Lok Sabha Question No. 1332 (UNSTARRED), answered on 2018-12-18
Subject: DBT in Fertilizer Sector
Ministry: CHEMICALS AND FERTILIZERS
Asked by: PARBHUBHAI NAGARBHAI VASAVA, George Baker, ANIL SHIROLE

## GOVERNMENT OF INDIA MINISTRY OF CHEMICALS AND FERTILIZERS DEPARTMENT OF FERTILIZERS

## LOK SABHA

UNSTARRED QUESTION NO. 1332 TO BE ANSWERED ON: 18.12.2018

## DBT in fertilizer sector

## †1332. SHRI PARBHUBHAI NAGARBHAI VASAVA: SHRI GEORGE BAKER: SHRI ANIL SHIROLE:

Will the Minister of CHEMICALS AND FERTILIZERS be pleased to state:

- (a) the details of the fertilizer companies providing fertilizers to the farmers across the country, State/UT-wise including Gujarat, West Bengal and Maharashtra;
- (b) whether  the  Government  has  started  providing  subsidy  through  DBT  to  the fertilizer companies;
- (c) if so, the details thereof and the reasons therefor;
- (d) the details of the States/districts covered initially under this scheme;
- (e) whether the criteria of subsidy through DBT in fertilizer sector is different from other sectors; and
- (f) if so, the details thereof and the reasons therefor?

## ANSWER

MINISTER OF STATE (INDEPENDENT CHARGE) OF THE MINISTRY OF PLANNING  AND  MINISTER  OF  STATE  IN  THE  MINISTRY  OF  CHEMICALS  & FERTILIZERS

( RAO INDERJIT SINGH )

(a): A  statement  indicating  the  names  of  the  fertilizer  companies  providing fertilizers  to  the  farmers  across  the  country,  State/UT-wise  including  Gujarat,  West Bengal and Maharashtra is placed at Annexure A.

(b) & (c): Yes,  Madam.  The  Government  has  started  providing  subsidy  through DBT to  the  fertilizer  companies.  Under  the  fertilizer  DBT  system,  100%  of  the  due subsidy on various fertilizer grades is released to the fertilizer companies on the basis of  actual  sales  made  by  the  retailers  to  the  beneficiaries.  Sale  of  all  subsidised fertilizers  to farmers/buyers is made through Point of Sale (PoS) devices installed at each retailer shop and the beneficiaries will be identified through Aadhaar Card, Kisan Credit Card (KCC), Voter Identity Card etc.

(d): Department of fertilizers has implemented Direct Benefit Transfer System on a pilot basis w.e.f. 1.10.2016 in 17 districts (Details at Annexure B ).   The assessment of pilot in 17 districts was carried out by the Niti Aayog appointed agency 'Microsave'. On the  basis  of  positive  feedback  received  on  the  implementation  of  pilot,  different States/ UTs were put on Go-Live mode w.e.f. 01.09.2017 and the Pan-India Roll out was completed on 1 st  March, 2018 as per the details given at Annexure C .

(e)  &  (f): Yes,  Madam. The criterion of subsidy through DBT in fertilizer sector is different from other sectors such as LPG. Implementation of DBT in Fertilizers, unlike other  traditional  DBT  schemes  is  complex  due  to  various  reasons  viz.  no  clear definition  of  beneficiaries  and  their  entitlement,  product-wise,  company-wise,  plantwise variation of subsidy, inability of the farmers to pay market MRP upfront and then claim subsidy etc. Therefore, under DBT system in Fertilizers, the subsidy is released to the Fertilizer companies, instead of the beneficiaries on the basis of sales through PoS devices.

