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ǐबहार सरकार Ʈारा Ĥकािशत

23 आिƳन 1947 (श0)

(सं0 पटना 1675) पटना, बुधवार, 15 अÈ तूबर 2025

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ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Department of Industries

———

Bihar Industrial Investment Promotion Package (BIIPP), 2025

Bihar Industrial Investment Promotion Package, 2025.—The Government of Bihar

recognizes the need of fiscal incentives to improve the competitiveness of the units operating in

the state. Accordingly, the Government of Bihar has formulated a customized package of fiscal

incentives which takes into cognizance the state's comparative advantages and boosts the

industrial growth in the state. The Industrial Package 2025 shall be in operation from the date of

notification of this package till 31^stMarch 2026.

1. General Conditions:—

As per this package, new industrial units shall have to apply on or before 31March

2026 on Single Window Clearance portal of Department of Industries. The minimum

project cost of the Industrial Unit should be more than ₹ 50 Lakhs, and the

implementation milestone of the project must be achieved before 31st March 2027.

II.

Existing industrial units that have already availed incentives or benefits under BIIPP

2016 and have completed their eligibility period, shall be eligible to claim incentives

under the expansion category of BIIPP 2025, provided the expansion takes place

after the notification of BIIPP 2025.

III.

Industrial units that applied under the BIIPP 2016 but have not commenced

commercial production and have not received approval of the stages –Stage-1

clearance, Financial Incentive, or Date of Commercial Production - and they intend

to avail benefits under BIIPP 2025, have to again file a fresh application to avail the

grant under new package.

IV.

If Units approved under the New Industrial Package BIIPP 2025 avail the benefits of

financial or other types of incentives payable under this package, then the same type

of benefits cannot be availed under other policies. However, the types of incentives

mentioned under other policies which are not mentioned in BIIPP 2025, can be

availed under dovetailing. For example, the industrial unit in the textile sector can

avail the financial incentives mentioned in the Bihar Textile and Leather Policy, 2022

issued for Textile sector in employment incentive, and in that situation the

employment incentive mentioned in BIIPP, 2025 will not be payable.

Existing industrial units registered and receiving benefits under the existing BIIPP,

2016 policy will not be eligible for grants or incentives under the Bihar Industrial and

Investment Promotion Package, 2025.

VI.

The package may be amended and modified during implementation. However, all

such amendments and modifications shall be applied prospectively and shall not

curtail any benefit or concessions already granted under the package.

Please refer to Annexure – 1 for additional terms and conditions

2. Coverage

2.1 High-Priority Sectors.—A brief overview of the high priority sectors under this

package is presented below:

S.No.

Sector

Criteria

Food Processing

For coverage under High Priority sector,

Investment in Fixed Assets and Plant and

Machinery (excluding Land) must be more

than or equal to ₹05 (Five) Crore otherwise it

shall be covered under Priority Sector.

Textiles and Leather

Creating direct employment of at least 50

direct employees (excluding support staff such

as Drivers, Guards etc.)

Creation for Media and

Entertainment Houses

Investment in Fixed Assets and Plant and

Machinery, (excluding land) must be at least ₹

5 Crore and creation of direct employment of

at least 50 direct employees.

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

S.No.

Sector

Criteria

Logistics

Investment in Fixed Assets and Plant and

Machinery, (excluding land) must be at least ₹

5 Crore

Information Technology (IT), Information Technology Enabled Services

(ITeS) and Electronics System Design and Manufacturing (ESDM),

Global Capability Centre (GCC)

Electric Vehicle (EV)

Pharmaceuticals and Medical Devices

Toys Manufacturing

Renewable and Green Energy (including CBG and Fuel Based Ethanol,

Methanol)

2.2 Priority Sectors

Automobiles

General

Manufacturing

Beverages, spirits and

vinegars

Small Machine

Manufacturing, Mechanical

Appliances

Paints and chemical

products

Ceramic Products

FMCG Products (Soap,

Detergent, Washing

Preparations, Organics, etc.)

Health and Wellness

Centre

Arms and ammunition

Plastic and Rubber

Waste Recycling

Glass and Glassware

Healthcare

Fertilizers

Bullion, Gems and

Jewellery Manufacturing

Wood Based Industries

Clocks and watches

Sports Goods

Manufacturing

Furniture (Plastic, Glass, Leather, Modular, MDF, Aluminium, Metal or a mix of

above base materials)

2.3 Non-Priority Sectors.—Products not covered under the scope of High Priority and

Priority and not included in the Negative List

2.4 Negative list.—The following units which are outlined in the negative list will not be

eligible for any support under this package:

Units manufacturing narcotic drugs

ii.

Units manufacturing alcoholic beverages

iii.

Units manufacturing asbestos

iv.

Any industry which impacts the environment negatively

2.5 For units whose products are not classified under the High Priority or Priority sectors

and are also not in the Negative List, the SIPB may take a decision to consider those

products under High Priority, Priority or Non-Priority sector.

For Details Please refer to Annexure – 2

3. Regional Growth.—To promote industrial growth with regional economic balance, districts

are categorized into Region A and Region B based on the industrialization expansion. This

package provides additional incentives to Region A where focussed policy intervention and

additional incentives are required.

S.No.

Region

Districts

Region A

Aurangabad,

Arwal,

Araria,

Banka,

Bhagalpur,

Bhojpur,

Darbhanga, East Champaran, Gopalganj, Jamui, Jehanabad,

Kaimur, Katihar, Khagaria, Kishanganj, Lakhisarai, Madhepura,

Madhubani, Munger, Nawada, Nalanda, Purnea, Rohtas, Saharsa,

Samastipur, Saran, Supaul, Sitamarhi, Sheikhpura, Sheohar,Siwan,

West Champaran

Region B

Begusarai, Buxar, Gaya, Muzaffarpur, Patna, Vaishali

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

4. Package of Incentives

4.1 Overview of Incentives: For High-Priority, Priority and Non-Priority

1. Investment Promotion Subsidy Options

(Eligible units can opt for any one of the Options from Option 1 to Option 3)

Option 1

Interest Subvention + Tax Related Incentives(Table -1)

Option 2

Net SGST Reimbursement ofupto300% of approved project cost to

be paid for14 Years(Table -2)

Option 3

Capital Subsidy(Table-3)

AND

2. Land on concessional rate (For eligible units as defined in this package)

AND

3. Other Applicable Incentives as per the Package

Employment Incentive, Export Incentive, Skill Development Incentive, Environmental

Protection Incentive, Renewable Energy Usage Incentive, CFC Development Incentive,

100% Reimbursement on Stamp Duty/Land Conversion Fee, Incentive for Private

Industrial Park, Patent Registration, Quality Certification, CGTSME charges for Micro

and Small units shall be additionally payable.

AND

Other Incentives offered through State Government Policies and GOI policies

(Dovetailing is also allowed)

4.2 Investment Promotion Subsidy.—Investors shall be provided a one-time opportunity to

select any one option from among the three mutually exclusive options available for

availing the Investment Promotion Subsidy.This selection shall be exercised by the

investor after the commencement of the Project, during the submission of the

application for incentives. No further opportunity to alter the choice made by the

applicant shall be permitted thereafter.

4.3 Option 1: Interest Subvention + Tax Related Incentives (Table-1)

Sector

Category

Interest Subvention

AND

Tax Related Incentives

(SGST Reimbursement)

High

Priority

 10% (12% for Micro and

Small units) for 5 years

 Maximum: 50% of Approved

Project Cost (Increased from

₹20 crore to ₹40 crore)



100% reimbursement

for 5 Years



Maximum:100% of

Approved Project

Cost

Priority

 10% (12% for Micro and

Small units) for 5 years

 Maximum: 30% of Approved

Project Cost (Increased from

₹10 crore to ₹20 Cr)



80% reimbursement

for 5 years,



Maximum:100% of

Approved Project

Cost

Non-

Priority

 10% (12% for Micro and

Small units) for 5 years

 Maximum: 15% of Approved

Project Cost (Increased from

₹10 crore to₹20 Cr)



80% reimbursement

for 5 years



Maximum: 70% of

Approved Project

Cost

Option-1 i.e. eligibleunits opting for Interest Subvention and Tax Related Incentive

shall be entitled to the following benefits:-

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Type of Incentive- Interest Subvention:-

State shall extend “Interest Subvention” to all the eligible units on the term

loan availed by the unit from a scheduled commercial bank or financial

institution approved by RBI/SEBI.

The rate of interest for interest subvention will be 10% or actual rate of

interest on term loan, which ever is lower. For micro and small units, there

shall be an interest subvention of 12%.

The subvention limit for High-Priority Sectors shall be 50% of the approved

project cost. The upper limit of this subvention shall be ₹40 Crore.

The subvention limit for Priority Sectors shall be 30% of the approved project

cost. The upper limit of this subvention shall be ₹20 Crore.

The subvention limit for Non-Priority Sectors shall be 15% of the approved

project cost. The upper limit of this subvention shall be ₹20 Crore.

For Micro & Small Units CGTMSE (Credit Guarantee Fund Trust for Micro

and Small Enterprises) fee will be paid in addition

Tax Related Incentive.— All Units opting as mentioned in Para 4.3 can avail the benefits

of SGST reimbursement along with interest subvention to the

following extent:

i. High- Priority sector: 100% of the approved project cost

ii. Priority sector: 100% of the approved project cost

iii. Non-priority sector: 70% of the approved project cost

For Details, Please referto Annexure -3

4.4 Option 2: Special SGST Package (Table-2).—Units that opt forthe Special SGST

Package(Option 2) are eligible for the following benefits:

Particulars

Large

(more than ₹

50 Cr and Up

to ₹ 200 Cr)

Mega

(more than

₹ 200 Cr. and

up to ₹ 500

Cr.)

