ksa us fofuf'pr lhek ls vf/kd ykHk iwoZ

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2

बहार गजट (असाधारण), 8 जनवर)

जनवर)

जनवर)

जनवर) 2015

2015

2015

2015

(vi) oSlh vkS|ksfxd bdkbZ ftUgsa oSV ugha nsuk iM+rk gS ysfdu mRiknu ds fy, eaxk, x, dPps eky ij

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3- vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 dh dafMdk&2 ¼vii½ ¼d½ esa iz;qDr ’kCnksa **ftldh

**ftldh

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lhek 75 yk[k :0¼ipgÙkj yk[k :0½ gksaxh** foyksfir fd, tk,axsA

4- vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 dh dafMdk&2 dh mi dafMdk&¼vii½¼?k½ ds ckn fuEufyf[kr

u;k ijarqd tksM+k tk,xk%&

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vius Audited Books of Accounts ;k Statutory auditor ds fjiksVZ esa iw¡thxr O;; ¼Capital

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ij Chartered Accountant dh laiqf"V vko’;d gSA**

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izfrLFkkfir fd;k tk,xk%&

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ds fy, 40¼pkyhl½ djksM+ :0 fofuf’pr gksaxhA

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’kkfey gksaxsA

oSlh bdkb;k]¡ tks fo|qr dusD’ku fy, oxSj Mh0th0 lsV@dSifVo ikoj tsujs'ku ls mRiknu djrh gSa]

muds yksM vo/kkj.k ds fy, ,d lfefr xfBr dh tk,xh] ftlesa funs'kd] rduhdh fodkl }kjk euksfur m|ksx

lsok laoxZ ds vf/kdkjh¼U;wure xzsM is :0 7600½] m|ksx fe= }kjk bEiSuYM bysDVªhdy bUthfu;j

¼ch0bZ0@ch0Vsd0½ ,oa ÅtkZ foHkkx ds {ks=h; bysDVªhdy bUthfu;j ’kkfey gksaxsA**

6- vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 dh ifjf’k"V&I¼ifjHkk"kk,¡½ dh dafMdk&7 fuEufyf[kr }kjk

izfrLFkkfir dh tk,xh%&

**7

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ds vuvoewfY;r ewY; dk 50 izfr’kr vFkok mlls vf/kd ewY; dk la;a= ,oa e’khujh esa vfrfjDr o`f) rFkk

vf/k"Bkfir mRiknu {kerk esa de&ls&de 50 izfr’kr dh o`f)(

¼[k½ fo’kk[ku%&

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¼[k½ fo’kk[ku%&

¼[k½ fo’kk[ku%& **fo’kk[ku** ls vfHkizsr gS fo|eku vkS|ksfxd bdkbZ esa vf/k"Bkfir la;a= ,oa e’khujh ds

vuvoewfY;r ewY; dk de&ls&de 50 izfr’kr ;k mlls vf/kd ewY; dk la;a= ,oa e’khujh esa o`f) rFkk bdkbZ

}kjk New Product Line LFkkfir fd;k x;k gksA

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¼x½ vk/kqfudhdj.k&

¼x½ vk/kqfudhdj.k&

¼x½ vk/kqfudhdj.k& **vk/kqfudhdj.k** ls vfHkizsr gS fo|eku vkS|ksfxd bdkbZ esa vf/k"Bkfir la;a= ,oa

e’khujh ds vuvoewfY;r ewY; dk de&ls&de 50 izfr’kr ;k mlls vf/kd ewY; dk la;a= ,oa e’khujh esa o`f)

rFkk bdkbZ ds vf/k"Bkfir mRiknu {kerk esa vk/kqfudhdj.k ds QyLo:i de&ls&de 25 izfr’kr dh o`f)(