**********

## The names of the Fertilizer Companies providing fertilizers to the farmers across the country, State/UT-wise.

| STATES            | NAME OF COMPANIES                              | SHORT NAME   |
|-------------------|------------------------------------------------|--------------|
| ANDAMAN & NICOBAR | Indian Farmers Fertilizers Co-operative Ltd.   | IFFCO        |
| ANDAMAN & NICOBAR | Indian Potash Ltd.                             | IPL          |
| ANDAMAN & NICOBAR | Madras Fertilizers Ltd.                        | MFL          |
|                   | Coromandel International Limited               | CIL          |
|                   | Smartchem Technologies Limited                 | STL          |
|                   | Fertilizers and Chemicals Travancore Ltd.      | FACT         |
|                   | Gujarat State Fertilizers & Chemicals Ltd.     | GSFC         |
|                   | Green Star                                     | Green        |
|                   | Indian Farmers Fertilizers Co-operative Ltd.   | IFFCO        |
|                   | Indian Potash Ltd.                             | IPL          |
| ANDHRA            | Krishak Bharati Co-operative Ltd.              | KRIBHCO      |
| PRADESH           | Madras Fertilizers Ltd.                        | MFL          |
|                   | Mangalore Chemicals and Fertilizers Ltd.       | MCFL         |
|                   | Mosaic India (P) Ltd.                          | MOSAIC       |
|                   | National Fertilisers Limited                   | NFL          |
|                   | Paradeep Phosphates Ltd.                       | PPL          |
|                   | Rashtriya Chemicals and Fertilizers Ltd.       | RCF          |
|                   | Southern Petrochemical Industries Corp. Ltd.   | SPIC         |
|                   | Zuari Industries Ltd.                          | ZIL          |
| ARUNACHAL PRADESH | Brahmaputra Valley Fertiliser Corporation Ltd. | BVFCL        |
| ARUNACHAL PRADESH | Indian Potash Ltd.                             | IPL          |
| ASSAM             | Brahmaputra Valley Fertiliser Corporation Ltd. | BVFCL        |
| ASSAM             | Indian Farmers Fertilizers Co-operative Ltd.   | IFFCO        |
| ASSAM             | Indian Potash Ltd.                             | IPL          |
| ASSAM             | Paradeep Phosphates Ltd.                       | PPL          |
| ASSAM             | Indorama Corporation                           | IRC          |
| ASSAM             | Zuari Industries Ltd.                          | ZIL          |
|                   | Brahmaputra Valley Fertiliser Corporation Ltd. | BVFCL        |
| BIHAR             | Chambal Fertilizers & Chemicals Ltd.           | CFCL         |
|                   | Coromandel International Limited               | CIL          |
|                   | Gujarat State Fertilizers & Chemicals Ltd.     | GSFC         |
|                   | Indian Farmers Fertilizers Co-operative Ltd.   | IFFCO        |
|                   | Indian Potash Ltd.                             | IPL          |
|                   | Indo Gulf Fertilizers                          | IGF          |
|                   | Kribhco Fertiliser Ltd.                        | KFL          |
|                   | Kanpur Fertilizers and Cement Ltd.             | KFCL         |
|                   | Krishak Bharati Co-operative Ltd.              | KRIBHCO      |
|                   | Mosaic India (P) Ltd.                          | MOSAIC       |
|                   | National Fertilisers Limited                   | NFL          |
|                   | Paradeep Phosphates Ltd.                       | PPL          |

| Rashtriya Chemicals and Fertilizers Ltd.              | RCF     |
|-------------------------------------------------------|---------|
| Indorama Corporation                                  | IRC     |
| Yara Fertilizer India Pvt. Ltd.                       | YARA    |
| Zuari Industries Ltd.                                 | ZIL     |
| Chambal Fertilizers & Chemicals Ltd.                  | CFCL    |
| Coromandel International Limited                      | CIL     |
| Smartchem Technologies Limited                        | STL     |
| Gujarat State Fertilizers & Chemicals Ltd.            | GSFC    |
| Hindalco Industries Ltd.                              | HILCO   |
| Indian Farmers Fertilizers Co-operative Ltd.          | IFFCO   |
| Indian Potash Ltd.                                    | IPL     |
| Kribhco Fertiliser Ltd.                               | KFL     |
| Mosaic India (P) Ltd.                                 | MOSAIC  |
| National Fertilisers Limited                          | NFL     |
| Paradeep Phosphates Ltd.                              | PPL     |
| Rashtriya Chemicals and Fertilizers Ltd.              | RCF     |
| Indian Farmers Fertilizers Co-operative Ltd.          | IFFCO   |
| Kanpur Fertilizers and Cement Ltd.                    | KFCL    |
| National Fertilisers Limited                          | NFL     |
| Rashtriya Chemicals and Fertilizers Ltd.              | RCF     |
| Zuari Industries Ltd.                                 | ZIL     |
| Smartchem Technologies Limited                        | STL     |
| Gujarat Narmada Valley Fertilizers Co. Ltd.           | GNVFC   |
| Gujarat State Fertilizers & Chemicals Ltd.            | GSFC    |
| Hindalco Industries Ltd.                              | HILCO   |
| Indian Farmers Fertilizers Co-operative Ltd.          | IFFCO   |
| Indian Potash Ltd.                                    | IPL     |
| Krishak Bharati Co-operative Ltd.                     | KRIBHCO |
| Rashtriya Chemicals and Fertilizers Ltd.              | RCF     |
| Chambal Fertilizers & Chemicals Ltd.                  | CFCL    |
| Gujarat Narmada Valley Fertilizers Co. Ltd.           | GNVFC   |
| Gujarat State Fertilizers & Chemicals Ltd.            | GSFC    |
| Indian Farmers Fertilizers Co-operative Ltd.          | IFFCO   |
| Indian Potash Ltd.                                    | IPL     |
| Indo Gulf Fertilizers                                 | IGF     |
| Kribhco Fertiliser Ltd.                               | KFL     |
| Kanpur Fertilizers and Cement Ltd.                    | KFCL    |
| Krishak Bharati Co-operative Ltd.                     | KRIBHCO |
| Mosaic India (P) Ltd.                                 | MOSAIC  |
| National Fertilisers Limited Paradeep Phosphates Ltd. | NFL PPL |
| Rashtriya Chemicals and Fertilizers Ltd.              | RCF     |
| Shriram Fertilizers & Chemicals                       | SFC     |
| Yara Fertilizer India Pvt. Ltd.                       | YARA    |
| Indian Farmers Fertilizers Co-operative Ltd.          | IFFCO   |

