Goa State Logistics and Warehousing Incentives Scheme: Subsidy towards Investment of Fixed Capital
State: Goa
Ministry: null
Department: Commercial Taxes Department
Category: Business & Entrepreneurship
Beneficiary Type: Business Entity

The scheme aims to provide financial assistance for developing the logistics and warehousing industry in Goa. It offers a capital subsidy of 10% or 15% (up to ₹50,00,000/- yearly) towards fixed asset investment for eligible logistics and warehousing entities.

Benefits:
##### **Standard Projects**

- Eligible entities (Logistics Parks (Multi-modal/Integrated), Inland Container Depots, Container Freight Stations, Air Freight Stations, Warehouses, Cold Chain Units, Testing Facilities, Truck Terminals) are entitled to 10% of fixed capital invested in Fixed Assets.
- **Maximum Amount:** Capped at ₹25,00,000/- per unit per year.
##### **Special Category Projects**

- Eligible entities (Projects constructed in Backward Talukas OR owned by Women Entrepreneurs/Entrepreneurs belonging to Schedule Caste/Schedule Tribe Communities) are entitled to 15% of fixed capital invested in Fixed Assets.
- **Maximum Amount:** Capped at ₹50,00,000/- per unit per year.
##### ***Benefit Disbursal Criteria/Conditions***

- **Mode and Frequency:** The processing of the application and the disbursement of the incentive amount must be completed within a maximum period of 90 days from the date of application received. Disbursement is performed by the Directorate of Industries, Trade and Commerce (DITC).- **Time/Chronology:** All sanctioned claims will be organized chronologically and disbursed to the respective entities following due procedure.- **Sanction Basis:** The subsidy shall be sanctioned to aided entities within the project cost approved by the Financial Institution and an empanelled Chartered Accountant.- **Employment Criteria:** The quantum of benefit sanctioned is determined by the proportion of Goan employees on payrolls:- If Goan employment is 60% or above, the entity receives 100% of the calculated benefit.
- If Goan employment is more than 40% but less than 60%, the entity receives 80% of the calculated benefit.

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##### ***Conditions***

- The entity must grant free access to any official authorized by the Directorate of Industries, Trade and Commerce for conducting inspection/supervision of the unit or the registers or holding discussions with the employed employees for ensuring proper utilization of the financial incentives/subsidies granted.
- The entity must submit all necessary reports, information, and documents specified under the scheme or as required or directed by the Directorate of Industries, Trade and Commerce (DITC) time to time or as and when required.
- The entity must ensure that the information and documents submitted are correct, otherwise, if found incorrect or false, the financial incentive shall be revoked.
- The entity undertakes to refund 10 times the concessions claimed if the benefits were obtained by misrepresentation of facts or in case of misuse.

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Eligibility:
- The applicant must not be classified as a Mega Project.
- The applicant must own a business unit in Goa.
- The applicant must provide Logistics and Warehousing services in Goa.
- The applicant must be a Logistics and Warehousing services provider, as the categories of business activities listed in Annexure-XI are exhaustive.
- The applicant must have a Permanent Account Number (PAN).
- The applicant must regularly file Income Tax Returns in the name of the legal entity.
- The applicant must be in continuous operations for a minimum period of six months post the date of notification of Logistics and Warehousing Policy 2023.
- The applicant must have incurred the expenses post the date of launch of the Logistics and Warehousing Policy 2023.
- The applicant must provide a minimum of 40% local employment.
- The applicant must submit claims in the prescribed application form (ANNEXURE-II) through the Goa Online Portal.
- The applicant must ensure that the unit was not set up with second-hand machinery.
- The applicant must ensure that the value of plant, machinery, and equipment procured has not previously enjoyed any incentives under any earlier incentive schemes.

##### ***Minimum Land Area Requirements (Must be met at time of application/claim)***

- The applicant must have a minimum land area of 1 Acre for Logistics Park, Inland Container Depot, or Container Freight Stations.
- The applicant must have a minimum land area of 1,000 square meters for Air Freight Stations, Warehouses, or Truck Terminals.
- The applicant must have a minimum land area of 200 square meters for Cold Storage or Testing Facilities.

