G/SCM/N/284/IND/Suppl.3  
G/SCM/N/315/IND/Suppl.1  
 
7 March  2019 
(19-0219) Page: 1/20 
Committee on Subsidies and Countervailing Measures  Original: English  
 
SUBSIDIES  
NEW AND FULL NOTIFIC ATION PURSUANT TO AR TICLE XVI:1 OF  
THE GATT 1994 AND AR TICLE 25 OF THE AGRE EMENT ON  
SUBSIDIES AND COUNTE RVAILING MEASURES  
INDIA 
Supplement  
The following communication, dated  7 January 2019 , is being circulated at the request of the 
Delegation of India.  
 
_______________  
 
 
The following notification is in continuation of its new and full notification1 and provides additional 
information on programmes granted or maintained at the level of Cent ral and State Governments in 
India during the period indicated against each programme.  
 
The information provided in this notification is for transparency purposes in order to clarify the 
operation of programmes. In accordance with Article 25.7 of the WTO Agreement on Subsidies and 
Countervailing Measures (ASCM), this notification does not in any way prejudice the legal status, 
nature or effects of government assistance programmes under the ASCM and GATT 1994, including 
as to whether or not the programmes n otified are specific within the meaning of the ASCM.  
 
 
Note:    
It has not been possible to estimate the trade effects, if any, that may result from each of the 
programmes.  
  
                                                
1 G/SCM/N/284/IND/Suppl.2 -G/SCM/N/315/IND . G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  Table of Contents  
 
1   SUBSIDY SCHEMES AT TH E CENTRAL GOVERNMENT  LEVEL  ................................ .........  3 
1.1   Central Capital Investment Subsidy Scheme for States of Jammu & Kashmir, 
Himachal Pradesh and Uttarakhand.  ................................ ................................ ......................  3 
1.2   Integrated development of Leather Sector Scheme  ................................ ..........................  4 
1.3   North East Industrial and Investment Promotion Policy (NEIIPP), 2007  ..............................  5 
1.4   Freight Subsidy Scheme  ................................ ................................ ...............................  6 
1.5   Faster Adoption and Manufacturing of hybrid and Electric vehicles (FAME) Scheme  ..............  7 
1.6   Enhancement of Competitiveness in the Indian Capital Goods Sector  ................................ . 8 
1.7   Shipbuilding Subsidy / Financial Assistance Policy  ................................ ............................  9 
1.8   Amended Technology Upg radation Fund Scheme (ATUFS)  ................................ ................  9 
2   SUBSIDY SCHEMES AT THE STATE GOVERNM ENT LEVEL  ................................ ...........  10 
2.1   Schemes of the State Government of Andhra Pradesh  ................................ ..................... 10 
2.2   Schemes of the State Government of Bihar  ................................ ................................ ....12 
2.3   Schemes of Government of Gujarat  ................................ ................................ .............. 13 
2.4   Schemes of the State Government of Haryana  ................................ ............................... 14 
2.5   Schemes of the State Government of Maharashtra  ................................ ......................... 16 
2.6   Schemes of the Sta te Government of Punjab  ................................ ................................ .17 
2.7   Schemes of the State Government of Tripura  ................................ ................................ .18 
2.8   Schemes of the State Government of Uttarakhand  ................................ .......................... 19 
 
 
  G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  1  SUBSIDY SCHEMES AT T HE CENTRAL GOVERNMEN T LEVEL  
1.1  Central Capital Investment Subsidy Scheme for States of Jammu & Kashmir, 
Himachal Pradesh and Uttarakhand.  
1. Title of Subsidy  
 
a) Central Capital Investment Subsidy Scheme, 2012 (for Jammu and Kashmir);  
b) Central Capital Investment Subsidy Scheme, 2013 (for Himachal Pradesh and Uttarakhand) . 
 
2. Period covered by the notification   
 
For the State of Jammu & Kashmir: 2002 -2018.  
For the States of Himachal Pradesh and Uttarakhand: 2003 -2018.  
 
3. Policy objectiv e and/or purpose of the subsidy  
 
To provide package of incentives to boost industrialization in three special category states 
mentioned above.  
 
4. Backgroun d and authority for the subsidy  
 
The scheme is in form of package for Special Category States of Ja mmu & Kashmir, Himachal 
Pradesh and Uttarakhand . Detailed information on the scheme is available under the heading 
'policies and schemes' at http://www.dipp.nic.in . The scheme has been formulated and administered 
by the Department of Industrial Policy and Promotion (DIPP) in the Ministry of Commerce and 
Industry.  
 
5. Form of the subsidy  
 
Exemption and grant /reimbursement of claimed amount.  
 
6. To whom and how the subsidy is provided and how determined  
 
All new units  as well as existing units which go in for substantial expan sion, units otherwise 
specified  and which commence commercial production within 10 years from the date of notification of 
package -II of the respective scheme, will be eligible for incentives for a  period of ten years from the 
date of commencement of commercial production. Incentive are in form of exemption from income 
tax, provision of interest subsidy on working capital loan, reimbursement of insurance premium, capital 
investment subsidy, etc.  
 
7. Subsidy per unit, or in cases where this is not possible, the total amount or the annual a mount 
budgeted for that subsidy  
 
Year-wise release of funds from 2008 -09 to 2017 -18 are indicated below:  
 
Financial Year  2008 -09 2009 -10 2010 -
11 2011 -12 2012 -13 2013 -14 
Expenditure  
(In Rupees Million)  600 495 650 2384 741.50  999.90  
 
Financial Year  2014 -15 2015 -16 2016 -17 2017 -18 
Expenditure  
(In Rupees Million)  999.90  230.08  247.30  599.60  
 
8. Duration of the subsidy and/or any other time limits attached to it, including d ate of 
inception  /commencement  
 
(i) For the State of Jammu and Kashmir:  
 Package -I: For 10 years from 14 June 2002; and  
 Package -II: For 5 years from 15 June 2012 to 14 June 2017.  G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  (ii) For the States of Himachal Pradesh and Uttarakhand : 
 Package -I: For 10 years from 7 January 2003 to 6 January 2013; and  
 Package -II: For 5 years from 7 March 2013 to 31 March 2017.  
 