| PRADESH   | Indian Potash Ltd.                                              | IPL         |
|-----------|-----------------------------------------------------------------|-------------|
| PRADESH   | Rashtriya Chemicals and Fertilizers Ltd.                        | RCF         |
|           | Chambal Fertilizers & Chemicals Ltd.                            | CFCL        |
|           | Indian Farmers Fertilizers Co-operative Ltd.                    | IFFCO       |
|           | National Fertilisers Limited                                    | NFL         |
|           | Indian Potash Ltd.                                              | IPL         |
|           | Indian Farmers Fertilizers Co-operative Ltd.                    | IFFCO       |
|           | Indian Potash Ltd.                                              | IPL         |
|           | Indo Gulf Fertilizers                                           | IGF         |
|           | Kribhco Fertiliser Ltd.                                         | KFL         |
|           | Paradeep Phosphates Ltd.                                        | PPL         |
|           | Indorama Corporation                                            | IRC         |
|           | Yara Fertilizer India Pvt. Ltd.                                 | YARA        |
|           | Coromandel International Limited                                | CIL         |
|           | Smartchem Technologies Limited                                  | STL         |
|           | Fertilizers and Chemicals Travancore Ltd.                       | FACT        |
|           | Gujarat State Fertilizers & Chemicals Ltd.                      | GSFC        |
|           | Green Star                                                      | Green       |
|           | Indian Farmers Fertilizers Co-operative Ltd.                    | IFFCO       |
|           | Indian Potash Ltd.                                              | IPL         |
|           | Krishak Bharati Co-operative Ltd.                               | KRIBHCO     |
|           | Madras Fertilizers Ltd.                                         | MFL         |
|           | Mangalore Chemicals and Fertilizers Ltd.                        | MCFL        |
|           | Mosaic India (P) Ltd.                                           | MOSAIC      |
|           | Paradeep Phosphates Ltd.                                        | PPL         |
|           | Rashtriya Chemicals and Fertilizers Ltd.                        | RCF         |
|           | Southern Petrochemical Industries Corp. Ltd.                    | SPIC        |
|           | Zuari Industries Ltd.                                           | ZIL         |
|           | Fertilizers and Chemicals Travancore Ltd.                       | FACT        |
|           | Green Star                                                      | Green       |
|           | Indian Farmers Fertilizers Co-operative Ltd.                    | IFFCO       |
|           | Indian Potash Ltd.                                              | IPL         |
|           | Madras Fertilizers Ltd.                                         | MFL         |
|           | Mangalore Chemicals and Fertilizers Ltd.                        | MCFL        |
|           | Southern Petrochemical Industries Corp. Ltd.                    | SPIC        |
|           | Chambal Fertilizers & Chemicals Ltd.                            | CFCL        |
|           |                                                                 | CIL         |
|           | Coromandel International Limited Smartchem Technologies Limited | STL         |
|           | Gujarat Narmada Valley Fertilizers Co. Ltd.                     | GNVFC       |
|           | Gujarat State Fertilizers & Chemicals                           | GSFC        |
|           | Ltd.                                                            |             |
|           | Hindalco Industries Ltd.                                        | HILCO       |
|           | Indian Farmers Fertilizers Co-operative Ltd.                    | IFFCO IPL   |
|           | Indian Potash Ltd.                                              |             |
|           | Kribhco Fertiliser Ltd. Krishak Bharati Co-operative Ltd.       | KFL KRIBHCO |

