WT/DS581/8  
 
12 July 2019  
(19-4750) Page: 1/27 
  Original: English  
 
 
INDIA – MEASURES CON CERNING SUGAR AND SU GARCANE  
REQUEST FOR THE ESTA BLISHMENT OF A PANEL  BY GUATEMALA  
The following communication, dated  11 July 2019 , from the delegation of Guatemala  to the 
Chairperson of the Dispute Settlement Body, is circulated pursuant to Article 6.2 of the DSU.  
 
_______________  
 
 
On 15 March 2019, Guatemala requested consultations with the Government of India pursuant to 
Article 4 of the Understanding on Rules an d Procedures governing the Settlement of Disputes 
("DSU"), Article 19 of the Agreement on Agriculture, Articles 4 and 30 of the Agreement on Subsidies 
and Countervailing Measures ("SCM Agreement"), and Article XXII of the General Agreement on 
Tariffs and T rade 1994 ("GATT 1994") with respect to: (i) domestic support measures maintained 
by India in favour of sugarcane producers and sugar producers, and (ii) measures pertaining to 
sugar or sugarcane that provide subsidies contingent upon export performance.  
Consultations were held on 22 May 2019 with a view to reaching a mutually satisfactory solution. 
These consultations, however, failed to resolve the dispute. Accordingly, pursuant to Article 6 of the 
DSU, Article 19 of the Agreement on Agriculture, Articles  4.4 and 30 of the SCM Agreement, and 
Article XXIII of the GATT 1994, Guatemala requests that the Dispute Settlement Body establish a 
panel to examine this matter.  
I. Introduction  
India maintains various domestic support measures in favour of sugarcane producers and sugar 
producers , such as: (i) a system of administered prices for sugarcane, that operates at the federal 
level through the Fair and Remunerative Price ("FRP") and, in the case of certain states, at the state 
level through the State  Advised Price ("SAP"); (ii) a minimum selling price for sugar and other 
arrangements to support the production of sugar, and the setting of prices for sugar such as 
stockholding requirements and subsidies to maintain buffer stocks; (iii) additional measur es that 
provide financial assistance to sugarcane producers and sugar producers, including production 
subsidies and subsidised loans provided to sugar mills to offset sugarcane price arrears, and (iv) 
state-level measures applicable to sugarcane producers and sugar producers, including assistance 
subsidies, production subsidies, subsidised loans, and exemption of taxes.  
India did not schedule domestic support reduction commitments in Section I of Part IV of its Schedule 
of Concessions. Article 7.2(b) of the  Agreement on Agriculture states that "[w]here no Total AMS 
commitment exists in Part IV of a Member's Schedule, the Member shall not provide support to 
agricultural producers in excess of the relevant de minimis  level set out in paragraph 4 of Article 6".  
According to Article 6.4(b), the de minimis  level for developing countries, such as India, is 10 per 
cent of the total value of production for the basic agricultural product in question. Guatemala 
considers that India's domestic support measures, as descr ibed in section II.A of this request, are 
inconsistent with India's obligations under Articles 3.2, 6.3, and Article 7.2(b) of the Agreement on 
Agriculture as they exceed the de minimis  level of 10 per cent permitted under Article 6.4(b) of the 
Agreement o n Agriculture.  
In addition to domestic support measures, India maintains measures pertaining to sugar or 
sugarcane which provide subsidies contingent upon export performance . These measures take the WT/DS581/8  
 
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  form of subsidies provided to sugar mills contingent on  compliance with Minimum Indicative Export 
Quotas ("MIEQs") and other export performing requirements.  
India did not schedule export subsidy reduction commitments in Section II of Part IV of its Schedule 
of Concessions. India, therefore, may not provide exp ort subsidies to sugarcane or sugar. Guatemala 
considers that India's measures described in section III.A of this request are thus inconsistent with 
India's obligations under Articles 3.3, 8, 9.1, and 10.1 of the Agree ment on Agriculture and Article  3 
of the SCM Agreement.  
Pursuant to Article 6.2 of the DSU, Guatemala identifies below the measures at issue and provides 
a brief summary of the legal basis of Guatemala's complaint.  
II. India's domestic support measures in favour of sugarcane producers and sugar 
producers  
A. The measures at issue  
Guatemala identifies below the measures through which India provides domestic support in favour 
of sugarcane producers and sugar producers, and wh ich are the subject of this request for the 
establishment of a panel. The measures at issue include the following, as well as any amendments, 
related, successor, replacement, or implementing measures thereto (regardless of whether these 
measures provide a different type of domestic support):  
1. Federal -level domestic support for sugarcane in the form of a federal administered price, the 
"Fair and Remunerative Price" ("FRP"),  which is fixed by the Federal Government and paid 
by sugar mills to sugarcane farmers as reflected in, but not limited to, the instruments and 
documents identified in paragraph 1 of the Annex to this request.  
2. State -level domestic support for sugarcane in the form of a state administered price, the 
"State Advised Price" ("SAP") , which is fixed by some Indian States including, but not limited 
to, Andhra Pradesh, Bihar, Gujarat, Haryana, Karnataka, Madya Pradesh, Maharashtra, 
Punjab, Tamil Nadu, Telangana, Ut tarakhand and Uttar Pradesh, and paid by sugar mills 
located in the relevant  State to sugarcane farmers in that State as reflected in, but not 
limited to, the instruments and documents identified in paragraph 2 of the Annex to this 
request.  
3. Federal -level d omestic support for sugarcane in the form of a minimum mandatory selling 
price for sugar  that Indian sugar mills are required to charge for the sale of sugar in India 
as reflected in, but not limited to, the instruments and documents identified in paragrap h 3 
of the Annex to this request.  
4. Federal -level domestic support for sugarcane and sugar, in the form of production -based 
assistance to offset sugarcane price arrears , involving budgetary outlays, direct subsidy 
payments to producers, and other arrangemen ts to support the production and the prices of 
sugarcane and sugar, as reflected in, but not limited to, the instruments and documents 
identified in paragraph 4 of the Annex to this request.  
5. Federal -level domestic support for sugarcane and sugar provided through subsidised loans 
to offset sugarcane price arrears , involving budgetary outlays and arrangements to make 
available subsidised loans to support the production and the prices of sugarcane and sugar, 
as reflected in, but not limited to, the instrument s and documents identified in paragraph 5 
of the Annex to this request.  
6. Federal -level domestic support for sugarcane and sugar provided through financial 
assistance towards the maintenance of stocks for sugar, and to offset sugarcane price 
arrears , involvi ng budgetary outlays, direct subsidy payments to producers, and other 
arrangements to support the production and the prices of sugarcane and sugar, as reflected 
in, but not limited to, the instruments and documents identified in paragraph 6 of the Annex 
to this request.  WT/DS581/8  
 
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  7. Federal -level domestic support for sugarcane and sugar provided through financial 
assistance towards internal transport, freight, handling, and other charges,  including  under 
rule 20A of the Sugar Development Fund (SDF), involving budgetar y outlays, direct subsidy 
payments to producers, and other arrangements to support the production and the prices of 
sugarcane and sugar, as reflected in, but not limited to, the instruments and documents 
identified in paragraph 7 of the Annex to this reque st. 
8. State -level domestic support for sugarcane and sugar including different types of subsidies, 
such as assistance subsidies, production subsidies, low -interest loans, soft loans and other 
types of subsidised loans, and exemption of taxes, such as purchas e taxes, as reflected in, 
but not limited to, the instruments and documents identified in paragraph 8 of the Annex to 
this request.  
B. Legal basis of Guatemala's complaint  
India did not schedule domestic support reduction commitments in Section I of Part IV of its Schedule 
of Concessions and, therefore, pursuant to Article 6.4 of the Agreement on Agriculture, India's 
domestic support measures may not exceed the 10 per cent de minimis level.  
The measures identified in paragraphs 1 – 8 above, as elaborated in paragraphs 1 – 8 of the Annex 
to this request, are inconsistent with Articles 3.2, 6.3 and 7.2(b) of the Agreement on Agriculture 
because they provide product -specific domestic support for sugarcane in excess of the 10 per cent 
de minimis  level permitted u nder Article 6.4(b) of the Agreement on Agriculture.  
III. India's measures pertaining to sugar or sugarcane which provide subsidies 
contingent upon export performance  
A. The measures at issue  
Guatemala identifies below the measures pertaining to sugar or sugarcane through which India 
provides subsidies contingent upon export performance, and which are the subject of this request. 
The measures at issue include the following, as well as any amendments, related, successor, 
replacement or implementing measures  thereto:  
9. Federal -level measures pertaining to sugar or sugarcane that provide subsidies contingent 
upon export performance,  including, but not limited to, the instruments (operating 
individually, collectively, or in combination with each other ) identified  in paragraph 9 of the 
Annex to this request.  
10. State -level export subsidies for sugarcane and sugar  that make the provision of financial 
support to sugar mills contingent upon export performance including, but not limited to, the 
instruments and subsidies identified in paragraph 10 of the Annex to this request.  
11. Federal -level assistance and export incentives , including, but not limited to, the instruments 
identified in paragraph 11 of the Annex to this request.  
B. Legal basis of Guatemala's complaint  
India did not schedule export subsidy reduction commitments in Section II of Part IV of its Schedule 
of Concessions. Accordingly, India may not provide export subsidies for sugar or sugarcane. Each of 
the measures identified in paragraphs 9 – 11 above, as elaborated in paragraphs 9 – 11 of the Annex 
to this request, constitutes an export subsidy that is inconsistent with Articles 3.3, 8, 9.1, and 10.1 
of the Agreement on Agriculture.  
Each of the measures identified in paragraphs 9 – 11 above, as elaborated  in paragraphs 9 – 11 of 
the Annex to this request, also constitutes an export subsidy that is inconsistent with India's 
obligations under Article 3.1(a) of the SCM Agreement.  WT/DS581/8  
 
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  IV. Request for the establishment of a Panel  
Guatemala requests, pursuant to Article  6 of the DSU, Article 19 of the Agreement on Agriculture, 
Articles 4.4 and 30 of the SCM Agreement, and Article XXIII of the GATT 1994, that the DSB establish 
a panel to examine this matter with standard terms of reference as set forth in Article 7.1 of t he 
DSU.  
Guatemala asks that this request be placed on the agenda of the DSB meeting to be held on 
22 July 2019.  
  WT/DS581/8  
 