9. Statistical data permitting an assessment of the trade effect of the subsidy  
 
It has not been possible to estimate the trad e effects, if any, that may result from this subsidy.  
 
 
1.2  Integrated development of Leather Sector Scheme   
1. Title of subsidy  
 
Integrated Development of Leather Sector (IDLS) Scheme . 
 
2. Period covered by the notification  
 
2015-16 to 2017 -18. 
 
3. Policy objective and/or purpose of the subsidy  
 
The objective of the IDLS scheme is to enable tanneries, footwear, footwear components, leather 
goods and accessories, leather garments, harness and saddlery manufacturing units to upgrade 
themselves leading to right sizing of capacity, cost cutting, design and development including 
simultaneously encouraging entrepreneurs to diversify and set up new units in specified areas.  
 
4. Backgroun d and authority for the subsidy  
 
The Scheme was initiated during the 10th Plan Period (2002 -2007) and made applicable with effect 
from 3 November 2005. The scheme continued in 11th Plan since November 2008 and 12th Plan 
since January 2014. The scheme has been continued for the financial years 2017 -20. Given the 
significance of  this industry to the overall health of the Indian ec onomy, its employment 
potential  and historical backlog of technology upgradation, it was essential for the leather industry 
to have access to timely and adequate capital in order to upgrade its technolog y level, modernise 
and increase capacity/production. IDLS programme is administered with aid of Project 
Implementation Units (PIUs) FDDI and CLRI by the Department of Industrial Policy and Promotion 
(DIPP). More details of scheme can be seen under the head ing "programmes and schemes " at 
http://dipp.nic.in/ . 
 
5. Form of the subsidy  
 
Financial assistance is provided in the form of Grant.  
 
6. To whom and how the subsidy is provided and how determined  
 
Financial assistance under the Scheme is provided as an investment grant to the extent of 30% of 
the cost of plant and machinery for Micro, Small and Medium Enterprises (MSMEs) and 20% of cost 
of plant and machinery for other units for technology upgradati on /modernisation and/or 
expansion  and setting up a new unit to a ceiling of Rs. 30 Million for each product line. Investment  
grant is also available to units investing their own resources. All existing units in the leather and 
leather products industry in cluding tanneries, leather goods, saddlery, leather footwear and footwear 
component sector having cash profits for 2 years, undertaking viable and bankable programmes on 
technology upgradation on or after January 2016, are eligible for assistance under the  scheme, 
subject to a ceiling of Rs.30 Million for each product line. The expansion projects in manufacturing 
units or setting up of new manufacturing units should lead to new jobs as per details given under 
the scheme.  
 
7. Subsidy per unit, or in cases wh ere this is not possible, the total amount or the annual a mount 
budgeted for that subsidy  
 
Year-wise release of funds from 2015 -16 to 2017 -18 are:  G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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Financial Year  2015 -16 2016 -17 2017 -18 
Expenditure (In Rupees Million)  0 607.50  514.30  
 
8. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement  
 
The scheme was initiated in 2005 and is continuing with revised guidelines. Its current period of 
operation is the financial years 2017 -20. 
 
9. Statistical date permitting an assessment of the trade effect of the subsidy  
 
It has not been possible to estimate trade effects, if any, that may result from this subsidy.  
 
 
1.3  North East Industrial and Investment Promotion Policy (NEIIPP), 2007  
1. Title of s ubsidy  
 
North East Industrial and Investment Promotion Policy (NEIIPP), 2007 . 
 
2. Period covered by the notification  
 
2016-17 and 2017 -2018.  
 
3. Policy objective and/or purpo se of the subsidy  
 
To provide a package of fiscal incentives and other concessions for the disadvantaged region i.e., the 
North East Region of India.  
 
4. Background  and authority for the subsidy  
 
The North East Industrial Policy (NEIP), 1997, which covered the States of Arun achal Pradesh, Assam, 
Manipur, Meghalaya, Mizoram, Nagaland and Tripura was replaced by the North East Industrial and 
Investment Promotion Policy (NEIIPP) 2007, effective from 1st April 2007 wherein the state of Sikkim 
was also included. The policy was val id up to 31 March 2017. However, the grandfathering of the 
scheme shall continue till 31 March 2027.  
 
5. Form of the subsidy  
 
Exemption and Grant reimbursement of the claimed amount.  
 
6. To whom and how the subsidy is provided and how determined  
 
All new units as well as existing units which go in for substantial expansion, unless otherwise specified 
and which commence commercial production within the 10 year period from the date of notification of 
NEIIPP, 2007, will be eligible for incentives for a period  of ten years from the date of commencement 
of commercial production . Incentives are in the form of exemption from excise duty and income tax, 
provision of interest subsidy on working capital loan, reimbursement of insurance  premium, capital 
investment sub sidy, etc.  
 
7. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount 
budgeted for that subsidy  
 
Year-wise release of funds from 2016 -17 to 2017 -18 are indicated below:  
 
Financial Year  2016 -17 2017 -18 
Expenditure (In Rupees Million)  1700 5996.30  G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  8. Duration of the subsidy and/or any other time limits attached to it, including d ate of 
inception/commencement  
 
Ten years from 2007. However, grandfathering of scheme shall continue till 31 March 2027.  
 
9. Statistical da te permitting an assessment of the trade effect of the subsidy  
 
It has not been possible to estimate the trade effects, if any, that may result from this subsidy.  
 
 
1.4  Freight Subsidy Scheme  
1. Title of subsidy  
 
Freight Subsidy Scheme (FSS) -2013. 
 
2. Period covered by the notification  
 
2013-14 to 2017 -18.  
 
3. Policy objective  and/or purpose of the subsidy  
 
To facilitate the process of industrialization in hilly, remote and inaccessible areas.  
 
4. Background and authority for the subsidy  
 
FSS was introduced i n 2013 and incentives under the scheme are av ailable for all 8 north eastern  states 
of India, states of Himachal Pradesh, Uttarakhand and Jammu & Kashmir, Darjeeling District of West 
Bengal, Andaman & Nicobar Administration and Lakshadweep Administration.  
 
