WT/DS580/7  
 
12 July 2019  
(19-4741) Page: 1/22 
  Original: English  
 
INDIA – MEASURES CON CERNING SUGAR AND SU GARCANE  
REQUEST FOR THE ESTA BLISHMENT OF A PANEL  BY AUSTRALIA  
The following communication, dated  11 July 2019 , from the delegation of Australia  to the 
Chairperson of the Dispute Settlement Body, is circulated pursuant to Article 6.2 of the DSU.  
 
_______________  
 
 
1. On 1 March 2019, the Government of Australia (Australia) requested consultations with the 
Government of the Republic of India (India) p ursuant to Articles 1 and 4 of the Understanding on 
Rules and 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:1 of the General Agreement on Tariffs and Trade 1994  
(GATT  1994) with respect to domestic support India provides in favour of producers of sugarcane 
and sugar, and export subsidies India maintains for sugar and sugarcane.1 
2. Australia and India held consultations on 16 April 2019. Unfortunately, those consultations 
were unsuccessful in resolving this dispute.  
3. As a result, Australia requests that the Dispute  Settlement Body establish a panel to examine 
this matter 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:2 of the GATT 1994, with standard terms of reference 
as set out in Article 7.1 of the DSU.  
I. Introduction  
4. India provides domes tic support in favour of producers of sugarcane and sugar  through a 
series of measures that includes: a system of administered mandatory minimum prices for  
sugarcane and sugar which operate at the federal level through the "Fair and Remunerative Price" 
(FRP) and "Minimum Selling Price" (MSP) of sugar, and, in the case of certain Indian states, at the 
state level through the "State Advised Price" (SAP), as well as through measures maintained at the 
federal and state levels for sugarcane and sugar which incl ude production -based subsidies, soft 
loans, subsidies to maintain stocks of sugar, and tax rebates or exemptions.  
5. India also maintains export subsidies for sugarcane and sugar , which take the form of 
subsidies contingent on export through "Minimum Indic ative Export Quotas" (MIEQ) or other sugar 
export incentives.  
6. Australia considers that India 's domestic support, provided through the measures identified in 
Section II of this request, is inconsistent with India 's obligations under  Articles 3.2, 6.3, an d 
Article  7.2(b) of the Agreement on Agriculture as it exceeds the de minimis  level of 10 per cent of 
the value of production provided for in Article 6.4(b) of the Agreement on Agriculture. Australia 
considers that India 's export subsidies, as identified in Section III of this request, are inconsistent 
with India 's obligations under Articles 3.3, 9.1, and 8 of the Agreement on Agriculture or, 
alternatively, Articles 10.1 and 8 of the Agreement on Agriculture, and are also inconsistent with 
Article 3 of the SCM Agreement. India has failed to notify any of its annual domestic support for 
sugarcane and sugar subsequent to 1995 -96. In addition, India has not submitted an export subsidy 
                                                
1 WT/DS580/1.  WT/DS580/7  
 
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  notification since 2009 -10. India  has thereby acted inconsistentl y with  its obligations under 
Articles  18.2 and 18.3 of the Agreement on Agriculture, Article 25 of the SCM Agreement, and 
Article  XVI of the GATT 1994.  
II. Domestic support for sugarcane and sugar  
7. Pursuant to Article 6.2 of the DSU, Australia identifies  below the specific measures through 
which India provides domestic support in favour of producers of sugarcane and sugar, which are the 
subject of this request. The measures at issue include the following, as well as any amending, 
successor, supplemental, replacement, renewal, extension or implementing measures thereto:  
8. Federal -level domestic support for sugarcane provided through  a federal administered price, 
the "Fair and Remunerative Price" (FRP).  The FRP is a mandatory minimum price fixed by the 
Government of India that Indian sugar mills are required to pay sugarcane producers for sugarcane 
production delivered to the mill. This measure is reflected in, but not limited to, the instruments and 
documents identified in paragraph 1 of Annex  A to this req uest. 
9. State -level domestic support for sugarcane provided through a state administered price, the 
"State Advised Price" (SAP).  The SAP is a mandatory minimum price that sugarcane producers are 
required to be paid for sugarcane production delivered to su gar mills located in the states of Andhra 
Pradesh, Bihar, Haryana, Karnataka, Maharashtra, Punjab, Tamil Nadu, Telangana, Uttarakhand and 
Uttar Pradesh. These measures are reflected in, but not limited to, the instruments and documents 
identified in paragr aph 2 of Annex A to this request.  
10. Federal -level domestic support for sugarcane and sugar provided through a federal 
administered price, the "Minimum Selling Price" (MSP).  The MSP is a mandatory minimum price fixed 
by the Government of India that Indian  sugar mills are required to charge for sugar sold into the 
domestic market in India. This measure is reflected in, but not limited to, the instruments and 
documents identified in paragraph 3 of Annex A to this request.  
11. Federal -level domestic support f or sugarcane and sugar provided through  production -based 
assistance  involving budgetary outlays, direct subsidy payments to producers, and other 
arrangements to support the production of sugarcane and sugar. These measures are reflected in, 
but not limited  to, the instruments and documents identified in paragraph 4 of Annex A to this 
request.  
12. Federal -level domestic support for sugarcane and sugar provided through subsidised loans 
involving budgetary outlays and arrangements to make available subsidised loans to support the 
production of sugarcane and sugar. These measures are reflected in, but not limited to, the 
instruments and documents identified in paragraph 5 of Annex A to this request.  
13. Federal -level domestic support for sugarcane and sugar provided through financial assistance 
towards the maintenance of stocks for sugar  involving budgetary outlays, direct subsidy payments 
to producers, and other arrangements to support the production of sugarcane and sugar. These 
measures are reflected in, b ut not limited to, the instruments and documents identified in paragraph 
6 of Annex A to this request.  
14. Federal -level domestic support for sugarcane and sugar provided through financial assistance 
towards internal transport, freight, handling and other charges on export  involving budgetary 
outlays, direct subsidy payments to producers, and other arrangements to support the production 
of sugarcane and sugar. These measures are reflected in, but not limited to, the instruments and 
documents identified in p aragraph 7 of Annex A to this request.  
15. State -level domestic support for sugarcane and sugar  involving non -exempt direct payments, 
assistance subsidies including to pay the difference between the SAP and the FRP, production 
subsidies, subsidised loans a nd tax rebates or exemptions. These measures are reflected in, but not 
limited to, the instruments and documents identified in paragraph 8 of Annex A to this request.  WT/DS580/7  
 