##### ***Minimum Land Area Requirements (For Special Categories)***

- The applicant must have a minimum land area of 1 Acre for Logistics Park, Inland Container Depot, or Container Freight Stations if constructed in Backward Talukas OR owned by Women Entrepreneurs/Entrepreneurs belonging to Schedule Caste/Schedule Tribe Communities.
- The applicant must have a minimum land area of 1,000 square meters for Air Freight Stations if constructed in Backward Talukas OR owned by Women Entrepreneurs/Entrepreneurs belonging to Schedule Caste/Schedule Tribe Communities.
- The applicant must have a minimum land area of 500 square meters for Warehouses or Truck Terminals if constructed in Backward Talukas OR owned by Women Entrepreneurs/Entrepreneurs belonging to Schedule Caste/Schedule Tribe Communities.
- The applicant must have a minimum land area of 100 square meters for Cold Storage or Testing Facilities if constructed in Backward Talukas OR owned by Women Entrepreneurs/Entrepreneurs belonging to Schedule Caste/Schedule Tribe Communities.

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Application Process:
[Online]
*The entity who wishes to avail incentives must first be registered on the official Goa Online portal.
Step 1: Visit the Official Web Portal of Goa Online. At the top right corner, click "Register".
Step 2: On the next page, verify your Email ID and Mobile Number using OTP. You will be redirected to the Registration Page.
Step 3: On the Registration Page, fill in all the mandatory fields of the registration form. Create a Login Name and a strong Password. Carefully read the Declaration and the Terms & Conditions, and tick the checkboxes. Fill in the Captcha Code, and click "Register/Signup".
Step 4: Login to the website using your Login Name and Password. Fill in the Captcha Code, and click "Login".
Step 5: In the top ribbon, click on "Services", then click on "IT Services". Click on "Incentives on Logistics and Warehousing Sector". You will be taken to the application form for the scheme. Fill in all the mandatory fields and upload all the mandatory documents.
Step 6: Submit the application. A unique registration number will be generated. Note this number for future reference.

Documents Required:
Stage: General Application/Eligibility (Common Application Form - Annexure I)Aadhaar Of Proprietor (In Case Of Proprietorship), Managing Director (In Case Of Partnership Firm, Company (Limited Liability Partnership), Co-Operative Society, Trust).
Authority Letter/Power Of Attorney For Availing Incentives (In Case Of Partnership And Companies Only).
Permanent Account Number Of The Business.
Trade License.
Shop And Establishment License/Factory License/Property Tax Number.
Electricity Bill In The Name Of The Unit.
Goods And Services Tax Certificate.
Registration Certificate.
Land Lease/Sale Agreement/Sale Deed.
Annual Report Of The Promoter Company/Companies.
Board Resolution/Partnership Deed.
Certificate By Chartered Accountant For Not Applying For Any Reimbursement Listed In ‘The Goa State Logistics & Warehousing Incentives Scheme, 2025’, Under Any Other Government Schemes.
A Copy Of Payroll Of The Unit Highlighting The Number Of Total Employees And Monthly Salaries Paid To Them In That Year.
Copy Of Employees Provident Fund/Employees’ State Insurance Registration.
A Certificate From Chartered Accountant Giving Details Of Salary Paid To The Employees Unit-Wise (In Case Of More Than One Unit Of Any Kind Of The Same Entity).
Consent To Operate From Goa State Pollution Control Board.
First Sale Bill & First Transaction Copy.
Sale Bill & Transaction Copy Of The Sixth Month From The Date Of Commencement Of Commercial Operations.
Cancelled Cheque Leaf (For Incentives Disbursement).
Stage: Specific Application (Annexure II)Chartered Accountant Certified Details Of Shareholding Pattern For Paid-Up Capital (For Women Entrepreneurs Only).
Caste Certificate (In Case Of Schedule Caste/Schedule Tribe Entrepreneurs).
Detailed Project Report (Self-Attested).
Statement Of Accounts (For Purchase Of Assets).
Power Release Certificate.
Implementation Schedule Indicating Dates Of: Acquiring Land, Start Of Construction Of Infrastructure, Completion Of Infrastructure, Placing Order For Plant, Machinery And Equipment (List For Every Item), Installation/Acquisition Of Plant, Machinery And Equipment (List For Every Item), Commencement Of Commercial Operation.
Stage: Specific Application (Financial Details - If Applicable)Term Loan Sanction Letter From Bank/Financial Institution.
Appraisal Report From Bank/Financial Institution Along With Sanctioned Detailed Project Report From The Bank.
Stage: Claim Submission - Building and StructureBills And Invoices.
Item Wise And Cost Wise Details Of Civil Works Envisaged Duly Certified By Chartered Engineer (Civil).
Approved Area Certificate By Town And Country Planning Department.
Stage: Claim Submission - Machinery and EquipmentBills And Invoices.
Item Wise And Cost Wise Details Of Plant, Machinery And Equipment Envisaged Duly Certified By Chartered Engineer (Mechanical).
Quotations From The Suppliers Of Plant, Machinery And Equipment Etc. Required For The Project.