Facilitation for promotion of Micro, Small

1
Ease of doing business Initiatives in Odisha

• Facilitation for promotion of Micro, Small
  Medium Enterprises

2
Easing business involves
3
Policy Frameworks
Sl Notifications / Policies
1. Odisha Industries (Facilitation) Amendment Rules, 2015
2. Industrial Policy Resolution, 2015
3. Odisha Food Processing Policy, 2013
4. Micro, Small Medium Enterprises Development Policy, 2009
5. Odisha Procurement Preference Policy For Micro Small Enterprises, 2015
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Initiatives for implementation

• Online Udyami Aadhar acknowledgement replacing
  the earlier Entrepreneurs memorandum
• Strengthening of Odisha Industries (Facilitation)
  Rules through amendment in 2015
• Coverage of services under Odisha Right to Public
  Service Act, 2012
• Initiatives for online administration of selected
  incentives under Industrial Policy Resolution,
  2007 MSME Development Policy, 2009
• District Level Facilitation Cell, involving
  representatives from Industries, made operational
  in Regional / District Industries Centres to
  guide mentor entrepreneurs.
• 54 activities notified as Green Category by
  Forest Environment Department for fast track
  clearance.
• Central Inspection Framework to rationalize
  inspection of industries
• Labour reforms

5
Feature of District Level Facilitation Cell

• Constituted vide Industries Department
  Notification No. 4086 dated 23.06.2015 under the
  Chairmanship of General Manager, RIC / DIC with
  representatives from line departments
  Industries Associations.
• Cell focuses on actualization of investment
  through one-stop facilitation process.
• Major function of the Cell include guidance
  mentoring of investors assessment the project,
  land and utility requirements assistance in
  filing Combined Application Form following-up
  on approvals from respective line Departments
  beyond the powers delegated to the members .

6
Process Flow under OIFR, 2015
Investor having no land
Investor having less than 25 of required land
Investor having 25 or more of required land
CAF Schedule I for assessment of land utility
Through DLNA
DLFC
CAF Schedule IA for Clearance through DLNA for
recommendation
Recommendation for availability of land
Decision in DSWCA
DLNA
Concerned Authority
Decision of Concerned Authority communicated to
proponent
42 Clearances included within maximum 60 days.
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Timeline for consent / approval (OIFR, 2015)
Sl. No. Department Disposal of Application Time Limit (Working Days)
Energy DISCOMs
1. Energy Time taken from request for connection to release of connection where infrastructure is available 15
2. Energy Time taken from request for connection to release of connection where infrastructure is not available 30
Environment Forests Odisha State Pollution Control Board
3. Environment Forests Consent to establish
a. Environment Forests A Category after obtaining environmental clearance 60
b. Environment Forests B Category after obtaining environmental clearance 45
c. Environment Forests C Category 30
4. Environment Forests Permission under Hazardous Waste (Handling Management) Rules 30
5. Environment Forests Consent to Operate
a. Environment Forests A Category after obtaining environmental clearance 60
b. Environment Forests B Category after obtaining environmental clearance 45
c. Environment Forests C Category 30
8
Timeline for consent approval
Sl. No. Department Disposal of Application Time Limit (Working Days)
Labour ESI Directorate of Factories and Boilers
6. Labour ESI Approval of Factory Plan for Non-Hazardous factories 30
7. Labour ESI Approval of Factory Plan for Hazardous factories 60
8. Labour ESI Approval of Factory Plan for Major Accident Hazard (MAH) factories 90
9. Labour ESI Registration and Licensing of Factories 60
10. Labour ESI Renewal/Amendment/Transfer of factory license 30
11. Labour ESI Issue of duplicate license 30
12. Labour ESI Inspection of Boilers issue of provisional orders to operate boilers 15
13. Labour ESI Approval of repair order of Boilers 15
14. Labour ESI Steam pipeline drawing approval 30
15. Labour ESI Registration of Boilers 30
16. Labour ESI Endorsement of Certificates of Boiler Operation Engineers, Boiler Attendants and Welders issued by other States 15
17. Labour ESI Revalidation of Welders certificates 15
9
Timeline for consent approval
Sl. No. Department Disposal of Application Time Limit (Working Days)
Labour ESI Labour Commissioner
18. Labour ESI Registration under Odisha Shop and Commercial Establishment Act,1956 15
19. Labour ESI Renewal of Registration under Odisha Shop and Commercial Establishment Act,1956 15
20. Labour ESI Contract Labour(R A)Act,1970 i)Registration (one time) ii)Licence iii)Renewal (annual) 15
21. Labour ESI Industrial Employment Standing Order Act, 1946 45
Housing Urban Development UDA/Municipalities
22.. Housing Urban Development Building Plan Approval 60
23. Housing Urban Development Issuance of Occupancy Certificate (Applicable to Bhubaneswar Development Authority and other Development Authorities ULBs 30
24. Housing Urban Development Trade License 15
25. Housing Urban Development Water Connection 45
26. Housing Urban Development Conversion of Land Use under master plan 60
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Timeline for consent approval
Sl. No. Department Disposal of Application Time Limit (Working Days)
Finance Commercial Taxes
27. Finance Registration under VAT Act 3
28. Finance Registration under CST Act 3
29. Finance Registration for Profession Tax 3
30. Industries Sanction of incentives under IPR 2015 30
Industries IDCO
Industries Decision on Land Allotment within IDCO Estates outside BMC Area
31. Industries Allotment Letter after receipt of recommendation letter from Single Window Authority 30
32. Industries Execution of Lease Agreement subject to compliance of T C of allotment 15
33. Industries Issue of Possession Certificate 15
Industries Decision on Land Allotment within IDCO Estates within BMC Area
34. Industries Allotment Letter after receipt of recommendation from HLCC 30
35. Industries Execution of Lease Agreement subject to compliance of T C 15
36. Industries Issue of Possession Certificate 15
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Timeline for consent approval
Sl. No. Department Disposal of Application Time Limit (Working Days)
37. MSME Approval of EM-1 1
38. MSME Approval of EM-2 2
39. MSME Sanction of Interest Subsidy, Capital Investment Subsidy and VAT Reimbursement 30
Home Directorate of Fire
40. Home No Objection Certificate 30
41. Revenue Disaster Department Conversion of land use in all other areas (except ULBs) 60
42. Health Family Welfare License under Drug and Cosmetics Act 30
Entrepreneur Memorandum has been discontinued
by Ministry of MSME, Government of India from
18.09.2015
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POLICY PROVISIONS
13
ODISHA FOOD PROCESSING POLICY, 2013
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Eligible items
OFPP, 2013

