Goa State Logistics and Warehousing Incentives Scheme: Subsidy towards Upgradation in Transportation through Tracking Devices
State: Goa
Ministry: null
Department: Commercial Taxes Department
Category: Business & Entrepreneurship
Beneficiary Type: Business Entity

The scheme aims to provide a one-time financial allowance for upgrading transportation infrastructure by installing tracking devices on goods carriers. It offers a reimbursement of 50% of the installation expenditure, capped at ₹5,000/- (Indian Rupees 5,000/-) per device, to eligible entities.

Benefits:
- A one-time allowance covering 50% of the expenditure incurred for the installation of tracking devices on goods carriers.
- The maximum reimbursement is limited to ₹5,000/- (Indian Rupees 5,000/-) per tracking device, per truck or carrier.

##### ***Disbursal***

- The benefits are subject to a first-come, first-served basis.
- The Government aims to benefit a maximum of 1,000 trucks/carriers in a fiscal year.
- Each entity is entitled to benefit from this scheme once per year.
- Claims pertain to expenses incurred after the official announcement of the Logistics and Warehousing Policy 2023.

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

- The Entity undertakes to refund 10 times the concessions claimed if found to have been obtained by misrepresentation of facts or in case of misuse.
- The Entity shall allow and/or 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 by the State Government.
- The Entity shall submit to the Directorate of Industries, Trade and Commerce all the necessary reports, information and documents specified under the scheme or as required or directed by the DITC (Directorate of Industries, Trade and Commerce).
- If, after disbursement, it is found that the information or documents submitted are incorrect, the Government of Goa/Director of Industries, Trade and Commerce shall revoke the subsidy, and the Entity shall pay back the financial incentives received.

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Eligibility:
- The Entity must be only applicable for non-mega industries.
- The Entity must own a business unit in Goa and provide Logistics and Warehousing services in Goa.
- Support under the scheme shall be provided only to the entities who are Logistics and Warehousing services providers.
- The Entity must have a Permanent Account Number (PAN).
- The Entity must regularly file the Income Tax Returns in the name of the legal entity (proprietor, firm, or company, etc.).
- The Entity must be in continuous operations for a minimum period of six months post the date of notification of Logistics and Warehousing Policy 2023.
- The Entity must have incurred the expenses (for claiming reimbursement) post the date of launch of the Logistics and Warehousing Policy 2023.
- The Entity must not have claimed similar benefit under any other scheme/program of State or Central Government.
- The Entity must provide Minimum 40% local employment (employees who are employed continuously during the claim year and are on the payroll of the unit for that year shall be considered).
- The Entity or transport operator must possess a fleet and provide cargo transportation services within Goa, whether by land or water.
- Transport operators and their commercial vehicles must be registered in one of the Regional Transport Offices (RTO) in Goa and must maintain valid registration credentials.
- The tracking device purchases must have been made subsequent to the introduction of the ‘Logistics and Warehousing Policy, 2023’.
- The application for reimbursement should only be submitted subsequent to the acquisition of the fleet intended for tracking device installation.

##### ***Preference/Quantum of Benefit***

- The quantum of benefit shall be defined by the proportion of Goan employees on payrolls.
- If the Quantum of Goan Employment on payrolls is 60% or above, the Entity is eligible for 100% of the benefits.
- If the Quantum of Goan Employment on payrolls is More than 40% but less than 60%, the Entity is eligible for 80% of the benefits.
- If the Quantum of Goan Employment on payrolls is Less than 40%, the Entity is Ineligible.

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Application Process:
[Online]
*The entity who wishes to avail incentives must first be registered on the Goa Online portal (www.goaonline.gov.in) and must have already obtained necessary business approvals through the 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.
Post-Application ProcessesStep 1: Query Resolution by DITC. Upon receipt of the application, the DITC should raise queries to the applicant for any shortfall in the application form or the documents submitted.
Step 2: Inspection and Verification. Upon successful verification of the applications and documents, DITC should designate an official to inspect the Entity and verify all the records/documents as per the verification-cum-recommendation checklist (Annexure X). The inspecting officers are required to upload the inspection reports in the portal within 48 hours, and this report will be made available to the entrepreneur through their login.
Step 3: Due Diligence by Goa-IPB. After receipt of the Inspection Report, the application is marked to the Chief Executive Officer, Goa Investment Promotion and Facilitation Board (Goa-IPB) for due diligence.
Step 4: Appraisal Note Preparation. After receiving the recommendation from the Chief Executive Officer (Goa-IPB), DITC will prepare the appraisal note for the case for placing before the Incentive Review Committee.
Step 5: Sanction by Incentive Review Committee. DITC will call for the Incentive Review Committee meeting, which shall scrutinize and sanction the claims after deliberation on the incentive application.
Step 6: Final Disbursement. After receipt of the Incentive Review Committee recommendations, DITC will prepare the approval note for placing before the Accounts Department for disbursing incentives. All sanctioned claims will be organized chronologically and disbursed to the respective entities following due procedure.
Step 7: Follow-up Inspections. The concerned inspecting officers shall inspect the units once every six months after the first inspection or from the date of the previous inspection. Subsequent claims received may be processed based on the earlier inspection/performance report filed without inspecting the unit again physically.

Documents Required:
During Application (Claim Submission)Aadhaar Of Proprietor (In Case Of Proprietorship), Managing Director (In Case Of Partnership Firm, Company, Limited Liability Partnership (LLP), Co-operative Society, Or 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 & 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.
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).
Component Specific Documents (Subsidy towards Upgradation in Transportation through Tracking Devices)Invoices And Receipts Of Purchase And Installation Of Tracking Device To Support The Claim Amount.
Invoices And Receipts Of Purchase Of Carrier(s).
Copy Of Regional Transport Office Registration.
Copy Of Receipt On Payment Of Commercial Tax.
Copy Of Valid Permit.
Copies Of 5 E-Way Bills From The Last Six Months Depicting Transportation Done To And From Goa.
During Inspection (Post-Application/Field Verification)Annual Reports And Annual Performance Reports Of The Entity.
Photographs (Of Road Carrier Or Water Carrier, Tracking Device, Functioning Status).