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  ANNEX  
LIST OF INSTRUMENTS AND DOCUMENTS CONTAINING THE MEASURES AT ISSUE  
1. Federal -level domestic support for sugarcane in the form of a federa l administered price, the 
"Fair and Remunerative Price" ("FRP"),  which is fixed by the Federal Government and paid 
by sugar mills to sugarcane farmers as reflected in, but not limited to, the following 
instruments and documents:  
a) Sections 3 and 7 of the Essential Commodities Act , 1955, as amended;  
b) Sections 3, 3A, 4, 4A, 5 and 11 of the Sugarcane (Control) Order , 1966, as amended;  
c) Communications fixing the FRP for sugarcane, including but not limited to:  
i. Ministry of Consumer Affairs, Food & Public Distributi on, Department of Food & 
Public Distribution, Communication No. 3(1)/2017 -SP-1  
of 20 July 2018 , announcing the FRP for sugarcane to be paid by sugar mills for 
sugar season 2018 -2019;1 
ii. Ministry of Consumer Affairs, Food & Public Distribution, Department of Food & 
Public Distribution, Communication No. 3(3)/2016 -SP.II of 1 June 2017 , 
announcing the FRP for sugarcane to be paid by sugar mills for sugar season 
2017-2018;  
iii. Ministry of Consum er Affairs, Food & Public Distribution, Department of Food & 
Public Distribution, Communication No. 3(7)/2015 -SP.I of 12 April 2016 , 
announcing the FRP for sugarcane to be paid by sugar mills for sugar season 
2016-2017;  
iv. Ministry of Consumer Affairs, Food & Public Distribution, Department of Food & 
Public Distribution, Communication No. 3(1)/2014 -SP.II of 2 February 2015 , 
announcing the FRP for sugarcane to be paid by sugar mills for sugar season 
2015-2016;  
v. Ministry of Consumer Affairs, Food & Public Distr ibution, Department of Food & 
Public Distribution, Communication No. 3(3)/2013 -SP.II of 14 February 2014 , 
announcing the FRP for sugarcane to be paid by sugar mills for sugar season 
2014-2015; and  
vi. All other federal government communications, instruments, documents, 
successor instruments and documents, and any amendments thereto that 
provide for an FRP for sugarcane for sugar seasons 2014 -2015, 2015 -2016, 
2016-2017; 2017 -2018, 2018 -2019 and subsequent sugar seasons.  
d) All Notifications fixing the FRP to be pa id for sugarcane on a mill -specific basis, 
including but not limited to:  
i. Ministry of Consumer Affairs, Food & Public Distribution, Department of Food & 
Public Distribution, Notification G.S.R. 1205(E)  of 27 September 2017 , fixing the 
FRP for sugarcane on a mill -specific basis for sugar season 2016 -2017;  
                                                
1 See also Press Information Bureau, Government of India, Cabinet Committee on Economic Affairs, 
"Cabinet approves comprehensive policy to deal with excess sugar production in the country", 26 September 
2018, available at http://www.pib.nic.in/Pressreleaseshare.aspx?PRID=1539078 , (last visited 8 July 2019).  WT/DS581/8  
 
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  ii. Ministry of Consumer Af fairs, Food & Public Distribution, Department of Food & 
Public Distribution, Notification G.S.R. 1204(E)  of 27 September 2017 , fixing the 
FRP for sugarcane on a mill -specific basis for sugar season 2015 -2016;  
iii. Ministry of Consumer Affairs, Food & Public Di stribution, Department of Food & 
Public Distribution, Notification G.S.R. 142(E) of 17 February 2017 , fixing the 
FRP for sugarcane on a mill -specific basis for sugar season 2015 -2016;  
iv. Ministry of Consumer Affairs, Food & Public Distribution, Department of  Food & 
Public Distribution, Notification G.S.R. 932(E) of 30 September 2016 , fixing the 
FRP for sugarcane on a mill -specific basis for sugar season 2015 -2016;  
v. Ministry of Consumer Affairs, Food & Public Distribution, Department of Food & 
Public Distribut ion Notification G.S.R. 195(E) of 28 February 2018 , fixing the FRP 
for sugarcane on a mill -specific basis for sugar season 2014 -2015;  
vi. Ministry of Consumer Affairs, Food & Public Distribution, Department of Food & 
Public Distribution, Notification G.S.R. 7 52(E) of 1 October 2015 , fixing the FRP 
for sugarcane on a mill -specific basis for sugar season 2014 -2015; and  
vii. All other notifications and other instruments or documents, including successor 
instruments and documents, and any amendments thereto, fixing the  FRP for 
sugarcane on a mill -specific basis for sugar seasons 2014 -2015, 2015 -2016, 
2016-2017, 2017 -2018, 2018 -2019 and subsequent sugar seasons.  
2. State -level domestic support for sugarcane in the form of a state administered price, the 
"State Advised Price " ("SAP") , which is fixed by some Indian States including, but not limited 
to Andhra Pradesh, Bihar, Gujarat, Haryana, Karnataka, Madya Pradesh, Maharashtra, 
Punjab, Tamil Nadu, Telangana, Uttarakhand and Uttar Pradesh, and paid by sugar mills 
located in the relevant  State to sugarcane farmers in that State, as reflected in, but not 
limited to, the following instruments and documents:  
a) Andhra Pradesh:  
i. The Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act , 1961;  
ii. The SAP for Andhra Pradesh for sugar seasons 2014 -2015, 2015 -2016, and 
2016-2017 as reflected in Commission for Agricultural Costs and Prices (CACP), 
Department of Agriculture, Cooperation and Farmers Welfare, Ministry of 
Agriculture and Farmers Welfare, Government of India, Price Polic y for 
Sugarcane 2018 -2019 sugar season of August 2017 ;2 and 
iii. Any other documents, state -level legal instruments, including successor 
instruments, and any amendments thereto, that provide for a mandatory 
minimum price for sugarcane that is higher than the FR P in the State of Andhra 
Pradesh during sugar seasons 2014 -2015, 2015 -2016, 2016 -2017, 2017 -2018, 
2018-2019 and subsequent seasons.  
b) Bihar:  
i. The Bihar Sugarcane  (Regulation of Supply and Purchase) Act , 1981, as 
amended;  
                                                
2 Available at 
http://cacp.dacn et.nic.in/ViewQuestionare.aspx?Input=2&DocId=1&PageId=41&KeyId=622 ,  
p. 57 (last visited 8 July 2019).  WT/DS581/8  
 
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  ii. The Bihar Sugarcane  (Regulation of Sup ply and Purchase) Rules , 1978, as 
amended;  
iii. The SAP for Bihar for sugar season 2017 -2018;3 
iv. The SAP for Bihar for sugar season 2016 -2017, Government of Bihar, 
Communication of the Cane Development & Sugar Industry of 24 November 
2016; 
v. The SAP for Bihar for sugar seasons 2014 -2015, 2015 -2016, and 2016 -2017 as 
reflected in CACP, Department of Agriculture, Cooperation and Farmers Welfare, 
Ministry of Agriculture and Farmers Welfare, Government of India, Price Policy 
for Sugarcane 2018 -2019 sugar season of August 2017 ;4 and 
vi. Any other documents, state -level legal instruments, including successor 
instruments, and any amendments thereto, that provide for a mandatory 
minimum price for sugarcane that is higher than the FRP in the State of Bihar 
during sugar seasons 2014 -2015, 2015 -2016, 2016 -2017, 2017 -2018, 2018 -
2019 and subsequent seasons.  
c) Gujarat: all State -level legal or administrative instruments, acts or otherwise of the 
State of Gujarat that provide, regulate or amend SAPs for sugarcane that are higher  
than the FRP for sugarcane during sugar seasons 2014 -2015, 2015 -2016, 2016 -
2017, 2017 -2018, 2018 -2019 and subsequent seasons.  
d) Haryana:  
i. The Punjab Sugarcane (Regulation of Purchase and Supply) Act , 1953, as 
amended, as it applies to the State of Haryana;  
ii. The Punjab Sugarcane (Regulation of Purchase and Supply) Haryana 
Amendment Act , 2004, as amended;  
iii. The Haryana Sugarcane (Regulation of Supply and Purchase) Rules , 1992, as 
amended;  
iv. The SAP for Haryana for sugar season 2018 -2019;5 
v. The SAP for Haryana for sug ar season 2017 -2018;6 
vi. The SAP for Haryana for sugar seasons 2014 -2015, 2015 -2016, and 2016 -2017 
as reflected in CACP, Department of Agriculture, Cooperation and Farmers 
Welfare, Ministry of Agriculture and Farmers Welfare, Government of India, Price 
Policy  for Sugarcane 2018 -2019 sugar season of August 2017 ;7 and 
vii. Any other documents, state -level legal instruments, including successor 
instruments, and any amendments thereto, that provide for a mandatory 
                                                
3 See "Mills to buy sugarcane at higher prices this season", Times of India, 14 November  
2018, available at https://timesofindia.indiatimes.com/city/patna/mills -to-buy-sugar -cane-at-higher -
prices - this-season/articleshow/61632790.cms  (last visited 8 July 2019).  
4 Available at 
http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2&DocId=1&PageId=41&KeyId=622 ,  
p. 57 (last visited 8 July 2019).  
5 See "Haryana Government  raises the price by ten rupees per quintal on all varieties of sugarcane", 
Patrika, 28 December 2018, available at https:// www.patrika.com/bhiwani -news/raised -the-price-per-quintal -
on-all-varieties -of-sugarcane -in-haryana -3896824/  (last visited 8 July 2019 ). 
6 See "Sugar mills start crushing sugarcane", Haryanaabtak 3 November 2017, available at 
http://haryanaabtak.com/featured/palwal -haryana -03-november -report/  (last visited 8 July 2019 ). 
7 Available at 
http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2&DocId=1&PageId=41&KeyId=622 ,  
p. 57 (last visited 8 July 2019).   WT/DS581/8  
 