Super Mega

(More than

₹ 500 Cr.)

High-Priority/

Priority/

Non-Priority

High-Priority/

Priority/

Non-Priority

High-Priority/

Priority/

Non-Priority

Region A

Overall Ceiling (as % of

Approved Project Cost)

150%

250%

300%

Annual Ceiling (as % of

Approved Project Cost)

25%

Region B

Overall Ceiling (as % of

Approved Project Cost)

125%

200%

250%

Annual Ceiling (as % of

Approved Project Cost)

20%

Period of Reimbursement in Years

10 Years

12 Years

14 Years

Type of Incentive & Special SGST Package:

a. All new units will be entitled to receive 100% reimbursement against the admitted

SGST deposited in the account of the state government (excluding any tax paid by

them arising out of a purely trading business) from the date of commencement of

commercial production. The SGST reimbursement will be applicable only to the net

tax payable, after adjustment of IGST and SGST credit available in the Electronic

Credit Ledger, from the date of implementation of this package. This reimbursement

will be payable to eligible units as per Option 2 up to 10 years, 12 years and 14 years

from the date of commercial production of the units.

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025



Large units(having an approved project cost more than₹ 50 Cr. and up to ₹ 200

Cr.)shall be eligible for SGST reimbursement for a period of 10 years as below:

For units in Region A, an overall ceiling of 150% of the approved project

cost with an annual ceiling of 25% of the approved project cost.

ii.

For units in Region B, an overall ceiling of 125% of the approved project

cost with an annual ceiling of 20% of the approved project cost



Mega units (High-Priority/ Priority/ Non-Priority) (having an approved project

cost more than₹ 200 Cr.and upto₹ 500 Cr.) shall be eligible for SGST

reimbursement for a period of 12 years as below:

For units in Region A, an overall ceiling of 250% of the approved project

cost with an annual ceiling of 25% of the approved project cost

ii.

For units in Region B, an overall ceiling of 200% of the approved project

cost with an annual ceiling of 20% of the approved project cost

 Super Mega units (High-Priority/ Priority/ Non-Priority) (having an approved

project cost more than₹500 Cr.) shall be eligible for SGST reimbursement for a

period of 14 years as below:

i. For units in Region A, an overall ceiling of 300% of the approved project

cost with an annual ceiling of 25% of the approved project cost

ii. For units in Region B, an overall ceiling of 250% of the approved project

cost with an annual ceiling of 20% of the approved project cost

For Details, please refer to Annexure -4

4.5 Option 3: Capital Subsidy (Table-3).—Large, Mega, and Super-Mega Category

Units that opt for the Capital Subsidy (Option 3) will be eligible for following

benefits:

Particulars

Large

(More than₹50 Cr. And up to

₹. 200 Cr.)

Mega

(More than ₹200

Cr. and upto

₹ 500 Cr.)

Super Mega

(More than

₹ 500 Cr.)

High-

Priority

Non-Priority

High-Priority/

Priority/

Non-Priority

High-Priority/

Priority/

Non-Priority

Incentive

30% of

Approved

Project Cost

25% of

Approved

Project Cost

20% of

Approved

Project Cost

22 % of

Approved Project

Cost

25 % of

Approved

Project Cost

(No Upper Cap)

Region A

(Upper Cap)

40 Cr.

30 Cr.

25 Cr.

110 Cr.

Region B

(Upper Cap)

30 Cr.

25 Cr.

20 Cr.

100 Cr.

22 % of

Approved

Project Cost

(No Upper Cap)

Incentive

Disbursal

Duration

Over 10 years in 10 equal annual

instalments

Over 12 years in

12 equal annual

instalments

Over 14 years in

14 equal annual

instalments

Type of Incentive & Special Capital SubsidyPackage.—Units can avail Capital

Subsidy in annual instalments subject to the annual ceiling limit mentioned as per the

regional categorization and Approved Project Cost as mentioned in Table 3 above.

I. Large units(Approved project cost more than ₹ 50 Cr. butless than ₹. 200 Cr.)shall be

eligible for Special Package of Capital Subsidy for a period of 10 years in

10 annual instalments subject to the conditions mentioned below:

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

a. High-Priority Sector: Capital subsidy of 30% of Approved Project Cost

 Upper Cap of ₹ 40 Crores for units in Region A.

 Upper Cap of ₹ 30 Crores for units in Region B.

b. Priority Sector: Capital subsidy of 25% of Approved Project Cost

 Upper Cap of ₹ 30 Crores for units in Region A.

 Upper Cap of ₹ 25 Crores for units in Region B.

c. Non-Priority Sector: Capital subsidy of 20% of Approved Project Cost



Upper Cap of ₹ 25 Crores for units in Region A.



Upper Cap of ₹ 20 Crores for units in Region B.

II. Mega units (Approved project cost ₹ 200 Cr. and more)shall be eligible for Special

Package of Capital Subsidy of 22% of Approved Project Cost for a period of 12

years in 12 equal annual instalments subject to the conditions mentioned below:

 Upper Cap of ₹ 110 Crores for units in Region A.

 Upper Cap of ₹ 100 Crores for units in Region B.

III. Super Mega units (Approved project cost more than₹500 Cr.)shall be eligible for

Special Package of Capital Subsidy for a period of 14 years in 14 equal annual

instalments subject to the conditions mentioned below:

 25% of Approved Project Cost for units in Region A.

 22% of Approved Project Cost for units in Region B.

The Industrial unit will be eligible for the first year of annual instalment

of capital subsidy without any condition.

ii.

From the second year onwards(till the time limit), the subsidy will be

equal to 100% of the equated annual installment due, provided that

production is at least 75% of the previous year's production or 80% of

the installed capacity, whichever is greater. If this condition is not met,

the capital subsidy will be reduced proportionally.

iii.

The installed capacity will be the capacity declared in the approved

Detailed Project Report (DPR). Production volume will be determined

based on the average price of goods sold, as recorded in the Goods and

Services Tax (GST) paid by the unit.

iv.

Production will be determined based on the GST amount paid on the

average unit price.

4.6 Additional Incentives under the New Package

4.6.1

Employment Generation Incentive.—For High-Priority & Priority.—

For new Units, 100% reimbursement of expenditure (Up to ₹ 2000Per Month

Per Employee) in respect of contribution made by unit to ESI and EPF scheme

accounts of its employee, who are domicile of Bihar for a period of 5 years. This

will be in addition to the Pradhan Mantri Viksit Bharat Rojgar Yojna

(PMVBRY) skill development incentive.

The units in the Textile & Leather sector will be eligible for the benefits of the

incentives as per the Bihar Textile & Leather Policy 2022.

4.6.2

Export Incentive.—Exporters are being given export Incentives at the rate of

1% of FOB Value upto a maximum of ₹ 20 lakhs per financial year for 07

years under Bihar Export Promotion Policy 2024.For approved units under

BIIPP 2025, the annual limit shall be doubled upto₹ 40 lakhs per financial

year, and the eligible time limit shall be doubled to 14 years. The other terms

and conditions of Bihar Export Promotion Policy 2024 shall prevail.

4.6.3 Environmental Protection Incentive.—High Priority and Priority Sectors units

shall be eligible for 25% reimbursement of cost incurred on setting upof Effluent

Treatment Plants, ZLD & Sewage treatment Plants (up to₹ 1 Cr.)

4.6.4 Renewable Energy Usage Incentive.—Installation of system having above 10

KW capacity based on renewable energy sources such as solar/ wind/hydro/

biomass/ hybrid solar-wind technologies will be eligible for reimbursement at

the rate of 20% of total cost (up to a maximum of Rs 6 Lakh.)

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

4.6.5 Common FacilitiesCenter (CFC) Development Incentive.—For high priority

sectors like- Textile and Leather, Food processing industries, assistance will

be given on a case to case basis for development of Common Facility Centre

in BIADA Industrial Area.

4.6.6 Patent Registration.—Reimbursement of 50% of the expenses incurred in

filling of patent, attorney fees, patent tracking will be reimbursed up to a

maximum of ₹ 2 Lakh per domestic patent and ₹ 6 Lakh per Foreign patent.

4.6.7 Quality Certification Assistance.—An incentive of 50% of the cost upto a

celing of Rs 2 Lakh per unit will be given to MSME units obtaining GMP,

UASFDA, ISO, ISI, BIS, FPO, AGMARK, Ecomark or any other national or

international quality certification.

4.7 Skill Development Incentive, Exemption from Stamp Duty/ Registration Charges,

Land Conversion Fees shall be applicable as BIIPP, 2016

For Details, please referto Annexure -5

5. Allotment of Industrial land by BIADA.—As per Bihar Industrial Investment Promotion

Package, 2025, BIADA will allot land to manufacturing and service sector units listed in this

package. Services approved for BIADA land allotment includes IT/ITES services,

Multispecialty/ super specialty hospital/specialty hospitals (100+ beds), 4 star and 5 star

hotels/top 100 medical or engineering colleges listed by NIRF (Ministry of Human Resource

Development, Government of India) and start-up co-working spaces are included.

Entrepreneurs have to apply on BIADA portal (https://biada1.bihar.gov.in) for land allotment.

Decision on land allotment will be taken in a time-bound manner in the meeting of BIADA's

"Project Clearance Committee (PCC)".

