Ǔनबंधन संÉ या पी0टȣ0-40

ǐबहार गजट

असाधारण अंक

ǐबहार सरकार Ʈारा Ĥकािशत

7 माघ 1946 (श0)

(सं0 पटना 79) पटना, सोमवार, 27 जनवरȣ 2025

laŒ F-193/9/2022-SECTION_6-ITDEPT-ITDEPT—90

lwpuk izkoSf/kdh foHkkx

————

ladYi

16 tuojh 2025

fo"k;%& fcgkj vkbZŒVhŒ ¼bUQkWesZ'ku VsDuksykWth½ ikWfylh&2024 ds vUrxZr vkS|ksfxd bdkbZ;ksa dks iznku

fd;s tkus okys izksRlkguksa ¼bulsafVOl½ esa ,lth,lVh izfriwÆr dks lfEefyr djus ds laca/k esaA

jkT; esa lekos'kh lkekftd&vkÆFkd fodkl gsrq lwpuk izkS|ksfxdh] lwpuk izkS|ksfxdh vk/kkfjr lsok,¡]

bysDVªkWfud flLVe fMtkbZu ,oa eSuqQSDpÇjx {ks= esa fuos'k dks vkdÆ"kr djus rFkk ykHkdkjh jkstxkj l`tu ds

mís'; ls foHkkxh; ladYi laŒ&78 fnukad 09-01-2024 ds }kjk fcgkj vkbZŒVhŒ ikWfylh 2024 fuxZr fd;k x;k

gSA bl ikWfylh ds vUrxZr fofHkUu foÙkh; izksRlkgu ;Fkk& iw¡th fuos'k lfClMh@C;kt vuqnku lfClMh] yht

jsaVy lfClMh] fo|qr fcy lfClMh vkSj jkstxkj l`tu lfClMh iznku fd;k tkuk gSA

2- m|ksx foHkkx ds ladYi laŒ&108 fnukad 20-01-2020 esa ,lth,lVh izfriwÆr ds izko/kku fufgr gSA

blds le:i gh fcgkj vkbZŒVhŒ ikWfylh 2024 ds dafMdk&7-6 ds :i esa ,lth,lVh izfriwÆr ds izko/kku dks

fuEufyf[kr :i esa lfEefyr fd;k tkrk gS %&

I. lHkh ik= vkS|ksfxd bdkbZ;ksa dks mRiknu izkjaHk djus dh frfFk ls 5 o"kks± rd muds }kjk

vkbZth,lVh rFkk ,lth,lVh ds bysDVªkWfud ØsfMV ystj esa rr~le; miyC/k ,oa vuqekU; jkf'k

ds miHkksx ds i'pkr~ bysDVªkWfud dS'k ystj ds ek/;e ls tek fd, x, ,lth,lVh en~ dh

jkf'k dh 100 izfr'kr izfriwÆr dh tk;sxh rFkk 'kq) ,lth,lVh izfriwÆÙk dk lap;h ewY; fdlh

Hkh ifjfLFkfr esa ik= fuf'pr iwath fuos'k ds 100 izfr'kr ls vf/kd ugha gksxkA lwpuk izkoSf/kdh

foHkkx }kjk okf.kT;&dj foHkkx ls izkIr izfrosnu ds vk/kkj ij laxf.kr ,lth,lVh dh izfriwÆr

dh tk;sxhA mDr izfriwÆr fuEu 'kÙkks± ds v/khu nh tk;sxh %&

¼d½ bdkbZ;ksa }kjk okÆ"kd vk/kkj ij izfriwÆr dk nkok fofgr izi= esa fd;k tk;sxk(

¼[k½ ik= bdkbZ }kjk bysDVªkWfud dS'k ystj ds ek/;e ls tek djk;h x;h dj dh jkf'k dk

lR;kiu nkf[ky fd;s x;s foojf.k;ksa ,oa izkIr Hkqxrku ds vk/kkj ij okf.kT;&dj foHkkx }kjk