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  minimum price for sugarcane that is higher than the FRP  in the State of Haryana 
during sugar seasons 2014 -2015, 2015 -2016, 2016 -2017,  
2017-2018, 2018 -2019 and subsequent seasons.  
e) Karnataka:  
i. The Karnataka Sugarcane (Regulation of Purchase and Supply) Act , 2013, as 
amended;  
ii. The SAP for Karnataka for sugar seas ons 2014 -2015, 2015 -2016, and  
2016-2017 as reflected in CACP, Department of Agriculture, Cooperation and 
Farmers Welfare, Ministry of Agriculture and Farmers Welfare, Government of 
India, Price Policy for Sugarcane 2018 -2019 sugar season of August 2017 ;8 and 
iii. Any other documents, state -level legal instruments, including successor 
instruments, and any amendments thereto, that provide for a mandatory 
minimum price for sugarcane that is higher than the FRP in the State of 
Karnataka during sugar seasons 2014 -2015, 2015 -2016, 2016 -2017,  
2017-2018, 2018 -2019 and subsequent seasons.  
f) Madhya Pradesh: all State -level legal or administrative instruments, acts or 
otherwise of the State of Madhya Pradesh that provide, regulate or amend SAPs for 
sugarcane that are higher  than the FRP for sugarcane during sugar seasons 2014 -
2015, 2015 -2016, 2016 -2017, 2017 -2018, 2018 -2019 and subsequent seasons.  
g) Maharashtra:  
i. The Essential Commodities (Maharashtra Amendment) Act , 1975, as amended;  
ii. The Maharashtra Regulation of Sugarcane Pri ce (Supplied to Factories) Act , 
2013, as amended;  
iii. The SAP for Maharashtra for sugar seasons 2014 -2015, 2015 -2016, and 2016 -
2017 as reflected in CACP, Department of Agriculture, Cooperation and Farmers 
Welfare, Ministry of Agriculture and Farmers Welfare, Government of India, Price 
Policy for Sugarcane 2018 -2019 sugar season of August 2017 ;9 and 
iv. Any other documents, state -level legal instruments, including successor 
instruments, and any amendments thereto, that provide for a mandatory 
minimum price for suga rcane that is higher than the FRP in the State of 
Maharashtra during sugar seasons 2014 -2015, 2015 -2016, 2016 -2017, 2017 -
2018, 2018 -2019 and subsequent seasons.  
h) Punjab:  
i. The Punjab Sugarcane (Regulation of Purchase and Supply) Act , 1953, as 
amended;  
ii. The Punjab Sugarcane (Regulation of Purchase and Supply) Rules , 1958, as 
amended;  
iii. The SAP for Punjab for sugar season 2018 -2019;10 
                                                
8 Available at 
http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2&DocId=1&PageId=41&KeyId=622 ,  
p. 57 (last visited 8 July 2019).  
9 Available at 
http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2&DocId=1&PageId=41&KeyId=622 ,  
p. 57 (last visited 8 July 2019).  
10 See "Punjab govt to pay Rs 25 per quintal directly to cane farmers", The Tribune,  6 December 2018,  
available at https://www.tribuneindia.com/news/punjab/punjab -govt-to-pay-rs-25-per-quintal -directly -to-cane-
farmers/693812.html , (last visited 8 July 2019).  WT/DS581/8  
 
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  iv. The SAP for Punjab for sugar season 2017 -2018;11 
v. The SAP for Punjab for sugar seasons 2014 -2015, 2015 -2016, and  
2016-2017 as r eflected in CACP, Department of Agriculture, Cooperation and 
Farmers Welfare, Ministry of Agriculture and Farmers Welfare, Government of 
India, Price Policy for Sugarcane 2018 -2019 sugar season of August 2017 ;12 and 
vi. Any other documents, state -level legal in struments, including successor 
instruments, and any amendments thereto, that provide for a mandatory 
minimum price for sugarcane that is higher than the FRP in the State of Punjab 
during sugar seasons 2014 -2015, 2015 -2016, 2016 -2017,  
2017-2018, 2018 -2019 and subsequent seasons.  
i) Tamil Nadu:  
i. The Tamil Nadu Sugarcane (Regulation of Purchase Price) Act , 2018;  
ii. Government of Tamil Nadu, Agriculture (S1) Department,  
Order G.O.(Ms). No. 228 of 11 September 2018 , providing the date of entry into 
force of the Tamil  Nadu Sugarcane (Regulation of Purchase Price) Act, 2018;  
iii. Speech of Thiru O. Panneerselvam, Hon’ble Deputy Chief Minister, Government 
of Tamil Nadu, presenting the Budget for the year 2018 -2019 to the Legislative 
Assembly on 15th March 2018;  
iv. Government of Tamil Nadu, Agriculture (S1) Department,  
G.O.(Ms). No. 230 of 17 September 2018 , providing for payments to offset the 
difference between the SAP and the federal FRP for sugar season  
2017-2018;  
v. Government of Tamil Nadu, Agriculture (S1) Department,  
G.O. (Ms). No. 191 of 24 July 2018 providing for payments to offset the 
difference between the SAP and the federal FRP for sugar season  
2017-2018;  
vi. Department of the Government of Tamil Nadu, Agriculture (S1) Department, 
Order G.O.(Ms). No. 5 of 5 January 201 7, announcing the SAP for sugarcane to 
be paid by sugar mills in Tamil Nadu for sugar season 2016 -2017;13 
vii. Department of the Government of Tamil Nadu, Agriculture (S1) Department, 
Order G.O.(Ms). No. 20 of 11 January 2016 , announcing the SAP for sugarcane 
to be paid by sugar mills in Tamil Nadu for sugar season 2015 -2016;14 
                                                
11 See "Punjab cabinet hikes sugarcane price by Rs 10 per quintal", Hindustantimes, 27 November 2017,  
available at https://www.hindustantimes.com/punjab/punjab -cabinet -hikes-sugarcane -price-by-rs-10-
quintal/story -szw0mT3IQMc90cZSvPzTcM.html  (last visited 8 July 2019).  
12 Available at 
http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2&DocId=1&PageId=41&KeyId=622 ,  
p. 57 (last visited 8 July 2019).  
13 See also CACP, Department of Agriculture, Cooperation and Farmers Welfare, Ministry of Agriculture 
and Farmers Welfare, Government of India, Price Policy for Sugarcane 2018 -2019 sugar season of August 
2017, available at http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2&DocId=1&PageId=41&KeyId=622 , 
p. 57 (last visited 8 July 2019).  
14 See also CACP, Department of Agriculture, Cooperation and Farmers Welfare, Minist ry of Agriculture 
and Farmers Welfare, Government of India, Price Policy for Sugarcane 2018 -2019 sugar season of August 2017 , 
available at http://cacp.dacnet .nic.in/ViewQuestionare.aspx?Input=2&DocId=1&PageId=41&KeyId=622 , p. 57 
(last visited 8 July 2019).  WT/DS581/8  
 
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  viii. Department of the Government of Tamil Nadu, Agriculture (S1) Department, 
Order G.O.(Ms). No. 15 of 14 January 2015 , announcing the SAP for sugarcane 
to be paid by sugar mills in Tamil Nadu for sugar season 2014 -2015;15 and  
ix. Any other documents, state -level legal instruments, including successor 
instruments, and any amendments thereto, that provide for a mandatory 
minimum price for sugarcane that is higher than the FRP in the State of Tamil 
Nadu during sugar seasons 2014 -2015, 2015 -2016, 2016 -2017,  
2017-2018, 2018 -2019 and subsequent seasons.  
j) Telangana:  
i. The Telangana Sugarcane (Regulation of Supply and Purchase) Act , 1961;  
ii. The SAP for Telangana for sugar seasons 2014 -2015 and 2015 -2016, as 
reflected in CACP, Department of Agriculture, Cooperation and Farmers Welfare, 
Ministry of Agriculture and Farmers Welfare, Government of India, Price Policy 
for Sugarcane 2018 -2019 sugar season of August 2017 ;16 and 
iii. Any other documents, state -level legal inst ruments, including successor 
instruments, in the State of Telangana that provide for a mandatory minimum 
price for sugarcane that is higher than the FRP during sugar seasons 2014 -15, 
2015-16, 2016 -17, 2017 -18, 2018 -19 and subsequent seasons.  
k) Uttarakhand:  
i. The Uttarakhand Sugarcane (Regulation of Purchase and Supply) Act , 2013;  
ii. The Uttarakhand Sugarcane (Regulation of Purchase and Supply) (Amendment 
Act), 2013;  
iii. The SAP for Uttarakhand for sugar season 2018 -2019;17 
iv. The SAP for Uttarakhand for sugar season 2017-2018;18 
v. The SAP for Uttarakhand for sugar seasons 2014 -2015, 2015 -2016, and 2016 -
2017 as reflected in CACP, Department of Agriculture, Cooperation and Farmers 
Welfare, Ministry of Agriculture and Farmers Welfare, Government of India, Price 
Policy for Sugarcane 2018 -2019 sugar season of August 2017 ;19 and 
vi. Any other documents, state -level legal instruments, including successor 
instruments, in the State of Uttarakhand that provide for a mandatory minimum 
price for sugarcane that is higher than the FRP during sugar seasons 2014 -2015, 
2015-2016, 2016 -2017, 2017 -2018, 2018 -2019 and subsequent seasons.  
                                                
15 See also CACP, Department of Agriculture, Cooperation and Farmers Welfare, Ministry of Agriculture 
and Farmers Welfare, Government of India, Price Policy for Sugarcane 2018 -2019 sugar season of August 2017 , 
available at http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2&DocId=1&PageId=41&KeyId=622 , p. 57 
(last visited 8 July 2019).  
16 Available at 
http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2&DocId=1&PageId=41&KeyId=622 ,  
p. 57 (last visited 8 July 201 9).  
17 See "Good news for farmers, sugarcane can be sold at Rs 327 per quintal in 2018 -19", Amarujala, 21 
December 2018, available at https://www.amarujala.com/dehradun/sugarcane -purchase -price-increased -in-
uttarakhand -for-farmers  (last visited 8 July 2019).  
18 See "Good news for farmers, sugarcane can be sold at Rs 327 per quintal in 2018 -19", Amarujala, 21 
December 2018, available at https://www.amarujala.com/dehradun/sugarcane -purchase -price-increased -in-
uttarakhand -for-farmers  (last visited 8 July 2019).  
19 Available at 
http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2&DocId=1&PageId=41&KeyId=622 ,  
p. 57 (last visited 8 July 2019).   WT/DS581/8  
 
