Government of Chhattisgarh
Industrial Policy
(2004-2009)
Commerce & Industries Department
Industrial Policy (2004-2009)
Index
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S.No. Subjects Page
No.
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1. Preface 2
2. Objectives 3
3. Strategy 3
4. Action Plan 4-10
4.1 Basic
Infrastructure 4
4.2 Industrial
Infrastructure 5
4.3 Administrative
and Legal reforms 6
4.4 Directed
Incentives 6
4.5 Private
Sector Participation 9
4.6 Foreign
Capital Investment / Export Promotion 9
4.7 Rehabilitation
of Sick and Closed Industrial Units 9
4.8 Promotion
of Small & Village Industries 10
4.9 Human
Resource Development 10
4.10 Monitoring
of Implementation of Industrial Policy 10
5. Annexure 11-30
5.1 Annexure-1
Definitions 11-14
5.2 Annexure-2 Negative List of Industries 15 -16
5.3 Annexure-3 List of Special Thrust Sector Industries 17
5.4 Annexure-4 Exemption/Concessions for 18-28
Promotion
of - Industrial Investment
5.5 Annexure-4A List of Industries Eligible for - 29-30
Exemption
from Stamp Duty
Industrial Policy
(2004-2009)
1. Preface
1.1 Chhattisgarh,
endowed with abundant natural resources, is a 21st century state.
The state contains rich forests and minor forest produce having more than 88
species of medicinal plants and is a store house of huge mineral deposits,
including precious minerals. Due to easy availability of these resources, it
has immense potential for industrial development.
1.2 It is
the endeavour of the State Government to work towards rapid economic growth
with regional balance so as to take the state to the category of
"developed states". To bring about prosperity to the people of
Chhattisgarh, it is necessary that the present rate of industrial growth
increases substantially. Therefore, creation of a favourable investment
environment for increasing industrial production and creating employment
opportunities is one of the priority areas of the State Government.
1.3 The
main objective of the new industrial policy is to add maximum value to state's abundant
natural resources within the state itself, and create maximum employment
opportunities by setting up industries in all its districts across the state.
To attract industrial investment in the state, the policy attempts at providing
necessary infrastructure for investment, reducing the cost of production for
the investor and ensuring an investor friendly administration. Towards this
end, special importance has been given to private sector participation.
1.4 Special
effort has been made in the policy to see that, in addition to the industrially
more developed areas, industries are set up in the state's industrially
backward areas also, and that entrepreneurs from scheduled caste and scheduled
tribe category also join the process of industrial development. Due attention
has also been paid to investments by non-resident Indians, foreign direct
investment, rehabilitation of closed and sick industries, development of skills
for industrial employment, etc.
1.5 For
finalising the draft of the industrial policy, industrial associations,
industrialists, investors, representatives of financial institutions, subject
experts, etc. were consulted and their valuable views and suggestions have been
accepted. The State Government hopes that implementation of the "Industrial
Policy (2004-2009)" will provide impetus to State's industrialisation and
creation of employment opportunities.
2. Objectives
2.1 To
create additional employment opportunities by accelerating the process of
industrialisation in the state.
2.2 To
create enabling environment for ensuring maximum value addition to the
abundant, locally available mineral and forest based resources.
2.3 To
ensure balanced regional development by attracting industries in the
economically backward areas of the state.
2.4 To ensure
participation of scheduled castes, scheduled tribes and other weaker sections
in the development process.
2.5 To
make industrial investments in the state competitive vis-a-vis other states in
the country.
2.6 To
promote private sector participation for creation of industrial infrastructure
in the state.
2.7 To
create an enabling environment for increasing industrial production,
productivity and quality upgradation to face the challenge of competition
emerging from economic liberalisation.
3. Strategy
3.1 To
take measures for ensuring availability of necessary basic industrial
infrastructure like rail-road, power, water, etc.
3.2 To
encourage private sector for providing quality roads, developed land, water,
etc. in the least possible time, and to encourage captive power generation for
providing low cost power.
3.3 To
establish new industrial areas, expand the existing industrial areas and to
improve available services therein.
3.4 To
set up special industrial parks to provide common infrastructure and services
by adopting cluster approach for the development of industries which have not
been developed inspite of availability of abundant resources.
3.5 To
identify and promote such non-traditional industries for which good potential
exists in the State due to availability of necessary resources.
3.6 To
provide special directed incentives to encourage establishment of industries by
the weaker classes and in the economically backward areas of the State.
3.7 To
provide special incentives to small scale and cottage industries to create
employment opportunities in the industrial sector in the least possible time
throughout the State.
3.8 To
provide incentives to industrial units for technology upgradation and
modernisation to enable them to face the challenges of global competition.
3.9 To
make arrangements for skill improvement, training and guidance of younger
sections to enable them to seek maximum possible employment.
3.10 To
provide special package necessary for rehabilitation of sick and closed
industrial units.
3.11 To
establish an effective system of "single point contact" and
"time bound clearance" for providing requisite facilities, services
and statutory clearances for investment.
4. Action Plan
4.1 Basic infrastructure
4.1.1 Special
efforts will be made for the supply of uninterrupted and quality power to
industries by the Chhattisgarh State Electricity Board / its successor power
distribution undertaking(s). To meet the requirement of power of industries,
incentives will be given for captive power generation.