|             | National Fertilisers Limited                   | NFL     |
|-------------|------------------------------------------------|---------|
|             | Paradeep Phosphates Ltd.                       | PPL     |
|             | Rashtriya Chemicals and Fertilizers Ltd.       | RCF     |
|             | Shriram Fertilizers & Chemicals                | SFC     |
|             | Zuari Industries Ltd.                          | ZIL     |
|             | Coromandel International Limited               | CIL     |
|             | Smartchem Technologies Limited                 | STL     |
|             | Gujarat Narmada Valley Fertilizers Co. Ltd.    | GNVFC   |
|             | Gujarat State Fertilizers & Chemicals Ltd.     | GSFC    |
|             | Green Star                                     | Green   |
|             | Hindalco Industries Ltd.                       | HILCO   |
|             | Indian Farmers Fertilizers Co-operative Ltd.   | IFFCO   |
| MAHARASHTRA | Indian Potash Ltd.                             | IPL     |
|             | Krishak Bharati Co-operative Ltd.              | KRIBHCO |
|             | Mosaic India (P) Ltd.                          | MOSAIC  |
|             | National Fertilisers Limited                   | NFL     |
|             | Paradeep Phosphates Ltd.                       | PPL     |
|             | Rashtriya Chemicals and Fertilizers Ltd.       | RCF     |
|             | Southern Petrochemical Industries Corp. Ltd.   | SPIC    |
|             | Zuari Industries Ltd.                          | ZIL     |
|             | Brahmaputra Valley Fertiliser Corporation Ltd. | BVFCL   |
|             | Indian Potash Ltd.                             | IPL     |
|             | Brahmaputra Valley Fertiliser Corporation Ltd. | BVFCL   |
| MEGALAYA    | Indian Potash Ltd.                             | IPL     |
|             | Brahmaputra Valley Fertiliser Corporation Ltd. | BVFCL   |
|             | Indian Potash Ltd.                             | IPL     |
|             | Brahmaputra Valley Fertiliser Corporation Ltd. | BVFCL   |
| NAGALAND    | Indian Potash Ltd.                             | IPL     |
|             | Coromandel International Limited               | CIL     |
|             | Indian Farmers Fertilizers Co-operative Ltd.   | IFFCO   |
|             | Indian Potash Ltd.                             | IPL     |
|             | Kribhco Fertiliser Ltd.                        | KFL     |
|             | National Fertilisers Limited                   | NFL     |
|             | Paradeep Phosphates Ltd.                       | PPL     |
|             | Rashtriya Chemicals and Fertilizers Ltd.       | RCF     |
|             | Indorama Corporation                           | IRC     |
|             | Fertilizers and Chemicals Travancore Ltd.      | FACT    |
| PONDICHERRY | Green Star                                     | Green   |
|             | Southern Petrochemical Industries Corp. Ltd.   | SPIC    |
|             | Chambal Fertilizers & Chemicals Ltd.           | CFCL    |
|             | Gujarat Narmada Valley Fertilizers Co. Ltd.    | GNVFC   |
|             | Gujarat State Fertilizers & Chemicals Ltd.     | GSFC    |
|             | Hindalco Industries Ltd.                       | HILCO   |
|             | Indian Farmers Fertilizers Co-operative Ltd.   | IFFCO   |
|             | Indian Potash Ltd.                             | IPL     |
|             | Indo Gulf Fertilizers                          | IGF     |