6. Special Concession on Land Allotment.—In order to accelerate industrialisation and

facilitate setting up of manufacturing unitslisted in this package, land allotment in notified

industrial areas in all sectors will be made at proportionately reduced rates for a period of 30

years in place of the prevailing 90-year lease.

6.1

Under this package, in order to promote employment and investment, land will be

allotted as per requirement at a token amount of ₹01, as follows:

I. For unitswith an investment more than ₹ 100 crore and creating minimum

1000 direct jobs will be allotted land up to 10 acres.

II. Leading Domestic and Foreign Companies (Anchor Industry) listed in the

Fortune 500 Global and Indian list, will be allotted land up to 10 acres, as per

the requirement, if they invest more than ₹ 200 crores

III. For Industries investing more than ₹1,000 crore will be allotted land up

to 25 acres.

6.2

Other companies will be eligible for allotment of land at 50% of the notified rate

of BIADA.

6.3

All these land allotment concessions will be applicable to the general industrial area

or in the specified regional Industrial Park but will be applicable to the manufacturing

units of the respective special sector and hotel and hospitals mentioned in serial no. 5

of service sector for the specified regional industrial parks.This concession will be

given only if the investor fulfills all the prescribed eligibility criteria and

completes at least 25% construction of the unit by March 31, 2027. In case of

non-compliance, the investor will have to pay the full notified rate of land without

giving the benefit of special concessional rate.

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

For Details, please referto Annexure -6

6.4

Designated Regional Industrial parks

S.No.

Regional Industrial Park

Preferred Location(s)

IT/ITeS and ESDM Park including GCC

(Global Capability Centres)

Sikandarpur, Bihta

ii.

MMLP, Fatuha

iii.

Bakhtiyarpur, Patna

iv.

Rajapakar, Vaishali

Pharma Park & Medical Devices Park

Amnour, Saran

ii.

Rajapakar, Vaishali

Toy Park & Textile Park

Kumarbagh,

West Champaran

ii.

Bela, Muzaffarpur

Automobile/ OEMC & Electronic City

IMC, Gaya

Education & Medi city

Bakhtiyarpur, Patna

ii.

Simaria, Begusarai

Textile & Leather Park

Mahwal, Muzaffarpur

Leather Tannery Cluster

Kishanganj

Mega Food Park

Muzaffarpur

ii.

Khagaria

Fin-tech City

Patna

7. Customized Incentive Package: On Investments of more than ₹2000 Crore and creation of

minimum 1000 Direct Employment.—Projects which involve an investment of more than

₹ 2000 crores in plant and machinery and provide direct employment to more than 1000 persons

will give long term direct and indirect benefits to investment environment and employment

generation in the state. Any such Investment project will be entitled to a Customized Incentive

Package.

8. Special Incentive Package for Special Category.—For Special Category (Scheduled Castes

(SC), Scheduled Tribes (ST), Extremely Backward Classes (EBC), women, differently abled

persons, war widows and third gender) entrepreneur, efforts will be made to promote

entrepreneurship among them. In case of a new unit set up by a Special Category

entrepreneur, interest subsidyat the rate of 15% increase or the actual rate of interest on term

loan, whichever is lower will be applicable (except for Micro and Small units). The ceiling of

this subvention for all sectors (High Priority, Priority and Non-Priority sector projects) will be

increased upto 15% of the approved Project Cost.

9. Dovetailing with policies and schemes of the Central Government.— Under the Package,

dovetailing with Central Government/State Government policies and schemes will be

permitted. Investors will have to submit a declaration of type and quantum of incentives

received/ to be received under the Central Government policies.

10. Package Implementation, Monitoring and Grievance Redressal.—

(i)

Stage-1 Clearance: For availing incentive under this package, the eligible units

have to submit applications. Applications can be made through Single Window

Clearance Portal(swc2.bihar.gov.in).Stage-1 clearance shall be granted within 15

working days of the submission of complete application along with all the required

supporting documents. The Maximum time limit for clearance from the State

Investment Promotion Board (SIPB) shall be 30 days.

(ii) Financial Clearance: Entrepreneurs have to submit application for Financial

Clearance on Single Window Clearance portal (swc2.bihar.gov.in).Financial

Clearance shall be granted within 15 working days of submission of complete

application along with all the required supporting documents. The maximum time

limit for approval from the State Investment Promotion Board (SIPB)approval shall

be 30 days.

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

(iii) The State Investment Promotion Board (SIPB) will monitor the implementation of

the package. Quarterly reports on the implementation of the package will be

submitted to SIPB.

(iv) All matters of interpretation/disputes shall be decided by the Secretary/ Principal

Secretary/Additional Chief Secretary, Department of Industries. Such interpretation/

decision shall be final and binding on all the parties.

11. Implementing Conditions:-

The terms used in this Package shall have the same meaning as assigned to them

under the Bihar Industrial Investment Promotion Policy, 2016, as the context may

require. All matters of interpretation/disputes shall be decided by the Secretary/

Principal Secretary/ Additional Chief Secretary/ Department of Industries. Such

interpretation/decision shall be final and binding on all concerned parties.

ii.

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

version of this package, the English version shall be binding and valid in all respect.

iii.

This package shall come into effect from the date of notification and shall remain

in force for the package period.

iv.

For the purpose of calculation of capital incentive under this package, the value of

plant and machinery as mentioned in approved project cost of Detailed Project

Report (DPR) will be considered.

Annexure – 1

(Additional General Conditions)

Incentives under this package would be applicable only for the investments made

within the State.

ii.

Any existing or new unit, expanding its capacity, diversifying, or modernizing

during the package period will be eligible for benefits as applicable to new units on

their incremental Approved Project Cost, provided the minimum additional

investment is ₹ 50 lakhs and the unit generates direct employment for at least 25

additional persons. In such cases, there must also be a minimum capacity

expansion/modernization of 25% of the existing unit’s capacity.

iii.

This package shall be applicable only for private investment, including foreign

investment, but shall not apply to public sector investment by Central or State

Governments. However, any joint venture where the share of the Private Party is at

least 50% or above will be eligible for the benefits of the package.

iv.

Any unit manufacturing any product, wherein the manufacturing activity does not

contribute to value addition shall not be considered under this package. Units

involved only in trading activities will not come under the purview of this package.

Units promoted by individuals/ firms/ companies etc. that at any point in the past

were blacklisted by the government (state or central) will not be eligible to avail the

benefits of this package.

vi.

Units promoted by individuals/ firms/ companies etc. that at any point in the past

has defaulted on any loan availed from any bank or Financial Institutions (FIs) or

has any dues payable to the government will not be eligible to avail the benefits of

this package.

vii.

Only Services as mentioned in this package in the coverage section shall be eligible

for the respective incentives under this package.

viii.

Industries mentioned in the negative list would not be eligible for any incentive

/subsidy.

ix.

If any false declaration is given for the purpose of availing incentives or if

incentives are availed for a unit that was not eligible or any violation of condition of

this package, the amount of incentive is liable to be recovered from the date of

availing such incentives along with interest compounded annually @ 18% per

annum. In case of non-payment within the stipulated time, the State Government

shall recover such amounts including interest as arrears of land revenue.

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

If any false declaration is given for the purpose of availing of incentives or if

incentives are availed for a unit that was not eligible or any violation of condition of

this package, the amount of incentives will be liable to be recovered in accordance

with the BIIPP 2016 policy.

xi.

A unit will not get any incentive beyond the period specified in this package from

the date of commencement of commercial production or 14 years from the date of

end of this package, whichever is earlier.

xii.

The incentives will cease either on the exhaustion of the applicable quantum or on

the completion of the eligible period, whichever is earlier. Any unutilized incentive

at the end of the eligibility period shall lapse.

xiii.

All definitions, guiding principles, general conditions, special incentives to special

categories,other eligibility criteria and other provisions not specifically mentioned in

the Bihar Industrial Investment Promotion Package, 2025 (BIIPP 2025) shall be

governed by the provisions of the Bihar Industrial Investment Promotion Act,

2016 and the Bihar Industrial Investment Promotion Rules, 2016.

Annexure-2

Coverage

(a) High Priority & Priority sectors in the Food Processing Sector

Sectors

Investment Opportunity

Maize Processing

(a) Maize-based Feed units (Cattle Feed, Fish Meal, Poultry

Feed). Units should use Industrial methods for the

manufacturing process

(b) Maize-related food products

except primary processing like grading, sorting, etc.

Fruits &

Vegetable (F&V)

Processing

(a) All kinds of F&V processing units (including units for

manufacturing dehydrated and frozen F&V items using

IQF/Blast Freezer/Spiral Freezer, etc.)

(b) Dehydration and powdering of vegetables like onions,

mushrooms, etc.

pulp, juice, pulp slabs, jam, jelly, beverage, nectar, candies,

powder, etc.)

(d) Unit for processing local variety (varieties from Bihar) of

mangoes into pulp, juice, pulp slabs, jam, jelly, beverage,

nectar, candies, powder, etc. (units using mango pulp

imported from other states or countries shall not be

considered under the priority sector.)

(e) Unit for banana processing (e.g., banana chips, pulp,

powder, baby food, jam, jelly, banana flower vegetables,

banana trunk vegetables & pickles, etc.)

(f) Unit for makhana processing (e.g., unit for producing

makhana pops, making flavored and/or roasted makhana

snacks, RTC kheer, baby food, etc.)