4.1.2 An
assessment of the availability of water for industrial use will be made and,
apart from other measures to meet the water requirement of industries, a time
bound programme of construction of anicuts in the rivers and nallahs in which
summer water discharge is low, will be undertaken.
4.1.3 All
necessary efforts will be made and steps taken for early commencement of work
on Dalli-Rajhara-Raoghat-Jagdalpur rail line project.
4.1.4 The
existing industrial areas, industrial parks, export zones, etc. and those to be
set up in future, will be connected by excellent roads with the national /
state highways and important railway stations.
4.1.5 Both
domestic and foreign capital and public private partnership will be encouraged
in the basic infrastructure projects. For this purpose, apart from the State
Government implementing projects from its own resources, projects based on
"B.O.T.", "B.O.O.T", etc. will be permitted.
4.2 Industrial infrastructure
4.2.1 For planning
and development of basic infrastructure for new industries, initiative will be
taken for preparation of an "Industrial Zoning Atlas".
4.2.2 To
ensure balanced regional development in the State, industrial areas will be
developed at suitable sites near each district headquarter for small scale and
medium industries.
4.2.3 Development
of private industrial areas will be encouraged.
4.2.4 Cluster
approach will be adopted for setting up of new industries and suitable areas
will be identified for development of herbal park, food park, aluminium park,
metal park, cycle complex, apparel park, IT park, gem and jewelery park, etc.
4.2.5 In the
industrial areas and parks, State Government will ensure availability of
essential common facilities like laboratory, quality certification, cold
storage, etc.
4.2.6 Provision
of roads, water supply, power supply and other common facilities, their
up-gradation and maintenance will be taken up from the State's own resources
and through special purpose vehicles to be set up under the industrial
infrastructure up-gradation scheme of the Government of India.
4.2.7 To
promote exports from the State, efforts will be made to set up "special
economic zone", "agro export zone" and "air cargo
complex", and for upgradation of facilities in the existing "inland
container depot".
4.2.8 For
setting up industries, particularly large and mega industrial units, outside
the industrial areas and parks, government revenue land and private land will
be acquired and made available to investors through Chhattisgarh State
Industrial Development Corporation.
4.2.9 Initiatives
will be taken for setting up residential facilities close to the industrial
areas through the State Housing Board and other agencies in the government and
private sector.
4.3 Administrative and legal reforms
4.3.1 The
system of "single point contact" for according approvals and
clearances for investment will be put in place. For this purpose, an
administrative complex will be built in the State capital Raipur to house all
the agencies connected with industrial investment promotion.
4.3.2 With a
view to create enabling environment for promotion of industrial investment, an
institutional arrangement will be put in place by constituting a State Level
Industry Advisory Board headed by the Chief Minister for periodic consultation
and interaction with industrial associations, investors, subject experts, etc.
4.3.3 District
Investment Promotion Committees and the State Industrial Promotion Board
constituted under the Chhattisgarh Industrial Investment Promotion Act, 2002
will be strengthened for effectiveness. The system of deemed approvals in cases
of failure of concerned government agencies to accord investment clearances
within the specified time limit, will be put in place.
4.3.4 For
giving various statuary and administrative clearances to investors, state and
district level nodal agencies will be put in place to work as "single
point of investor contact" who will be responsible for facilitating all
necessary clearances.
4.3.5 Necessary
steps will be taken for simplification of labour laws.
4.4 Directed Incentives
4.4.1 Directed
Incentives will be provided for industrial investment in the State in the form
of interest subsidy, infrastructure development / capital investment subsidy,
exemption from electricity duty, exemption from stamp duty, exemption from
entry tax, allotment of plots at concessional premium in industrial areas,
exemption from land diversion fee, reimbursement of project report expenses,
quality certification subsidy, technology patent subsidy, interest subsidy for
technology up-gradation, etc.
4.4.2 For
providing directed incentives, various districts of the State have been divided
in the following two categories:-
(i) General area -
All districts except those mentioned in clause (ii) below;
(ii) Most backward scheduled tribe dominant areas -
Areas comprising South Bastar (Dantewara), Bastar, North Bastar (Kanker),
Koria, Surguja and Jashpur districts.
4.4.3 Investors
have been classified in the following three categories:-
(i) Investors
from scheduled castes / scheduled tribes;
(ii) Non-Resident
Indians and investors bringing 100 percent FDI; and
(iii) General
category investors - All other investors except (i) and (i) above.
4.4.4 On the
basis of size of investment, industries have been classified in the following
four categories:-
(i) Small scale industries - As defined by the
Government of India from time to time;
(ii) Medium-Large industries - Industries with total
capital investment up to Rs. 100 crore except the small scale industries;
(iii) Mega projects - Large industries with total capital
investment between Rs. 100 crore and Rs. 1000 crore; and
(iv) Very
large industries with total capital investment of over Rs. 1000 crore.
4.4.5 From
the angle of importance of industry, industries have been classified in the
following three categories:-
(i) Negative list industries - Industries included in
Annexure-2, which will not be entitled for any directed incentives;
(ii) Special thrust industries - Industries shown in
Annexure-3, which will be entitled for additional directed incentives; and
(iii) General industries - All industries except those included in
the negative list and special thrust industries.
4.4.6 Directed
incentives provided in this policy will be available to the following
industrial undertakings:-
(i) New industrial projects - All such industrial
units, which commence commercial production between 1st November,
2004 and 31st October, 2009.