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  III. Legal basis for Australia 's complaint: domestic support  
16. Pursuant to Article 6.2 of the DSU, Australia provides the following summary of the legal basis 
of its complaint in respect of the measures identified in paragraphs 8 to15 above as reflected in the 
documents identified in Annex  A paragraphs 1 to 8.  
17. Australia recalls that Indi a did not schedule a domestic support reduction commitment level 
in Section I of Part IV of its Schedule XII. Accordingly, under Article 6.4 of the Agreement on 
Agriculture, India 's product -specific domestic support for sugarcane is limited to a de minimis  level 
at or below 10 per cent of the value of production of sugarcane. Australia considers that India 's 
provision of domestic support through the measures identified in Section II above is inconsistent 
with India 's obligations under Articles 3.2, 6.3 and 7.2(b) of the  Agreement on Agriculture because 
it is in excess of India 's de minimis entitlement of 10  per cent of the value of production of 
sugarcane.  
IV. Export subsidies for sugar and sugarcane  
18. Pursuant to Article 6.2 of the DSU, Australia identifi es below the specific measures through 
which India provides export subsidies for sugar and sugarcane, which are the subject of this request. 
The measures at issue include the following, as well as any amending, successor, supplemental, 
replacement, renewal , extension or implementing measures thereto:  
19. Federal -level measures pertaining to sugar or sugarcane which provide subsidies contingent 
upon export performance , through, operating individually, collectively, or in combination with each 
other:  
a) Subsidie s for the production of sugarcane and sugar that are contingent upon export 
performance.  
b) Subsidies for the maintenance of stocks for sugar that are contingent upon export 
performance.  
c) Measures that prescribe maximum domestic sales quotas and stockholding l imits 
connected to export performance.  
d) "Minimum Indicative Export Quotas" (MIEQ) that require mills to export certain quantities 
of sugar.  
e) "Duty Free Import Authorisation" for sugar to be imported in the 2019 -20 and 2020 -21 
seasons.  
20. These measures are reflected in, but not limited to, the instruments and documents identified 
in paragraph 9 of Annex A to this request.  
V. Legal basis for Australia 's complaint: export subsidies  
21. Pursuant to Article 6.2 of the DSU, Australia provides the following summary of the legal basis 
of its complaint in respect of the measures identified in paragraphs 18 to 20 above as reflected in 
the documents identified in paragraph 9 of Annex  A. 
22. Australia recalls that India has not specified an export subsid y reduction commitment in 
Section II of Part IV of its Schedule XII for sugarcane or sugar. Accordingly, Australia considers that 
the measures identified in paragraphs 18 to 20 above are export subsidies inconsistent with India 's 
obligations under Articles  3.3, 9.1, and 8 of the Agreement on Agriculture, or Articles 10.1 and 8 of 
the Agreement on Agriculture.  
23. Australia further considers that these measures are inconsistent with India 's obligations under 
Article 3 of the SCM Agreement because they are pr ohibited export subsidies. Australia considers 
that India cannot rely on Article 27 of the SCM Agreement with respect t o its obligations under 
Article  3. WT/DS580/7  
 
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  VI. Failure to notify  
24. Australia considers that India has failed to notify domestic support  for sug arcane and sugar, 
or provided inadequate notification of such domestic support, since 1995 -96. 
VII. Legal basis for Australia 's complaint: failure to notify  
25. Pursuant to Article 6.2 of the DSU, Australia provides the following summary of the legal basis  
of its complaint in respect of the measures identified in paragraphs 7 to 15 and 18 to 20 as reflected 
in Annex  A. 
26. Australia considers that India is in breach of Articles 18.2 and 18.3 of the Agreement on 
Agriculture because India has not included sug arcane in any of its annual domestic support 
notifications subsequent to 1995 -96, and has not submitted an export subsidy notification since 
2009-10. 
27. Australia further considers that India has acted inconsiste ntly with Article 25 of the 
SCM Agreement because India has failed to notify its subsidies for sugarcane and sugar.  
28. Finally, Australia considers that India has acted inconsistently with Article XVI of  the 
GATT  1994 because India has granted and maintained subsidies, including price s upport, which 
operate directly or indirectly to increase exports of sugar from India, and India has not complied 
with the requirement to notify the WTO Member States in writing.   WT/DS580/7  
 
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  ANNEX A  
LIST OF INSTRUMENTS AND DOCUMENTS REFLECTING THE MEASURES AT ISSUE  
Domestic support  
1. Federal -level domestic support for sugarcane provided through  a federal administered price, 
the "Fair and Remunerative Price" (FRP) , which is a mandatory minimum price fixed by the 
Government of India that Indian sugar mills are required to pay sugarcane producers for sugarcane 
production delivered to the mill, as reflected in, but not limited to, the following instruments and 
documents:  
a) Sections 3 and 7 of the Essential Commodities Act, 1955.  
b) Sections 3, 3A, 4, 4A, and 5 of the S ugarcane (Control) Order, 1966.  
c) Communications fixing the FRP for sugarcane, including but not limited to:  
i. Communication No. 3(1)/2017 -SP-I Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution of 20  July 2018, announcing 
the FRP to be paid by sugar mills for the 2018 -19 season  
ii. Communication No. 3(3)/2016 -SP.II of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution of 1  June 2017, 
announcing the FRP to be  paid by sugar mills for the 2017 -18 season  
iii. Communication No. 3(7)/2015 -SP.I of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution of 12  April 2016, 
announcing the FRP to be paid by sugar mills for th e 2016 -17 season  
iv. Communication  No. 3(1)/2014 -SP.II of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution of 2  February 2015, 
announcing the FRP to be paid by sugar mills for the 2015 -16 season  
v. Commun ication No. 3(3)/2013 -SP.II of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution of 14  February 2014, 
announcing the FRP to be paid by sugar mills for the 2014 -15 season, and  
vi. all other federal govern ment communications, instruments, successor instruments 
and any amendments thereto that provide for a FRP for sugarcane for the 2014 -15, 
2015-16, 2016 -17, 2017 -18, 2018 -19 seasons and subsequent seasons.  
d) All Notifications fixing the FRP to be paid for suga rcane on a mill -specific basis, including but 
not limited to:  
i. Notification G.S.R. 1205(E) of the Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution of 27  September  2017 
fixing the FRP for the 2016 -17 seas on 
ii. Notification G.S.R. 1204(E) of the Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution of 27  September 2017, 
fixing the FRP for the 2015 -16 season  
iii. Notification G.S.R. 142(E) of the Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution of 17 February 2017, fixing 
the FRP for the 2015 -16 season  
iv. Notification G.S.R. 932(E) of the Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food an d Public Distribution of 30 September 2016, 
fixing the FRP for the 2015 -16 season  WT/DS580/7  
 