(g) Natural Honey Processing

(h) Processing and value addition of Spice and Herbs

Note: There should be sufficient value addition to the agriculture

produce. Units which carry out activities like washing, grading,

sorting, cleaning, and packing only shall not be considered under

this sector. Accordingly, all such units should also have the

integrated processing/value addition and packaging facility like

canning/tinning, bulk packing, coding and labelling etc.

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Sectors

Investment Opportunity

Meat, Poultry

and Fish

Processing

(a) Meat, poultry and fish processing units (e.g. fresh, chilled,

and frozen fish; fish fillets and pieces; fish cured or smoked, and

fish meal fit for human consumption; fresh and chilled meat

of bovine animals such as sheep or goat; meat & edible

offal of poultry meat; dried eggs; etc.)

(b) Modern slaughterhouse & abattoir.

Note: The end product for such units should be ready to the

extent for consumption/sale in the retail market or for industrial

sale. Units manufacturing products that are intermediary in nature

shall not qualify under this category. Accordingly, all such units

should also have the integrated packaging facility like canning/

tinning, coding and labelling etc.

Ethanol

Manufacturing

Ethanol manufactured from sugarcane, maize, rice, etc.

Pulses Based

(a) Dal processing units

(b) Snacks & Namkeen manufacturing units

Wheat Based

(a) Pasta & Noodles manufacturing units

(b) 2D & 3D Fryums making units

(d) Snacks & Namkeen manufacturing units

Spices and Herb

Processing

(a) All branded agri-based product processing units

(b) Modern processing unit for spices (for e.g. extracts essence &

concentrates of spices, powder and paste manufacturing etc.)

(d) Health and wellness food supplements made from herbs

Food-grain

(Cereal and

pulses) and

oilseed

processing

(a) Maize processing units with installed capacity of more

than100 TPD, including units for manufacturing starch and

cattle and/or poultry feed

(b) Any other cereal processing/flour/starch/dough mixes,

breakfast food manufacturing unit with installed capacity

more than 100 TPD.

(d) Modern unit for oilseeds processing or extraction from raw

materials obtained locally; like Vanaspati oil manufacturing

from rice bran and vegetables like soya-bean,

safflower/sunflower, mustard, ground nut, etc. as well as fats

and oils extracted from bovine/ sheep/ goat/ fish/ marine

animals, etc. Unit for solvent extraction for edible oils with or

without integrated refining facility.

Note: Processing units purely for sorting, cleaning, and

packaging that do not generate any substantial value addition shall

not be considered under the High Priority sector.

Tea Processing

Modern tea processing units

Honey Processing

Natural honey processing unit

Milk Processing

and Dairy

Product

Manufacturing

(a) Milk processing units with installed capacities of more than

50 thousand litres per day

(b) Units for manufacturing pasteurized milk, milk powder, ice

cream powder, condensed milk, infant food, milk cream, butter

milk, lassi, yogurt, cheese, ghee, khoya, ice-cream, kulfi,

flavoured milk and other dairy products.

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Sectors

Investment Opportunity

from other states or countries shall not be considered under the

priority sector. Only products manufactured from milk procured

or milk powder manufactured by another unit within the state

shall be considered under the priority sector.

Note: For consideration under the priority sector, procurement of

milk by the units shall not be carried out in areas where dairy

co-operatives formed by COMFED are already in operation.

Other edible

preparation

(a) Modern unit for manufacturing biscuits/ cookies, etc.

(b) Modern

bakery

unit

(e.g.bread,

pastries

and

cakes

manufacturing)

(d) Modern unit for manufacturing chocolate & non-chocolate

based confectionery items

(e) Unit for manufacturing of frozen or non-frozen and packaged

ready to eat (RTE) meals and snacks, ready to cook (RTC) food,

powdered energy concentrate, instant drink concentrate, etc.

Sugarcane

Processing

(a) Manufacture of sugar

(b) Manufacture of ethanol

Warehousing

(a) Fruit ripening chambers

(b) Controlled atmosphere (CA)/modified atmosphere (MA)

chambers, cold rooms/ deep freezers/ pre-cooling chambers

cooling chambers, ripening chambers, CA/MA chambers, cold

rooms, deep freezers, bulk chillers, etc. including cold chain

logistic arrangements

(d) Modern grain silos

(e) Dry warehouse with cleaning and drying facilities

General/Business

Development

Services

(a) Research &development facilities, quality control laboratories/

testing laboratories, training/incubation centres/skill development

centres, etc. related to the food processing sector

(b) Food machinery manufacturing

Cold Chain

Integrated farm level processing, transportation, distribution of

vegetables and horticulture produces. (Only fixed processing

facilities at the farm gate shall be entitled to such facilities)

Bottling unit

Juices, Ketchup and Squash based bottling units

(b) High Priority sectors in the Textile and Leather & Footwear Sector.—Apart from the

units covered under “Bihar Textile and Leather Policy” high-priority sectors of

investment in the Textile & Leather Sector shall be

Sectors

Investment Opportunity

Textile

Sector

 Fibre Production/ Spinning/ Weaving/ Knitting/ Processing :

(a) Cotton/ jute/ silk / banana and other natural fibre production

(b) Production of man-made fibre and filament

(d) Power loom and knitting

(e) Yarn and fabric processing

 Production of Apparel and Home Textile:

(a) Woven and knitted apparel manufacturing

(b) Hosiery products manufacturing

(d) Carpets and other home textiles

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Sectors

Investment Opportunity

 Manufacturing of Technical Textiles:

Production of items under following categories:

(a) Agrotech (agriculture, horticulture and forestry etc.)

(b) Buildtech (building and construction etc.)

(d) Geotech (geo-textiles and civil engineering etc.)

(e) Hometech (components of furniture, household textiles &

floor coverings etc.)

(f) Indutech (flotation, cleaning and other industrial usage etc.)

(g) Meditech (hygiene and medical etc.)

(h) Mobiltech (automobiles, shipping, railways & aerospace

etc.)

(i) Oekotech (environmental protection etc.)

(j) Packtech (packaging etc.)

(k) Protech (personal and property protection etc.)

(l) Sporttech (sport and leisure etc.)

 Post Processing of Handlooms and Khadi Textile Products

 Wool processing

 Scouring

 Combing

 Spinning

 Weaving

 Milling

Leather

Sector

 Leather Processing

 Pre-tanning Processes

o Curing

o Soaking

o Painting

o Liming

o Fleshing

o De-Liming

o Bating

o Pickling

o De-Greasing

 Tanning

 Post Tanning

o Splitting

o Shaving

o Neutralization

o Dyeing

o Fatliquoring

o Samming

o Setting Out

o Final Drying

o Staking & Dry Drumming

o Buffing & Brushing

o Finishing

o Final Grading

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Sectors

Investment Opportunity

 Leatherette Processing (PU Leather, PVC Leather, Faux Pas

Leather, micro-Fibre leather etc.)

o Dry and wet method

o Mixing

o Past coating

o Calendering

o Foaming

o Surface Coating

o Cutting & Inspection

 Manufacturing of leather products

o Leather shoes, leather chappals, and other footwear

items of leather

o Leather footwear components

o Leather garments

o Leather for upholstery

o Leather goods (for example: labels, tags, belts, bags,

purses and gloves & other accessories and fashion items)

o Upholstery for automobile (cars etc.) & furniture

o Saddlery and harness items



Manufacturing of Leatherette garments

o Leatherette garments

o Leatherette shoes, Leatherette chappals, and other

o footwear items of leatherette

o Leatherette for upholstery

o Leatherette goods (for example: labels, tags, belts, bags,

purses and gloves & other accessories and fashion items)

o Upholstery for automobile (cars etc.) & furniture

 All types of Footwear

 All types of footwear - rubber, plastic, fabric, textiles (cotton,

wool, polyester, nylon), synthetics, foam and blending of

any materials

Other

covered

areas in

Textile &

Leather

Sector

 Business Development Services

o R&D facilities, design studios/ facilities for prototyping,

quality testing, labs, etc. for textile units

 Textile Parks/ Leather Park/Processing Park

o Textile and Apparel Park

o Leather and Footwear Park

o Leather Park

o Silk Park

 Manufacturing of Accessories in Textile & Leather&

Leatherette

o Manufacturing of accessories and supplying to textile

firms (Bags, Zip, Button, Threads etc.)

o Manufacturing of accessories and supplying to leather

firms (Zip, Button, laces, Threads etc.)