(ii) Expansion projects of existing industrial units in production -
Such industrial units in production on 1st November 2004, which
expand their production capacity (installed capacity or three years' actual
average production immediately prior to the date of implementation of expansion
project, whichever is higher) by at least 25% with a minimum investment of Rs.
25 crore and commence production from the expansion project before 31st
October 2009.
In
the case of capacity expansion projects, exemptions / concessions will be
limited to the additional production capacity / additional investment. For the
purpose of exemptions / concessions to be given on the basis of additional
production, entitlement of exemptions / concessions will be determined by
apportioning the total production after expansion in the ratio of original
capacity to the additional capacity. Exemptions / concessions on raw material
consumption will also be determined in the same manner.
4.4.7 Investors
belonging to different categories, setting up small scale, medium-large and
mega industrial projects in different areas of the State will be entitled to
directed incentives given in Annexure-4.
4.4.8 Non-Resident
Indians and investors bringing 100 percent FDI will be entitled to 5 percent
extra incentives over and above the directed incentives available to general
category investors in the same area.
4.4.9 Entitlement
of directed incentives to expansion projects of the existing producing
industrial units will be equivalent to the directed incentives available, as
the case may be, to medium-large or mega industry in the general area.
4.4.10 Entitlement
of directed incentives to industrial projects in Rs. 1000 crore plus capital
investment category will be equivalent to the maximum available directed incentives
to mega projects in most backward scheduled tribes predominant areas.
4.4.11 Directed
incentives (exemptions / concessions) will be available only to those
industrial undertakings which employ, in the case of unskilled labour at least
90 percent, in the case of skilled workers at least 50 percent, and in the case
administrative posts at least 1/3rd persons domiciled in the State.
4.4.12 The
investors, who had taken effective steps for setting up their industrial units
prior to 1st November 2004, but commercial production had not
commenced up to the appointed day, will have the option to avail of the benefit
of the package of exemptions / concessions provided for in the Industrial
Policy 2001- 2006.
4.4.13 Public
sector undertakings of the Government of India or any State Government (except
their joint ventures with private companies) will not be entitled to directed
incentives (exemptions / concessions) under this policy.
4.5 Private sector participation
4.5.1 Private
sector investment will be encouraged in the areas of basic infrastructure and
industrial infrastructure and an enabling environment will be created for this
purpose.
4.5.2 Public
sector undertakings will be encouraged to form joint ventures, particularly in
the area of mining, with the private companies making investments for
value-addition within the State.
4.5.3 Private
sector participation in infrastructure building will be encouraged,
particularly in the following areas:-
(i) Basic infrastructure like
roads, power, water supply, housing;
(ii) Industrial infrastructure such as
development of industrial areas and parks, cluster development;
(iii) Logistics infrastructure like air-cargo
complex, inland container depot, ware housing, logistics hub; and
(iv) Social infrastructure like health,
education, tourism.
4.6 Foreign
capital investment / export promotion
4.6.1 Assessment / survey of State's export
potential will be undertaken through a national level institute / agency.
4.6.2 An action plan will be prepared for promotion
of export oriented units, to be implemented by availing of the benefit of
various export promotion schemes of the Government of India.
4.6.3 Initiatives will be taken for creation of
infrastructure necessary for promotion of exports.
4.6.4 To attract investment by non-resident
Indians, arrangements will be made for inviting them individually, and in
groups, and organising their meetings / dialogue with the local entrepreneurs.
4.6.5 With a view to familiarise entrepreneurs
with the export laws and regulations, workshops, seminars and training
programmes will be organised with the help and co-operation of exporters and
export related institutions.
4.6.6 Financial incentives will made available to
industrial units to encourage technology up-gradation, patent registration and
research and development.
4.6.7 Additional financial incentives will be
provided for investment by non-resident Indians and for foreign direct
investment.
4.7 Rehabilitation of sick and closed industrial units
4.7.1 A
simplified system will be developed for identification of sick industrial
units, systematic information will be collected about industries moving towards
sickness and appropriate measures will be taken to make them viable.
4.7.2 Industry
category wise rehabilitation schemes, with the provision of financial and non
financial exemptions / concessions, will be prepared for closed and sick small
scale industries. For closed / sick medium and large industries, special
rehabilitation package will be prepared as per the need.
4.8 Promotion of small scale and village industries
4.8.1 Having
regard to the fact that maximum employment opportunities are generated in the
small scale and rural industries sector, incentives for establishment of these
industries have been rationalised and improved in this policy.
4.8.2 For
development and promotion of handloom and handicrafts, the existing
institutional arrangements for the training and marketing will be strengthened.
4.8.3 In
addition to increasing the production and productivity of tusser, measures will
be taken for strengthening the tusser based industries and the existing
marketing facilities for tusser products.
4.8.4 Presently
available 10 percent price preference and up to 10 percent purchase preference to small scale units in purchases
by / for government departments and undertakings will be continued.
4.9 Human Resource Development
4.9.1 An
assessment will be made of the existing training facilities and the future
requirement of skilled man power in the State, and measures will be taken to
meet the gap between the requirement and the actual availability.
4.9.2 To
ensure that skilled youths become available to the industries in the state,
State Government will provide incentives to increase the presently available
specialties in the training institutions, both in the private and government
sector.
4.9.3 Efforts
will be made to inspire / persuade the private sector and the owners of
existing industrial units to set up new technical institutions. For this
purpose, in addition to concessional land, other necessary assistance will also
be provided.