The Freight Subsidy Scheme (FSS) -2013 has been discontinued with effect from 22 November 2016 . 
However, industrial units registered under the scheme prior to the date of issue of notification dated 
22 November 2016 issued by the Department of Industrial Policy and Promotion (DIPP) will be eligible 
for the benefits of the scheme up  to 21 November 2021.  
 
5. Form of the subsidy  
 
Exemption and Grant reimbursement of the claimed amount.  
 
6. To whom and how the subsidy is provided and how determ ined 
 
Subsidy is provided on the transport cost of raw material and finished goods from location of unit to 
the designated  rail-head. For North East states of India and States of Jammu & Kashmir and Union 
Territories, the subsidy is 90% of the transport cost. Fo r States of Himachal Pradesh, Uttarakhand and 
Darjeeling Districts of West Bengal, subsidy is 75% of transport cost. However, for movement of goods 
within North East States of India, subsidy is 50% for movement of finished goods and 90% for raw 
material. N o subsidy is available for intra -state movement of goods.  
 
7. Subsidy per unit, or in cases where this is not possible, the total amount or the annual am ount 
budgeted for that subsidy  
 
Year-wise release of funds from 2013 -14 to 2017 -18 are:  
 
Financial Year  2013 -14 2014 -15 2015 -16 2016 -17 2017 -18 
Expenditure (In Rupees 
Million)  2200 1244.90  600 700 2931 
 G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  8. Duration of the subsidy and/or any other time limits attached to it, including d ate of 
inception/commencement  
 
The duration of the scheme was 5 years from the date of commencement of commercial production 
by the Unit. The scheme has been discontinued with effect from 22 November 2016 . However , 
industrial units registered under the scheme prior to this, will be elig ible for the benefits of scheme up  
to 21 November 2021.  
 
9. Statistical date permitting an assessment of the trade effect of the subsidy   
 
It has not been possible to estimate the trade effects, if any, that may result from this subsidy.  
 
 
1.5  Faster Adoption and Manufacturing of hybrid and Electric vehicles (FAME) Scheme  
1. Title of subsidy  
 
Scheme for Faster Adoption and Manufacturing of (Hybrid &) Electric Vehicles in India -(FAME India 
scheme) . 
 
2. Period covered by the notification  
 
2015-16 to 2017 -18. 
 
3. Policy objective and/or purpos e of the subsidy  
 
The scheme is intended to support the hybrid/electric vehicles market development and its 
manufacturing eco -system to achieve the sustenance at the end of the stipulated period. The scheme 
is operated in select high density urban centres based on high leve l of environmental pollution and 
fossil fuel usage in road transport.  
 
4. Backgroun d and authority for the subsidy  
 
Scheme has been issued in pursuance of National Mission on Electric Mobility -2011 and National 
Mobility Mission Plan -2020. The Administerin g authority for the scheme is Department of Heavy 
Industry, Government of India .   
 
5. Form of the subsidy  
 
Subsidy is provided in the form of Grant.  
 
6. To whom and how the subsidy  is provided and how determined  
 
Subsidy is provided to buyers in the form  of upfront reduced market price of vehicle to enable wider 
adoption with emphasis on providing affordable and environmentally friendly public and private 
transportation/vehicular mobility options for the masses.  
 
7. Subsidy per unit, or in cases where thi s is not possible, the total amount or the annual amount 
budgeted for that subsidy  
 
The scheme has 4 focus areas i.e. Technology Development, Demand Creation, Pilot Project and 
Charging Infrastructure.  
 
Year-wise release of funds from 2015 -16 to 2017 -18 are indicated below:  
 
Financial Year  2015 -16 2016 -17 2017 -18 
Expenditure (In Rupees Million)  750 1440 1650 
 G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  8. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement  
 
Duration of scheme is from 1 April 2015 to 31 March 2019.  
 
9. Statistical date permitting an assessment of the trade effect of the subsidy   
 
It has not been possible to estimate what trade effects, if any, may result from this subsidy.  
 
 
1.6  Enhancement of Competitiveness in the Indian Ca pital Goods Sector  
1. Title of subsidy  
 
Enhancement of competitiveness in the Indian Capital Goods Sector scheme .  
 
2. Period covered by the notification  
 
2014-15 to 2017 -18. 
 
3. Policy objectiv e and/or purpose of the subsidy  
 
To make the Indian Capital Goods Sector globally competitive by addressing the issues of 
technological depth creation besides creating common industrial facility centres.   
 
4. Background and authority for the subsidy   
 
For modernization of the capital good s sector by adopting advanced technology in manufacturing. The 
administering authority for the scheme is Department of Heavy Industry in Government of India.  
 
5. Form of the subsidy  
 
Financial assistance is in the form of one time Grant.  
 
6. To whom and ho w the subsidy is provided and how determined   
 
To new and existing Institutions for setting up and strengthening the technology development and 
common manufacturing/ services infrastructure.  
 
7. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount 
budgeted for that subsidy  
 
Year-wise release of funds from 2014 -15 to 2017 -18 are indicated below:  
 
Financial Year  2014 -15 2015 -16 2016 -17 2017 -18 
Expenditure (In Rupees Million)  28.00  228.70  599.70  1097.20  
 
8. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement  
 
The scheme is in operation since November  2014 and is continuing.  
 
9. Statistical date permitting an assessment of the trade effect of the subsi dy 
 
It has not been possible to estimate what trade effects, if any, may result from this subsidy.  
 
 G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  1.7  Shipbuilding Subsidy / Financial Assistance Policy  
1. Title of Subsidy  
 
Shipbuilding Subsidy/Financial Assistance Policy . 
 
2. Period of Notification  
 
2015-16 to 2017 -18.  
 
3. Policy Objective and/or Purpose of the Subsidy  
 
To encourage domestic shipbuilding and provide level playing field to Indian shipbuilding sector.  
 
4. Background and authority for the Subsidy  
 
Government of India has been operating this policy for Central Public Sector Shipyards since 1971 
with some modifications from time to time. Subsequently, the policy has been extended to all the 
shipyards i.e. both public and private sector shipyards. The policy covers shipbuilding and ship repair 
industry. The Union Cabinet approved the Shipbuilding Financial Assistance Policy for Indian 
Shipyards on 9 December 2015. Administrative Authority for policy is Ministry of Shipping in 
Government of India.  
 