- 11 - 
 
  l) Uttar Pradesh:  
i. The Uttar Pradesh Sugarcane (Regulation of Supply & Purchase) Act , 1953, as 
amended;  
ii. Government of Uttar Pradesh, Sugar Industry Section -3, Notificati on 
No. 24/2018/20177/46 -3-18-3(48)/98 -99 of the of 1 December 2018 , 
establishing the SAP for the sugar season 2018 -2019;20 
iii. Government of Uttar Pradesh, Sugar Industry Section -3, Notification 
No. 2489/46 -3-17-3(48)/98 -99 of 26 October 2017 , establish ing the SAP for the 
sugar season 2017 -2018;  
iv. The SAP for Uttar Pradesh for sugar seasons 2014 -2015, 2015 -2016, and 2016 -
2017 as reflected in CACP, Department of Agriculture, Cooperation and Farmers 
Welfare, Ministry of Agriculture and Farmers Welfare, Gover nment of India, Price 
Policy for Sugarcane 2018 -2019 sugar season of August 2017 ;21 and 
v. Any other documents, state -level legal instruments, including successor 
instruments, in the State of Uttar Pradesh that provide for a mandatory 
minimum price for sugarca ne that is higher than the FRP during sugar seasons 
2014-2015, 2015 -2016, 2016 -2017, 2017 -2018, 2018 -2019 and subsequent 
seasons.  
m) All other State -level legal or administrative instruments, acts, or otherwise of the 
above -mentioned Indian States or of any o ther Indian State that provide, regulate 
or amend SAPs for sugarcane that are higher than the FRP for sugarcane during 
sugar seasons 2014 -2015, 2015 -2016, 2016 -2017, 2017 -2018, 2018 -2019 and 
subsequent seasons.  
3. Federal -level domestic support for sugarcane in the form of a minimum mandatory selling 
price for sugar  that Indian sugar mills are required to charge for the sale of sugar in India 
as reflected in, but not limited to, the following instruments and documents:  
a) Section 3 of the Essential Commodities Ac t, 1955, as amended;  
b) Sugar (Control) Order,  1966, as amended;  
c) Sections 3 and 7 of the Sugar Price (Control) Order , 2018, as amended;  
d) All other instruments, successor instruments and any amendments thereto, that set, 
restate, reaffirm or otherwise provide f or a minimum price for domestic sugar sales 
in India from 2014 onwards, including but not limited to:  
i. Ministry of Consumer Affairs, Food & Public Distribution, Department of Food & 
Public Distribution, Order S.O.874(E) of 14 February 2019 , fixing a minimum  
selling price for sugar of INR 31 per kg; and  
ii. Ministry of Consumer Affairs, Food & Public Distribution, Department of Food & 
Public Distribution, Order S.O.2346(E) of 7 June 2018,  fixing a minimum selling 
price for sugar of INR 29 per kg.  
                                                
20 See also "UP govt decides not to raise c ane price; SAP stays at Rs 315 a quintal", Business Standard, 
30 November 2018, available at https://www.business -standard.com/article/economy -policy/up -govt-decides -
not-to-raise-cane-price-sap-stays-at-rs-315-a-quintal -118113000853_1.html  (last visited 8 July 2019).  
21 Available at http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2&DocId=1&PageId=41&KeyId=622 , p. 
57 (last visited 8 July 2019).   WT/DS581/8  
 
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  e) All other instr uments, acts, or otherwise that provide, regulate or amend a minimum 
selling price for sugar for sugar seasons 2014 -2015, 2015 -2016, 2016 -2017, 2017 -
2018, 2018 -2019 and subsequent seasons.  
4. Federal -level domestic support for sugarcane and sugar, in the form  of production -based 
assistance to offset sugarcane price arrears , involving budgetary outlays, direct subsidy 
payments to producers, and other arrangements to support the production and the prices of 
sugarcane and sugar, as reflected in, but not limited t o, the following instruments and 
documents:  
a) "Scheme for Assistance to Sugar Mills" for the 2018 -2019 sugar season, providing 
direct payment of cash grants (INR 138 per metric ton/INR 13.88 per quintal):  
i. Notification No. 1(14)/2018 -S.P.-I of the Ministry of Consumer Affairs, Food & 
Public Distribution, Department of Food & P ublic Distribution of 
5 October  2018;  and 
ii. Budget Provisions, Notes on Demands for Grants, 2019 -2020, Ministry of 
Consumer Affairs, Food and Public Distribution, Demand No. 16, Department 
of Food and Public Distribution.  
b) "Scheme for Assistance to Sugar Mills" for the 2017 -2018 sugar season, providing 
direct cash grants (INR 55 per metric ton/INR 5.5 per quintal):  
i. Notification No. 1(5)/2018 -S.P.-I of the Ministry of Consumer A ffairs, Food & 
Public Distribution, Department of Food & Public Distribution of 9 May 2018;  
ii. Notification No. 1(5)/2018 -S.P.-I of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution of 25 June 2018;  
iii. Notification No. 1(5)/2018 -S.P.-I of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution of 16 August 
2018;22 and 
iv. Budget Provisions, Notes on Demands for Grants, 2019 -2020, Ministry of 
Consumer Affairs, Fo od and Public Distribution, Demand No. 16, Department of 
Food and Public Distribution.  
c) "Scheme for extending production subsidy to sugar mills" for the 2015 -2016 season, 
providing direct payment of cash grants (INR 45 per ton/INR 4.5 per quintal) via the 
Sugar Development Fund (SDF):  
i. Notification No. 20(43)/2015 -S.P.-I of the Ministry of Consumer Affairs, Food 
and Public Distribution, Department of F ood & Public Distribution, of 
2 December 2015;23   
ii. Notification No. 20(43)/2015 -S.P.-I of the Ministry of Cons umer Affairs, Food 
and Public Distribution, Department of Food and  Public Distribution, of 
19 May 2016;  
iii. Budget Provisions, Notes on Demands for Grants, 2016 -17, Ministry of 
Consumer Affairs, Food and Public Distribution, Demand No. 17, Department 
                                                
22 Also reflected in Ministry of Consumer Affairs Press Release, ''Sugar Industry', 31 July 2018: "Provided 
Assistance to sugar mills @Rs.5.50/quintal of cane crushed for sugar season 2017 -18 to offset the cost of cane 
amounting to about Rs.1540 crore".  
23 Including disbursements made in September 2016 and beyond, referred to on Department of Food & 
Public Distribution web site, "Production subsidy: Since the production subsidy scheme was withdrawn before 
time, the Central Government has decided to disburse th e performance based production subsidy for cane 
crushed during 2015 -16 sugar season till the tenancy of the scheme vide notification dated 12.09.2016. Under 
the scheme, so far Rs. 520 crores have been disbursed as production subsidy to 213 sugar mills…", a vailable at 
https://dfpd.gov.in/pre_Scheme.htm  (last visited on 8 July 2019).  WT/DS581/8  
 
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  of Food a nd Public Distribution (Major Head 2408, Plan: 950.01 [in crores of 
Rupees])  
iv. Ministry of Consumer Affairs, Food and Public Distribution, Department of Food 
and Public Distribution, "Budget Allocated, Particulars of Major Plan and Non -
Plan Schemes, Proposed  Expenditure and Disbursement made in respect of 
Department of Food and Public Distribution " (to 31 March 2016) (Item 12, INR 
950.01 in crores), and  
v. Outcome Budget 2016 -17, Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution, Chapter II, item 6.10 
(INR 950.01 in crores/INR 4.5 per quintal for estimated 255 MT of cane).  
d) All other instruments, successor instruments and any amendments thereto providing 
for production -based assistance to sugar or sugarcane for sugar seasons 2014 -2015, 
2015-2016, 2016 -2017 2017 -2018, 2018 -2019 and subsequent seasons.  
5. Federal -level domestic support for sugarcane and sugar provided through subsidised loans 
to offset sugarcane price arrears , involving budgetary outlays and arrangeme nts to make 
available subsidised loans to support the production and the prices of sugarcane and sugar, 
as reflected in, but not limited to, the following instruments and documents:  
a) "Scheme for Extending Soft Loan to Sugar Mills" for the 2018 -2019 season:  
i. Notification No. 1(4)/2019 -S.P.-I of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution, of 3 June 2019;  
ii. Notification No. 1(4)/2019 -S.P.-I of the Ministry of Consumer Affairs, Food and 
Public Distri bution, Department of Food and Public Distribution, of 2 March 2019; 
and 
iii. Notification No. 1(4)/2019 -S.P.-I of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution, of 13 March 
2019.  
b) "Scheme for Extendin g Soft Loan to Sugar Mills" for the 2014 -2015 season:  
i. Budget Provisions, Notes on Demands for Grants, 2019 -2020, Ministry of 
Consumer Affairs, Food and Public Distribution, Demand No. 16, Department of 
Food and Public Distribution;  
ii. Budget Provisions Notes on Demands for Grants, 2018 -2019, Ministry of 
Consumer Affairs, Food and Public Distribution, Demand No. 16, Department of 
Food and Public Distribution;  
iii. Budget Provisions, Note on Demands for Grants 2017 -2018, Ministry of 
Consumer Affairs,  Food and Public Distribution, Demand No. 16, Department of 
Food and Public Distribution;  
iv. Budget Provisions, Note on Demands for Grants 2016 -2017, Ministry of 
Consumer Affairs, Food and Public Distribution, Demand No. 16, Department of 
Food and Public Dist ribution;  
v. Notification No. 1(7)/2015 -S.P. -I of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food & Public Distribution of 5 October 
2015;24 
                                                
24 Reflected in ''Direct subsidy to sugarcane growers', Cabinet Committee on Economic Affairs (CCEA), 
Press Release, 18 November  2015, "To further help the industry clear cane dues arrears, the Government has 
disbursed soft loans to the extent of Rs. 4,047 crore. To ensure that farmers are paid their dues expeditiously, WT/DS581/8  
 