| Kribhco Fertiliser Ltd.                      | KFL     |
|----------------------------------------------|---------|
| Krishak Bharati Co-operative Ltd.            | KRIBHCO |
| Mosaic India (P) Ltd.                        | MOSAIC  |
| National Fertilisers Limited                 | NFL     |
| Paradeep Phosphates Ltd.                     | PPL     |
| Rashtriya Chemicals and Fertilizers Ltd.     | RCF     |
| Shriram Fertilizers & Chemicals              | SFC     |
| Yara Fertilizer India Pvt. Ltd.              | YARA    |
| Chambal Fertilizers & Chemicals Ltd.         | CFCL    |
| Gujarat Narmada Valley Fertilizers Co. Ltd.  | GNVFC   |
| Gujarat State Fertilizers & Chemicals Ltd.   | GSFC    |
| Hindalco Industries Ltd.                     | HILCO   |
| Indian Farmers Fertilizers Co-operative Ltd. | IFFCO   |
| Indian Potash Ltd.                           | IPL     |
| Krishak Bharati Co-operative Ltd.            | KRIBHCO |
| Mosaic India (P) Ltd.                        | MOSAIC  |
| National Fertilisers Limited                 | NFL     |
| Rashtriya Chemicals and Fertilizers Ltd.     | RCF     |
| Shriram Fertilizers & Chemicals              | SFC     |
| Coromandel International Limited             | CIL     |
| Smartchem Technologies Limited               | STL     |
| Fertilizers and Chemicals Travancore Ltd.    | FACT    |
| Green Star                                   | Green   |
| Indian Farmers Fertilizers Co-operative Ltd. | IFFCO   |
| Indian Potash Ltd.                           | IPL     |
| Madras Fertilizers Ltd.                      | MFL     |
| Mangalore Chemicals and Fertilizers Ltd.     | MCFL    |
| Mosaic India (P) Ltd.                        | MOSAIC  |
| Paradeep Phosphates Ltd.                     | PPL     |
| Rashtriya Chemicals and Fertilizers Ltd.     | RCF     |
| Southern Petrochemical Industries Corp. Ltd. | SPIC    |
| Zuari Industries Ltd.                        | ZIL     |
| Coromandel International Limited             | CIL     |
| Smartchem Technologies Limited               | STL     |
| Fertilizers and Chemicals Travancore Ltd.    | FACT    |
| Gujarat State Fertilizers & Chemicals Ltd.   | GSFC    |
| Green Star                                   | Green   |
| Indian Farmers Fertilizers Co-operative Ltd. | IFFCO   |
| Indian Potash Ltd.                           | IPL     |
| Krishak Bharati Co-operative Ltd.            | KRIBHCO |
| Madras Fertilizers Ltd.                      | MFL     |
| Mangalore Chemicals and Fertilizers Ltd.     | MCFL    |
| Mosaic India (P) Ltd.                        | MOSAIC  |
| National Fertilisers Limited                 | NFL     |
| Paradeep Phosphates Ltd.                     | PPL     |

|            | Rashtriya Chemicals and Fertilizers Ltd.       | RCF    |
|------------|------------------------------------------------|--------|
|            | Southern Petrochemical Industries Corp. Ltd.   | SPIC   |
|            | Zuari Industries Ltd.                          | ZIL    |
|            | Brahmaputra Valley Fertiliser Corporation Ltd. | BVFCL  |
|            | Indian Potash Ltd.                             | IPL    |
|            | Paradeep Phosphates Ltd.                       | PPL    |
|            | Indorama Corporation                           | IRC    |
|            | Chambal Fertilizers & Chemicals Ltd.           | CFCL   |
|            | Gujarat Narmada Valley Fertilizers Co. Ltd.    | GNVFC  |
|            | Gujarat State Fertilizers & Chemicals Ltd.     | GSFC   |
|            | Indian Farmers Fertilizers Co-operative Ltd.   | IFFCO  |
|            | Indian Potash Ltd.                             | IPL    |
|            | Indo Gulf Fertilizers                          | IGF    |
|            | Kribhco Fertiliser Ltd.                        | KFL    |
|            | Kanpur Fertilizers and Cement Ltd.             | KFCL   |
|            | Mosaic India (P) Ltd.                          | MOSAIC |
|            | National Fertilisers Limited                   | NFL    |
|            | Paradeep Phosphates Ltd.                       | PPL    |
|            | Rashtriya Chemicals and Fertilizers Ltd.       | RCF    |
|            | Shriram Fertilizers & Chemicals                | SFC    |
|            | Indorama Corporation                           | IRC    |
|            | Yara Fertilizer India Pvt. Ltd.                | YARA   |
|            | Chambal Fertilizers & Chemicals Ltd.           | CFCL   |
|            | Indian Farmers Fertilizers Co-operative Ltd.   | IFFCO  |
|            | Indian Potash Ltd.                             | IPL    |
| UTTRAKHAND | Indo Gulf Fertilizers                          | IGF    |
|            | Kribhco Fertiliser Ltd.                        | KFL    |
|            | Kanpur Fertilizers and Cement Ltd.             | KFCL   |
|            | National Fertilisers Limited                   | NFL    |
|            | Yara Fertilizer India Pvt. Ltd.                | YARA   |
|            | Brahmaputra Valley Fertiliser Corporation Ltd. | BVFCL  |
|            | Coromandel International Limited               | CIL    |
|            | Gujarat State Fertilizers & Chemicals Ltd.     | GSFC   |
|            | Indian Farmers Fertilizers Co-operative Ltd.   | IFFCO  |
|            | Indian Potash Ltd.                             | IPL    |
|            | Indo Gulf Fertilizers                          | IGF    |
| WEST       | Kribhco Fertiliser Ltd.                        | KFL    |
|            | National Fertilisers Limited                   | NFL    |
|            | Paradeep Phosphates Ltd.                       | PPL    |
|            | Rashtriya Chemicals and Fertilizers Ltd.       | RCF    |
|            | Indorama Corporation                           | IRC    |
|            | Yara Fertilizer India Pvt. Ltd.                | YARA   |
|            | Zuari Industries Ltd.                          | ZIL    |