5. Form of the Subsidy  
 
Subsidy is in the form of Grant.  
 
6. To whom and how the Subsidy is provi ded 
 
Financial assistance is granted to shipyards equal to 20% of the 'Contract Price ' or the 'Fair Price ' or 
'Actual Receipt ', whichever is lowest, for each vessel  built by them for a period of at least 10 years 
commencing financial year 2016 -17, after delivery of vessels. This rate of 20% will be reduced by 
3% every three years starting from 2019 .  
 
7. Subsidy per unit, or in cases where this is not possible, the t otal amount or the annual amount 
budgeted for that subsidy  
 
The Government of India has introduced a Rs. 40,000 Million financial  assistance to shipyards for 
10 years for contracts secured between 1 April 2016 and 31 March 2026.  
 
Year-wise release of fund s from 2015 -16 to 2017 -18 are : 
 
Financial Year  2015 -16 2016 -17 2017 -18 
Expenditure (In Rupees Million)  0 0 0 
 
8. Duration of the subsidy and/or any other time limits attached to it, including  date of 
inception/commencement  
 
The policy is applicable from financial year 2016 -17 to 2025 -2026 (plus three years or more for 
spillover cases).  
 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
 
It has not been possible to estimate what trade effects, if  any, may result from this subsidy . 
 
 
1.8  Amended Technology Upgradation Fund Scheme (ATUFS)  
1. Title of Subsidy  
 
Amended Technology Upgradation Fund Scheme (ATUFS) . G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  2. Period covered by the Notification  
 
2015-16, 2016 -17 and 2017 -18. 
 
3. Policy obje ctive and/or purpose of subsidy  
 
The objective of the Technology Up -Gradation Fund (TUFS) Scheme is to catalyze capital investments 
for technology upgradation and modernization of the textiles industry by providing capital 
investment subsidy for investment in up gradation of machinery. It is a credit linked scheme 
implemented through the notified lending agencies by reimbursement of subsidy claims of eligible 
investments.  
 
4. Backgroun d and authority of the subsidy  
 
TUFS was introduced in 1999 by way of 5% interes t reimburs ement. The scheme was 
initially  approved from April 1999 to March 31 2004. Subsequently, the scheme was further 
restructured as Restructured TUF Scheme (R -TUFS) w.e.f 28.04.2011 to 31.03. 2012. This was 
further extended  / rolled over up  to 31.03.2 013. It has been further revise d for the period 
01.04.2013 and  31.03.2017 and renamed as Revised Restructured Technology Upgradation Fund 
Scheme (RR -TUFS). In place of RR -TUFS, amended TUFS has been launched from 13.01.2016. The 
implementing authority of t he scheme is the Ministry of Textile, Government of India. Further details 
of the scheme are available at: http://www.txcindia.gov.in/tufs_home/tufs_home.htm   
 
5. Form of the Subsidy (i.e.  grant, tax, loan, Concessions)  
 
The ATUFS support Capital Investment subsidy whereby every eligible individual unit is entitled for 
reimbursement of capital investment subsidy at prescribed rates.  
 
6. To whom and how subsidy is provided and how determined  
 
The benefits under ATUFS are available to the eligible textile manufacturing units based on physical 
verification of installed machines by Joint Inspection Team.  
 
7. Duration of the subsidy and/or any other time limits attached to it, including d ate of 
inception/commencement  
 
The ATUFS has been launched on 13 January 2016 and will be valid till 2021 -2022.  
 
8. Subsidy per Unit or in cases where there is not possible, the total amount or the annual am ount 
budgeted for that subsidy  
 
Year-wise release of fun ds from 2015 -16 to 2017 -18 are : 
 
Financial Year  2015 -16 2016 -17 2017 -18 
Expenditure (In Rupees Million)  13931.9  26219.8  19131.5  
 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
 
It has not been possible to estimate what trade effects, if any, may result from this subsidy.  
 
2  SUBSIDY SCHEMES AT T HE STATE GOVERNMENT LEVEL  
2.1  Schemes of the State Government of Andhra Pradesh  
1. Title of subsidy  
 
Incentives under Industrial Development Policy, 2015 -20. 
 
2. Period of notification  
 
2015-16, 2016 -17, 2017 -18. G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  3. Policy objective and/or purpose of subsidy  
 
The overall policy objectives are:  
 
a) To ensure sustainable & inclusive industrial growth . 
b) To be among the top three states in terms of industrial investments, by 2022 . 
c) To be most preferred logistic hub and India 's gateway to East and Southeast Asia by 2029 .  
 
4. Background and authority of the subsidy  
 
Background of the scheme has been stated at sl. no. 3 (Policy Objectives) above. The implementing 
authority for the scheme i s the Industries & Commerce Department of State Government of Andhra 
Pradesh.  
 
5. Form of the subsidy (i.e. grant. Tax, loan, concession)  
 
Grants/tax reimbursements . 
 
6. To whom and how subsidy is provided and how determined   
 
(A) Incentives are provided t o following categories of manufacturing units:   
 
(i) MSME Units: As defined by Government of India, from time to time  
(ii) Large units (units in which investment on Plant & Machinery is less than Rupees 5000 Million 
except MSMEs.  
(iii) Mega Units (units in which investmen t on Plant & Machinery is of at l east Rupees 5000 Million 
or direct employment generation of 2,000 . Further, for sector such as textiles, food processing, 
biotech etc, definition of mega units will be different.  
 
(B) Fiscal Incentives are given i n form of power subsidy and pro curement cost of land and 
Plant & Machinery for Swachh Andhra (clean Andhra) scheme.  
 