4.10 Monitoring of implementation
of Industrial Policy
Monitoring
of implementation of this Industrial Policy will be done by the State
Industrial Investment Promotion Board and its high powered inter-departmental
committee, in which representatives of the industry will be specially invited
as per the need.
ANNEXURE-
1
DEFINITIONS
1.
“Appointed Day” means first day of November 2004,
2.1 - “General Area” means the areas of Raipur, Dhamtari,
Mahasamund, Durg, Rajnandgaon, Kabirdham, Bilaspur, Janjgir-Champa, Korba and
Raigarh, districts of the State,
2.2 - “Most Backward Scheduled Tribe Dominant Area”
means the areas of North Bastar (Kanker), Bastar, South Bastar (Dantewada),
Surguja, Korea and Jashpur districts of the State,
3. “Industrial Area”
means and includes an existing industrial area, industrial estate,
semi-urban industrial estate / rural work-shed, industrial growth centre,
industrial area established under joint sector, industrial park established in
private sector approved by the State
Government, integrated infrastructure development centre, land bank in the
possession of State Government / Chhattisgarh State Industrial Development
Corporation and industrial park, special
economic zone maintained by the State Government / Chhattisgarh State
Industrial Development Corporation,
4. “New Industrial Unit” means
an industrial unit which has commenced commercial production on or after the
first day of November, 2004 and holds, as the case may be, permanent small
industry registration certificate or commercial production certificate issued
by a competent authority to that effect,
5. “Existing Industrial Unit" means an industrial unit
which has commenced commercial production prior to the appointed day of
Industrial Policy 2004 –09,
6. “Expansion of the Existing Industrial Unit”
means an industrial unit which, after signing a Memorandum of Understanding
with the State Government after the appointed day, invests a minimum of Rupees
25 crore towards fixed capital and expands its production capacity by more than
25% of its originally installed capacity or three year's average production,
whichever is higher,
7. “Small Industrial Unit” means an industrial unit
which is defined as such by the Government of India from time to time and holds
a valid registration certificate of the District Trade & Industry Centre,
8. “Medium / Large Industrial Unit” means an industrial unit
whose total fixed capital investment is more than the capital investment
prescribed by the Government of India for a small scale industry, but less than
Rupees 100 crore, has obtained, as the case may be, industrial entrepreneur
memorandum certificate, industrial licence or letter of intent from Government
of India and holds a production certificate issued by the competent
authority,
9. “Mega Project” means an industrial unit, which has fixed
capital investment of more than Rupees 100 crore, has obtained, as the case may
be, industrial entrepreneur memorandum certificate, industrial licence or
letter of intent from Government of India and holds a production certificate
issued by State's Directorate of Industries,
10. “Special Thrust Sector Industry” means an industry
included in Annexure- 3,
11. “Ineligible Industry” means an industry included in Annexure –2,
12. “Total Capital Cost” means and includes the total infrastructure
cost and the fixed capital investment necessary for the industry, made at the
premises of industrial establishment,
13. “Infrastructure Cost” means the investment made by an industrial
undertaking on land, land development, approach road, power supply and water
supply necessary for the establishment of a new unit, or for expansion of an
existing industrial unit,
14. “Land” means the land purchased or taken on lease
required for the establishment of industrial undertaking, and “land expenses”
include the actual purchase price / premium of the land and the stamp duty and
the registration fee paid,
15. “Land Development” means and includes land leveling,
excavation and construction of drainage,
Note: Investment made on the land development will
be limited up to a maximum of 10 percent of the eligible fixed capital
investment.
16. “Approach Road” means a road constructed to connect the
factory premises of an industrial undertaking with the nearest public road after
obtaining requisite permission(s) from the concerned government department(s) /
local body(ies), provided that no approach road of any government department /
enterprise is available up to factory premises,
17. “Power Supply Investment” means the amount paid to
the Chhattisgarh State Electricity Board / its successor undertaking(s) for
power connection and the amount spent on related infrastructure to arrange
power supply for commencing production in a new industrial unit or in the
expanded unit of an existing industry,
Note: (1) Security
deposit and the amount paid towards old bills of the Chhattisgarh State
Electricity Board will not be included in the eligible amount.
(2) If captive power plant is installed only
for meeting the power requirement of the industrial undertaking, the investment
made thereon will be eligible towards “power supply expenses” for which
certificate of the electrical inspector will be necessary.