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  vi. Notification No. 1(7)/2015 -S.P. -I of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food & Public Distribution of 1 August 2015; 
and 
vii. Notification No. 1(5)/2015 -S.P. -I of the Ministry of Consumer Affairs, Food & 
Public Distribution, Department of Food & Public Distribution of 23 June 2015.  
c) "Scheme for Exte nding Financial Assistance to Sugar Undertakings"  
(SEFASU 2014) for the 2013 -2014 sugar season:  
i. Budget Provisions, Notes on Demands for Grants, 2019 -2020, Ministry of 
Consumer Affairs, Food and Public Distribution, Demand No. 16, Department of 
Food and Pu blic Distribution;  
ii. Budget Provisions Notes on Demands for Grants, 2018 -2019, Ministry of 
Consumer Affairs, Food and Public Distribution, Demand No. 16, Department of 
Food and Public Distribution;  
iii. Budget Provisions, Note on Demands for Grants 2017 -2018, Min istry of 
Consumer Affairs, Food and Public Distribution, Demand No. 16, Department of 
Food and Public Distribution;  
iv. Budget Provisions, Note on Demands for Grants 2016 -2017, Ministry of 
Consumer Affairs, Food and Public Distribution, Demand No. 16, Departme nt of 
Food and Public Distribution;  
v. Notification No. 1(1)/2014 -SDF of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution of  
7 August 2014;  
vi. Communication No. 1(1)/2014 -SP-I of the Ministry of Consumer  Affairs, Food 
and Public Distribution, Department of Food and Public Distribution of 19 
February 2014;  
vii. Communication CPP/AKS/613 from the State Bank of India to the Indian Banks' 
Association of 5 February 2014;  
viii. Communication F. No. 3/77/2013 -AC of the Mi nistry of Finance, Department of 
Financial Services of 27 January 2014;  
ix. Communication F. No. 3/77/2013 -AC of the Ministry of Finance, Department of 
Financial Services of 9 January 2014; and  
x. Notification No. 20 -90/2013 -SP.-II of the Ministry of Consumer Aff airs, Food & 
Public Distribution, Department of Food & Public Distribution of  
3 January 2014.  
d) Any document or instrument providing or reflecting loans granted at subsidised rates 
under Sections 4 and 5 of the Sugar Development Fund Act, 1982, as amended, and 
the Sugar Development Fund Rules, 1983, as amended; and  
e) All other instruments, successor instruments and any amendment thereto at the 
federal level that provide for loans to sugar or sugarcane producers at subsidised 
rates to offset cane price arrears,  for sugar seasons 2014 -2015, 2015 -2016, 2016 -
2017, 2017 -2018, 2018 -2019 and subsequent seasons.  
                                                
the financial assistance has been passed on directly to the ca ne growers by the banks after obtaining the list 
from the mills. Furthermore, the Government has provided one year moratorium on this loan, and will bear the 
interest subvention cost to the extent of Rs. 600 crore for the said period."  WT/DS581/8  
 
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  6. Federal -level domestic support for sugarcane and sugar provided through financial 
assistance towards the maintenance of stocks for sugar, and to offset sugarca ne price 
arrears , involving budgetary outlays, direct subsidy payments to producers, and other 
arrangements to support the production and the prices of sugarcane and sugar, as reflected 
in but not limited to, the following instruments and documents:  
a) Section 3 of the Essential Commodities Act, 1955, as amended;  
b) Clause 5 of Sugar (Control) Order 1966, as amended;  
c) "Scheme for the Creation and Maintenance of Buffer Stock" for sugar season 2017 -
2018:  
i. Notification No. 1(6)/2018 -SP-I of the Ministry of Consumer Affairs, Food & 
Public Distribution, Department of Food & Public Distribution of 15 June 2018;  
ii. Order pursuant to Notification No. 1(6)/2018 -SP-I of the Ministry of Consumer 
Affairs, Food and Public Distribution, Department of Food and Public Distr ibution 
(15 June 2018) of 29 June 2018; and  
iii. Notification No. 1(6)/2018 -SP-I of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution of 31 December 
2018.  
d) Stockholding requirements:  
i. Order G.S.R. 471(E) of  Ministry of Consumer Affairs, Food & Public Distribution 
of 29 April 2016;  
ii. Order F. No. 1(6)/2016 -S.P.-1 of Ministry of Consumer Affairs, Food & Public 
Distribution of 8 September 2016;  
iii. Order S.O.3348(E) of the Ministry of Consumer Affairs, Food & Public 
Distribution, Department of Food & Public Distribution of 28 October 2016;  
iv. Order G.S.R.1069(E), F. No. 1(6)/2016 -S.P.-1 of Ministry of Consumer Affairs, 
Food & Public Distribution of 28 August 2017;  
v. Order F. No. 1(2)/2018 -S.P.-1 Ministry of Consumer Affair s, Food & Public 
Distribution of 8 February 2018;  
vi. Order S.O. 2347(E) of the Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution of 7 June 2018, 
enabling the central government to specify quantities of suga r to be held in stock 
by sugar mills:  
(1) Order F. No. 5 -1/2019 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of  28 June 2019;  
(2) Order F. No. 5 -1/2019 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of  31 May 2019;  
(3) Order F. No. 5 -1/2019 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of  30 April 2019;  
(4) Order F. No. 5 -1/2019 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of  25 March 2019;  
(5) Order F. No. 5 -1/2019 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of  28 February 2019;  WT/DS581/8  
 
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  (6) Order F. No. 5 -1/2019 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of 31 January 2019;  
(7) Order F. No. 5 -1/2018 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of 28 December 2018;  
(8) Order F. No. 5 -1/2018 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of 30 November 2018;  
(9) Order F. No. 5 -1/2018 -Sugar Control of Minis try of Consumer Affairs, 
Food & Public Distribution of 31 October 2018;  
(10)  Order F. No. 5 -1/2018 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of 28 September 2018;  
(11)  Order F. No. 5 -1/2018 -Sugar Control of Ministry of Consumer Affair s, 
Food & Public Distribution of 31 August 2018;  
(12)  Order F. No. 5 -1/2018 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of 30 July 2018;  
(13)  Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer Affairs, 
Food & Public Distri bution of 29 June 2018; and  
(14)  Order F. No. 5 -1/2018 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of 7 June 2018.  
e) All other instruments, including all successor instruments and any amendments 
thereto that provide financial assistance towards the maintenance of stocks of sugar 
or sugarcane to offset sugarcane price arrears, involving budgetary outlays, direct 
subsidy payments to producers or other arrangements to support the production of, 
and the setting of prices for, sugarcane and sugar, for the 2014 -2015, 2015 -2016, 
2016-2017, 2017 -2018, 2018 -2019 seasons and subsequent seasons.  
7. Federal -level domestic support for sugarcane and sugar provided through financial 
assistance towards internal transport, freight, handli ng, and other charges,  including  under 
rule 20A of the Sugar Development Fund (SDF), involving budgetary outlays, direct subsidy 
payments to producers, and other arrangements to support the production and the prices of 
sugarcane and sugar, as reflected in , but not limited to, the following instruments and 
documents:  
a) Federal -level freight assistance, including the "Scheme for defraying expenditure 
towards internal transport, freight, handling and other charges on export", reflected 
in: 
i. Notification F. No. 1 (18)/2018 -SP-I of the Ministry of Consumer Affairs, Food 
and Public Distribution, Department of Food and Public Distribution of 14 March 
2019;  
ii. Notification No. S.O. 6322(E) of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Fo od and Public Distribution of 26 December 
2018;  
iii. Notification F. No. 1(14)/2018 -SP-I of Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution of 5 October 
2018, providing INR 1,000/ton for mills located with in 100 kilometres (km) from 
ports; INR 2,500/ton for mills beyond 100km from the port in coastal states; 
and INR 3,000/ton for mills in other than coastal states or actual expenditure, WT/DS581/8  
 
- 17 - 
 
  whichever is lower. It appears this is to be credited directly to the f armers on 
behalf of mills, to support the cane price;25 and 
iv. Communication F. No. 1 -3/2018 -Trade of the Ministry of Consumer Affairs, Food 
and Public Distribution, Department of Food and Public Distribution of 19 
November 2018, clarifying notification F. No.  1(14)/2018 -SP-I of 5 October 
2018.  
b) State -level freight assistance, including state transportation payments for internal 
or international transport or freight, and measures in addition to federal SDF 
subsidy.26 
8. State -level domestic support for sugarcane and  sugar including different types of subsidies, 
such as assistance subsidies, production subsidies, low -interest loans, soft loans and other 
types of subsidised loans, and exemption of taxes, such as purchase taxes, as reflected in, 
but not limited to, the following instruments and documents:  
a) Andhra Pradesh  
i. "Assistance to cooperative sugar factories towards reimbursement of purchase tax" 
incentives:  
(1) Government of Andhra Pradesh, Budget Estimates 2017 -18 for Industries 
and Commerce Department;  
(2) Government of  Andhra Pradesh, Budget Estimates 2016 -17 for Industries 
and Commerce Department; and  
(3) Government of Andhra Pradesh, Budget Estimates 2015 -16 for Industries 
and Commerce Department.    
ii. "Loans to cooperative sugar factories for payment of the Fair and Remune rative 
Price" granted or subsidised by the Government of Andhra Pradesh:  
(1) Government of Andhra Pradesh, Budget Estimates 2018 -19 for Industries 
and Commerce Department;  
(2) Government of Andhra Pradesh, Budget Estimates 2017 -18 for Industries 
and Commerce Depa rtment;  
(3) Government of Andhra Pradesh, Budget Estimates 2016 -17 for Industries 
and Commerce Department; and  
(4) Government of Andhra Pradesh, Budget Estimates 2015 -16 for Industries 
and Commerce Department.   
b) Bihar:  
i. The Chief Ministers Sugarcane Development Scheme in the State of Bihar  which 
provides subsidies for the purchase and transportation of registered seed of 
sugarcane for sugar season 2017 -2018;  
ii. Department of Industrial Unit, Government of Bihar,  
Notification of 17 May 2018 , reducing the  rate of commission to be paid by sugar 
mills on the purchase of sugarcane for sugar season 2017 -2018;  
                                                
25 Referred to in ''C abinet approves comprehensive policy to deal with excess sugar production in the 
country", Cabinet Committee of Economic Affairs (CCEA), Press Release, 26 September 2018.  
26 Similar to Government of Maharashtra Resolution No. SSK1007/C.R.194/25 -C, 27 July  2007.  WT/DS581/8  
 