(C) Fiscal incentives for Large & MSME units:  
 
(i) Reimbursement of 100% of stamp duty for purchase of land for industrial use or 
lease/mortgage/hypothecation of land.  
(ii) For large industrial units, 50% of Net VAT/CST or State GST will be reimbursed for a period 
of 7 years from the date of commercial production or up  to realization of 100% fixed capital 
investment, whichever is earlier.  For MSME units, 100% of Net VAT/CST or State GST will be 
reimbursed for a period of 5 years from the date of commercial production. For medium 
industries, 75% of Net VAT/CST or State GST will be reimbursed for a period of 7 years from 
the date of commerci al production or up  to the realization of 100% fixed capital investment, 
whichever is earlier.  
(iii) For sector specific MSME units like apparel, food processing, biotech, automobile 
VAT/CST/SGST concession may vary.  
 
(D) Fiscal incentive for Mega Projects: The Government extends tailor -made benefits to mega 
projects to suit particular investment requirement on case to case basis based on the gestation 
period, pioneering nature, locational aspects, technology, project 's importance to the state 's 
industrial growth  and its ability to generate large scale employment for people or revenues for the 
state.  
 
7. Subsidy per unit or in cases where there is not possible, the total amount or the annual a mount 
budgeted for that subsidy  
 
No specific budget provided for these incentives.  
 
8. Duration of subsidy and or any other limits attached to it, including date of inception/comment   
 
Duration of subsidy scheme is from 29 April 2015 to 31 March 2020.  
 G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  9. Statistical data permitting an assessment of the trade effects of the subsidy  
 
It has not been possible to estimate what trade effects, if any, may result from this subsidy.   
 
 
2.2  Schemes of the State Government of Bihar  
1. Title of subsidy  
 
Incentives schemes under Bihar Industrial Investment Promotion Policy, 2016.  
 
2. Period of notification  
 
2016-17 and 2017 -18. 
 
3. Policy objective and/or purpose of subsidy  
 
Overall policy objectives are:  
 
a) To create favourable circumstances for establishment of industries in the State of Bihar.  
b) To provide rapid clearance procedures for establishing industries, to issue license and 
certificates and to provide a congenial atmosphere to the investors.  
c) To provide for rapid development of physical and social infrastructure.  
d) To develop handicraft, handloom, khadi, silk and village industri es and marketing 
arrangements made for small, tiny, cottage, handloom and handicraft Industries.  
e) To enhance capital investment in the industrial areas and invite the private sector for 
investment and to encourage public private partnership for this purpose . 
f) To grant pre -production incentive in the form exemption from stamp duty and registration 
fee & land conversion fee; and post production incentive of interest subsidy, tax related 
incentive, employment cost subsidy, skill development subsidy etc.  
 
4. Background and authority of the subsidy  
 
Background of the scheme has been stated at sl. no. 3 (Policy Objectives) above. Implementing 
authority for the scheme is Department of Industries, State Government of Bihar.  
 
5. Form of the subsidy (i.e. grant. Tax, lo an, concession)  
 
Exemption/Reimbursement.  
 
6. To whom and how subsidy is provided and how determined   
 
Subsidy is provided in the form of:  
 
(a) Reimbursement of Stamp Duty and Registration Fees:  
 
(i) 100% exemption/reimbursement from Stamp Duty and Registration Fees on Lease/ 
Sale/Transfer of Industrial Land/ Shed.  
(ii) No stamp duty required to be paid in respect of land allotted by the Government to 
development authority of state or Private Industrial Area.  
 
(b) Reimbursement of Land Conversion Fees:  
 
100% exemption/Reimbursement of land conversion/ Change in land use fees for 
conversion of agriculture land.  
 
(c) Interest Subvention:  
 
(i) Term loan interest rate or 10%, whichever is lower.  
(ii) High Priority Sectors: Up  to 50% of the approved project cost or Rup ees 200 Million, 
whichever is less.  G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  (iii) Priority sectors: Up  to 30% of approved project cost or Rupees 100 Million, whichever 
is less.  
(iv) Non-priority sectors : Up to 15% of approved project cost or Rs. 100 Million, whichever 
is less.  
 
(d) Tax Benefits:  
 
(i) 80% reimbursement against the admitted VAT.  
(ii) 100% reimbursement of electricity duty.  
(iii) Non- priority sectors: Up  to 70% of the approved project cost.  
(iv) Priority sectors: Up  to 100% of the approved project cost.  
(v) For all new micro and small units and units engaged in  generation of solar and/or 
renewable energy for commercial purpose, limit will be enhanced by 30%.  
 
7. Subsidy per unit or in cases where there is not possible, the total amount or the annual a mount 
budgeted for that subsidy  
 
There is no prior budget allo cation for the subsidy under the Policy.  
 
8. Duration of subsidy and or any other limits attached to it, including date of inception/comment  
 
The schemes under the policy are available for 5 years with effect from 1 September 2016.  
 
9. Statistical data pe rmitting an assessment of the trade effects of the subsidy  
 
It has not been possible to estimate what trade effects, if any, may result from this subsidy.   
 
 
2.3  Schemes of Government of Gujarat   
1. Title of Subsidy  
 
Financial assistance by way of Net VAT/Net State Goods and Services Tax (SGST) reimbursement to 
Micro, Small and Medium Enterprises (MSMEs), Large, Mega & Ultra Mega Industrial Undertakings.  
 
2. Period covered by the Notification  
 
2016-17 to 2017 -18. 
 
3. Policy Objective and/or purpose of subsidy  
 
To attract increased investments in the state in the manufacturing sector to create more employment 
opportunities and achieve balanced regional growth and inclusive development of the state.  
 
4. Background and authority of the subsidy  
 
The background of th e scheme is stated at sl.no. 3  (Policy Objective) above. The details of scheme 
can be seen at https://ic.gujarat.gov.in/large -incentives . The administering authority for scheme is 
Industries & Mines Department of State Government of Gujarat.  
 
5. Form of th e subsidy (i.e., grant, loan, tax concession, etc.)  
 
Reimbursement of Net VAT / Net SGST Paid . 
 
6. To whom and how subsidy is provided  
 
This scheme is applicable to a new industrial Undertaking or an existing Industrial undertaking that 
undertakes expansion and which commences the commercial production during the operative period 
of the scheme (i.e. between 25 July 2016 and 24 July 2021). The incentive is available in form of 
reimbursement only. The industrial undertaking shall be reimbursed the eligible incentive up to the 
extent of the State GST paid on intra -state sale, subject to the tax actually realized in the G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  government treasury, wit hin the overall ceiling of eligible amount and period. Incentives is allowed 
only for eligible goods manufactured in the eligible unit and not on the resale of goods.  
 