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  v. Notification G.S.R. 195(E) of the Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution of 28 February 2018, fixing 
the FRP f or the 2014 -15 season, and  
vi. Notification G.S.R. 752(E) of the Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution of 1 October 2015, fixing 
the FRP for the 2014 -15 season.  
e) All other federal government notifications, communications, legal instruments, successor 
instruments, and any amendments thereto, that fix the FRP or provide for a mill -specific FRP 
to be paid for sugarcane for the 2014 -15, 2015 -16, 2016 -17, 2017 -18, 2018 -19 seasons 
and sub sequent seasons.  
2.  State -level domestic support for sugarcane provided through a state administered price, the 
"State Advised Price" (SAP),  which is fixed by some Indian states and that sugarcane producers are 
required to be paid for sugarcane production  delivered to sugar mills located in that state, as 
reflected in, but not limited to, the following instruments and documents:  
a) Andhra Pradesh:  
i. Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961  
ii. Price Policy for Sugarcane (2018 -19 sugar season), Commission for Agricultural 
Costs and Prices, Department of Agriculture, Cooperation and Farmers Welfare, 
Ministry of Agriculture and Farmers Welfare, Government of India, August 2017,2 
which reflects the SAP for Andhra Pradesh for the 2014 -15, 20 15-16 and 2016 -17 
seasons, 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 Andhra Prad esh during 
the 2014 -15, 2015 -16, 2016 -17, 2017 -18, 2018 -19 and subsequent seasons.  
b) Bihar:  
i. Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981  
ii. Bihar Sugarcane (Regulation of Supply and Purchase) Rules, 1978  
iii. Communication of the Cane Development & Sugar Industry, Government of Bihar of 
24 November 2016 that announces the SAP for sugarcane to be paid by sugar mills 
in Bihar for the 2016 -17 season  
iv. Price Policy for Sugarcane (2018 -19 sugar season) , Commission for Agricultural 
Costs and Pr ices, Department of Agriculture, Cooperation and Farmers Welfare, 
Ministry of Agriculture and Farmers Welfare, Government of India, August 2017,3 
which reflects the SAP for Bihar for the 2014 -15, 2015 -16 and 2016 -17 seasons, 
and 
v. 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 the 2014 -
15, 2015 -16, 2016 -17, 2017 -18,4 2018-19 and sub sequent seasons.  
                                                
2 Available  at 
<http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2andDocId=1andPageId=41andKeyId=622>, p. 57.  
3 Available at  
<http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2andDocId=1andPageId=41andKeyId=622>, p. 57.  
4 Referred to in ‘Mills to buy sugar cane a t 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>.  WT/DS580/7  
 
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  c) Haryana:  
i. Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953, as it applies to 
the State of Haryana  
ii. Punjab Sugarcane (Regulation of Purchase and Supply) Haryana Amendment Act, 
2004 
iii. Haryana Sugarcane (Regulation of Supply and Pur chase) Rules, 1992  
iv. Price Policy for Sugarcane (2018 -19 sugar season) , Commission for Agricultural 
Costs and Prices, Department of Agriculture, Cooperation and Farmers Welfare, 
Ministry of Agriculture and Farmers Welfare, Government of India, August 2017,5 
which reflects the SAP for Haryana for the 2014 -15, 2015 -16 and 2016 -17 seasons, 
and 
v. any other documents, state -level legal instruments, including successor 
instruments, and any amendments thereto, that provide for a mandatory minimum 
price for sugarcane t hat is higher than the FRP in the State of Haryana for the 2014 -
15, 2015 -16, 2016 -17, 2017 -18,6 2018-197 and subsequent seasons.  
d) Karnataka:  
i. Karnataka Sugarcane (Regulation of Purchase and Supply) Act, 2013  
ii. Price Policy for Sugarcane (2018 -19 sugar season) , Commission for Agricultural 
Costs and Prices, Department of Agriculture, Cooperation and Farmers Welfare, 
Ministry of Agriculture and Farmers Welfare, Government of India, August 2017,8 
which reflects the SAP for Karnataka for the 2014 -15, 2015 -16 and 2016 -17 
seasons, and  
iii. any other documents, state -level legal instruments, including successor 
instruments, in the State of Karnataka that provide for a mandatory minimum price 
for sugarcane that is higher than the FRP during the 2014 -15, 2015 -16, 2016 -17, 
2017-18, 2018 -19 seasons and subsequent seasons.  
e) Maharashtra:  
i. Essential Commodities (Maharashtra Amendment) Act, 1975  
ii. Maharashtra Regulation of Sugarcane Price (Supplied to Factories) Act, 2013  
iii. Price Policy for Sugarcane (2018 -19 sugar season) , Commission for Agricultural 
Costs and Prices, Department of Agriculture, Cooperation and Farmers Welfare, 
Ministry of Agriculture and Farmers Welfare, Government of India, August 2017,9 
which reflects the SAP for Maharashtra for the 2014 -15, 2015 -16 and 20 16-17 
seasons, and  
iv. any other documents, state -level legal instruments, including successor 
instruments, in the State of Maharashtra that provide for a mandatory minimum 
                                                
5 Available at  
<http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2andDocId=1andPageId=41andKeyId=622>, p. 57.  
6 Referred to in "Sugar mills start crushing sugarcane", Haryanaabtak, 3 November 2017, available at 
<http://haryanaabtak.com/featured/palwal -haryana -03-november -report/ >. 
7 Referred to in "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/ >. 
8 Availabl e at 
<http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2andDocId=1andPageId=41andKeyId=622>, p. 57.  
9 Available  at 
<http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2andDocId=1andPageId=41andKeyId=622>, p. 57.  WT/DS580/7  
 
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  price for sugarcane that is higher than the FRP during the 2014 -15, 2015 -16, 2016 -
17, 2017-18, 2018 -19 seasons and subsequent seasons.  
f) Punjab:  
i. Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953  
ii. Punjab Sugarcane (Regulation of Purchase and Supply) Rules, 1958  
iii. Price Policy for Sugarcane (2018 -19 sugar season) , Commission for Agric ultural 
Costs and Prices, Department of Agriculture, Cooperation and Farmers Welfare, 
Ministry of Agriculture and Farmers Welfare, Government of India, August 2017,10 
which reflects the SAP for Punjab for the 2014 -15, 2015 -16 and 2016 -17 seasons, 
and 
iv. any ot her 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 Punjab for the 2014 -
15, 2015 -16, 2016 -17, 2017 -18,11 2018-1912 and subsequent seasons.  
g) Tamil Nadu:  
i. Tamil Nadu Sugarcane (Regulation of Purchase Price) Act, 201813  
ii. Notification G.O.(Ms).No.228 of the Agriculture (S1) Department of the Government 
of Tamil Nadu of 11 September 2018 that provides 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 15 March 2018  
iv. Notification G.O.(Ms).No.20 of the Agriculture (S1) Department of the Government 
of Tamil Nadu of 5 January 2017 that announces the State Advised Price for 
sugarcane to be paid by sugar mills in Tamil Nadu for the 2016 -17 season  
v. Notification G.O .(Ms).No.20 of the Agriculture (S1) Department of the Government 
of Tamil Nadu of 11 January 2016 that announces the State Advised Price for 
sugarcane to be paid by sugar mills in Tamil Nadu for the 2015 -16 season  
vi. Notification G.O.(Ms).No.15 of the Agricul ture (S1) Department of the Government 
of Tamil Nadu of 14 January 2015 that announces the State Advised Price for 
sugarcane to be paid by sugar mills in Tamil Nadu for the 2014 -15 season  
vii. Price Policy for Sugarcane (2018 -19 sugar season) , Commission for Ag ricultural 
Costs and Prices, Department of Agriculture, Cooperation and Farmers Welfare, 
Ministry of Agriculture and Farmers Welfare, Government of India, August 2017,14 
which reflects the SAP for Tamil Nadu for the 2014 -15, 2015 -16 and 2016 -17 
seasons, and  
                                                