fd;k tk;sxk(

¼x½ bdkbZ }kjk ,lth,lVh nkf;Ro dk Hkqxrku ds fy, rr~le; miyC/k vkbZth,lVh rFkk

,lth,lVh ØsfMV dh lEiw.kZ jkf'k dk mi;ksx fd;k tk;sxk rFkk 'ks"k ,lth,lVh dj

ǐबहार गजट (असाधारण), 27 जनवरȣ 2025

nkf;Ro dk fuoZgu muds bysDVªksfud dS'k ystj ds ek/;e ls fd;k tk;sxkA miyC/k

ØsfMV dk iw.kZ mi;ksx ugha fd;s tkus dh fLFkfr esa ,sls miyC/k ,oa viz;qDr ØsfMV dh

jkf'k dks bdkbZ dks vxys ,lth,lVh izfriwÆr gsrq nkok dh xbZ jkf'k esa ls ?kVk nh

tk;sxh] ;fn bdkbZ dks izfriwÆr dh vxyh fdLr Hkh ns; gSA izfriwÆr dh vxyh fdLr

ns; ugha gksus dh fLFkfr esa mDr jkf'k ds lerqY; jkf'k jktdks"k esa tek djus ds fy,

bdkbZ ds fuos'kd mÙkjnk;h gksaxs rFkk fuos'kd }kjk jkf'k tek ugha djkus dh fLFkfr esa

foHkkx }kjk mä jkf'k dh olwyh dh tk;sxhA

¼?k½ bdkbZ }kjk jkT; esa vkiwÆÙk ds i'pkr~ fdlh Hkh izØe ij fdlh fucaf/kr O;olk;h }kjk

,sls eky dh varjkZT;h; vkiwÆÙk ¼foØ; vFkok HkaMkj varj.k½ fd;s tkus dh n'kk esa ,sls

varjkZT;h; vkiwÆÙk ds en~ esa ns; vkbZth,lVh ds Hkqxrku gsrq iz;qDr ,lth,lVh ds

ØsfMV ds lerqY; jkf'k ik=rk izkIr bdkbZ ls olwyuh; gksxk ,oa ,slh olwyh mDr bdkbZ

dks izfriwÆÙk dh tkus okyh vxyh fdLr esa lek;kstu ds ek/;e ls dh tk;sxh] ;fn

bdkbZ dks izfriwÆÙk dh vxyh fdLr Hkh ns; gSA izfriwÆÙk dh vxyh fdLr ns; ugha gksus

dh n'kk esa bdkbZ }kjk mDr jkf'k ds lerqY; jkf'k jktdks"k esa tek djk;k tkuk gksxk

rFkk tek ugha djk;s tkus dh n'kk esa ;g jkf'k Hkw&jktLo ds cdk;k ds :i esa olwyuh;

gksxhA

¼M+½ mi&dafMdk ¼x½ ,oa ¼?k½ ds v/khu izfriwÆr ;ksX;@olwyuh;@ lkeatu ;ksX;@tek

djk;h tkus okyh jkf'k dh x.kuk okf.kT;&dj foHkkx }kjk vkosnd bdkbZ ,oa vU;

lEc) O;olkf;;ksa }kjk nkf[ky fooj.kh ds vk/kkj ij dh tk;sxh ,oa bls lwpuk izkoSf/kdh

foHkkx] fcgkj ljdkj dks lalwfpr dh tk;sxh rFkk ,sls ekeyksa esa olwyh lwpuk izkoSf/kdh

foHkkx }kjk dh tk;sxhA

II. mi;qZDr dafMdk ¼I½ ds mi dafMdkvksa ds iz;kstukFkZ ik= bdkbZ }kjk ,lth,lVh ds Hkqxrku gsrq

miHkksx dh x;h vkbZth,lVh ,oa ,lth,lVh ds ØsfMV ds çek.khdj.k] ,sls ØsfMV esa lfUufgr

jkf'k ds izkIr gksus dh lEiqf"V] bdkbZ dks vuqekU; izfriwÆr dh x.kuk ,oa blds lalk/ku dh