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

(c) High Priority sectors in the IT, ITeS and ESDM Sector.—Apart from the units

covered under “IT Policy 2024” high-priority sectors of investment in the IT, ITeS and

ESDM Sector under Bihar Industrial Investment Promotion Package 2025 are as

follows:

Sectors

Investment Opportunity

IT and IT

enabled

Services (ITeS)

 IT Products, Software and Services, SAAS

 Software Development Centres

 Smart Technologies

 Data Centres

 PC Gaming, Console Gaming, Online/ Multiplayer

Gaming, Mobile Gaming, Video Game

 Comics and Animated Cartoon series, fully Animated

Feature Films

 Visual Effects or VFX

 Call-Centres, BPOs

 E-Learning and E-Education

 Digital content Development

 Internet of Things (IoT)

 Big Data and Analytics

 Feature Films

 Web-Designing

 Global Capability Centres (GCC)

 Units exclusively utilising Artificial Intelligence, Machine

Learning

Electronic

System Design

and

Manufacturing

(ESDM)

 Computer peripherals and other Office Equipment

 Chip Manufacturing and Design

 Semiconductors

 Server and storage devices

 Communication and Networking devices

 Automotive electronics

 Medical Electronics

 Industrial Electronics

 Telecom electronics

 Strategic electronics and devices

 Electronic manufacturing services

 Solar Photo Voltaic including thin film, polysilicon cells

 Electronic consumer products

 LEDs

 Embedded software

 Defence electronic equipment

 Information, and broadcasting electronic devices

(d) High Priority sectors in the E-Vehicles (EV)

Sector

Investment Opportunities

E-Vehicles

(EV)

o EV 2Wheeler

o EV 3Wheeler

o EV 4Wheeler

o Electric Buses

o Electric Goods Carrier

o EV OEMs

E-Rickshaw

o Manufacturing of Two-wheeler &Three-wheeler E-Rickshaw

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

(e) High Priority sectors in the Pharmaceutical Sector

Sectors

Investment Opportunities

Manufacturing

Units

a. Medicines

b. Pharmaceuticals

c. Medicaments including Prophylactic and Preventive

Medicaments, OTC and Retail Packaged Products,

Specialized Therapeutic Classes

d. Ayurvedic Medicaments

e. Injectables

f. Transdermal

Pharmaceuticals

and related

segments

o API/Bulk Drugs and Drug intermediates

o Key starting material

o Drug formulations

o Biologicals and Biosimilars

o Generic Drugs

o Excipient and Chemicals

o Packaging Materials (Glass, Plastic, Aluminium Foil,

Paper Board, Rubber)

Alternative

medicine

o Phytomedicine

o Ayurvedic

o Homeopathy medicine

Medical devices

o Electronics Equipment

o Implants

o Consumables and Disposables

o In Vitro Diagnostics (IVDs) products

o Surgical Instruments

o Medical equipment like patient monitors, anaesthesia

machine,

surgical

microscope,

electro-surgical

equipment etc.

o Medical Furniture (Hydraulic Beds, Operation

Theatre Lights, Operation Theatre Tables)

o Service equipment like blood collection tubes,

gloves,

catheter,

urology

disposable

products,

mouthpiece for endoscopes, etc.

(f) High Priority Sectors in Toy Manufacturing

Sector

Investment Opportunities

Toys

a. Electronic Toys

b. Puzzles

c. Construction Puzzles

d. Dolls

e. Ride Ons

f. Sports Toys

g. Outdoor Play Toys including Bat, Balls, Table Tennis

Set, Badminton Set etc

h. Infant /Pre-School Toys

i. Activity Toys

j. Stuffed Toys including all kind of Toys made from

cloth stuffed with a soft material.

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

(g) High Priority sectors in the Renewable Energy Sector

Sectors

InvestmentOpportunities

Solar Power

Solar photovoltaic and Solar Thermal Power Generation, Solar

Hybrid Systems and Solar applications in Domestic and Industrial

Sector

Biomass

o Biomass and Biogas projects, Biomass Hybrid Systems and

biomass applications in Domestic and Industrial Sector (Bagassee

and Briquettes)

o Black Soldier Fly(BSF) farming, Conversion of organic/agro/food

waste into high-protein insect biomass

Biofuel

Fuel Based Ethanol (from sugarcane, maze, rice, etc.), Methanol,

Compressed Biogas, Bio CNG

Hydel Power

o Small Hydropower projects (up to 25 MW)

o Pumped Storage Projects

Green

Hydrogen

o Production of Green Hydrogen using renewable energy source

Others

o Co-generation in sugar and other industries, Waste to Energy

projects including municipal solid waste, industrial waste etc.

based energy projects

o Wind power projects

o Renewable Energy modular product manufacturing

(h) High Priority sectors in the Logistics Sector

Sectors

Investment Opportunity

Warehousing

& Storage

• Cold Chain Logistics (Perishables & Pharma)

• Agri-Warehousing

• Industrial Warehousing

• Retail & E-commerce FulfillmentCenters

• Automated Warehousing & Smart Inventory Systems

Last-Mile

• Urban Logistics & Hyperlocal Delivery

• E-commerce & Retail Delivery

• D2C (Direct to Consumer) Fulfilment

Third-Party

Logistics &

Fourth-Party

Logistics

• Integrated Logistics Service Providers

• Value-added Services (Packaging, Labelling, Kitting)

Multimodal

Logistics

• Logistics Parks

• Integrated Transport Networks

• Dry Ports/ICDs (Inland Container Depots)

(i) High Priority sectors in the Global Capability Centre

Sectors

Investment Opportunity

Tech

IT Services, R&D, Engineering Services, Finance and Accounting,

Analytics and Data Management, Human Resources (HR),

Procurement and Supply Chain Management, Compliance and Risk

Management

BFSI

Core Banking Operations, Financial Analytics, Risk & Compliance,

Actuarial Services, Claims Processing, Fraud Detection, Investment

Research, Regulatory Reporting

Manufacturing/

Industrial

Product Design & Engineering, Supply Chain Optimization,

Predictive Maintenance, Quality Control Analytics, Industrial IoT

(IIoT) Solutions, Process Automation

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Sectors

Investment Opportunity

Consulting

Business Process Management, Strategy & Operations Support,

Market Research, Data Analytics, Digital Transformation Services,

Knowledge Process Outsourcing (KPO)

Healthcare &

Biotech

Clinical Data Management, Medical Coding & Billing, Regulatory

Affairs Support, Drug Discovery Analytics, R&D Services,

Pharmacovigilance, Healthcare IT Support

(j) High Priority sectors in the Production for Media and entertainment houses - Units

will be eligible for land allotment only in government industrial areas; all other incentives

shall be governed by the Bihar Film Policy, 2023.

Sectors

Investment Opportunity

Content Creation

& Production



Film Production Studios (Feature Films, OTT Originals)



Film Cities & Studio Complexes



Animation, Visual Effects (VFX), & CGI Studios



Television Programming & Serials Studios



Digital Short-form Content (YouTube, Instagram, Tik Tok

creators) Studios



Music Composition & Production (Streaming, Licensing)

Studios

Content Post-

production &

Enhancement



Video Editing, Color Grading, and Sound Design Studios



Dubbing & Subtitling Services (Regional & Foreign

Languages) Studios



Motion Graphics & Virtual Production Studios



Sound Mixing, Foley, and ADR Studios



Cloud-based Production & Remote Editing Suites

Gaming &

Interactive Media



Game Design & Development (PC, Mobile, Console)

Studios



Game Localisation & Testing Studios

Print Media &

Publishing



Newspaper Publishing



Magazine Publishing



Book Publishing



Printing Infrastructure & Technology



Content Syndication & Aggregation



Journalism and Editorial Services

(k) High Priority sectors in the Tourism Department–Four and Five Star Hotels will be

eligible for land allotment only in government industrial areas; all other incentives shall

be governed by the Bihar Tourism Policy, 2023.

Priority Sector Coverage

(a) Priority sectors in the Small Machine Manufacturing sector

Sectors

Investment Opportunity

Land/ Seed bed

preparation

Tractors, power tillers, levelers, ploughs, harrow,

rotavator, cultivator, ridger, dozers, scrapers.

Seeding/planting/

Sowing

Drill, seeders, planters, dibblers, trans-planters, seed

cum fertilizer drills, zero tillage machines.

Spraying and dusting

Equipment

Weeders, conoweeders, tillers, sprayers, dusters, mist

blowers

Harvesting

Harvesters/combine

harvesters,

threshers,

potato

diggers, reapers, sheller, sickles/ straw reapers,

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Sectors

Investment Opportunity

Post-harvest

Equipment

Seed

extractors,

de-huskers,

hullers/de-hullers,

cleaners, graders, dryers, winnowers, trailors, grain

bins.

Irrigation

Diesel pumps, electric pump-sets, solar pump sets,

sprinklers, drip irrigation equipment, HDPE irrigation

pipes, etc.

Small machines and

components

Ancillary units for automobiles and automobiles

components, diesel and electric locomotives related

ancillary units, cycle manufacturing.

General/ Business

Development Services

Research &development facility, quality control

laboratory/

testing

laboratory,

design

studio/

prototyping

facility,

training

centre/

incubation

centre/skill development centre

Agri-input

Manufacturing units

Tissue culture labs and crop care chemical units

Non-Agricultural

Machinery

Manufacture of machinery and equipment N.E.C.

(b) Priority sectors in the Plastic and Rubber sector

Sectors

Investment Opportunities

Irrigation Products

Manufacturing of ISI standards PVC/CPVC pipes, emitting

pipes, drippers, emitters, valves, fittings, nozzles, UV films,

plant protection nets, crates, Hoses etc.

Packaging & Food

Storage Products

Packing/ wrapping products for food items like tetra packs,

containers, bags, etc.

Water Supply

Products

Manufacturing of ISI standards PVC/ CPVC pipes

Electrical Fittings

Manufacturing of PVC pipes and Electrical fittings

Automobile

Products

Plastic Automobile parts

Medical Supplies

Disposable syringes, gloves, blood storage pouches,

catheters/ pipes, etc. and plastics used in medical field.

Building

Construction

Plastic and rubber components for building construction

Sports and leisure

Manufacture of plastics and rubbers items for sports and

leisure

Plastic Testing

Plastic testing laboratories accredited with ISO/IEC-17025

standards

Sectors

Investment Opportunities

In-patient Health

Care Facilities

(Specialty

hospitals, Super-Specialty hospitals, Multi-

Specialty hospitals – Minimum 100 Bed Capacity), Ultra-

Modern Trauma centres, Health Care Facilities operating in

PPP mode (Minimum investment by the Private Player

should be more than 50% of the Total Approved Project Cost)

Emergency

Medical Services

Mobile medical units, Blood Banks

HRD/Skill

Development

Services

HRD/ skill development centres (hospital services, bio-

medical equipment maintenance etc.)