7. Subsidy  per unit, or in cases where this is not possible, the total amount or the ann ual amount 
budgeted for that subsidy  
 
Net VAT/ Net SGST reimbursed to an industrial undertaking in one financial year will not exceed 
one-tenth of the total amount of eligible incentive, subject to a maximum amount in a financial year:  
 
Classification of Project  Amount (in Rs. Crores)  
Ultra-Mega Industrial Unit  500 
Mega Industrial Unit  400 
Large Industrial Unit  150 
Micro, Small or Medium Industrial Unit  50 
 
Year-wise release of funds from 20 16-17 to 2017 -18 are : 
 
Financial Year  2016 -17 2017 -18 
Expenditure (In Rupees Million)  0 0 
 
8. Duration  of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement  
 
The scheme came into force from 25 July 2016 and will remain applicable for a period of five years, 
i.e. up to 24 July 2021.  
 
9. Statistical  data permitting an assessment of the trade effects of the subsidy  
 
It has not been possible to assess the trade effects, if any, that may result from this subsidy.  
 
 
2.4  Schemes of the State Government of Haryana  
1. Title of subsidy  
 
Schemes under the Enterprises Promotion Policy, 2015 . 
 
2. Period of Notification  
 
 2015-16, 2016 -17, 2017 -18. 
 
3. Policy objective and/or purpose of Subsidy  
 
The policy objective is to facilitate balanced regional and sustainable development, s kill 
development, generate employment  opportunities, increase ease of doing business, increase 
competitiveness of MSMEs through cluster development and adopting "Zero Defect Zero Effect " 
manufacturing practices.  
 
4. Background and authority of the subsidy  
 
The background of the scheme has been stated at sl.no. 3 (Policy Objectives) above. The 
implementing authority for scheme is Department of Industries & Commerce, Government of State 
of Haryana.  
 
5. Form of the subsidy (i.e. grant tax, loan, concession)  
 
Grant/Tax Exemptions.  
 G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  6. To whom and how subsidy is provided  
 
Incentives under the scheme are provided as per details mentioned below:  
 
a) For big projects and large units : 
 
i) Investment Subsidy on  VAT. 
ii) Employment Generation Subsidy: For capacity building.  
iii) Electricity Duty  Exemption: 100%  exemption  from payment  of electricity  duty for new mega  
projects  for a period  of 5-7 years .  
iv) Stamp Duty Refund: Up  to 100% refund of stamp duty for the land area meant for industrial 
use.  
 
b) For Micro, Small and Medium En terprises : 
 
i) Investment Subsidy on VAT .  
ii) Interest Subsidy .  
iii) Assistance for Technology Acquisition.  
iv) Testing Equipment Assistance.  
v) Patent Cost reimbursement . 
vi) Assistance for Environment Compliance .   
vii) Energy, Water and Safety Audit .  
viii) Entre preneurship Development Program.    
ix) Quality Certification.    
x) Stamp Duty Refund .  
xi) Electricity Duty Exemption .  
xii) Market Development Assistance .  
xiii) Collateral Free Cr edit Guarantee Scheme .  
xiv) Power Tariff Subsidy .  
 
c) For Textile Sector (apparel/knitting/ e mbroidery/ technical textiles) : 
 
i) Investment Subsidy on VAT .   
ii) Employment Generation Subsidy .  
iii) Interest Subsidy on term loan .  
iv) Refund of stamp duty for establishment of enterprise.  
v) Power Tariff Subsidy .  
vi) Electricity Duty Exemption .  
 
In addition to above, similar incentives are applicable for sectors namely, Agro industries and food 
processing, footwear, electronics, softw are, handicrafts.  
 
7. Subsidy per unit or in cases where there is not possible, the total amount or the annual amount 
budgeted for that subsidy   
 
No specific budget provided for these incentives.  
 
8. Duration of subsidy and or any other limits attached to  it, including date of 
inception/comments  
 
The policy was notified on 14 August 2015 and is effective from 15 August 2015. The policy is 
continuing.  
 
9. Statistical date permitting an assessment of the trade effect of the subsidy   
 
It has not been possible  to estimate what trade effects, if any, might have resulted from this subsidy.  
 G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  2.5  Schemes of the State Government of Maharashtra  
1. Title of Subsidy  
 
Package Scheme of Incentives – 2013.  
 
2. Period of Notification  
 
2015-16, 2016 -17 and 2017 -18. 
 
3. Policy Objective and/or Purpose of the Subsidy  
 
The broad objectives of scheme are as below:  
 
i) Encourage the dispersal of industries to lesser developed areas of the State so as to achieve 
higher and sustainable economic growth.  
ii) Emphasise on balanced regional development and employment generation through greater 
private and public investment in industrial development.  
 
4. Background and authority for the Subsidy  
 
The Package Scheme of Incentives, introduced in 1964, has been amended from time to time. The 
Packa ge Scheme of Incentives -2007 was in operation from 1 April 2007 to 31 March 2013. Same 
was discontinued from 31 March 2013 and new Scheme, viz. Package Scheme of Incentives -2013 
under Maharashtra Industrial Policy -2013 has been launched from 1 April 2013 . The implementing 
authority for scheme is Industries, Energy and Labour Department, State Government of 
Maharashtra. Details of the scheme can be accessed under 'Investor 's guide ' at 
http://di.maharashtra.gov.in . 
 
5. Form of the Subsidy (i.e. grant tax, loan, concession)  
 
Exemption/Refund . 
 