- 18 - 
 
  iii. Department of Industrial Unit, Government of Bihar,  
Notification of 17 May 2018 , exempting sugar mills from payments of certain 
taxes for sugar season 2 017-2018; and  
iv. Department of Industrial Unit, Government of Bihar, Notification of 2 August 
2017, reducing the rate of commission to be paid by sugar mills on the purchase 
of sugarcane for sugar season 2016 -2017.  
c) Gujarat:  
i. Government of Gujarat, Director of Sugar, Agriculture, Farmers Welfare and Co -
operation Department, "Scheme 1" of 18 June 2018, titled "Interest relief against 
purchase tax/Soft Loan to sugar co -operative societies", which provides relief 
against purchase tax and soft loans to sugar mills f or the sugar season 2018 -
2019;  
ii. "Interest subvention against the purchase tax/soft loan to the co -operative sugar 
factories":  
(1) Government of Gujarat, Budget Estimates of Agriculture, Farmers Welfare 
& Co-operation Department for 2019 -20; 
(2) Government of Gujara t, Budget Estimates of Agriculture, Farmers Welfare 
& Co-operation Department for 2018 -19; 
(3) Government of Gujarat, Budget Estimates of Agriculture, Farmers Welfare 
& Co-operation Department for 2017 -18; 
(4) Government of Gujarat, Budget Estimates of Agriculture , Farmers Welfare 
& Co-operation Department for 2016 -17; and  
(5) Government of Gujarat, Budget Estimates of Agriculture, Farmers Welfare 
& Co-operation Department for 2015 -16. 
iii. Government of Gujarat, Director of Sugar, Agriculture, Farmers Welfare and Co -
operat ion Department, "Scheme 4" of the of 18 June 2018, titled "Liquidity support 
loan to sugar co -operative societies", which provides for a liquidity support loan to 
sugar mills for sugar season 2018 -2019;  
iv. Government of Gujarat, Scheme -3-180618 of the Sugar R egulatory Authority , 
providing funds to sugar mills for sugar season 2018 -2019; and  
v. Gujarat package for strengthening sugar cooperatives as may be decided by the 
State Government Policy;27  
vi. "Liquidity support loan to sugar cooperatives" granted by the Government of 
Gujarat:  
(1) Government of Gujarat, Budget Estimates of Agriculture, Farmers Welfare 
& Co-operation Department for 2019 -2020;  
(2) Government of Gujarat, Budget Estimates of Agriculture, Farmers Welfare 
& Co-operation Department for 2018 -2019;  
(3) Governm ent of Gujarat, Budget Estimates of Agriculture, Farmers Welfare 
& Co-operation Department for 2017 -2018;  
                                                
27 The State of Gujarat 's Budget Estimates for 2019/20; Budget Estimates for 2018/19; Budget Estimates 
for 2017/18; Budget Estimates for 2016/17; Budget Estimates for 2015/16.  WT/DS581/8  
 
- 19 - 
 
  (4) Government of Gujarat, Budget Estimates of Agriculture, Farmers Welfare 
& Co-operation Department for 2016 -2017; and  
(5) Government of Gujarat, Budget Est imates of Agriculture, Farmers Welfare 
& Co-operation Department for 2015 -2016.  
d) Haryana:  
i. "Financial assistance to private sugar mills for making payments to the cane 
growers" in Haryana:  
(1) Government of Haryana, Finance Department, Budget 2019 -2020, 
Annual Financial Statement and Explanatory Memorandum on the 
Budget;  
(2) Government of Haryana, Fina nce Department, Budget 2019 -2020, Vol. 
III, Detailed Estimates Capital Expenditure; and  
(3) Government of Haryana, Finance Department, Budget 2018 -2019, 
Detailed Estimates Capital Expenditure.  
ii. Government of Haryana, Directorate of Information, Public Relations  & Languages 
announcement of 23 May 2019 of release of INR 350 crore to Co -operative Sugar 
Mills to be used to pay sugarcane arrears for the 2018 -2019 sugar season;  
iii. Haryana financial assistance (subsidy and soft loans) of INR 16 per quintal;28 
iv. "One time set tlement of loans to cooperative sugar mills Kaithal, Meham, Panipat, 
Rohtak, Sonepat, Jind, Palwal, Gohana, Shahabad, Karna":  
(1) Government of Haryana, Finance Department, Budget 2 019-20, 
Vol. III, Detailed Estimates Capital Expenditure; and  
(2) Government of Har yana, Finance Department, Budget 2018 -19, 
Detailed Estimates Capital Expenditure.  
v. "Loans to cooperative sugar mills":  
(1) Government of Haryana, Finance Department, Budget 2019 -20, 
Vol. III, Detailed Estimates Capital Expenditure; and  
(2) Government of Haryana, Fi nance Department, Budget 2018 -19, 
Detailed Estimates Capital Expenditure.  
e) Maharashtra:  
i. Government of Maharashtra, Finance Department, Notification No. SCPT -
1117/CR -03/Taxation -3 of 19 April 2017 , exempting sugar factories from 
payments of certain taxes for  sugar season 2016 -2017;  
ii. Government of Maharashtra, Department of Agriculture, Notification of 
16 November 2016 , providing for a soft loan scheme for sugarcane farmers in 
the State of Maharashtra; and  
                                                
28 "State subsidies for farmers to improve mills' liquidity, clear cane du es", Business Standard, 
19 October  2018, available at https://www.business -standard.com/article/economy -policy/state -subsidies -to-
improve -mills-liquidity -clear-cane-dues-118101900698_1.html  (last visited 8 July 2019 ), and "State subsidies 
to improve mills' liquidity & clear cane dues: Report", Daily Pioneer, 20 October 2018, available at 
https://www.dailypioneer.com/2018/business/state -subsidies -to-improve -mills----liquidity ---clear-cane-dues-
report.html  (last visited 8 July 2 019). WT/DS581/8  
 
- 20 - 
 
  iii. Funds provided by the State of Maharashtra in connectio n with drip and micro 
irrigation of sugarcane, including but not limited to:  
(1) Government of Maharashtra, Department of Agriculture, Notification 
of 12 September 2018;  
(2) Government of Maharashtra, Department of Agriculture, Notification 
of 31 July 2018;  
(3) Govern ment of Maharashtra, Department of Agriculture, Notification 
of 24 July 2017; and  
(4) Government of Maharashtra, Department of Agriculture, Notification 
of 6 October 2016.  
f) Tamil Nadu:  
i. Speech of Thiru O. Panneerselvam, Hon’ble Deputy Chief Minister, Government of 
Tamil Nadu, presenting the Budget for the year 2018 -2019 to the Legislative 
Assembly on 15th March 2018, referring to payments to sugarcane producers in 
addition to the federal FRP;  
ii. Speech of Thiru O. Panneerselvam, Hon’ble Deputy Chief Minis ter, Government of 
Tamil Nadu, presenting the Budget for the year 2019 -2020 to the Legislative 
Assembly on 8th February 2019, referring to payments to sugarcane producers in 
addition to the federal FRP;  
iii. Government of Tamil Nadu, Agriculture (S1) Department , Order G.O.(Ms). No.230 
of 17 September 2018 , providing for payments to offset the difference between 
the SAP and the federal FRP for sugar season 2017 -2018;  
iv. Government of Tamil Nadu, Agriculture (S1) Department, Order G.O.(Ms). No.191  
of 24 July 2018 , providing for payments to offset the difference between the SAP 
and the federal FRP for sugar season 2017 -2018;  
v. Government of Tamil Nadu, Agriculture (S1) Department, Order G.O.(Ms). No.61 
of 7 March 2019 , providing for payments to sugarcane producers in ad dition to 
the federal FRP for the 2018 -19 season;  
vi. "Production incentive to sugarcane farmers", including Government of Tamil Nadu, 
Budget Estimate 2019 -20, Agriculture Department, Demand 5: and  
vii. "Loans to co -operative sugar mills" including Government of T amil Nadu, Budget 
Estimate 2019 -20, Industries Department, Demand 27.  
g) Telangana:  
i. Government of Telangana, Budget Estimates 2018 -19 for Industries and 
Commerce Department, reflecting payments to cane suppliers relating to purchase 
tax incentive .29 
h) Uttar Pr adesh:  
i. Communication No. 902/SC/18 -2-2013-3/2013 and communication No. 1296/S… -
1/13-2503/2610 from the Government of Uttar Pradesh to the Sugarcane and 
Sugar Commissioner of 23 May 2013 and 21 November 2013, granting a one year 
rebate on the sugarcane purc hase tax to sugar mills to assist with payment of the 
set sugarcane price to farmers for the 2012 -13 and 2013 -14 sugarcane seasons;  
                                                
29 The State of Telangana 's Budget Estimate 2018 -19.  WT/DS581/8  
 
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  ii. Communication No. 1112/… -1/13/2503/2010 from the Government of Uttar 
Pradesh to the Sugarcane and Sugar Commissioner of 25 N ovember 2014, 
granting a rebate on the sugarcane purchase tax to sugar mills to assist with 
payment of the set sugarcane price to farmers for the 2014 -15 sugarcane season;  
iii. Communication No. 1112/… -1/13/2503/2010 from the Government of Uttar 
Pradesh to mana gers of six banks of 24 September 2015, which extends an 
government guarantee on loans provided to 22 sugar mills under the central 
government’s "Scheme for extending soft loans to sugar mills " notified 23  June 
2015, to assist with payment of sugarcane arr ears arising from the set sugarcane 
price paid to farmers for the 2014 -15 season;  
iv. Communication No. 1/2016/119/… -1/16-2503/2010 from the Government of 
Uttar Pradesh to the Sugarcane and Sugar Commissioner of 28 January 2016, 
granting a rebate on the sugarc ane purchase tax to sugar mills to assist with 
payment of the set sugarcane price to farmers for the 2015 -16 sugarcane season;  
v. Communication No. 1/2018/434/46 -2-2018-102 (1)/18 from the Government of 
Uttar Pradesh to the Sugarcane and Sugar Commissioner of  12 May 2018, which 
provides concessional loans to sugar mills to assist with paying arrears arising 
from the set price for sugarcane to farmers for the 2016 -17 sugarcane season;  
vi. Documents relating to a production subsidy of INR 45 per metric ton/INR 4.5 p er 
quintal and concessional loan scheme announced by the Government of Uttar 
Pradesh on or around 26 September 2018 to assist sugar mills to pay arrears 
arising from the set price for sugarcane to farmers;30 
vii. Below -market loans to farmers in Uttar Pradesh, a nnounced 26 September 2018;  
viii. Notification dated 21 March 2018 issued by Sugar Industrial Unit, Government of 
Uttar Pradesh, providing for funds for drip irrigation during the season 2016/17;  
ix. Notification dated 15 November 2017 issued by Cane Development & S ugar 
Industry, Government of Uttar Pradesh, waiving the guarantee fee payable by 
certain sugar mills on government guarantees;  
x. Communication No. 08/2019/753(1)/46 -2-19-102(9)/2019 from the Government 
of Uttar Pradesh to the Sugarcane Commissioner of 4 Apri l 2019, which provides 
concessional loans to sugar mills to assist with paying arrears from the set price 
for sugarcane to farmers for the 2018 -19 sugarcane season;  
i) Assistance subsidies, subsidised loans, and other subsidies specifically provided to 
produc ers of sugarcane and sugar by the Indian States of Andhra Pradesh, Bihar, 
Gujarat, Haryana, Karnataka, Maharashtra, Punjab, Tamil Nadu, Telangana, 
Uttarakhand, Madhya Pradesh, and Uttar Pradesh;31  
                                                