18. “Water Supply Investment” means the amount
(excluding the amount of security and old bills of the concerned departments)
spent to arrange water supply required for the establishment of a new
industrial undertaking / expansion of an existing industrial unit, provided
that the water supply arrangements have been made after obtaining permission(s)
from the concerned administrative department(s) of the government,
19. “Fixed Capital Investment” means investment made by
an industrial unit at its premises in the fixed assets in the form of factory
building, shed, plant & machinery and railway siding, for establishment of
a new industry or the expansion of an existing industrial unit,
20. “Shed–Building” mean and includes factory building, shed,
laboratory building, research building, administrative building, canteen,
labour rest room, cycle / scooter stand, security post, godown constructed at
the premises of industrial establishment,
21. “Plant & Machinery” means and includes plant
& machinery, pollution control laboratory, plant and equipment for research
etc. installed at the premises of factory establishment,
Note: Investment on such leasehold plant, machinery
and equipment, obtained for a minimum period of 10 years, which is directly
connected with the production of registered product, will also be considered
towards investment in the plant & machinery and its valuation will be done
according to the “Accounting Standard (A.S.) 19, Lease Procedure and
Measurement” published by the Institute of Chartered Accountants of India;
22. “Railway Siding” means a
railway line laid from the premises of the
industrial unit up to the existing railway line and related facilities
constructed,
Note: Fixed capital investment will be computed as
under –
(a)
In the case of small industry, fixed capital
invested at the premises of the undertaking from the date of commencement of
project work up to the date of commencement of commercial production plus the
fixed capital invested within the period of six months from the date of
commencement of commercial production,
(b)
In case of large / medium industry, fixed capital
invested at the premises of the undertaking from the date of commencement of
project work up to the date of commencement of commercial production plus the
fixed capital invested within the period of three years from the date of
commencement of commercial production,
(c)
In case of mega project, fixed capital invested at
the premises of the undertaking from the date of commencement of project work
up to the date of commencement of commercial production plus the fixed capital invested
within the period of five years from the date of commencement of commercial
production,
23. “Date of
Commencement of Commercial Production” means-
(a)
in the case of a small industry, the date following
the thirty days period from the date of commencement of trial production by the
industrial unit, or the date certified to be the date of commercial production
by the District Trade and Industry Centre, whichever is earlier,
(b)
in the case of an industrial unit having fixed
capital investment of up to Rupees 10 crore, the date following the period of
one hundred and twenty days from the date of commencement of trial production
by the industrial unit, or the date certified to be the date of commercial
production by the District Trade and Industry Centre, whichever is earlier,
(c)
in the case of an industrial unit having fixed
capital investment between Rupees 10 crore to Rupees 100 crore, the date
following the period of one hundred and eighty days from the date of
commencement of trial production by the industrial unit, or the date certified
to be the date of commercial production by the District Trade and Industry
Centre, whichever is earlier,
(d)
in case of an industrial unit having fixed capital
investment between Rupees 100 crore to 500 crore, the date following the period
of two hundred and seventy days from the date of commencement of trial
production by the industrial unit, or the date certified to be the date of
commercial production by the State Directorate of Industries, whichever is
earlier,
(e)
in case of an industrial unit having fixed capital
investment of more than Rupees 500 crore, the date following the one year
period from the date of commencement of trial production by the industrial
unit, or the date certified to be the date of commercial production by the
State Directorate of Industries, whichever is earlier,
Note: In case
any dispute arises regarding the date of commencement of commercial production,
the decision of the Commerce & Industries Department shall be final.
24. “Scheduled Caste / Scheduled Tribe” means a scheduled
caste / scheduled tribe notified as such by the Government of India from time
to time,
25. “Industry Proposed / Established by Scheduled Caste / Scheduled Tribe
Category" means such industrial unit which has been
established or is proposed to be established by the entrepreneurs belonging to
the scheduled castes / scheduled tribes notified for the State of Chhattisgarh,
and all partners of the firm in the case of a partnership firm, all share
holders of the company in the case of a company constituted under the Indian
Companies Act, all members of the co-operative society in the case of a
co-operative society and all members of the society in the case of a society
constituted under an Act pertaining to registration of societies, are from the
scheduled castes / scheduled tribes domiciled in Chhattisgarh,
26. “Effective Steps” means completion of the following actions –
(a)
The unit has obtained valid possession of the land,
(b)
The unit has commenced construction of shed and
buildings as per the project report, and
(c)
The unit has placed firm orders for purchase of
plant & machinery as per the project report.
ANNEXURE - 2
NEGATIVE LIST
OF INDUSTRIES UNITS INELIGIBLE FOR
EXEMPTION / CONCESSION
(1) Ice
factory, manufacturing of ice cream, ice candy and Ice fruit
(2) Confectionery,
biscuit and bakery products (excluding
certified packaged and branded products obtained from mechanised
process)
(3) Manufacturing
of sweets, gazak and rewadi
(4) Manufacturing
of namkin, purification of edible salt (excluding standardised packaged and branded products)
(5) Grinding
of masala and chillies, manufaturing of papad (excluding standardised packaged and branded products)
(6) Flour
mill (excluding Roller flour mill)
(7) Huller
mill
(8) Book
binding, manufacturing of envelopes, paper bags, playing cards and paper cone
(9) Saw
mill, all types of wooden items, carpentry, wooden furniture (excluding wooden
handicraft)
(10) Cloth
/ paper printing press (excluding handicraft printing and offset
printing)
(11) Manufacturing
of bricks, ridges (excluding fly ash bricks, fire bricks and brick
manufacturing from mechanised process )
(12) Tyre
rethreading (job work)
(13) Stone
crusher , manufacturing of ballast
(gitti )
(14) Coal
briquette, coke and coal screening , coal fuel
(15) Powdering of
mineral (excluding standardised branded products)
(16) Manufacturing
of lime powder, lime chips, dolomite powder, mineral powder and Lime
(17) Lamination
(excluding lamination of jute bag)
(18) Electrical
job work
(19) Soda
/ mineral / distilled water (excluding standardised branded products)
(20) Preparation
of pan masala, supari, tobbaco gutkha
(21) Manufacuring
of crackers, Aatishbaji
(22) Repacking
of goods
(23) Blending
and packing of Tea (excluding standardised branded products)
(24) Photo
laboratories
(25) Soap
and Detergent (excluding standardised branded products)
(26) All
types of Coolers
(27) Photocopying
and Stenciling
(28) Rubber
stamp making
(29) Bardana
repairing
(30) Polythene
bags (excluding H.D.P.E.)