¼?k½

¼?k½

¼?k½

¼?k½ izksRlkgu ;ksX; gksus ds fy, foLrkj@vk/kqfudhdj.k@fo’kk[ku djus okyh bdkb;ksa dks ftyk ds

egkizca/kd] ftyk m|ksx dsUnz vFkok izca/k funs’kd] vkS|ksfxd {ks= fodkl izkf/kdkj tks ykxw gks] dks y?kq ,oa e/;e

m|ksx ds laca/k esa rFkk m|ksx funs’kd@funs’kd] rduhdh fodkl dks c`gr~ m|ksx ds laca/k esa

foLrkj@vk/kqfudhdj.k@fo’kk[ku dk;Z vkjEHk djus ds iwoZ lwpuk Hkstuh pkfg,A bl izdkj dh lwpuk ds lkFk

izLrkfor vfrfjDr iw¡th fuos’k dh fuf’pr vof/k n’kkZrs gq, foLrkj @vk/kqfudhdj.k@fo’kk[ku dk fooj.kkRed

izLrko Hkstk tkuk pfg,A**

vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 dh dafMdk&4 dh mi dafMdk&¼iv½ ds ckn fuEufyf[kr ,d ubZ

mi dafMdk& ¼ ivd) var%LFkkfir dh tk,xh%&

**

** **

** ¼ivd½ ubZ bdkb;ksa dks Hkh foLrkj@fo’kk[ku@vk/kqfudhdj.k djus ij bUØhesUVy mRiknu ij

vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 dh dafMdk&2 ,oa dafMdk&3 esa of.kZr ubZ bdkbZ;ksa dks vuqekU; lqfo/kk,¡

ns; gkasxh fdarq iw¡thxr vuqnku ds en esa c`gr~ m|ksxksa ds foLrkj@fo'kk[ku@vk/kqfudhdj.k ds fy, vf/kdre 2-5

¼nks n’keyo ikWp½ djksM+ :0 rFkk ,e0,l0,e0bZ0 dh vkS|ksfxd bdkb;ksa ds foLrkj@fo'kk[ku@vk/kqfudhdj.k ds

fy, vf/kdre 1-25 ¼,d n’keyo nks ikWp½ djksM+ :0 iw¡thxr vuqnku ns; gksxkA**

7- vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 dh dafMdk&4 vU; lqfo/kk,¡ dh mi dafMdk& (v) ds ckn

fuEufyf[kr ,d ubZ mi dafMdk& (vi) tksM+h tk,xh%&

**

** **

** (vi) vkS|ksfxd bdkb;ksa }kjk cSadksa@foRrh; laLFkkuksa ls VeZyksu ysus ij] yxus okys C;kt nj dk 02

¼nks½ izfr’kr vuqnku fn;k tk,xk ¼okf.kfT;d mRiknu dh frfFk ls vf/kdre 7 ¼lkr½ o"kksZa rd ns; gksxh½A

vuqlwfpr tkfr@tu tkfr@efgyk ,oa fu%'kDr oxZ ds m|fe;ksa dks fofuf’pr C;kt nj ds vfrfjDr 5 izfr'kr

vf/kd vuqnku C;kt nj ds :Ik esa ns; gksxkA**

3

बहार गजट (असाधारण), 8 जनवर)

जनवर)

जनवर)

जनवर) 2015

2015

2015

2015

8- vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 ds ifjf’k"V&II ¼oafpr bdkb;ksa dh lwph½ dh dafMdk&2] 3 ,oa

7 dze’k% fuEufyf[kr }kjk izfrLFkkfir dh tk,axh%&

** 2- vkVk feysa ftuesa cslu] nky ,oa pwM+k feysa lfEefyr gSa¼25 Vu izfrfnu ls de {kerk okyh½

3- elkys] ikiM+ bR;kfn cukuk¼;kaf=dhd`r rjhds ls elkys] ikiM+ dk fuekZ.k djus okyh bdkb;ksa dks