6. To whom and how the Subsidy is provided   
 
a) The following categories of eligible industrial units in the Private Sector, State Public Sector, 
Co-operative Sector, Central Public Sector / Joint Sector are eligible for incentives under the Package 
Incentive Scheme -2013:  
 
i) Industries listed in the First Schedule of the Industries (D evelopment and Regulation) 
Act, 1951, as amended from time to time . 
ii) Manufacturing Enterprises as defined in the Micro, Small and Medium Enterprises 
Development Act, 2006.  
iii) Information Technology (IT) units registered with Directorate of Industries or 
Maharashtra Industrial Development Corporation or Development Commissioner 
(SEEPZ) or STPI in the state . 
iv) Cold Storages.  
v) Biotechnology (BT) units as specified by Government from time to time, which are 
outside the purview of any registering authority mentioned above.  
vi) Mechanized Food / Agro processing indu stries in the following sectors : 
• Dairy, Fruit & Vegetable processing  
• Grain processing  
• Fish processing  
• Consumer foods including packaged foods  
• Non- alcoholic beverages from fruits and vegetables.  
 
b) The package of incentives consists of:  
i) Fiscal incentives for MSMEs/Large Scale Industries: The quantum of f inancial incentives 
is linked to fixed capital investment and incentives are for a period of 7 -10 years.  
ii) Industrial Promotional Subsidy (IPS) for MSMEs and Large Scale Industries: The subsidy 
is linked to taxes paid by industrial units and the quantum  of subsidy vary depending 
upon category of area where MSME/Large Scale Industry is set up . G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  iii) Interest Subsidy: All new eligible Micro, Small & Medium Manufacturing Enterprises in 
areas other than Group 'A' (as defined in scheme) are eligible for interest su bsidy. The 
interest subsidy is payable only on the interest actually paid to the Banks and Public 
Financial Institutions on the term loan for acquisition of fixed capital assets . The 
quantum of interest subsidy payable every year will not exceed the bills paid for 
electricity consumed during the relevant year.  
iv) Exemption from Electricity Duty: Eligible new units (as defined in scheme) are exempted 
from payment of electricity duty during the eligibility period not exceeding 15 years . In 
Group A & B area (as defined in scheme), 100% Export Oriented Units (EOUs), 
Information Technology (IT) and Bio -Technology (BT) units are also be exempted from 
payment of Electricity Duty for a period of 7 years.  
v) Waiver of Stamp Duty: New as well as units undertaking Expansion  /Diversification are 
exempted from payment of stamp duty in areas defined under the scheme. However, 
in A and B areas (as defined in scheme), Stamp Duty exemption available for BT & IT 
manufacturing units in Public Parks, BT & IT manufacturing units in pr ivate parks and 
for Mega Project, is 100%, 75% & 50%, respectively.  
vi) Power Tariff Subsidy: Eligible New Micro, small and Medium Enterprises (MSME), except 
the units in Group 'A' areas, are eligible for power tariff subsidy.  
vii) Subsidy for technology upgradati on, quality certification, cl ean production measures, 
patent  registration, conservation/recycling of water is also provided to MSMEs/Large 
Scale Industries.  
 
7. Subsidy per unit, or in cases where this is not possible, the total  amount or the annual amount  
budgeted for that subsidy  
 
Year-wise release of funds from 2015 -16 to 2017 -18 are:  
 
Financial Year  2015 -16 2016 -17 2017 -18 
Expenditure (In Rupees Million)  28350  26326.50  21200  
 
8. Duration of the subsidy and/or any other time limits attached to it, including  date of 
inception/commencement  
 
The PSI -2013, as may be amended by the Government from time to time, shall remain in operation 
from 1st April 2013 till new scheme comes into force.  
 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
 
It has not been possible to estimate what trade effects, if any, may result from this subsidy.  
 
 
2.6  Schemes of  the State Government of Punjab  
1. Title of Subsidy  
 
Incent ives under Textile Policy, 2006.  
 
2. Period covered by the notification  
 
2014-15 to 2017 -2018. 
 
3. Policy objective and/or purpose of subsidy  
 
The main objectives of this Policy are:  
 
a) To facilitate the textile industry of the State to attain and sustain a premium global standard.  
b) To facilitate cluster formation so  as to promote collective efficiency of textile units by 
improving their business processes and support system  
c) To provide special benefits to textile industry.  
d) To boost textile industry in the State and create employment opportunities in large numbers.  
 G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  4. Background and authority of the subsidy  
 
The background has been stated at sl. no. 3 (Policy Objectives) above. The implementation authority 
for the schemes is Department of Industries & Commerce, State Government of Punjab.  
 
5. Form of the subsidy (i.e.  grant, tax, loan, concession)  
 
Concessions/exemptions.  
 
6. To whom and how subsidy is provided and how determined   
 
The incentives are provided to textile sector as per detail below:  
 
i) Technology Upgradation: Under the Technology Upgradation Fund Scheme (T UFS) of 
Government of India, state government facilitates maximum investment for spinning, 
weaving and processing industries which are capital intensive and have high employment 
generation potential. Capital ceiling under the TUFS for small scale textile i ndustry has also 
been increased.  
ii) Cluster Development: Development of integrated textile parks with all requisite facilities at 
one place to give a major boost to textile industry in the state.  
iii) 100% waiver of electricity duty for a period of 7 years for me ga textile projects.  
iv) No departmental charges for use of canal water for textile mega projects.  
v) Full acquisition of land for textile mega project, if requested by the company.  
vi) Liberalised labour laws . 
 
7. Subsidy per unit or in case where this is not possible, the total amount or the annual amount 
budgeted for that subsidy  
 
The incentives provided are mentioned in sl.no. 6 above. No specific amount has been budgeted for 
the incentives.  
 
8. Duration of subsidy and or any other limits attached to it, in cluding date of inception/ 
commencement  
 
The Textile Policy 2006 was notified on 11 July 2006 and incentives under the policy are applicable 
from the date of notification. The policy is still continuing .  
 
9. Statistical data permitting an assessment of t he trade effects of the subsidy  
 
It has not been possible to estimate what trade effects, if any, may result from this subsidy.  
 
 
2.7  Schemes of the State Government of Tripura  
1. Title of Subsidy  
 
Tripura Industrial Investment Promotion Incentive Scheme, 2017.  
 
2. Period of Notification  
 
2017-18. 
 