30 See "Sweet & Sour: UP offers Rs 4000 crore loan, subsidy to clear cane dues", Financial Express , 
26 September 2018, available at  https://www.financialexpress.com/industry/sweet -sour-up-offers -rs-4000-
crore-loan-subsidy -to-clear-cane-dues/1326772/  (last visited 8 July 2019 ). 
31 Including such support as mentioned in: "UP govt announces sops for sugar mills to clear farmers' 
dues by Nov 30", United News of India, 25 September 2018, available at  http://www.uniindia.com/~/up -govt-
announces -sops-for-sugar -mills-to-clear-farmers -dues-by-nov-30/States/news/1360778.html  (last visited 8 
July 2019); "Supplementary budget tabled by Yogi govt", The Pionee r, 28 August 2018, available at  
https://www.dailypioneer.com/2018/state -editions/supplementary -budget -tabled -by-yogi-govt.html  (last 
visited 8 Ju ly 2019); Punjab govt. to pay sugarcane farmers, The Hindu, 5 December 2018, available at  
https://www.thehindu.com/news/national/ot her-states/punjab -govt-to-pay-sugarcane -
farmers/article25674269.ece  (last visited 25 February 2019); sugar - and sugarcane -related expenditures 
mentioned in the Karnataka Monthly Programme Implementation Calendar (MPIC) for the month of December 
2017 by the  Commissioner for Cane Development & Director of Sugar, Government of Karnataka; sugar - and 
sugarcane -related expenditures mentioned in the Annual Scheme 2018 -2019 (Department wise) of the Finance 
Department of the Government of Maharashtra; sugar - and sug arcane -related expenditures mentioned in the WT/DS581/8  
 
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  j) Any funds provided by Indian States and the Federal Governm ent in relation to 
sugarcane under the Krishonnati Yojana Scheme;32 and 
k) All other Federal -level or State -level instruments, including all subsequent 
instruments, and any amendments thereto, providing product -specific domestic 
support for sugarcane through n on-exempt direct payments or any other subsidy 
not exempted from reduction commitments whether provided by the Federal 
government or any of the individual States during sugar seasons 2014 -2015, 2015 -
2016, 2016 -2017, 2017 -2018, 2018 -2019 and subsequent seas ons. 
9. Federal -level measures pertaining to sugar or sugarcane that provide subsidies contingent 
upon export performance,  including, but not limited to, the following instruments (operating 
individually, collectively, or in combination with each other):  
a) Minimum Indicative Export Quotas ("MIEQ") that require mills to export certain 
quantities of sugar:  
i. Communication No. 1(18)/2018 -SP-I of the Ministry of Consumer Affairs, Food 
and Public Distribution, Department of Food and Pu blic Distribution of 
18 January  2019;  
ii. Notification No. 1(4)/2018 -SP-I of the Ministry of Consumer Affairs, Food & 
Public Distribution, Department of Food & Public Distribution of 24 December 
2018;  
iii. Communication from the Ministry of Consumer Affairs, Food and Public 
Distribution , Department of Food and Public Distribution of 19 December 2018;  
iv. Notification No. 1(4)/2018 -SP-I of the Ministr y of Consumer Affairs, Food 
and Public Distribution, Department of Food and Public Distribution of 
20 November 2018;  
v. Notification No. 1(4)/2018 -SP-I of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution, communication 
to sugar mills of 12 October 2018;  
vi. Notification No. 1(4)/2018 -SP-I of the Ministry of Consumer Affairs, Food & 
Public Distribu tion, Department of Food & Public Distribution of 
28 September  2018, which allocates factory -wise minimum indicative export 
quotas for sugar season 2018 -2019;  
vii. Notification No. 1(4)/2018 -SP-I of the Ministry of Consumer Affairs, Food & 
Public Distribution, Department of Food & Public Distribution of 
23 September  2018 concerning the allocation of minimum indicative export 
quotas for sugar season 2018 -2019;  
viii. Notification No. 1(4)/2018 -SP-I of the Ministry of Consumer Affairs, Food & 
Public Distribution, Departm ent of Food & Public Distribution of 23 August 2018, 
which makes certain amendments to Notificat ion No. 1(4)/2018 -SP-I of 
9 May 2018;  
                                                
Report of the Comptroller and Auditor General of India on State Finances, Government of Uttar Pradesh, 
Report No. 1 of the year 2018.  
32 Including, but not limited to, the following: Notifications issued by the D epartment of Agriculture, 
Government of Maharashtra dated 17.03.2016, 16.07.2016, 14.10.2016, 03.02.2017, 17.02.2017, 16.03.2017, 
30.03.2017, 06.05.2017, 26.09.2017, 26.10.2017, 27.10.2017, 09.11.2017, 15.11.2017, 12.02.2018, 
20.02.2018, 12.03.2018, 15.03. 2018, 28.03.2018, 26.06.2018, 24.01.2018; Order dated 24.08.2016 by the 
Department of Agriculture, Government of Tamil Nadu. See also "Rs 33,000 crore boost to agriculture: Here's 
how Modi plans to double farmers' income by 2022", Financial Express, 3 May 2018, available at 
https://www.financialexpress.com/economy/rs -33000 -crore-boost -to-agriculture -heres-how-modi-plans -to-
double -farmers -income -by-2022/1154180/  (last visited 8 July 2019 ).  WT/DS581/8  
 
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  ix. Notification No. 1(4)/2018 -SP-I of the Ministry of Consumer Affairs, Food & 
Public Distribution, Department of Food & Publ ic Distribution of 9 May 2018, 
which revises the allocation of minimum indicative export quotas for sugar 
season 2017 -2018;  
x. Notification No. 1(4)/2018 -SP-I of the Ministry of Consumer Affairs, Food & 
Public Distribution, Department of Food & Public Distrib ution of 28 March 2018, 
which allocates factory -wise minimum indicative export quotas for sugar season 
2017-2018;  
xi. Order F. No 1(10/2015 -SP-I of Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution, communic ation to 
sugar mills of 8 June 2016;  
xii. Cabinet Committee on Economic Affairs (CCEA) Press Release of 
18 November  2015; and  
xiii. Order F. No. 1(10)/2015 -SP-1 of Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution,  communication to 
sugar mills, of 18 September 2015.  
b) Subsidies for sugarcane in the form of production -based assistance to offset 
sugarcane price arrears that are contingent upon export performance:  
i. "Scheme for Assistance to Sugar Mills" for the 2018 -2019 sugar season, 
providing direct payment of cash grants (INR 138 per metric ton/INR 13.88 per 
quintal):  
(1) Notification No. 1(14)/2018 -S.P.-I of the Ministry of Consumer Affairs, 
Food & Public Distribution, Department of Food & Public Distribution of 
5 October 2018; and  
(2) Budget Provisions, Notes on Demands for Grants, 2019 -2020, Ministry 
of Consumer Affairs, Food and Public Distribution, Demand No. 16, 
Department of Food and Public Distribution.  
ii. "Scheme for Assistance to Sugar Mills" for the 2017 -2018 sugar seaso n, 
providing direct cash grants (INR 55 per metric ton/INR 5.5 per quintal):  
(1) Notification No. 1(5)/2018 -S.P.-I of the Ministry of Consumer Affairs, 
Food and Public Distribution, Department of Food and Public Distribution 
of 16 August 2018;33  
(2) Notification N o. 1(5)/2018 -S.P.-I of the Ministry of Consumer Affairs, 
Food and Public Distribution, Department of Food and Public Distribution 
of 25 June 2018;  
(3) Notification No. 1(5)/2018 -S.P.-I of the Ministry of Consumer Affairs, 
Food & Public Distribution, Department of Food & Public Distribution of 
9 May 2018; and  
(4) Budget Provisions, Notes on Demands for Grants, 2019 -2020, Ministry 
of Consumer Affairs, Food an d Public Distribution, Demand No. 16, 
Department of Food and Public Distribution.  
                                                
33 Also reflected in Ministry of Consumer Affairs Press Release, ''Sugar Industry', 31 July 2018: "Provided 
Assistance to sugar mills @Rs.5.50/quintal of cane crushed fo r sugar season 2017 -18 to offset the cost of cane 
amounting to about Rs.1540 crore".  WT/DS581/8  
 
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  iii. "Production subsidy to Sugar Mills to offset cost of cane and facilitate timely 
payment of cane price dues of farmers" applicable to, or disbursed during, the 
2016-2017 sugar  season:  
(1) Budget Provisions, Notes on Demands for Grants, 2016 -17, Ministry of 
Consumer Affairs, Food and Public Distribution, Demand No. 17, 
Department of Food and Public Distribution (Major Head 2408, Plan: 
950.01 [in crores of Rupees];  
(2) Ministry of Consum er Affairs, Food and Public Distribution, Department 
of Food and Public Distribution, "Budget Allocated, Particulars of Major 
Plan and Non -Plan Schemes, Proposed Expenditure and Disbursements 
made in respect of Department of Food  and Public Distribution 
(to 31 March 2016) (Item 12, INR 950.01 in crores); and  
(3) Outcome Budget 2016 -17, Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution, Chapter II, 
item 6.10 (INR 950.01 in crores/INR 4.5 per quintal for estima ted 255 
MT of cane).  
iv. "Scheme for extending production subsidy to sugar mills" for the 2015 -2016 
season, providing direct payment of cash grants (INR 45 per ton/INR 4.5 per 
quintal) via the Sugar Development Fund (SDF):  
(1) Notification No. 20(43)/2015 -S.P.-I of the Ministry of Consumer Affairs, 
Food and Public Distribution, Department of Food & Public Distribution, 
of 2 December 2015;34  
(2) Notification No. 20(43)/2015 -S.P.-I of the Ministry of Consumer Affairs, 
Food and Public Distribution, Department of Food and Public Distribution, 
of 19 May 2016; and  
(3) All other instruments, successor instruments and any amendments 
thereto providing for production -based assistance to sugar or sugarcane 
for the 2014 -2015, 2015 -2016, 2016 -2017 2017 -2018, 2018 -2019 
seasons and subse quent seasons.  
c) Subsidies for the maintenance of stocks of sugar that are contingent upon export 
performance, as established in the "Scheme for the Creation and Maintenance of 
Buffer Stock" for sugar season 2017 -2018:  
i. Notification No. 1(6)/2018 -SP-I of the Ministry of Consumer Affairs, Food & 
Public Distribution, Department of Food & Public Distribution of 15 June 2018;  
ii. Order pursuant to Notification No. 1(6)/2018 -SP-I of the Ministry of Consumer 
Affairs, Food and Public Distribution, Department of Food and Public Distribution 
(15 June 2018) of 29 June 2018; and  
iii. Notification No. 1(6)/2018 -SP-I of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Pub lic Distribution of 
31 December  2018.  
                                                