NksM+dj½

7- vkbZl dSaMh rFkk vkbZl QzwV dk mRiknu ¼;akf=dhd`r rjhds ls vkbZl dSaMh rFkk vkbZl QzwV dk

mRiknu djus okyh bdkbZ ftlesa la;= ,oa e’khujh esa :0 01 ¼,d½ djksM+ ;k vf/kd dk fuos’k gks] dks NksM+dj½A^^^^^^^^

fcgkj&jkT;iky ds vkns’k ls]

¼g0½ vLi"V]

iz/kku lfpoA

la0 Mh0Vh0Mh0@02&04@2010—11

RESOLUTION

The 5th January 2015

Industrial Incentive (Amendment) Policy, Bihar, 2014

Industrial Incentive Policy, Bihar, 2011 has been enforced for accelerated industrial

development of state, which is effective from dated 01.07.11 till next 5 years i.e. till date

30.06.2016. Midterm scrutiny has been made under the provision of this policy in view of

which the State Government of Bihar is hereby pleased to make the following amendments

in the Industrial Incentive Policy, Bihar, 2011 with effect from date of issue of notification:-

1. Para-3(ii)(c) of Industrial Incentive Policy, Bihar, 2011 will be substituted by the

following:-

“(c) The provision for giving 100% exemption in land conversion fee on “Pre

Production” will be under the condition that if any unit does not come into production after

land conversion, it shall have to repay the land conversion fee with interest. The unit will

have to submit the bank guarantee of equal amount of exemption of land conversion fee.

Bank Guarantee will be returned only after the unit comes into production.”

2. The following three new Sub Paras (iv), (v) and (vi) shall be added after Sub Para-

(iii) of Para- 3 of Industrial Incentive Policy, Bihar, 2011:-

“ (iv) Maximum limit of reimbursement of VAT/Entry Tax will be admissible up to

300% of capital investment for working unit. In case of working units of Brewery and

Distillery, reimbursement of 25% VAT and maximum limit of 300% of capital investment

will be admissible. No recovery shall be made from the units which have availed earlier

benefit exceeding the determined limit.

(v) For such new units of which total capital investment is less than Rs. 200 crore,

their paid amount in the CST account shall be included in 80% reimbursement of VAT

amount but this VAT reimbursement amount will be payable within the maximum

determined limit of 300% of capital investment.

The amount paid in item of Entry Tax by the new industrial units of large scale after

commencing production will be included in the reimbursement of 80% VAT amount.

Maximum amount of reimbursement will be payable within the limit of 300% of capital

investment.

(vi) For such industrial units which have not to pay VAT but have to pay Entry Tax

on procurement of raw material for production, the amount paid in Entry Tax will be

reimbursed to them.”

3. The words “whose maximum limit shall be of Rs. 75 lacs (seventy five lacs)” used

in Para-2(vii)(a) of Industrial Incentive Policy, Bihar, 2011 shall be deleted.

4. The following new proviso will be added after Sub Para-(vii)(d) of Para-2 of

Industrial Incentive Policy, Bihar, 2011:-

4

बहार गजट (असाधारण), 8 जनवर)

जनवर)

जनवर)

जनवर) 2015

2015

2015

2015

“Provided that capital subsidy will be admissible on all equipments in addition to

plant and machinery to be established in industrial units to be used directly in production of

which expenditure made on purchase has to be shown as capital expenditure by the unit in

its audited books of account or statutory auditor report and this expenditure made on such

materials has not been claimed in profit and loss account as a revenue expenditure by the

unit, and on this, confirmation of the chartered accountant is essential.

5. Last sentence of Para-2(v)(a) of Industrial Incentive Policy, Bihar, 2011 shall be

substituted by the following:-

“ The maximum limit of subsidy shall be determined Rs. 50(Fifty) crore for SPV

company and Rs. 40(Forty) crore for other company/unit.

U.P.S., Inverter and Stabilizer shall also be included in plant and machinery of

Captive Power Generation/D.G. Set.