izfØ;k gsrq okf.kT;&dj foHkkx }kjk le;≤ ij fn'kk&funsZ'k tkjh fd;s tk ldsaxsA

III. dqy 'kq) ,lth,lVh izfriwÆr dh vf/kdre lhek ,QlhvkbZ dh 100 izfr'kr gksxhA gkyk¡fd]

okÆ"kd 'kq) ,lth,lVh izfriwÆr ,QlhvkbZ dh vf/kdre 20 izfr'kr gksxhA

IV. LFkkfir {kerk ds 50 izfr'kr ls de mRiknu djus okyh vkS|ksfxd bdkbZ;ksa dks ,lth,lVh dh

izfriwÆr vuqekU; ugha gksxhA

V. fcgkj vkbZŒVhŒ ikWfylh 2024 ds rgr ik= vkbZVh@vkbZVhbZ,l vkSj bZ,lMh,e bdkbZ;ksa dks

'kq) ,lth,lVh çfriwfrZ nh tk,xh vkSj ;fn ,slh bdkbZ O;kikfjd O;olk; esa Hkh yxh gqbZ gS

rks O;kikfjd O;olk; ds ek/;e ls mRiUu ,slh fcØh@vkiwfrZ ds fy, 'kq) ,lth,lVh çfriwfrZ

ugha dh tk,xhA

VI. ;fn ik= bdkbZ ds }kjk mPp izksRlkgu izkIr djus ds fy, e/;LFk@ekdsZÇVx usVodZ@;k fdlh

vU; fcpkSfy;ksa ds ek/;e ls baVj&LVsV vkiwÆr dks bUVªk&LVsV vkiwÆr ds :i esa fn[kk;k tkrk

gS] tks izR;{k ;k vizR;{k :i ls mlds }kjk fu;af=r gks] rks ik= bdkbZ;ksa dks feyus okyk ykHk

mYya?ku dh rkjh[k ls jí dj fn;k tk;sxk rFkk bdkbZ 12 izfr'kr okÆ"kd C;kt nj ds lkFk

izkIr dqy izksRlkgu jkf'k foHkkx dks rqjar okil djus ds fy, mÙkjnk;h gksxhA

3- uhfr ds vuqokfnr laLdj.k ds vFkZ vkSj O;k[;k esa fdlh folaxfr ds ekeys esa] vaxzsth Hkk"kk laLdj.k

lHkh ekeyksa esa ck/;dkjh rFkk vfHkizHkkoh gksxkA

4- mDr ladYi dks fnukad&10-01-2025 dks en la[;k&15 ds :i esa eaf=ifj"kn ds }kjk Lohd`fr

iznku dh x;h gSA

fcgkj&jkT;iky ds vkns'k ls]

vHk; dqekj Çlg]

ljdkj ds lfpoA

ǐबहार गजट (असाधारण), 27 जनवरȣ 2025

No. F-193/9/2022-SECTION_6-ITDEPT-ITDEPT—90

Resolution

The 16^th January 2025

Subject:-Regarding inclusion of SGST reimbursement in the incentives provided to

industrial units under Bihar IT (Information Technology) Policy-2024.

Bihar IT Policy 2024 has been comunicated by Departmental Resolution No.-78

dated 09.01.2024 with the objective of attracting investment in Information Technology,

Information Technology Based Services, Electronic System Design and Manufacturing sector

for inclusive socio-economic development in the state and generating gainful employment.

Under this policy, various financial incentives such as capital investment subsidy/interest

subsidy, lease rental subsidy, electricity bill subsidy and employment generation subsidy

are to be provided.