(31) Leather
tannery
(32) Public
undertakings of Government of India or any State Government (excluding joint
undertakings with private companies)
(33) Such
other industries as notified by the State Government
ANNEXURE -
3
LIST OF SPECIAL THRUST INDUSTRIES
(1)
Processing of medicinal, aromatic and dye plants
(2)
Automobile, auto components, spares and cycle
industries
(3)
Manufacturing of plant, machinery & engineering
spares
(4)
Downstream products based on aluminium
(5)
Food processing
industries (industries approved for subsidy / assistance from
Government of India )
(6)
Milk chilling plant and branded dairy products
(7)
Pharmaceutical industry
(8)
White goods and Electronic consumer products
(9)
Power generation from non-conventional sources
(10) Information technology, bio
technology and advanced technology industry
(11) Such other industry as may
be notified by the State Government
ANNEXURE -
4
Exemptions /
Concessions for Promotion of Industrial Investment
1. Interest Subsidy
Interest
Subsidy on term loan and working capital will be given to the small and medium–large
industries as per the details given below. Interest subsidy will not be
available to mega projects –
A. Small Industry
|
Region |
General
industry |
Special
thrust industry |
|
Category A - General area |
40 % of the total interest
paid up to 5 years, maximum limit Rs. 5 lac per annum.
in the case of an
industry set-up by scheduled caste / tribe category, @ 10% per annum up to 5
years, without any maximum limit, with the condition that the investor bears
minimum 1% annual interest |
75 % of the total
interest paid up to 5 years, maximum limit Rs. 10 lac per
annum. in the case of an
industry set-up by scheduled caste / tribe category, @ 10% per annum up to 5
years, without any maximum limit, with the condition that the investor bears
minimum 1% annual interest |
|
Category B - Most backward scheduled tribe
dominant areas |
75
% of the total interest paid up
to 5 years, maximum limit Rs. 10 lac
per annum. in the case of an industry
set-up by scheduled caste / tribe category, @ 10% per annum up to 5 years,
without any maximum limit, with the condition that the investor bears minimum
1% annual interest |
75 % of the total interest paid
up to 7 years, maximum limit
Rs. 10 lac per annum. in the case of an industry set-up by scheduled caste / tribe category,
@ 10% per annum up to 7 years, without any maximum limit, with the condition
that the investor bears minimum 1%
annual interest |
B. Medium – Large Industry
|
Region |
General
industry |
Special
thrust industry |
|
Category A - General area |
-
N il - in the case of an industry set-up by scheduled caste / tribe category,
@ 10% per annum up to 5 years, maximum limit Rs. 20 lac per annum, with the condition
that the investor bears minimum 1%
annual interest |
75 % of the total interest paid
up to 5 years, maximum limit
Rs. 20 lac per annum. in the case of an industry set-up by scheduled caste / tribe category, @
10% per annum up to 5 years, maximum limit Rs. 30 lac per annum, with the
condition that the investor bears minimum 1% annual interest |
|
Category B - Most backward scheduled tribe
dominant areas |
75 % of the total interest paid
up to 5 years, maximum limit
Rs. 20 lac per annum. in the case of an industry set-up by scheduled caste / tribe category,
@ 10% per annum up to 5 years, maximum limit Rs. 30 lac per annum, with the
condition that the investor bears minimum 1% annual interest |
75 % of the total interest paid
up to 7 years, maximum limit
Rs. 40 lac per annum. in the case of an industry set-up by scheduled caste / tribe category,
@ 10% per annum up to 7 years, maximum limit Rs. 50 lac per annum, with the
condition that the investor bears minimum 1% annual interest |
2. Infrastructure cost / Fixed Capital Investment subsidy
Infrastructure cost / fixed capital investment subsidy will
be provided to the small, medium–large and mega industries as per the details
given below:-
A. Small Scale Industry
|
Region |
General
industry |
Special
thrust industry |
|
Category A - General area |
25 % of
fixed capital investment in
the case of scheduled caste / tribe
category investors only, 35% to the women
investors of scheduled caste / tribe category, without any maximum limit |
25 % of total capital
cost, maximum Rs. 25 lac 25
% of total capital cost in the case
of scheduled caste / tribe category investors only, 35% of the
total capital cost to the
women investors of scheduled caste /
tribe category,
without any maximum limit |
|
Category B - Most backward scheduled tribe
dominant areas |
25 % of total capital cost,
maximum Rs. 35 lac ,
in
the case of scheduled caste / tribe category investors, 25% of total capital cost, 35%
to the women investors of scheduled caste / tribe category,
without any maximum limit |
25
% of total capital cost, maximum Rs. 35 lac in the case of scheduled caste / tribe category
investors, 25% of total
capital cost, 35% of the fixed capital investment to the women
investors of scheduled caste / tribe
category,
without any maximum
limit |
B. Medium – Large Industry
|
Region |
General
industry |
Special
thrust industry |
|
Category A - General area |
25 % of the infrastructure cost for establishing
industry outside industrial areas,
maximum amount equivalent to the amount of
commercial tax/ central sales tax paid in the state in 5 year period
in
the case of scheduled caste / tribe category investors, 25 % of total capital cost,
35 % to the women investors of
scheduled caste / tribe category, maximum amount equivalent to
the amount of commercial tax / central sales tax paid in the state in 5 year period |
35 % of the total capital cost,
maximum amount equivalent to
the amount of commercial tax / central sales tax paid in the state in 7 year
period |
|
Category B - Most backward scheduled tribe
dominant areas |
35 % of the total capital cost, maximum amount equivalent to the amount of
commercial tax / central sales tax
paid in the state in 7 year period |
45 % of
the total capital cost, maximum
amount equivalent to the amount of commercial tax / central sales tax paid in the state in 9 year period |
C. Mega Project
|
Region |
General