## Status of DBT Rollout in pilot districts

|   Sr. No | District               | Go live Status                                    |
|----------|------------------------|---------------------------------------------------|
|        1 | Krishna (AP)           | Live (1 st Oct. 2016)                             |
|        2 | West Godavari (AP)     | Live (1 st Oct. 2016)                             |
|        3 | Una (HP)               | Live (1 st Jan. 2017)                             |
|        4 | Hoshangabad (MP)       | Live (1 st Jan. 2017)                             |
|        5 | Pali (Rajasthan)       | Live (1 st Jan. 2017)                             |
|        6 | Kishanganj (Bihar)     | Live (1 st Feb. 2017)                             |
|        7 | Karnal (HR)            | Live (1 st Feb. 2017)                             |
|        8 | Kurukshetra (HR)       | Live (1 st Feb. 2017)                             |
|        9 | Nasik (Maharashtra)    | Live (1 st Feb. 2017)                             |
|       10 | Raigarh (Maharashtra)  | Live (1 st Feb. 2017)                             |
|       11 | Rangareddy (Telangana) | Live (1 st Mar. 2017)                             |
|       12 | Tumkur (Karnataka)     | Live (1 st Mar. 2017)                             |
|       13 | Narmada, (Gujarat)     | Live (1 st Mar. 2017)                             |
|       14 | Thrissur, (Kerala)     | Live (1 st Mar. 2017)                             |
|       15 | Dhanbad, (Jharkhand)   | Live (1 st Aug. 2017)                             |
|       16 | Begusarai, (Bihar)     | Live (1 st Aug. 2017)                             |
|       17 | Gorakhpur, (UP)        | Live (1 st Aug. 2017)                             |
|       18 | Malda, (WB)            | Went Live with State of West Bengal on 01.02.2018 |
|       19 | South 24Parganas,WB)   | Went Live with State of West Bengal on 01.02.2018 |

## Phase wise roll out of Pan-India DBT

|   S. No | Name of States / UT's                                                           | GO Live Timeline     |
|---------|---------------------------------------------------------------------------------|----------------------|
|       1 | NCT of Delhi live on DBT in fertilizers                                         | 1 st September, 2017 |
|       2 | Mizoram, Daman & Diu, Dadra Nagar Haveli, Manipur, Nagaland, Goa, Puducherry,   | 1 st October, 2017   |
|       3 | Rajasthan, Uttarakhand, Maharashtra, Andaman & Nicobar Islands, Assam, Tripura. | 1 st November, 2017  |
|       4 | AP, Haryana, Punjab, Chhattisgarh and MP                                        | 1 st December,2017   |
|       5 | Kerala, Bihar, Karnataka, Jharkhand, Telangana, and TN                          | 1 st January, 2018   |
|       6 | UP, Gujarat, WB, Odisha and Himachal Pradesh                                    | 1 st February, 2018  |
|       7 | Jammu &Kashmir                                                                  | 1 st March, 2018     |

- ***********