10 Available  at 
<http://cacp.dacnet.nic .in/ViewQuestionare.aspx?Input=2andDocId=1andPageId=41andKeyId=622>, p. 57.  
11 Referred to in "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 >. 
12 Referred to in "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>.  
13 Reflected in Tamil Nadu Government Gazette Extraord inary No. 249, 12 July 2018.  
14 Available  at 
<http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2andDocId=1andPageId=41andKeyId=622>, p. 57.  WT/DS580/7  
 
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  viii. any other documents, state -level legal instruments, including successor 
instruments, in the State of Tamil Nadu that provide for a mandatory minimum price 
for sugarcane that is higher than the FRP during the 2014 -15, 2015 -16, 2016 -17, 
2017-18, 2018 -19 sea sons and subsequent seasons.  
h) Telangana:  
i. Telangana Sugarcane (Regulation of Supply and Purchase) Act, 1961  
ii. Price Policy for Sugarcane (2018 -19 sugar season) , Commission for Agricultural 
Costs and Prices, Department of Agriculture, Cooperation and Farmers Welfare, 
Ministry of Agriculture and Farmers Welfare, Government of India, August 2017,15 
which reflects the SAP for Telangana for the 2014 -15 and 2015 -16 seasons, and  
iii. any other documents, state -level legal instruments, including successor 
instrumen ts, in the State of Tamil Nadu that provide for a mandatory minimum price 
for sugarcane that is higher than the FRP during the 2014 -15, 2015 -16, 2016 -17, 
2017-18, 2018 -19 seasons and subsequent seasons.  
i) Uttarakhand:  
i. Uttarakhand Sugarcane (Regulation of Pur chase and Supply) Act, 2013  
ii. Uttarakhand Sugarcane (Regulation of Purchase and Supply) (Amendment Act), 
2013 
iii. Price Policy for Sugarcane (2018 -19 sugar season) , Commission for Agricultural 
Costs and Prices, Department of Agriculture, Cooperation and Farmers Welfare, 
Ministry of Agriculture and Farmers Welfare, Government of India, August 2017,16 
which reflects the SAP for Uttarakhand for the 2014 -15, 2015 -16 and 2016 -17 
seasons, and  
iv. any other documents, state -level legal instruments, including successor 
instru ments, in the State of Uttarakhand that provide for a mandatory minimum 
price for sugarcane that is higher than the FRP during the 2014 -15, 2015 -16, 2016 -
17, 2017 -18,17 2018-1918 seasons and subsequent seasons.  
j) Uttar Pradesh:  
i. Uttar Pradesh (Regulation of Sup ply and Purchase) Act, 1953  
ii. Notification No. 24/2018/20177/46 -3-18-3(48)/98 -99 of the Sugar Industry 
Section -3, Government of Uttar Pradesh of 1 December 2018, that establishes a SAP 
for the 2018 -19 season19 
iii. Notification No. 2489/46 -3-17-3(48)/98 -99 of the Sugar Industry Section -3, 
Government of Uttar Pradesh of 26 October 2017, that establishes a SAP for the 
2017-18 season  
iv. Price Policy for Sugarcane (2018 -19 sugar season) , Commission for Agricultural 
Costs and Prices, Department of Agriculture, Cooperation and Farmers Welfare, 
                                                
15 Available  at 
<http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2andDocId=1andPageId=41andKeyId=622>, p. 57.  
16 Ibid. 
17 Referred to in "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#>.  
18 Ibid. 
19 Referred to in  "UP govt decides not to raise cane 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>.   WT/DS580/7  
 
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  Ministry of Agriculture and Farmers Welfare, Government of India, August 2017,20 
which reflects the SAP for Uttar Pradesh for the 2014 -15, 2015 -16 and 2016 -17 
seasons, and  
v. any other documents, state -level legal instruments, including su ccessor 
instruments, in the State of Uttar Pradesh that provide for a mandatory minimum 
price for sugarcane that is higher than the FRP during the 2014 -15, 2015 -16, 2016 -
17, 2017 -18, 2018 -19 seasons and subsequent seasons.  
3. Federal -level domestic support  provided through a federal administered price, the "Minimum 
Selling Price" (MSP) , that Indian sugar mills are required to charge for sugar sold into the domestic 
market in India as reflected in, but not limited to, the following instruments and documents:  
a) Section 3 of the Essential Commodities Act, 1955.  
b) Sugar (Control) Order, 1966.  
c) Sugar Price (Control) Order, 2018.  
d) All other legal instruments, successor instruments, communications and any amendments 
thereto, that set, restate, reaffirm or otherwise provi de for a minimum price for domestic 
sugar sales in India from 2018 onwards, including but not limited to:  
i. Order S.O. 874 (E) of the Ministry of Consumer Affairs, Food and Public Distribution, 
Department of Food and Public Distribution of 14 February 2019 f ixing the minimum 
selling price at INR 31 per kilogram, and  
ii. Order S.O. 2346 (E) of the Ministry of Consumer Affairs, Food and Public Distribution, 
Department of Food and Public Distribution Order of 7 June 2018 fixing the minimum 
selling price at INR 29 pe r kilogram.  
e) All other legal instruments, successor instruments, communications and any amendments 
thereto providing for a minimum price for sugar for the 2014 -15, 2015 -16, 2016 -17, 2017 -
18, 2018 -19 seasons and subsequent seasons.  
4. Federal -level domestic support for sugarcane and sugar provided through  production -based 
assistance  involving budgetary outlays, direct subsidy payments to producers, and other 
arrangements to support the production of sugarcane and sugar, as reflected in,  but not limited to, 
the following instruments and documents:  
a) "Scheme for Assistance to Sugar Mills" for the 2018 -19 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 and 
Public Distribution, Department of Food and Public 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 -18 sugar season, providing direct 
payment of 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 Affairs, Food and 
Public Distribution, Department of Food and Public Distribution of 9 May 2018  
                                                
20 Available  at 
<http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2andDocId=1andPageId=41andKeyId=622>, p. 57.  WT/DS580/7  
 
