INDIA – MEASURES CONCERNING SUGAR AND SUGARCANE REQUEST FOR THE ESTABLISHMENT OF A PANEL BY AUSTRALIA
Document: REQUEST FOR THE ESTABLISHMENT OF A PANEL
Date: 12 July 2019
Document codes: WT/DS580/7
Complainant: Australia
Respondent: India
Third parties: Brazil, Canada, China, Colombia, Costa Rica, El Salvador, EU, Guatemala, Honduras, Indonesia, Japan, Panama, Russia, Thailand, U.S.
Dispute stage: Panel
Agreements cited: Art. 3.3, 8, 9.1, 10.1  AgricultureArt. XVI  GATT 1994Art. 3, 18.2, 18.3, 25, 27  Subsidies and Countervailing Measures (SCM)

INDIA – MEASURES CONCERNING SUGAR AND SUGARCANE
REQUEST FOR THE ESTABLISHMENT 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.

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 domestic 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 Indicative 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.

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 request.
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 sugar 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 paragraph 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, but 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 paragraph 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 and 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.

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) Subsidies 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 limits
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.

VI. Failure to notify
24. Australia considers that India has failed to notify domestic support for sugarcane 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.

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 Sugarcane (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 the 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. Communication 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 sugarcane 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 season
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

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 for 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 subsequent 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, 2015-16 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 Pradesh 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 subsequent 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 at higher prices this season’, Times of India, 14 November
2018, available at <https://timesofindia.indiatimes.com/city/patna/mills-to-buy-sugar-cane-at-higher-prices-
this-season/articleshow/61632790.cms>.

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 Purchase) 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 that 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 Available 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.

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 Agriculture (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 Extraordinary No. 249, 12 July 2018.
14 Available at
<http://cacp.dacnet.nic.in/ViewQuestionare.aspx?Input=2andDocId=1andPageId=41andKeyId=622>, p. 57.

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 seasons 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
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 seasons and subsequent seasons.
i) Uttarakhand:
i. Uttarakhand Sugarcane (Regulation of Purchase 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
instruments, 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 Supply 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>.

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 fixing 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 per 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.

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 Consumer
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 per 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
Distribution (Major Head 2408, Plan: 950.01 [in crores of Rupees])
iv. Ministry of Consumer Affairs, Food and Public Distribution, Department of Food and
Public Distribution, “Budget Allocated, Particulars of Major Plan and Non -Plan
Schemes, Proposed Expenditure and Disbursement made in respect of Department
of Food and Public Distribution” (to 31 March 2016) (Item 12, INR 950.01 in crores),
and
v. Outcome Budget 2016 -17, Ministry of Consumer Affairs, Food and Public
Distribution, Department of Food and Public 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, 2015-16, 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 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 May 2016.

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 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 Distribution 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. 4,047 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 on this loan, and will bear the
interest subvention cost to the extent of Rs. 600 crore for the said period."

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 stocks 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 and 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 & Public 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
Distribution 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:

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 Control 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 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
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 reflected 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)

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
Distribution, 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 Distribution 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 cooperative 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 Department, 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

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 Department 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 Department 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 Gujarat, 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 Agriculture, Farmers Welfare &
Co-operation Department for 2019-20

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-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 Gujarat, Budget Estimates of Agriculture, Farmers Welfare &
Co-operation Department for 2015-16.
d) Haryana:
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.business-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.dailypioneer.com/2018/business/state-subsidies-to-improve-mills----liquidity---clear-cane-dues-
report.html>

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
incentive.
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

“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, granting 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 loans 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 following 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.

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 Ministry 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 Distribution 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 Consumer 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".

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 disburse the performance based production subsidy for
cane crushed during 2015-16 sugar season till the tenancy of the scheme vide notification dated 12.09.2016.
Under the scheme, so far Rs. 520 crores have been disbursed as production subsidy to 213 sugar mills…",
available at <https://dfpd.gov.in/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 2016.

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.