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Sectors

Investment Opportunities

Manufacturing

Units-Equipment

& Supplies

a. Medical equipment like patient monitors, anaesthesia

machine, surgical microscope, electro-surgical equipment

etc.

b. Service equipment like blood collection tubes, gloves,

catheter, urology disposable products, mouth piece for

endoscopes, etc.

Nursing Colleges

Nursing Colleges Registered with Indian Nursing Council/

Bihar State Nursing Council or National/State University

Affiliation

(d) Priority sectors in the Wood Based Industries Sector

Sectors

Investment Opportunities

Pulp and Paper

industries

Establishment of Paper Mills for the production of Paper out

of agro forestry and agro based produce

Matchwood

Industries

Production of Matchsticks and Match Boxes

Furniture

(General, Parts &

Miscellaneous)

a. Timber and Sawn Wood Industries, housing and

construction material made of Timber and Sawn wood

b. Modular Furniture, Storage Cabinets, Bookcases and

Racks, TV Units / Entertainment Units, Display

Shelves, Shoe Racks, Bar Furniture / Mini Bars,

Sideboards and Buffets, Wall-mounted Storage Units,

Foldable or Collapsible Furniture, Hallway Units,

Corner Tables / End Tables, Multipurpose Utility

Furniture, Vanity Units, Movable Room Partitions

c. Table Legs, Cabinet Handles and Hinges, Drawer

Slides, Armrests, Backrests, Cushion Bases, Frame

Structures, Panel Boards, Furniture Casters and

Wheels, Mounting Brackets and Support Components

Plywood, Plyboard,

Laminate and

Veneer

Manufacturing

(a) For Furniture and Interior Decorations of offices and

homes

(b) To be used in Floors, walls and roofs in transport

vehicles

buildings and factories

Bamboo based

industries

Production of Bamboo based items

Particle Board

Manufacturing

(a) To be used as a substitute for natural constructional

wood

(b) To be used for Wood flooring/ Interior decoration/

Furniture

Fibre Board

Manufacturing

(a) To be used as a roofing material for a low-slope roof.

(b) To be used as wall slab, door board, floor, furniture and

other decorations instead of wood

Value Addition

Industries

(a) Wood/ Bamboo seasoning and Preservation industries

(b) Briquettes made of Plantation and industrial wood

residues

generation industry, boiler industries and other

industries requiring biomass for meeting the energy

demands.

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

(e) Priority sectors in the General Manufacturing Industries

Sectors

Investment Opportunities

Automobiles

(a) Manufacture of motor vehicles, trailers and semi-trailers,

manufacture of bodies (coachwork) for motor vehicles;

manufacture of powered two & three wheelers

(b) Manufacture of Electric vehicles and Electric Vehicle

Supply Equipment.

Paints and

Chemicals

Manufacturing of Paints and Chemicals

Defence Ancillaries

Manufacture of weapons, ammunition and allied items

Paints and

Chemicals

Manufacturing of Paints and Chemicals

Jewellery

Manufacture of jewellery, precious and semi-precious stone

works

Metals &

Fabrication

(a) Manufacture of basic iron and steel, basic metals, nonferrous

metals, casting of metals

(b) Manufacture of fabricated metal products, except machinery

and equipment

Mechanically Treated Bars), Hot Rolled Reinforcement

Bars, Twisted Steel Bars, Mild Steel Deformed Bars, High

Yield Strength Deformed (HYSD) Bars, Plain Round Bars,

Forged Steel Rods, Hot Drawn Steel Rods, Construction

Rebars, Structural Reinforcing Rods, Hot Extruded Steel

Bars, Direct Reduced Iron (DRI), Sponge Iron, Hot

Briquetted Iron (HBI), Cold DRI Pellets, DRI Lumps,

Sponge Iron Briquettes, DRI Fines, Metallized Iron Pellets,

Iron Ore-Based Metallics, Low Residual DRI, High-Purity

Sponge Iron, DRI Feedstock (for Electric Arc Furnaces),

DRI Compacts, Iron Pellets for Steelmaking, Pre-reduced

Iron Pellets

Sports Goods

Sports Goods (Equipment and Gear, Training and Fitness,

Outdoor adventure gear, Specialised sports goods) except

Apparels and Footwear

Telecommunication

Manufacture of telecommunication equipment’s,Mobile &

Wireless Communication Devices, Networking Devices and

Accessories & Peripheral Communication Equipment

Furniture

Furnituremade up of Plastic, Glass, Leather, Modular, MDF,

Aluminium, Metal or a mix of above base materials

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Sectors

Investment Opportunities

Battery

Manufacturing

a. Automotive Batteries

 Manufacturing of lithium-ion batteries for Electric

Vehicles (EVs), Hybrid Electric Vehicles (HEVs), and

Plug-in Hybrid Electric Vehicles (PHEVs)

 Battery packs, modules, and cells used in two-wheelers,

three-wheelers, passenger cars, commercial vehicles,

and electric buses

 Battery Management Systems (BMS) for EVs

b. Energy Storage Systems (ESS)

a. Lithium battery solutions for grid-scale and off-grid

power storage systems

b. Storage systems integrated with renewable energy

sources such as solar, wind, and hydro

c. Batteries used for load balancing, peak shaving, and

emergency backup in residential, commercial, and

industrial installations

c. Consumer and Industrial Electronics

 Lithium batteries used in mobile phones, laptops,

tablets, wearable devices, drones, and portable medical

devices

 Batteries for industrial tools, robotics, and automation

systems

d. Solar and Renewable Energy Applications

 Batteries designed for solar home systems, solar

lanterns, and solar-powered appliances

 Off-grid energy storage solutions tailored to rural and

remote area electrification

e. Manufacturing and Assembly of Battery Components

 Production of lithium battery cells, modules, and packs

 Manufacturing of anodes, cathodes, separators, and

electrolytes

 Integration of battery enclosures, thermal management

systems, and control units

f. Recycling and Second-Life Applications

g. Facilities for battery recycling, resource recovery (e.g.,

lithium, cobalt, nickel)

h. Refurbishing and repurposing batteries for secondary

applications like stationary energy storage

Rice Straw Based

Products

Disposable plates and containers made of rice straw

Agri residue

including hay-

Stack based

products.

Agri residue including haystack-based units for Ethanol,

Methanol& Biofuel including Bio-Gas manufacturing.

(f) Priority sectors in the Health and Wellness Centres

Sectors

InvestmentOpportunities

Medical Treatment

Treatment for curative purposes may include cardiac surgery,

organ transplant, hip and knee replacement.

Cures through

Traditional

Systems of

Medicine

AYUSH (Ayurveda, Yoga & Naturopathy, Unani, Siddha and

Homeopathy) Centres.

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

(g) Priority sectors in Waste Recycling

Sectors

Investment Opportunities

Waste Recycling Units

Only if the finished product of a waste recycling unit is

used in manufacturing of other product

Hospital Waste

Management Services

Bio-medical waste management units

E-Waste Management

Units

Collection, segregation, dismantling, and recycling of

electronic waste

Plastic Waste Recycling

Units

Processing of plastic waste into reusable granules or

finished goods

Paper Waste Recycling

Units

Recycling of used paper into pulp for producing

packaging or writing paper

Metal Scrap Recycling

Units

Processing and recovery of ferrous and non-ferrous metals

for reuse in industrial production

Construction &

Demolition Waste Units

Processing C&D waste into aggregates, bricks, or tiles

Hazardous Waste

Management Units

Treatment, storage, and disposal facilities (TSDF) for

industrial hazardous waste

Used Oil Re-refining

Units

Recovery and purification of used lubricating oil for reuse

Textile and Garment

Waste Units

Recycling of pre- and post-consumer textile waste into

fiber or insulation material

Tyre and Rubber

Recycling Units

Pyrolysis or shredding of end-of-life tyres to produce fuel

oil, carbon black, and steel

Industrial Sludge

Treatment Units

Processing and stabilization of sludge from CETPs/ETPs

for co-processing or disposal

Multi-layer Plastic

(MLP) Waste Units

Conversion of MLPs into fuel, tiles, or construction

material

RDF

(Refuse Derived Fuel)

Units

Production of alternative fuel from non-recyclable waste

for use in cement kilns, boilers

Material Recovery

Facilities (MRFs)

Sorting and segregation of municipal solid waste for

channelizing recyclables

Waste-to-Energy (WTE)

Plants

Generation of power from incineration of municipal solid

waste

Landfill Gas Recovery

Units

Capturing and utilization of methane gas from sanitary

landfills

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Annexure -3

(Option 1 : Interest Subvention + Tax Related Incentives)

Option- 1 i.e. eligible units opting for Interest Subvention and Tax Related Incentive shall be

entitled to the following benefits: -

Type of

Incentive

Salient Features

Interest

Subvention

a) State shall extend “Interest Subvention” to all the eligible units onthe

term loan availed by the unit from a {scheduled commercialbank} or

financial institution approved by RBI/SEBI.

b) Rate of interest for interest subvention will be 10% or actual rate of

interest on term loan, whichever is lower. For micro and small units,

there shall be an interest subvention of 12%.

c) The subvention limit for High-Priority Sectors shall be 50% of the

approved project cost. The upper limit of this subvention shall be

Rs.40 Crore.