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  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  2018,21 
and 
iv. Budget Provisions, Notes on Demands for Grants, 2019 -2020, Ministry of Cons umer 
Affairs, Food and Public Distribution, Demand No. 16, Department of Food and Public 
Distribution.  
c) "Scheme for extending production subsidy to sugar mills" for the 2015 -16 sugar season, 
providing direct payment of cash grants (INR 45 per ton/INR 4.5 pe r quintal):  
i. Notification No. 20(43)/2015 -S.P.-1 of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution, of 2  December 
201522  
ii. Notification No. 20(43)/2015 -S.P.-1 of the Ministry of Consumer Affairs, Fo od 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 of Food and Public 
Distrib ution (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 Distribut ion, Chapter II, item 6.10 
(INR 950.01 in crores/INR 4.5 per quintal for estimated 255 MT of cane).  
d) All other documents, instruments, successor instruments and any amendments thereto 
providing for production -based assistance to sugarcane for the 2014 -15, 20 15-16, 2016 -17, 
2017-18, 2018 -19 seasons and subsequent seasons.  
5. Federal -level domestic support for sugarcane and sugar provided through subsidised loans  
involving budgetary outlays and arrangements to make available subsidised loans to support the 
production 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 -19 sugar season:  
i. Notification No. 1(4)/2019 -S.P.-1 of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution, of 2  March 2019.  
b) "Scheme for Extending Soft Loan to Sugar Mills" for the 2014 -15 sugar season:  
                                                
21 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".  
22 Including disbursements made to September 2016 and beyond, referred to on Department of Food 
and Public Distribution web site, "Production subsidy: Since the production subsidy scheme was withdrawn 
before time, the Central Government has decided to disburse t he 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/sugar.htm >. See also Notification 20(43)/2015 -S.P.-1 of the Ministry of 
Consumer Affairs, Food and Public Distribution, Department of Food and Public Distribution, of 19 May 20 16. WT/DS580/7  
 
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  i. Budget Provisions, Notes on Demands for Grants, 2019 -20, 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 -19, Ministry of Consumer 
Affairs, Food and Public Distribution, Demand No. 16, Department of Food and Publ ic 
Distribution  
iii. Budget Provisions, Notes on Demands for Grants, 2017 -18, Ministry of Consumer 
Affairs, Food and Public Distribution, Demand No. 16, Department of Food and Public 
Distribution  
iv. 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  
v. Notification No. 1(5)/2015 -S.P.-I of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distrib ution of 23  June 2015  
vi. Notification No. 1(7)/2015 -S.P.-I. of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution of 1  August  2015, 
and 
vii. Notification No. 1(7)/2015 -S.P.-I. of the Ministry of Consumer Affa irs, Food and 
Public Distribution, Department of Food and Public Distribution of 5  October  2015.23 
c) "Scheme for Extending Financial Assistance to Sugar Undertakings" (SEFASU 2014) for the 
2013-14 sugar season:  
i. Budget Provisions, Notes on Demands for Grants,  2019-20, 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 -19, Ministry of Consumer 
Affairs, Food and Public Distribution, Demand No. 16, Department of Food and Public 
Distribution  
iii. Budget Provisions, Notes on Demands for Grants, 2017 -18, Ministry of Consumer 
Affairs, Food and Public Distribution, Demand No. 16, Department of Food and Public 
Distribution  
iv. Budget Provisions, Notes on Demand s for Grants, 2016 -17, Ministry of Consumer 
Affairs, Food and Public Distribution, Demand No. 17, Department of Food and Public 
Distribution  
v. Notification No. 20 -90/2013 -SP.-II of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of  Food and Public Distribution of 3  January  2014  
vi. Communication F. No. 3/77/2013 -AC of the Ministry of Finance, Department of 
Financial Services of 9  January  2014 
vii. Communication F. No. 3/77/2013 -AC of the Ministry of Finance, Department of 
Financial Services  of 27 January  2014 
                                                
23 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. 4,04 7 crore. To ensure that farmers are paid their dues expeditiously, 
the financial assistance has been passed on directly to the cane growers by the banks after obtaining the list 
from the mills. Furthermore, the Government has provided one year moratorium o n this loan, and will bear the 
interest subvention cost to the extent of Rs. 600 crore for the said period."  WT/DS580/7  
 
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  viii. Communication CPP/AKS/613 from the State Bank of India to the Indian Banks ' 
Association of 5 February 2014  
ix. 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, 
and 
x. 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.  
d) Documents reflecting loans granted at subsidised interest rates under Sections 4 and 5 of 
the Sugar Development Fund Act 1982, and the Sugar Development Fund Rules 1983.  
e) All other documents, instruments, successor instruments and any amendment thereto at the 
federal level that provide for loans to sugar or sugarc ane producers at subsidised interest 
rates, for the 2014 -15, 2015 -16, 2016 -17, 2017 -18, 2018 -19 seasons and subsequent 
seasons.  
6. Federal -level domestic support for sugarcane and sugar provided through financial assistance 
towards the maintenance of stock s for sugar  involving budgetary outlays, direct subsidy payments 
to producers, and other arrangements to support the production 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.  
b) Sugar (Control) Order, 1966.  
c) "Scheme for Creation and Maintenance of Buffer Stock" for the 2017 -18 sugar season:  
i. Notification No. 1(6)/2018 -SP-I of the Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food a nd 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 F ood 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 Public Distribution of 31  December  2018.  
d) Stockholding orders:  
i. Order G.S.R. 471(E) of the Ministry of Consumer Affairs, Food & Public Distribution 
of 29 April 2016  
ii. Order F. No. 1(6)/2016 -S.P.-1 of the 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 & P ublic Distribution of 28 October 2016  
iv. Order G.S.R.1069(E)., F. No. 1(6)/2016 -S.P.-1 of the Ministry of Consumer Affairs, 
Food & Public Distribution of 28 August 2017  
v. Order F. No. 1(2)/2018 -S.P.-1 of the Ministry of Consumer Affairs, Food and Public 
Distrib ution of 8 February 2018, and  
vi. Order S.O.2347(E) of the Ministry of Consumer Affairs, Food & Public Distribution, 
Department of Food & Public Distribution of 7 June 2018, enabling the Government 
of India to specify quantities of sugar to be held in stock by  sugar mills:  WT/DS580/7  
 