industry |
Special
thrust industry |
|
Category A - General area |
25 % of the infrastructure cost for establishing
industry outside the industrial areas,
maximum amount
equivalent to the amount of commercial tax / central sales tax paid in the
state in 5 year period
in
the case of scheduled caste / tribe category investors, 25 % total
capital cost, 35 % to the women investors of scheduled caste
/ tribe category, maximum amount equivalent to the amount of
commercial tax / central sales tax paid in the state in 5 year period |
35 % of the total capital cost, maximum amount equivalent to the amount
of commercial tax / central sales tax paid in the state in 7 year period |
|
Category B - Most backward scheduled tribe
dominant areas |
35 % of the total capital cost, maximum amount equivalent to the amount of commercial tax
/ central sales tax paid in the state in 7 year period |
45 % of the total capital cost,
maximum
amount equivalent to the amount of commercial tax / central sales tax paid in the state in 9 year
period |
NOTE : For determination of the maximum limit of subsidy, such amount
of commercial tax / central sales tax
paid, in respect of which adjustment / refund has been claimed under the VAT
scheme, shall not be included.
3. Electricity Duty Exemption
Exemption from payment of electricity duty will be
given only to the new industries, as per the details given below. Expansion
projects of the existing industrial units will not be eligible for exemption
from electricity duty-
A. Small Industry
|
Region |
General
industry |
Special
thrust industry |
|
Category A - General area |
1. Total exemption for a period of 10 years from the date of
commencement of commercial production 2. Exemption for 15 years to
the industries set-up by the scheduled
caste / tribe category |
Total exemption for a
period of 15 years from the date of commencement of commercial production |
|
Category B - Most backward scheduled tribe
dominant areas |
Total exemption for a
period of 15 years from the date of commencement
of commercial production |
Total exemption for a
period of 15 years from the date of commencement of commercial production |
B. Medium – Large Industry
|
Region |
General
industry |
Special
thrust industry |
|
Category A - General area |
Total exemption for a
period of 10 years from the date of commencement of commercial production |
Total exemption for a
period of 15 years from the date of commencement of commercial production |
|
Category B - Most backward scheduled tribe
dominant areas |
Total exemption for a
period of 15 years from the date of commencement of commercial production |
Total exemption for a
period of 15 years from the date of commencement of commercial production |
C. Mega Project
|
Region |
General
industry |
Special
thrust industry |
|
Category A - General area |
Total exemption for a
period of 15 years from the date of commencement of commercial production |
Total exemption for a
period of 15 years from the date of commencement of commercial production |
|
Category B - Most backward scheduled tribe
dominant areas |
Total exemption for a
period of 15 years from the date of commencement of commercial production |
Total exemption for a
period of 15 years from the date of commencement of commercial production |
4. Exemption from Stamp Duty
Exemption from payment of
stamp duty will be given to the industries shown in
Annexure
– 4A, as per the following –
(1)
Exemption on the deeds executed for purchase / lease
of land, shed and buildings for setting up an industrial unit,
(2)
Exemption on execution of deeds relating to loans
and advances to be taken by the industrial unit up to a period of 3 years from
the date of registration of the unit.
5. Exemption from Entry Tax
Industries will be given exemption from payment of
entry tax for the period given below, computed from the date of commencement of
commercial production or the date of availing of exemption for the first time,
whichever is earlier-
Small
Scale Industry / Medium–Large Industry
/ Mega Project / Very Large Project
|
Region |
General
industry |
Special
thrust industry |
|
Category A - General area |
Exemption for a period
of 5 years excluding the
minerals obtained from captive quarry
/ mining lease in the State, Diesel and Petrol |
Exemption for a period
of 7 years excluding the
minerals obtained from captive quarry
/ mining lease in the State, Diesel and Petrol |
|
Category B - Most backward scheduled tribe
dominant areas |
Exemption for a period
of 7 years excluding the
minerals obtained from captive quarry
/ mining lease in the State, Diesel and Petrol |
Exemption for a period
of 9 years excluding the
minerals obtained from captive quarry
/ mining lease in the State, Diesel and Petrol |
6.
Exemption / Concession in
the Premium of Land allotted in Industrial Areas
Exemption
will be given to investors in the premium of land allotted to them in the
industrial areas, as per the details given below–
A. Small Scale
/ Medium–Large Industry
|
Region |
General
industry |
Special
thrust industry |
|
Category A - General area |
100 % exemption in land – premium for scheduled
caste / tribe category investors |
50 % exemption in land – premium
100 % exemption in land – premium for scheduled
caste / tribe category investors |
|
Category B - Most backward scheduled tribe
dominant areas |
50 % exemption in land – premium
100 % exemption in land – premium for scheduled caste / tribe category investors |
50 % exemption in land – premium
100 % exemption in land – premium for scheduled caste
/ tribe category investors |
B. Mega Project
|
Region |
General
industry |
Special
thrust industry |
|
Category A - General area |
50 % exemption in land –
premium
100 % exemption in land – premium for the scheduled
caste / tribe category |
50 % exemption in land –
premium
100 % exemption in land –
premium for the scheduled
caste / tribe category |
|
Category B - Most backward scheduled tribe
dominant areas |
50 % exemption in land – premium
100 % exemption in land –
premium for the scheduled
caste / tribe category |
50 % exemption in land – premium
100 % exemption in land –
premium for the scheduled
caste / tribe category |
7.