A committee will be constituted for determination of load for such units, which are

making production from D.G. Set/Captive Power Generation without taking electric

connection, in which an officer of Industry Service Cadre (minimum grade pay Rs. 7600)

nominated by the Director, Technical Development, an Electrical Engineer (B.E./B.Tech.)

empanelled by Udyog Mitra and a Regional Electrical Engineer of Energy Department will

be included.”

6. Para-7 of Appendix-I(Definitions) of Industrial Incentive Policy, Bihar, 2011 shall

be substituted by the following:-

“7 (a) Expansion:- “Expansion” of an existing unit means 50% or more additional

increase in value of plant and machinery of undepreciated value of the existing industrial

unit and minimum 50% increase in installed production capacity;

(b) Diversification:- “Diversification” means minimum 50% or more additional

increase in value of plant and machinery of undepreciated value of installed plant and

machinery of the existing industrial unit and establishment of new product line by the unit;

(c) Modernisation:- “Modernisation” means minimum 50% or more additional

increase in value of plant and machinery of undepreciated value of the existing industrial

unit and minimum 25% increase in installed production capacity as a result of

Modernisation.

(d) In order to qualify for incentive a unit undertaking expansion / modernization /

diversification should send prior intimation of beginning of work to the General Manager,

District Industries Centres or the Managing Director, Bihar Industrial Area Development

Authority as the case may be in respect of Small and Medium Industry and Director of

Industries/Director, Technical Development in case of large industries before undertaking

such expansion/modernization/diversification Programme. Such intimation should be

accompanied by detailed proposal of expansion /modernization/diversification giving the

specific period of proposed additional investment.

7. The following new Sub Para(iv a) shall be inserted after Sub Para-(iv) of Para-4 of

Industrial Incentive Policy, Bihar, 2011:-

“ (iv a) Admissible facilities will also be provided to the new units mentioned in

para-2 and para-3 of Industrial Incentive Policy, Bihar, 2011 on incremental production after

expansion/diversification / modernisation but maximum of Rs. 2.5 (Two decimal Five) crore

as a capital subsidy will be admissible for large industries on expansion/

diversification/modernisation and for MSME industrial unit maximum of Rs. 1.25 (One

decimal Two Five) crore capital subsidy will be admissible on expansion/diversification

/modernisation.”

8. The following new Sub Para-(vi) shall be added after Sub Para-(v) of "Para-4

other facilities" of Industrial Incentive Policy, Bihar, 2011:-

5

बहार गजट (असाधारण), 8 जनवर)

जनवर)

जनवर)

जनवर) 2015

2015

2015

2015

“(vi) Subsidy of 2(two)% of interest rate to be charged on taking term loan from

banks/financial institutions by the industrial units will be given (Subsidy will be payable

maximum up to 7(Seven) years from the date of commercial production). Additional 5%

more subsidy in the form of interest rate in addition to the determined interest rate will be

payable to the entrepreneur of the Schedule Caste/Schedule Tribe/Women and Disabled

category.”

9. Para-2,3 and 7 of Appendix-II(List of deprived units) of Industrial Incentive

Policy, Bihar, 2011 shall be substituted by the following, respectively:-

“ 2. Flour Mills including Besan, Dal & Chura Mills(Having less than 25 Ton per

day capacity).

3. Masala(Spices) and Papad etc. making(Except producing Masala and Papad units

by mechanised process).

7. Production of Ice Candy and Ice Fruit(Except the units producing Ice Candy and

Ice Fruit by mechanised process, having investment of Rs. 1(one) crore or more on plant

and machinery).”

By order of the Governor of Bihar,

Sd./Illegible,

Principal Secretary.

————

अधी.क, सिचवालय मुिणालय,

बहार, पटना ारा ूकािशत एवं मु5ित।

बहार गजट (असाधारण) 74-571+500-ड)0ट)0पी0।

Website: http://egazette.bih.nic.in