3. Policy objective and/or purpose of subsidy   
 
The broad objectives of the scheme are:  
 
a) Optimal utilization of natural and physical resources.  
b) Generation of better employment and self -employment opportunities.  
c) To enc ourage and attract the entrepreneurs in the priority (Thrust) sectors in the State, 
special emphasis are being given by providing suitable assistance.  
 G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
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  4. Backgroun d and Authority for the Subsidy  
 
Background for the scheme is stated at sl.no. 3 (Policy objectives) above. The Implementing 
Authority for scheme is the Directorate of Industries and Commerce, Department of Industries and 
Commerce, Government of Tripura.  
 
5. Form of Subsidy (i.e. grant, loan, tax concession, etc.) 
 
Subsidy is provided in the f orm of Grant/ Reimbursement/ Exemption.  
 
6. To whom and how subsidy is provided and how determined  
 
The Scheme is applicable to all Micro, Small and Medium Enterprises which commence their 
commercial production in the State of Tripura on or after the first  day of April 2017, but before or 
on thirty first day of March 2022. The scheme has following components:  
 
i) Capital Investment subsidy @30% on fixed capital investment subject to a ceiling of Rupees 
6 Million per Enterprise. For Thrust Sector industries, 4 0% with ceiling of Rupees 7 Million 
per enterprise.  
ii) Industrial Promotion Subsidy (reimbursement of GST) subject to an overall ceiling of Rupees 
6 Million per annum per enterprise. The aggregating limit of entitlement of an enterprise for 
5 years shall not exceed 100% value of investment made in plant and machinery.  
iii) 25% Reimbursement of Power Charge: maximum of Rupees 1.2 Million per annum per 
enterprise.  
iv) 4% Reimbursement of Interest on Working Capital loans subject to maximum of Rupees 
300,000 per annum.  
v) 100% Exemption from the payment of Earnest Money and Security Deposits on tenders 
floated by the State Govt./Departments/Agencies.  
vi) Employment Cost subsidy under Thrust Sector towards Employees Provident Fund and 
Employees State Insurance contribution on empl oyment of 20 or more persons skilled and 
semi-skilled workers who are domicile of the State.  
vii) Subsidy for participation in fares and exhibition (Thrust sector only) @50% of actual 
expenditure for one person and transportation cost of goods for display/sale with maximum 
ceiling of Rupees 50,000/ - per annum.  
 
7. Subsidy per unit or in cases where this is not possible, the total amount or the annual amount 
budgeted for that subsidy  
 
The amount of subsidy, depending upon nature of components of scheme has been stated under the 
subheading "To whom and how subsidy is provided' at sl.no. 6 above. Though no annual amount 
has been budgeted for the scheme, the quantum of subsidy provided from 2012 -13 to 2016 -17 
(against earlier scheme) was Rupees 147.55 Million.  
 
8. Duration of the subsidy and/ or any other time limits attached to it including the dat e of 
inception and commencement  
 
The subsidy is available for 5 years to all Micro, Small and Medium Enterprises which commence 
commercial  production in the State of Tripu ra on or after the 1 April 2017 but before or on 
31 March  2022.   
 
9. Statistical data permitting an assessment of the  trade effect of the subsidy  
 
It has not been possible to estimate what trade effects, if any, may result from this subsidy.  
 
 
2.8  Schemes of the State Government of Uttarakhand  
1. Title of Subsidy  
 
Incentives under Micro, Small and Medium Enterprises (MSME Policy) -2015 of the State Government 
of Uttarakhand.  
 G/SCM/N/284/IND/Suppl.3 • G/SCM/N/315/IND/Suppl.1  
 
- 20 - 
 
  2. Period  of Notification  
 
2015-16, 2016 -17 and 2017 -18. 
 
3. Policy Objective and/or Purpose of the Subsidy  
 
Government of the State of Uttarakhand launched "MSME Policy -2015" for promoting investments 
in the MSME sector. The policy aims at utilizing local resources, gene rating employment 
opportunities  especially in hilly regions, promotin g self -employment, efficient use of water 
resources, treatment and recycling of wastewater, promoting non -conventional sources of energy, 
green technologies etc.  
 
4. Background and authority for the Subsidy  
 
The background of the scheme has been given in s l. no. 3 (Objective) above . The implementing 
authority for the scheme is Department of Micro, Small and Medium Enterprises, Government of 
State of Uttarakhand.  
 
5. Form of the Subsidy  
 
Grant/ Exemption/ Reimbursement/Concessions, as applicable.  
 
6. To who m and how the Subsidy is provided   
 
Subsidy is provided to industry by way of Investment Promotion Assistance, Interest Subsidy, 
Reimbursement of Value Added Tax, concessions on Stamp Duty, Reimbursement of Electricity Bills, 
Transport Subsidy etc. The amount of subsidy varies depending upon  categorisation of areas viz, 
A,B,C,D details of which can be seen at www.doiuk.org/policies.php .  
 
Incentive packages under the scheme are:  
 
i) Investment Promotion Assistance (Capital Subsidy) – Maximum up  to Rupees 4 Million .  
ii) Interest Subsidy – Maximum up  to Rupees 0.8 Million per year per unit.  
iii) Reimbursement of VAT -100% for the first 5 years and maximum of 90% thereafter.  
iv) Concession on Stamp Duty  - maximum up  to 100%.  
v) Reimbursement of Electricity Bills  – up to 100% for first 5 years and up  to maximum of 75% 
thereafter.  
vi) Special State Transport Subsidy - up to maximum of 7% of Annual Turnover or Actual 
Expenditure (whichever is less) on transport of raw material/ finished products, whichever is 
less. 
 
7. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount 
budgeted for that subsidy  
 
Though there is no budgeted allocation for various incentive schemes under the policy, the amount 
sanctioned for 2017 -18 was Rupees 6 9.69 Million.  
 
8. Duration of the subsidy and/or any other time limits attached to it, including  date of 
inception/commencement  
 
Duration of the scheme is from 1st January 2015 to 31st March 2020. However, fiscal Incentives and 
other benefits under the pol icy shall be available to the eligible enterprises from the commencement 
of the production up to a maximum of 10 years or 31st March 2025, whichever is earlier.  
 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
 
It has not been possible to estimate what trade effects, if any, may result from this subsidy.  
 
 
__________