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  1.  Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer Affairs, 
Food and Public Distribution of 7 June 2018  
2. Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer Affairs, 
Food and Public Distribution of 29 June 2018  
3.  Order  F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer Affairs, 
Food and Public Distribution of 30 July 2018  
4.  Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer Affairs, 
Food and Public Distribution of 31 August 2018  
5.  Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer Affairs, 
Food and Public Distribution of 28 September 2018  
6.  Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer Affairs, 
Food and Public Distribution of 31 October 2018  
7.  Order F. No. 5 -1/2018 -Sugar Con trol of the Ministry of Consumer Affairs, 
Food and Public Distribution of 30 November 2018  
8.  Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer Affairs, 
Food and Public Distribution of 28 December 2018  
9.  Order F. No. 5 -1/2018 -Sugar Control of th e Ministry of Consumer Affairs, 
Food and Public Distribution of 31 January 2019  
10. Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer 
Affairs, Food and Public Distribution of 28 February 2019  
11. Order F. No. 5 -1/2018 -Sugar Control of the Ministry of  Consumer 
Affairs, Food and Public Distribution of 25 March 2019  
12. Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer 
Affairs, Food and Public Distribution of 30 April 2019  
13. Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer 
Affairs,  Food and Public Distribution of 31 May 2019, and  
14. Order F. No. 5 -1/2019 (July, 2019) -Sugar Control of the Ministry of 
Consumer Affairs, Food and Public Distribution of 28  June 2019.  
e) All other instruments, successor instruments and any amendment thereto at the federal 
level that provide financial assistance towards the maintenance of stocks of sugar or 
sugarcane, for the 2014 -15, 2015 -16, 2016 -17, 2017 -18, 2018 -19 seasons and subsequent 
seasons.  
7.  Federal -level domestic support for sugarcane and sugar provided through financial assistance 
towards internal transport, freight, handling and other charges on export  involving budgetary 
outlays, direct subsidy payments to producers, and other arrangements to support the production 
of sugarcane and sugar, as r eflected in, but not limited to, the following instruments and documents:  
a) Rules 20A and 20B of the Sugar Development Fund Rules, 1983.  
b) Scheme for "Defraying expenditure on marketing and promotion services for raw sugar 
production", also referred to as "Raw  Sugar Export Incentive Scheme":  
i. Notification G.S.R. 128 (E) of the Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribut ion of 28 February 2014 
(F. No. 20(90)/2013 -SP-I) WT/DS580/7  
 
- 15 - 
 
  ii. Notification G.S.R.326 (E) of the Minis try of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution of 7 May 2014  
iii. Notification G.S.R.394 (E) of the Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution of 11  June 2014 
iv. Notification G.S.R.572 (E) of the Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution of 8  August  2014, and  
v. Notification G.S.R.127 (E) of the Ministry of Consumer Affairs, Food and Public 
Distri bution, Department of Food and Public Distribut ion of 27  February 2015 
(F. No. 20(90)/2013 -SP-I). 
c) "Scheme for defraying expenditure towards internal transport, freight, handling and other 
charges on export":  
i. 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 
ii. Communication F. No. 1 -3/2018 -Trade of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distributio n of 19 November 2018  
iii. Notification No. S.O. 6322(E) of the Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution of 26  December 2018, and  
iv. 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.  
d) All other documents, instruments, successor instruments and any amendments thereto 
providing for financial assistance towards internal transport, f reight, handling and other 
charges on export for sugarcane or sugar for the 2014 -15, 2015 -16, 2016 -17, 2017 -18, 
2018-19 seasons and subsequent seasons.  
8. State -level domestic support for sugarcane and sugar  involving non -exempt direct payments, 
assistance  subsidies including to pay the difference between the SAP and the FRP, production 
subsidies, subsidised loans, and tax rebates or exemptions, as reflected in, but not limited to, the 
following instruments and documents:  
a) Andhra Pradesh:  
i. "Assistance to coop erative sugar factories towards reimbursement of purchase tax" 
incentives:  
i. Government of Andhra Pradesh, Budget Estimates 2017 -18 for Industries 
and Commerce Department  
ii. Government of Andhra Pradesh, Budget Estimates 2016 -17 for Industries 
and Commerce De partment, and  
iii. 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 Remunerative 
Price" granted or subsidised by the Government of Andhra Pradesh :  
i. Government of Andhra Pradesh, Budget Estimates 2018 -19 for Industries 
and Commerce Department  
ii. Government of Andhra Pradesh, Budget Estimates 2017 -18 for Industries 
and Commerce Department  WT/DS580/7  
 
- 16 - 
 
  iii. Government of Andhra Pradesh, Budget Estimates 2016 -17 for Industries 
and Commerce Department, and  
iv. Government of Andhra Pradesh, Budget Estimates 2015 -16 for Industries 
and Commerce Department.    
b) Bihar:  
i. Notification SO No. 02/Regu -01-505/2017 -805 of the Government of Bihar, 
Sugarcane Industries Department of 17 M ay 2018, which grants a rebate to sugar 
mills on the sugarcane purchase tax for cane purchased in the 2017 -18 sugar 
season.  
ii. Communication Janapank -02 Regu -01-506/2018 -/ Patna of the Government of 
Bihar, Sugarcane Industries Department of March 2019, which outlines a grant for 
sugar mills to be allocated for the 2018 -19 and 2019 -20 financial years.  
iii. Government of Bihar Gazette No. 444, Notification No. 363 of the Sugarcane 
Industries Department of 5 March 2019, titled "Subsidy for cane price".  
iv. Government of B ihar Gazette No. 438, Notification No. 362 of the Sugarcane 
Industries Department of 5 March 2019, titled "Exemption of Purchase Tax".  
c) Gujarat:  
i. "Scheme 1" of the Government of Gujarat, Director of Sugar, Agriculture, Farmers 
Welfare and Co -operation Depart ment 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 for the 2018 -19 sugar season.  
ii. "Interest subvention against the purchase tax/soft loan to the co -operative sugar 
factories":  
i. Government of Gujarat, Budget Estimates of Agriculture, Farmers Welfare & 
Co-operation Department for 2019 -20 
ii. Government of Gujarat, Budget Estimates of Agriculture, Farmers Welfare & 
Co-operation Departm ent for 2018 -19 
iii. Government of Gujarat, Budget Estimates of Agriculture, Farmers Welfare & 
Co-operation Department for 2017 -18 
iv. Government of Gujarat, Budget Estimates of Agriculture, Farmers Welfare & 
Co-operation Department for 2016 -17, and  
v. Government of G ujarat, Budget Estimates of Agriculture, Farmers Welfare & 
Co-operation Department for 2015 -16. 
iii. "Scheme 4" of the Government of Gujarat, Director of Sugar, Agriculture, Farmers 
Welfare and Co -operation Department of 18 June 2018, titled "Liquidity support loan 
to sugar co -operative societies", which provides for a liquidity support loan to sugar 
mills for the 2018 -19 season.  
iv. "Liquidity support loan to sugar cooperatives" granted by the Government of 
Gujarat:  
i. Government of Gujarat, Budget Estimates of Agricu lture, Farmers Welfare & 
Co-operation Department for 2019 -20 WT/DS580/7  
 