d) The subvention limit for Priority Sectors shall be 30% of the

approved project cost. The upper limit of this subvention shall be

Rs.20 Crore.

e) The subvention limit for Non-Priority Sectors shall be 15% of the

approved project cost. The upper limit of this subvention shall be

Rs.20 Crore.

f) For Micro & Small Units CGTMSE charges shall be paid in addition

AND

Tax Related

Incentive

a) All new units can avail SGST reimbursement benefits with a maximum

limit as defined below:

i. High- Priority sector: 100% of the approved project cost

ii. Priority sector: 100% of the approved project cost

iii. Non-priority sector: 70% of the approved project cost

b) (1) All eligible units will be provided 100% reimbursement against the

SGST deposited (80% in case of units in Priority Sector)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 from

the date of implementation of this package. This reimbursement will be

provided to eligible units up to 5 years from the date of commercial

production of the units. The Department of Industries 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: -

i. Claim for reimbursement will be made by the Units in prescribed

format on quarterly basis by the end of the month immediately

succeeding the quarter.

ii. 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.

iii. 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 installment of reimbursement if the unit is eligible for

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

the next installment, 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

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Type of

Incentive

Salient Features

will be recoverable as dues of land revenue.

iv. For the purposes of calculation GST reimbursement for the payment

of output tax, the eligible amount available in credit ledger will be

calculated in the following manner:

a. The available IGST credit of the unit, shall be first adjusted

against the IGST to be payable by the unit and thereafter

balance IGST credit shall be divided into two parts, one half

shall be paid for CGST tax payment while the second half shall

be utilized for SGST payment.

b. The available SGST credit shall be first utilized for SGST tax

payment and thereafter the SGST credit shall be adjusted for

IGST payment, if there is no dues of CGST credit. 49 (5)(c) of

GST Act.

c. SGST shall not be utilized for CGST payments vice-versa.

49(5)(e)(f) of GST Act.

d. As per the calculation of credit prescribed above, the cash

amount due for SGST tax payment or the cash amount actually

deposited will be compared and reimbursement as per the

package shall be calculated on the basis of whichever is less.

e. The unit will utilize the full amount of IGST and SGST credit

for the payment of output tax. In case available credit is not

fully utilized, the amount of such available and unutilized

credit will be deducted from the next reimbursable claim of the

unit.

v. Calculation of reimbursable / adjustable / depositable amount as

referred above shall 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

Industries and if required, recovery in such cases will be made by

the Department of Industries.

(2) For the purpose of certification of IGST and SGST credit utilized in

discharging SGST liability as referred above, 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.

(3) Industrial units having production less than 25% of installed capacity in

a year shall not be eligible for SGST reimbursement in that year distinct

from their trading GST account.

(4) All new units shall be eligible for 100% reimbursement of the electricity

duty on power including captive power consumed by the same unit or

exported to the BSPHCL from the date of commencement of commercial

production for a period of 5 years subject to the overall limit defined above.

Electricity duty exemption will not be available on captive power exported

to entities other than BSPHCL.

(5) Under BIIPP 2025 only those industrial units shall be eligible for

reimbursement of NET SGST which do manufacturing of goods. The

unit which engages in manufacturing and also engage in trading of

goods which they don’t manufacture, will have to take a separate GST

for manufacturing, to be eligible for availing SGST benefits. This

provision shall be applicable not only for BIIPP 2025 but also for the

Industries which are otherwise eligible in BIIPP 2016.

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Annexure-4

(Option 2 - Special SGST Package)

Type of Incentive

Salient Features

Special SGST Package i.

a. All new units will be entitled to receive 100% reimbursement

against the admitted SGST deposited in the account of the state

government (excluding any tax paid by them arising out of a

purely trading business) from the date of commencement of

commercial production. The SGST reimbursement will be

applicable only to the net tax payable, after adjustment of IGST

and SGST credit available in the Electronic Credit Ledger, from

the date of implementation of this package. This reimbursement

will be provided to eligible units up to 14 years from the date of

commercial production of the units.

b) (1)Department of Industries 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 quarterly basis by the end of the

month immediately succeeding the quarter.

ii.

Tax amount paid by the eligible unit from Electronic Cash

Ledger will be certified by the Commercial Taxes Department

on the basis of the statements filed and the payment

receipts.

iii.

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

installment of reimbursement if the unit is eligible for next

installment of reimbursement. In case the unit is not

eligible for the next installment, 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.

iv.

For the purposes of calculation GST reimbursement for the

payment of output tax, the eligible amount available in

credit ledger will be calculated in the following manner:

a. The available IGST credit of the unit shall be first

adjusted against the IGST to be payable by the unit and

thereafter balance IGST credit shall be divided into two

parts, one half shall be paid for CGST tax payment

while the second half shall be utilized for SGST

payment.

b. The available SGST credit shall be first utilized for

SGST tax payment and thereafter the SGST credit shall

be adjusted for IGST payment, if there is no dues of

CGST credit. 49 (5)(c) of GST Act.

c. SGST shall not be utilized for CGST payments vice-

versa. 49(5)(e)(f) of GST Act.

d. As per the calculation of credit prescribed above, the

cash amount due for SGST tax payment or the cash

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Type of Incentive

Salient Features

amount actually deposited will be compared and

reimbursement as per the package shall be calculated on

the basis of whichever is less.

e. The unit will utilize the full amount of IGST and SGST

credit for the payment of output tax. In case available

credit is not fully utilized, the amount of such available

and unutilized credit will be deducted from the next

reimbursable claim of the unit.

Calculation of reimbursable/adjustable/depositable amount

as referred above shall 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 Industries and if required, recovery in

such cases will be made by the Department of Industries.

(2) For the purpose of certification of IGST and SGST credit

utilized in discharging SGST liability as referred above,

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.

(3) Industrial units having production less than 25% of installed

capacity in a year shall not be eligible for SGST reimbursement

in that year distinct from their trading GST account.

(4) Under BIIPP 2025 only those industrial units shall be eligible

for reimbursement of NET SGST which do manufacturing of

goods. The unit which engage in manufacturing and also

engage in trading of goods which they don’t manufacture,

will have to take a separate GST for manufacturing, to be

eligible for availing SGST benefits. This provision shall be

applicable not only for BIIPP 2025 but also for the Industries

which are otherwise eligible in BIIPP 2016.

Annexure-5

(Additional Incentives)

Type of Incentive

Salient Features

Renewable

Energy Usage

Incentive

a) Units willing to install green and environmentally friendly

technologies based on renewable energy sources such as solar/

wind/water/ biomass/ hybrid solar-wind systems/ any other green

energy source greater than 10KW capacity will be reimbursed @20%

of cost on purchase and installation of green and environmentally

friendly technology, subject to a maximum amount of Rs 6 Lakh.

b) The Incentive will be provided in 2 instalments and shall be released

after verification of installation of green technology by joint team of

officials designated by the Department of Industries and Power

Department. 50% of the incentive amount shall be released after 3

months of installation and operation –remaining 50% shall be

released after one year of installation and operation of technology in

the industrial unit.

c) The cost incurred in installing renewable energy unit will be over and

above the DPR and can be utilized by new as well as existing unit.

Skill Development Incentive

As per BIIPP 2016

Exemption from Stamp Duty/ Registration Charges

Land Conversion Fees

Incentive for Private Industrial Park

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Annexure-6

(Land allotment Process)

Procedure of land allotment.—The following procedure for land allotment shall

apply exclusively to units approved under the Bihar Industrial Investment Promotion

Package (BIIPP) 2025:

The prospective investors shall submit their land preference along with Stage-1

online application on the Single Window Portal. Only online applications will be

considered for the purpose of land allotment.

ii.

Only projects approved under BIIPP 2025 will be eligible to get the land at a

concessional rate.

iii.

Land shall be allotted initially for a period of 30 years at proportionately reduced

rates in place of the prevailing rates for a 90-year lease. The lease period may be

further extended, subject to applicable terms and conditions.

iv.

The BIADA (Bihar Industrial Area Development Authority) shall upload the list of

allottable plots, available for allotment to prospective investors, on its website

https://biada1.bihar.gov.in/Default.aspx Land application will be processed

through the same portal only.

All allotments of land shall be made through the PCC. The meetings of the PCC

shall be convened regularly, and their frequency—whether weekly, fortnightly,

monthly, or as otherwise required—shall be determined by BIADA based on

necessity and volume of proposals.

vi.

The list of allottable land plots shall be updated online after each Project

Clearance Committee (PCC) meeting, and on a real-time basis as and when

required.

vii.

All definitions, guiding principles, general conditions, eligibility criteria and other

provisions related to Land allotment, not specifically mentioned in the Bihar

Industrial Investment Promotion Package, 2025 (BIIPP 2025) shall be

governed by the provisions of the BIADA Land Allotment Policy 2022, Its

subsequent amendments and rules so formulated by the authority for the

purpose of Allotment of land in BIADA.

viii.

Such plots where multiple applications are received for allotment then the

allotment shall be examined in terms of eligibility criteria and parameters as laid

down under active BIADA Land Allotment Policy along with feasibility of the

project in that specific region. Final decision on the allotment of these plots will

be taken by BIADA Board.

A. Land allotment Process (at a concessional rate at 50% of the notified rate of

the BIADA)

All allotments of land shall be made through the PCC. The Managing Director

shall have the right to place recommendations before the PCC for reconsideration

of proposals.

ii.