Project Report Subsidy
New industries will, after their establishment, be given subsidy for
re-imbursement of expenses incurred on the project report, as per details given
below–
Small Scale / Medium – Large / Mega Project
|
Region |
All
industries |
|
Category A - General area |
only for scheduled caste / tribe category investors,
one percent of the project cost,
maximum limit Rs. 1 lac |
|
Category B - Most backward scheduled tribe
dominant areas |
For all investors, cent percent amount of the expenses incurred for
preparation of project report, maximum limit Rs. 2 lac |
A. Small Scale Industry
|
Region |
General
industry |
Special
thrust industry |
|
Category A - General area |
40 % of the total interest paid for a period of 5 years, maximum limit Rs. 5 lac
per annum |
40 % of the total interest paid
for a
period of 5 years, maximum limit Rs. 12.5 lac per annum |
|
Category B - Most backward scheduled tribe
dominant areas |
40 % of the total
interest paid for a period of 5 years, maximum limit Rs. 10 lac per annum |
40 % of the total
interest paid for a period of 5 years, maximum limit Rs. 25 lac per annum |
B. Medium – Large Industry
|
Region |
General
industry |
Special
thrust industry |
|
Category A - General area |
40 % of the total
interest paid for a period of 5 years, maximum limit Rs. 12.5 lac per annum |
40
% of the total interest paid for a period of 5 years, maximum
limit Rs. 12.5 lac per annum. |
|
Category B - Most backward scheduled tribe
dominant areas |
40
% of the total interest paid for a period of 5 years, maximum
limit Rs. 25 lac per annum. |
40 % of the total
interest paid for a period of 5 years, maximum limit Rs. 25 lac
per annum |
C. Mega Project
|
Region |
General
industry |
Special
thrust industry |
|
Category A - General area |
--- Nil ---
|
--- Nil --- |
|
Category B - Most backward scheduled tribe
dominant areas |
40 % of the total interest paid
for a
period of 5 years, maximum limit Rs. 25 lac per annum |
40 % of the total
interest paid for a period of 5 years, maximum limit Rs. 25 lac per annum |
9. Exemption from Land Revenue on Land Diversion
New
small scale industries will be given full exemption from payment of land
revenue on diverted land up to a maximum of 5 acres.
10. Service
Charges for Allotment of Land outside Industrial Areas
10
percent service charges payable to District Collector for acquisition of
private land and the service charges payable for acquisition of private land /
allotment of government land by the Chhattisgarh Industrial Development
Corporation outside the industrial areas will be reduced as follows–
A. Service
charges for acquisition of private land will be payable to the district
administration @ 5 percent of the amount of award,
B. Service
charges for allotment of the acquired private land / government land to industries
outside industrial areas will be payable to the Chhattisgarh Industrial
Development Corporation @ 10 percent of the land value
11. Quality Certification Subsidy
On
receiving ISO 9000, ISO 14000 or any equivalent national / international certification, expenses
incurred thereon will
be reimbursed to
the extent of
50% or Rs. 75,000, whichever is less, to all new industries established
in the State.
12. Technical Patent Subsidy
On
obtaining a patent, expenses incurred thereon will be reimbursed to the extent
of 50% or Rs. 5 Lac, whichever is less, to all new industries established in
the State.
ANNEXURE -
4 - A
LIST OF INDUSTRIES ELIGIBLE FOR EXEMPTION FROM STAMP DUTY
1. In
the case of small scale industry, excluding the industries in
Annexure–2, all industries will get the exemption.
2. Medium – Large Industry – Mega Project
: Following industries will get the exemption –
1.
Herbal and medicinal plant processing
industries
2.
Automobile, auto components, spares and
cycle industries
3.
Manufacturing of plant / machinery / engineering
spares
4.
Downstream products based on Aluminium
5.
Food processing
(industries approved by the Government of India for subsidy /
assistance)
6.
Milk chilling plant and branded dairy products
7.
Pharmaceutical industry
8.
White goods and electronic consumer products
9.
Power generation by non-conventional sources
10.
Information technology, bio technology and advanced
technology
11.
Other thrust sector industries
12.
Forest produce based processing industries
13.
Iron and steel, and industries based thereon
14.
Cement and cement based industries
15.
Coal and chemical industries
16.
Precious stones and ornaments
17.
Granite based industries
18.
Road and urban infrastructure including development
of new Raipur city
19.
Water supply
20.
Energy generation, transmission and distribution
21.
Rice bran oil solvent extraction plant
22.
Board and paper mill based on paddy waste
23.
Cold storage
24.
Lemon grass oil, menthol oil
25.
Bamboo based paper industry
26.
Flower based ayurvedic medicine manufacturing
27.
Flower based scents and perfumes
28.
Such other industries as may be
notified by the State Government