2. The provision of SGST reimbursement is contained in the Resolution No.-

108 dated 20.01.2020 of the Industries Department. Similarly, the provision of SGST

reimbursement is included as clause-7.6 of Bihar IT Policy 2024 as follows: -

All eligible units will be provided 100% reimbursement against the SGST

deposited in the account of the State Government from the Electronic

Cash Ledger after adjustment of IGST and SGST credit available in the

Electronic Credit Ledger. This reimbursement will be provided to eligible

units up to 5 years from the date of commercial production of the units

and cumulative value of Net SGST Reimbursement over the 5 years shall

not exceed 100% of eligible fixed capital investment under any

circumstances. Department of IT, GoB will reimburse computed SGST

based on the report received from the Commercial Taxes Department.

The said reimbursement will be given subject to the following conditions.

Claim for reimbursement will be made by the Units in prescribed

format on yearly basis.

Tax amount paid by the eligible unit from Electronic Cash Ledger

will be certified by Commercial Taxes Department on the basis of

the statements filed and the payment receipts.

Units will first utilize the full amount of IGST and SGST credit

lying in Electronic Credit Ledger for payment of SGST liability and

the balance SGST liability will be paid through Electronic Cash

Ledger. In case the available credit is not fully utilized, amount of

such available and un-utilized credit will be deducted from the next

reimbursable claim of the Unit, if the Unit is eligible for next

instalment of reimbursement. In case the Unit is not eligible for

next instalment of reimbursement, the Promoters of the unit would

be liable to deposit the said amount in the Government Treasury

and in the event of default by the Promoters in depositing the

amount, the said amount will be recoverable as dues of land

revenue.

At any stage after sale/supply by the unit, in case of an inter-state

supply of such goods (sale or inventory transfer) by a registered

dealer, amount equivalent to SGST utilized in payment of IGST

liability in relation to such inter-state supply would be recoverable

from the unit and such recovery will be made through adjustment

from the next instalment of reimbursement if the unit is eligible for

next instalment of reimbursement. In case the unit is not eligible for

ǐबहार गजट (असाधारण), 27 जनवरȣ 2025

next instalment, the Promoters of the unit would be liable to deposit the

said amount in the Government Treasury and in the event of default by the

Promoters in depositing the amount, the said amount will be recoverable by

the department.

Calculation of reimbursable/adjustable/ depositable amount as

referred to in sub-clause (c) and (d) will be done by the Commercial

Taxes Department based on the statements filed by the applicant

unit and related dealers and the same will be intimated to the

Department of IT, GoB and if required, recovery in such cases will

be made by the Department of Information Technology.

II.

For the purpose of certification of IGST and SGST credit utilized in

discharging SGST liability as referred to in above mentioned clause-(I) of

sub-clauses, confirmation of receipt of amount inherent in such credit,

and computation of reimbursable claim of the Unit and procedure related

to its resources, guidelines may be issued by the Commercial Taxes

Department, from time to time.

III.

Maximum limit of total Net SGST reimbursement shall be at 100% of

FCI. However, the annual Net SGST reimbursement shall be maximum

20% of FCI.

IV.

Industrial units having production less than 50% of installed capacity

shall not be eligible for SGST reimbursement.

Net SGST Reimbursement shall be given to eligible IT/ITeS and ESDM

Units as specified in the policy and if such entity are also engaged in

trading business then Net SGST Reimbursement shall not be given for

such sale/supply generated through trading business.

VI.

If the eligible unit has shown its inter-state supplies as intra-state supplies

through intermediary/marketing network/or any other middleman, either

directly or indirectly controlled by it, in order to get higher incentives

then benefit to the eligible unit shall be liable to be cancelled with effect

from the date of such contravention, and the eligible unit shall be liable to

return forthwith the incentives availed, with interest @12%per annum.

3. In case of any discrepancy in the meaning and interpretation of the translated

version of this policy, the English language version shall be binding in all respect and

shall prevail.

4. The resolution has been approved by the State Cabinet in the form of item

number-15 dated – 10.01.2025

By the order of the Governer of Bihar,

ABHAY KUMAR SINGH,

Secretary.

————

अधी¢क, सिचवालय मुġणालय,

ǐबहार, पटना Ʈारा Ĥकािशत एवं मुǐġत।

ǐबहार गजट (असाधारण) 79-571+1000-डी0टȣ0पी0।

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