34 Including disbursements made to September 2016 and beyond, referred to on Department of Food & 
Public Distribution web site, "Production subsidy: Since the production subsidy scheme was withdrawn before 
time, the Central Government has decided to disburse the performance based production subsidy for cane 
crushed during 2015 -16 sugar season till the tenancy of the scheme vide notification dated 12.09.2016. Under 
the scheme, so far Rs. 520 crores have been disbursed as production subsidy to 213 sugar mills…",  available at 
https://dfpd.gov.in/pre_Scheme.htm  (last visited on 8 July 2019).  WT/DS581/8  
 
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  d) India's maximum quotas for sugar sale s in the domestic market and stockholding 
requirements that are connected to export performance, including but not limited 
to: 
i. Order G.S.R. 471(E) of Ministry of Consumer Affairs, Food & Public Distribution 
of 29 April 2016;  
ii. Order F. No. 1(6)/2016 -S.P.-1 of Ministry of Consumer Affairs, Food & Public 
Distribution of 8 September 2016;  
iii. Order S.O.3348(E) of the Ministry of Consumer Affairs, Food & Public 
Distribution, Department of Food & Public Distribution of 28 October 2016;  
iv. Order G.S.R.1069(E), F. No. 1(6) /2016 -S.P.-1 of Ministry of Consumer Affairs, 
Food & Public Distribution of 28 August 2017;  
v. Order F. No. 1(2)/2018 -S.P.-1 Ministry of Consumer Affairs, Food & Public 
Distribution of 8 February 2018;  
vi. Order S.O. 2347(E) of the Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution of 7 June 2018, enabling 
the central government to specify quantities of sugar to be held in stock by sugar 
mills:  
(1) Order F. No. 5 -1/2019 -Sugar Control of Ministry of Consumer  Affairs, 
Food & Public Distribution of  28 June 2019;  
(2) Order F. No. 5 -1/2019 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of  31 May 2019;  
(3) Order F. No. 5 -1/2019 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distrib ution of  30 April 2019;  
(4) Order F. No. 5 -1/2019 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of  25 March 2019;  
(5) Order F. No. 5 -1/2019 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of  28 February 2019;  
(6) Order F. No. 5 -1/2019 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of 31 January 2019;  
(7) Order F. No. 5 -1/2018 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of 28 December 2018;  
(8) Order F. No. 5 -1/2018 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of 30 November 2018;  
(9) Order F. No. 5 -1/2018 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of 31 October 2018;  
(10)  Order F. No. 5 -1/2018 -Sugar Control of Ministry  of Consumer Affairs, 
Food & Public Distribution of 28 September 2018;  
(11)  Order F. No. 5 -1/2018 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of 31 August 2018;  
(12)  Order F. No. 5 -1/2018 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distribution of 30 July 2018;  WT/DS581/8  
 
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  (13)  Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer Affairs, 
Food and Public Distribution of 29 June 2018; and  
(14)  Order F. No. 5 -1/2018 -Sugar Control of Ministry of Consumer Affairs, 
Food & Public Distri bution of 7 June 2018.  
e) Minimum mandatory selling price for sugar that Indian sugar mills are required to 
charge for the sale of sugar in India as reflected in, but not limited to, the following 
instruments and documents:  
i. Section 3 of the Essential Commodit ies Act, 1955, as amended;  
ii. Sugar Price (Control) Order, 1966, as amended;  
iii. Sections 3 and 7 of the Sugar Price (Control) Order, 2018, as amended;  
iv. All instruments, acts or otherwise that fix a minimum price for the sale of sugar 
in India, including, but not limited to:  
(1) Ministry of Consumer Affairs, Food & Public Distribution, Department of 
Food & Public Distribution, Order S.O.874(E)  
of 14 February 2019 , fixing a minimum selling price for sugar of  
INR 31 per kg; and  
(2) Ministry of Consumer Affairs, Food & Pub lic Distribution, Department of 
Food & Public Distribution, Order S.O.2346(E)  
of 7 June 2018,  fixing a minimum selling price for sugar of  
INR 29 per kg.  
(3) All instruments, acts, or otherwise that provide, regulate or amend a 
minimum selling price for sugar for sugar seasons 2014 -2015, 2015 -
2016, 2016 -2017, 2017 -2018, 2018 -2019 and subsequent seasons.  
f) Duty-free Import Authorisation (DFIA) for raw sugar imported in sugar seasons 
2019–2020 and 2020 –2021, for mills which have exported white/refined sugar 
during sugar season 2017 –18, as reflected in Notification No. 57/2015 -2020 of the 
Ministry of Commerce and Industry, Department of Commerce, Directorate General 
of Foreign Trade of 28 March 2018.  
g) Federal - and State -level export subsidies related to the tran sportation of sugar 
including, but not limited to:  
i. Notification No. 1(14)/2018 -S.P.-I of the Ministry of Consumer Affairs, Food & 
Public Distribution, Department of Food & Public Distribution of 5 October 2018, 
providing for a transport subsidy for export s of sugar, as amended; and  
ii. Circular No. TM/A/15 -22/33 of the Mumbai Port Trust of 18 December 2018, 
providing for concessional rates for demurrage on exports of sugar.  
h) All other instruments, including all successor instruments and any amendments 
thereto,  providing federal -level subsidies contingent on export performance to sugar 
mills.  
10. State -level export subsidies for sugarcane and sugar , which make the provision of financial 
support to sugar mills contingent upon export performance including, but not lim ited to 
instruments which provide for:  
a) Any subsidies contingent on export provided to producers of sugarcane and sugar 
by the Indian States of Andhra Pradesh, Bihar, Gujarat, Haryana, Karnataka, Madhya WT/DS581/8  
 
- 27 - 
 
  Pradesh, Maharashtra, Punjab, Tamil Nadu, Telangana, U ttarakhand, and Uttar 
Pradesh;35,36 and, 
b) All other State -level instruments, including all successor instruments, and any 
amendments thereto, providing State -level subsidies contingent on export 
performance during the 2014/15, 2015/16, 2016/17, 2017/18, 2018/ 19 seasons 
and subsequent seasons.   
11. Federal -level assistance and export incentives , including under Sugar Rules / Sugar 
Development Fund (SDF) Rules rule 20B37 as amended (also referred to as the Raw Sugar 
Export Incentive Scheme),38 including, but not limi ted to the following:  
a) Sugar Development Fund (Amendment) Rules, 2015, Notification GSR 127 (E)., F. 
No. 20(90)/2013 -SP-I, Ministry of Consumer Affairs, Food & Public Distribution, of 
27 February 2015, amending Rule 20B of the Sugar Development Fund Rules 
1983;39 
b) Export Incentive of INR 4,000 per ton (approximately 21 per cent of the world raw 
sugar price) for an additional 1.4 million tons above earlier seasons (19 February 
2015);40 
c) Export Incentive of INR 3,371 per ton (August – September 2014);  
d) Export Incentive of INR 2,277 per ton (April – May 2014);  
e) Export Incentive of INR 3,300 per ton (3 March – 31 July 2014) (indicating eligibility 
would be contingent on production and export of sugar);41 
f) Sugar Development Fund (Amendment) Rules, 2014, Notification GSR 128 (E)., F. 
No. 20(90)/2013 -SP-I, Ministry of Consumer Affairs, Food & Public Distribution, of 
28 February 2014, inserting rule 20B of the Sugar Development Fund Rules 1983;42 
and 
g) All other instruments, including all successor instruments and any amend ments 
thereto, providing for export incentives for sugar.  
__________  
                                                
35 Including such subsidies as mentioned in "Maharashtra government plans subsidy for mills to export 
sugar", The Indian Expre ss, 20 April 2018, available at https://indianexpress.com/article/india/maharashtra -
government -plans -subsidy -for-mills-to-export -sugar -5144453/  (last accessed 8 July 2019).   
36 This includes any State -level measures listed in paragraphs 1 -9 above, that are contingent upon 
export performance.  
37 Sugar Development Fund (Amendment) Rules, 2014, rule 20B, inserted 28 February 2014.  
38 Reflected in Ministry of Consumer Affairs, Food and Public Distribution, Department of Food and Public 
Distribution 'Sugar and Sugarcane Policy', "Provided financial assistance through 'raw sugar export incentive 
scheme' Rs. 425 crore was disbursed under the scheme", available at https://dfpd.gov.in/sugar -sugarcane -
policy.htm  (last visited 11 March 2019).  
39 Providing at sub -rule (4): "the incentive shall be at the rate of rupees three thousand three hundred 
per metric tonne for April -May,2014, rupee three thousand three hundred per metric tonne for June -July,2014, 
and rupees three thousand three hundred seventy one per metric tonne for August -September, 2014 and the 
incentive shall be rupees four thousand per metric tonne for the current sugar season 2014 -15(October, 2014 -
September, 2015)."  
40 Cabinet Committee on Economic Affairs (CCEA) Press Release, 18 November 2015.  
41 Cabinet Committee on Economic Affairs (CCEA) Press Release, 18 November 2015, "To improve 
liquidity of sugar mills and facilitate payment o f cane dues arrears, the Government had increased the export 
incentive on raw sugar from Rs 3300/MT to Rs. 4000/MT in the sugar season 2014 -15." 
42 Providing "the incentive shall be at the rate of Rupees three thousand three hundred per metric tonne 
for Feb ruary and March, 2014 and, thereafter, be recalculated every two months after taking into account the 
average exchange rate of Rupee vis -à-vis USD…".