- 17 - 
 
  ii. Government of Gujarat, Budget Estimates of Agriculture, Farmers Welfare & 
Co-operation Department for 2018 -19 
iii. Government of Gujarat, Budget Estimates of Agriculture, Farmers Welfare & 
Co-operatio n Department for 2017 -18 
iv. Government of Gujarat, Budget Estimates of Agriculture, Farmers Welfare & 
Co-operation Department for 2016 -17, and  
v. Government of Gujarat, Budget Estimates of Agriculture, Farmers Welfare & 
Co-operation Department for 2015 -16. 
d) Harya na: 
i. "Financial assistance to private sugar mills for making payments to the cane 
growers" in Haryana:  
i. Government of Haryana, Finance Department, Budget 2019 -20, Annual 
Financial Statement and Explanatory Memorandum on the Budget  
ii. Government of Haryana, Finance Department, Budget 2019 -20, Vol. III, 
Detailed Estimates Capital Expenditure, and  
iii. Government of Haryana, Finance Department, Budget 2018 -19, 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 -19 sugar season.  
iii. Government of Haryana financial assistance (subsidy and soft loans) of INR 16 per 
quintal, to clear sugarcane price dues for the 2018 -19 sugar season.24 
iv. "One time settlement of loans to cooperative sugar mills Kaithal, Meham, Panipat, 
Rohtak, Sonepat, Jind, Palwal, Gohana, Shahabad, Karna":  
i. Government of Haryana, Finance Department, Budg et 2019 -20, Vol. III, 
Detailed Estimates Capital Expenditure, and  
ii. Government of Haryana, Finance Department, Budget 2018 -19, Detailed 
Estimates Capital Expenditure.  
v. "Loans to cooperative sugar mills":  
i. Government of Haryana, Finance Department, Budget 2019 -20, Vol. III, 
Detailed Estimates Capital Expenditure, and  
ii. Government of Haryana, Finance Department, Budget 2018 -19, Detailed 
Estimates Capital Expenditure.  
                                                
24 "State subsidies for farmers to improve mills’ liquidity, clear cane dues", Business Standard, 19 
October 2018, available at <https://www.busines s-standard.com/article/economy -policy/state -subsidies -to-
improve -mills-liquidity -clear-cane-dues-118101900698_1.html>, and "State subsidies to improve mills’ 
liquidity & clear cane dues: Report", Daily Pioneer , 20 October 2018, available at 
<https://www.da ilypioneer.com/2018/business/state -subsidies -to-improve -mills----liquidity ---clear-cane-dues-
report.html>  WT/DS580/7  
 
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  e) Maharashtra:  
i. Notification No. SCPT -1117/CR -03/Taxation -3 of the Finance Department, 
Government of M aharashtra of 19 April 2017, which provides a purchase tax 
exemption to sugar mills for the 2015 -16 and 2016 -17 sugar seasons.  
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 15 March 2018, referring to payments to sugarcane producers in 
addition to the federal FRP  
ii. Order G.O. (Ms). No.230 of the Agriculture (S1) Department of the Government of 
Tamil Nadu of 17 September 2018 tha t provides for payments to sugarcane 
producers in addition to the federal FRP for the 2017 -18 season  
iii. Order G.O. (Ms). No.191 of the Agriculture (S1) Department of the Government of 
Tamil Nadu of 24 July 2018 that provides for payments to sugarcane producer s to 
in addition to the federal FRP for the 2017 -18 season  
iv. Speech of Thiru O. Panneerselvam, Hon 'ble Deputy Chief Minister, Government of 
Tamil Nadu, presenting the Budget for the year 2019 -2020 to the Legislative 
Assembly on 8 February 2019, referring to payments to sugarcane producers in 
addition to the federal FRP, and  
v. Order G.O. (Ms). No.61 of the Government of Tamil Nadu, Agriculture Department, 
dated 7 March 2019, that provides for payments to sugarcane producers in addition 
to the federal FRP for the  2018-19 season.  
vi. "Production incentive to sugarcane farmers":  
i. Government of Tamil Nadu, Budget Estimate 2019 -20, Agriculture 
Department, Demand 5.  
vii. "Loans to co -operative sugar mills":  
i. Government of Tamil 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 
incent ive.  
h) Uttar Pradesh:  
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 purchase tax to sugar mills for the 2012 -13 and 2013 -14 seasons  
ii. Communication No. 1112/… -1/13/2503/2010 from the Government of Uttar Pradesh 
to the Sugarcane and Sugar Commissioner of 25 November 2014, granting a rebate 
on the sugarcane purchase tax to sugar mills for the 2014 -15 season  
iii. Communication No. 1112/… -1/13/2503/2010 from the Government of Uttar Pradesh 
to managers of six banks of 24 September 2015, which extends an government 
guarantee on loans provided to 22 sugar mills under the Govern ment of India 's WT/DS580/7  
 
- 19 - 
 
  “Scheme for extending soft loans to sugar mills” notified 23  June 2015, 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, gr anting a 
rebate on the sugarcane purchase tax to sugar mills for the 2015 -16 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 l oans to sugar mills for the 2016 -17 season  
vi. Documents relating to a production subsidy of INR 45 per metric ton/INR 4.5 per 
quintal and concessional loan scheme announced by the Government of Uttar 
Pradesh on or around 26 September 2018,25 and 
vii. Communication No. 08/2019/753(1)/46 -2-19-102(9)/2019 from the Government of 
Uttar Pradesh to the Sugarcane Commissioner of 4 April 2019, which provides 
concessional loans to sugar mills for the 2018 -19 season.  
i) Any other documents, state -level legal instruments, includin g successor instruments, that 
reflect various other forms of non -exempt direct payments, assistance subsidies, subsidised 
loans, subsidies specifically provided to producers of sugarcane and sugar for the 
maintenance of buffer stocks, and other subsidies s pecifically provided to producers of 
sugarcane and sugar by any of the above -mentioned states as well as the states of 
Karnataka, Madhya Pradesh, Punjab, and Uttarakhand, for the 2014 -15, 2015 -16, 2016 -17, 
2017-18, 2018 -19 seasons and subsequent seasons.26 
Export subsidies  
9. Federal -level measures pertaining to sugar or sugarcane which provide subsidies contingent 
upon export performance , operating individually, collectively, or in combination with each other, as 
reflected in, but not limited to, the follow ing instruments and documents:  
a) "Minimum Indicative Export Quotas" (MIEQ) that require mills to export certain quantities of 
sugar:  
i. Order F. No. 1(10)/2015 -SP-1 of Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Dis tribution, communication to sugar 
mills, of 18 September 2015  
ii. Cabinet Committee on Economic Affairs (CCEA) Press Release of 18  November  2015 
iii. 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 8 June 2016  
                                                
25 Referred to in "Sweet & Sour: UP offers Rs 4000 crore loan, subsidy to clear cane dues", Financial 
Express , 26 September 2018: "the soft loans will be provided through banks and other financial institutions on 
an interest rate of 5% for five years to all those sugar mills that have paid at least 30% of their total cane 
dues." available at  <https://www.financialexpress.com/industry/sweet -sour-up-offers -rs-4000-crore-loan-
subsidy -to-clear-cane-dues/1326772/>.  
26 Including support referred to 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; "Supplementary budget 
tabled by Yogi govt ", The Pioneer , 28 August 2018, available at https://www.dailypioneer.com/2018/state -
editions/supplementary -budget -tabled -by-yogi-govt.html; The Hindu, Punjab govt. to pay sugarcane farmers, 
5 December 2018 at https://www.thehindu.com/news/national/other -states/punjab -govt-to-pay-sugarcane -
farmers/article25674269.ece.  WT/DS580/7  
 