For allotment of land under the concessional package i.e., at a concessional rate

of 50% of the notified rate of the Bihar Industrial Area Development Authority

(BIADA),investors shall be required to furnish a Bank Guarantee (BG)

equivalent to the balance value of the land (i.e., the difference between the

concessional rate and the full notified BIADA rate).

iii.

The BG shall be submitted to BIADA and shall remain valid until the stipulated

project milestones i.e. at least 25% construction of the unit by March 31, 2027, is

achieved. In the event of non-compliance with the milestone within the

prescribed timeframe, the submitted BG shall be forfeited by BIADA.

iv.

The Bank Guarantee shall be released upon satisfactory verification that the

investor has completed a minimum of 25% of the construction of the industrial

unit by March 31, 2027, as certified by the respective General Manager, District

Industries Centre or Managing Director, Bihar Industrial Area Development

Authority. For Mega/Super Mega industries, the certificate issued by Director

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Technical Development will be acceptable. In case of any dispute regarding the

minimum of 25% of the construction of the industrial unit by March 31, 2027,

the decision of the Additional Chief Secretary/ Principal Secretary/Secretary,

Department of Industries Shall be considered final.

In case of any conflict on land allotment or dispute regarding process

interpretation, the matter shall be decided by the BIADA Board, and such

decision shall be final and binding on all concerned parties.

B. Land allotment Process (at a token rate of ₹ 1)

The prospective investors shall submit their land preference along with Stage-1

online application on the Single Window Portal. Only online applications will be

considered for the purpose of land allotment.

ii.

The selection of land parcels required by prospective investors shall be facilitated

exclusively through the BIIPP-2025 application window, integrated with the

Single Window Clearance (SWC) system available on the SIPB portal of the

Department of Industries.

iii.

The evaluation and clearance procedure under Stage-1 shall remain consistent

with the provisions stipulated in the Bihar Industrial Investment Promotion

Policy (BIIPP), 2016, unless modified through subsequent notifications or policy

revisions issued by the Department of Industries.

iv.

Upon submission of the application and successful clearance of the Stage-1

evaluation process, investors shall be granted Provisional Land Allotment

Clearance along with the Stage-1 clearance. This clearance shall serve as an in-

principal approval, and this shall be mandatory for land allotment through

BIADA.

For allotment of land at a token rate of ₹1—investors shall be required to furnish

a Bank Guarantee (BG) equivalent to the balance value of the land (i.e., the

difference between the concessional rate and the full notified BIADA rate). The

BG shall be furnished after Stage-1 clearance but prior to the signing of the land

lease agreement with BIADA.

vi.

The BG shall be submitted to BIADA, and shall remain valid until the stipulated

project milestones i.e. at least 25% construction of the unit by March 31, 2027, is

achieved. In the event of non-compliance with the milestone within the

prescribed timeframe, the submitted BG shall be forfeited by BIADA.

vii.

Upon submission of the BG, Land Concession Letter addressing to Managing

Director (MD), BIADA shall be issued by the Director, Department of Industries.

Following the issuance of the Land Concession Letter by Department of

Industries, BIADA shall effectuate the signing of land lease of the required land

with the investor in the industrial area of their choice according to the

concessional land rate as per BIIPP 2025, in accordance with the provisions of

the prevailing BIADA Land Allotment Policy as amended from time to time.

viii.

The Bank Guarantee shall be released upon satisfactory verification that the

investor has completed a minimum of 25% of the construction of the industrial

unit by March 31, 2027, as certified by the respective General Manager, District

Industries Centre or Managing Director, Bihar Industrial Area Development

Authority.For Mega/Super Mega industries, the certificate issued byDirector

Technical Development will be acceptable. In case of any dispute regarding the

minimum of 25% of the construction of the industrial unit by March 31, 2027,

the decision of the Additional Chief Secretary/ Principal Secretary/Secretary,

Department of Industries Shall be considered final.

C. Additional Guidelines for land allotment—

As per the provisions of the Bihar Industrial Investment Promotion Package

2025, BIADA may allot land up to a maximum of 5 acres in any Industrial Area

for IT/ITES services, multispecialty/super specialty/specialty hospitals (with

100+ beds), 4-star and 5-star hotels, and start-up co-working spaces. However,

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

for the top 100 medical or engineering colleges as listed by NIRF (Ministry of

Education, Government of India), land allotment up to 5 Acres shall be

permissible in Region-B. Further, in any given Industrial Area, only one such

service unit shall be allotted land.

ii.

However, there will not be any such upper limit on land allotment in Region- A

and in the specific designated parks (as mentioned in section “6.4designated

sectoral industrial parks”). For exampletop 100 medical or engineering colleges

listed by NIRF (Ministry of Education, Government of India) may take land (As

required) in designated Education and Medicity park proposed in Bakhtiyarpur

(Patna)Simaria (Begusarai).

iii.

For service units requiring land beyond 5 acres, BIADA Board may consider

allotment on a case-to-case basis, subject to feasibility and merit of the proposal.

Annexure-7

(Definition)

Terminology

Definition

Approved Project Cost

For the purpose of calculation of incentive under this

package, the Approved Project Cost shall mean the project

cost finally approved by the State Government. The

Approved Project Cost shall be the basis for determining the

incentives.

BIADA

Bihar Industrial Area Development Authority

CNG

Compressed Natural Gass

Date of commercial production

The "Date of Production" of an industrial unit shall mean the

date on which the unit actually commences commercial

production of the item for which the unit has been

registered. As regards the date of production of Micro, Small

and Medium units, the certificate issued by the respective

General Manager, District Industries Centre or Managing

Director, BIADA (Bihar Industrial Area Development

Authority) would be valid. For large industries, the

certificate

issued by Director Technical Development will be

acceptable. In case of any dispute regarding the date of

production, the decision of the Principal Secretary,

Department of Industries shall be final.

Diversification Project

Projects which undertake diversification shall satisfy the

following conditions:- There shall be a {minimum 25%

increase} in the Approved Project Cost with respect to the

original value without depreciation and establishment of

new product line by the unit.

Domicile of the State

Domicile of the State means those who have been defined

by the State Government, from time to time, as original

domiciles of the state and who hold the certificate issued for

this purpose by the competent authority

Expansion Project

Projects which undertake expansion shall satisfy the

following conditions:

There shall be a {minimum 25% increase} in the initial

installed production capacity.

Fixed Capital Investment (FCI)

Fixed Capital Investment includes investment in land

(maximum 20% of fixed capital investment excluding land),

plant & machinery, electrical installations and all other

assets necessary to set up the unit but shall exclude cost of

working capital, contingencies, interest during construction

period, and any other unexplained cost component

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Terminology

Definition

Modernization Project

Projects which undertake modernization shall satisfy the

following conditions: There shall be a {minimum 25%

increase} in the installed production capacity as a result of

modernization.

MSME

Micro, Small and Medium Enterprise (MSME): Government

of Bihar follows the MSME definition laid out by

Government of India as per MSMED Act, 2025 (as updated

from time to time).

Category

Bihar Industrial Investment Promotion

Package (BIIPP) 2025

MSME

Micro: Investment limit is ₹2.5 crore, and

the turnover limit is ₹10 crore ;

Small: Investment limit is ₹25 crore, and

the turnover limit is ₹100 crore ;

Medium: Investment limit is ₹125 crore,

and the turnover limit is ₹500 crore

Large, Mega and Super Mega

For administering the incentives, the following three

investment commitment-based Project Categories have been

identified (Mentioned in below Table). The minimum

Capital Investment required to be eligible for each Project

Category will be termed as the Threshold Investment for the

respective categories.

S.NO.

Category

Bihar Industrial Investment

Promotion Package (BIIPP)

2025

LARGE

Approved Project Cost Greater

than ₹50 Cr and Up to₹200 Cr

MEGA

Approved Project Cost is more

than ₹ 200 Cr and Up to₹ 500 Cr

Super

Mega

Approved Project Cost ismore

than₹ 500 Cr

Plant and Machinery (P&M)

P&M means the investment made by the unit in the plant

and machinery and equipment, quality certification and

testing laboratories accredited

by National Accreditation Board for testing and calibration

laboratories

excluding investment made in land and dwelling units

Women Entrepreneur

Women entrepreneur means such domicile women of the

state who are 1st generation entrepreneurs and who have

established units as sole proprietor or invariably have a

100% share in partnership/private limited companies.

MSME

As per definition under the MSMED Act 2025

Special Category

Entrepreneurs

Scheduled Castes (SC), Scheduled Tribes (ST), Extremely

Backward Classes (EBC), women, differently abled persons,

ǐबहार गजट (असाधारण), 15 अÈ तूबर2025

Terminology

Definition

war widows and third genders entrepreneurs

Scheduled Caste / Scheduled

Tribe Entrepreneurs

Scheduled Caste / Scheduled Tribe entrepreneurs mean such

entrepreneurs who have established units as sole proprietor

or invariably have a 100% share in partnership/private

limited companies.

Term Loan

Term Loan means term loan sanctioned and disbursed by

banks/financial institutions for financing.

Note:

Definitions not specifically mentioned here would carry the same meaning as in the

Bihar Industrial Promotion Policy 2016

MIHIR KUMAR SINGH

Additional Chief Secretary.

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अधी¢क, सिचवालय मुġणालय,

ǐबहार, पटना Ʈारा Ĥकािशत एवं मुǐġत।

ǐबहार गजट (असाधारण)1675-571+10-डी0टȣ0पी0।

Website: https://egazette.bihar.gov.in