- 20 - 
 
  iv. Notification No. 1(4)/2018 -SP-I of the Ministry of Consumer Affairs, Food & Public 
Distribution, Department of Food & Public Distribution of 28  March  2018, which 
allocates MIEQ to individual  mills for the 2017 -18 sugar season  
v. Notification No. 1(4)/2018 -SP-I of the Ministry of Consumer Affairs, Food & Public 
Distribution, Department of Food & Public Distribution of 9 May 2018, which revises 
the allocation of MIEQ for the 2017 -18 sugar season  
vi. Notification No. 1(4)/2018 -SP-I of the Ministry of Consumer Affairs, Food & Public 
Distribution, Department of Food & Public Distribution of 23  August  2018, which 
makes certain amendments to Notification No.  1(4)/2018 -SP-I of 9 May 2018  
vii. Notification No. 1( 4)/2018 -SP-I of the Ministry of Consumer Affairs, Food & Public 
Distribution, Department of Food & Public Distribution of 28  September 2018, which 
allocates MIEQ to individual mills for the 2018 -19 sugar season  
viii. Notification No. 1(4)/2018 -SP-I of the Minist ry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distribution of 12  October  2018 
ix. Notification No. 1(4)/2018 -SP-I of the Ministry of Consumer Affairs, Food and Public 
Distribution, Department of Food and Public Distributio n of 20  November 2018  
x. Communication from the Ministry of Consumer Affairs, Food and Public Distribution, 
Department of Food and Public Distribution of 19  December  2018, and  
xi. Communication No. 1(18)/2018 -SP-I of the Ministry of Consumer Affairs, Food and 
Public Distribution, Department of Food and Public Distribution of 18 January 2019.  
b) Subsidies for the production of sugarcane and sugar that are contingent upon export 
performance:  
i. "Scheme for Assistance to Sugar Mills" for the 2018 -19 sugar season, providing  
direct payment of cash grants (INR 13.88 per quintal):  
1. Notification No. 1(14)/2018 -S.P.-I of the Ministry of Consumer Affairs, Food 
and Public Distribution, Department of Food and Public Distribution of 
5 October  2018, and  
2. Budget Provisions, Notes on De mands 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 -18 sugar season, providing 
direct payment of cash grants  (INR 55 per 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 a nd Public Distribution of 
9 May 2018 
2. Notification No. 1(5)/2018 -S.P.-I of the Ministry of Cons umer Affairs, Food 
and Public Distribution, Department of Foo d and Public Distribution of 
25 June 2018  
3. 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 2018,27 and 
                                                
27 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".  WT/DS580/7  
 
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  4. 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.  
iii. "Scheme for extending production subsidy to sugar mills" for the 2015 -16 sugar 
season, providing direct payment of cash grants (INR 45 per ton/INR 4.5 per 
quintal):  
1. Notification No. 20(43)/2015 -S.P.-1 of the Ministry of Consumer Affairs, 
Food and Public Distribution, Department of Food and Public Distribution, of 
2 December 2015,28 and 
2. Notification No. 20(43)/2015 -S.P.-1 of the Ministry of Consumer Affairs, 
Food and Public Distribution, Department of Food and Public Distribution, of 
19 May 2016.  
c) Subsidies for the maintenance of stocks for sugar that are contingent upon export 
performance:  
i. "Scheme for Creation and Maintenance of Buffer Stock" for the 2017 -18 sugar 
season: 
1. Notification No. 1(6)/2018 -SP-I of the Ministry of Consumer Affairs, Food 
and Public Distribution, Department of Foo d and Public Distribution of 
15 June 2018 
2. 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  
3. 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.  
ii. Instruments and documents that prescribe maximum domestic sales quotas and 
stockholding limits connected to export performance, including but not limited to:  
1. Order S.O.2347(E) of the Ministry of Consumer Affairs, Food & Public 
Distribution, D epartment of Food & Public Distribution of 7 June 2018, 
enabling the Government of India to specify quantities of sugar to be held 
in stock by sugar mills:  
1.  Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer 
Affairs, Food and Public Distribution of 7 June 2018  
2. Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer 
Affairs, Food and Public Distribution of 29 June 2018  
3.  Order F. No. 5 -1/2018-Sugar Control of the Ministry of Consumer 
Affairs, Food and Public Distribution of 30 July 2018  
                                                
28 Including disbursements made to September 2016 and beyond, referred to on Department of Food 
and Public Distribution web site, "Production subsidy: Since the production subsidy  scheme was withdrawn 
before time, the Central Government has decided to disbur se 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/sugar.htm >. See also Notification 20(43)/2015 -S.P.-1 of the Ministry of 
Consumer Affairs, Food and Public Distribution, Department of Food and Public Distribution, of 19 Ma y 2016.  WT/DS580/7  
 
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  4.  Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer 
Affairs, Food and Public Distribution of 31 August 2018  
5.  Order F. No. 5 -1/2018 -Sugar Control  of the Ministry of Consumer 
Affairs, Food and Public Distribution of 28 September 2018  
6.  Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer 
Affairs, Food and Public Distribution of 31 October 2018  
7.  Order F. No. 5 -1/2018 -Sugar Control of the Mi nistry of Consumer 
Affairs, Food and Public Distribution of 30 November 2018  
8.  Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer 
Affairs, Food and Public Distribution of 28 December 2018  
9.  Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer 
Affairs, Food and Public Distribution of 31 January 2019  
10. Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer 
Affairs, Food and Public Distribution of 28 February 2019  
11. Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer 
Affairs, Food and Public Distribution of 25 March 2019, and  
12. Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer 
Affairs, Food and Public Distribution of 30 April 2019  
13. Order F. No. 5 -1/2018 -Sugar Control of the Ministry of Consumer 
Affairs, Food and  Public Distribution of 31 May 2019, and  
14. Order F. No. 5 -1/2019 (July, 2019) -Sugar Control of the Ministry of 
Consumer Affairs, Food and Public Distribution of 28 June 2019.  
d) "Duty Free Import Authorisation" for sugar to be imported in the 2019 -20 and 2020 -21 
seasons:  
i. Notification No. 57/2015 -2020 of the Ministry of Commerce and Industry, 
Department of Commerce, Directorate General of Foreign Trade of 28  March  2018.  
e) All other documents, communications, orders, directives, legal instruments, including all 
successor instruments and any amendments thereto, providing for export subsidies for 
sugarcane or sugar.  
__________