• Agro and Marine processing includes grading,
  grinding, cutting/ cubing/dicing, sorting,
  packing (dehydrated packing, vacuum packing,
  nitrogen sachet packing, tetra packing, canning,
  bottling), waxing, drying (spray drying,
  dehydration), irradiation any value add activity
  to the agricultural, horticulture, and forest
  produce. Agro processing also covers projects in
  hi-tech and bio-technology based agriculture.
• Food Processing includes processing of
  ready-to-eat or ready-to-cook food and
  manufacturing of additives, preservatives, colors
  and fragrant manufactures for food products.
• Agro Infrastructure providers include warehouse,
  cold storage, transportation food items including
  reefer vans/ containers and processing machinery
  producers
• Quality assurance providers include food testing
  laboratory and certification agencies
• Research and Human Resource Development includes
  Research Development, Product Development, and
  Crop Development Institutes, and Human Resource
  Development (courses in Food Processing, Agro
  Management)

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Illustrative list of eligible items
OFPP, 2013
Sl Items /Activities
1. Fruit and Vegetable Processing, including grading / packing
2. Food grain milling / processing, using modern technology and equipment
3. Dairy products (including milk processing and milk based products)
4. Processing of Poultry, eggs, meat and meat products
5. Fish Processing including shrimps
6. Bread, oilseed meals (edible), breakfast foods (such as cornflakes, oats and muesli), biscuits, confectionery (including cocoa processing and chocolate), oil expellers and refining, malt extracts, protein isolates, high protein foods, weaning food, extruded / other ready to eat food products and all other processed foods (excluding non-packed food items served in Hotels and Restaurants of all categories)
7. Fruit based ready to serve beverages
8. Produce of animal husbandry
9. Spices and condiments
10. Tissue culture laboratories, green houses, green house nurseries seed production standards, mushroom laboratories
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Illustrative list of eligible items (Continued)
OFPP, 2013
Sl. Items /Activities
11. Floriculture
12. Cold Storage Enterprises
13. Refrigerated transport vehicles / containers (excluding second hand refurbished vehicles / container)
14. Enterprises manufacturing food- grade packaging materials for food processing industry
15. Enterprises engaged in packaging, canning and bottling of processed foods
16 Enterprises manufacturing additives, preservatives, colours and fragrant for the processed food industry
17 Bio-technology and bio-informatics industries
18. Commodity grading and packaging industry
19. Processing of plantation crops including tea and coffee, forest produce such as herbal, medicinal and aromatic plants, coconut based products and Arecanut / Arecanut based products
20. Sugar industry (excluding molassess / alcohol)
21 Cattle/ Poultry/ Prawn Feed/ Fish Feed (Ref Notification no. 4365/MSME / Dt. 11.06.2015)
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List of ineligible items
OFPP, 2013
Sl Items /Activities
1 Rice huller and seller
2 Flour mill of less than 50 TPD capacity
3 Masala making without cold process grinding
4 Bread/ Confectionery except mechanization
5 Preparation of sweet meat and salted snacks except mechanized units. ( Ref Notification No. 4365/ Dt.11.6.2015)
6 Production of ice block
7 De-mineralized water and distilled water manufacturing units
8 Processing of betel nuts
9 Tea blending units
10 Units connected with raw-tobacco and gul related products Fruit juice base, aerated water and soft drink units (excepting the units manufacturing fruit pulp or fruit pulp and juice out of it).
11 Mixture, Bhujia and Chanachur preparation units except mechanized units. ( Ref Notification No. 4365/ Dt.11.6.2015)
12 Fruit juice base, aerated water and soft drink units (excepting the units manufacturing fruit pulp or fruit pulp and juice out of it).
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Administration of Incentives
OFPP, 2013
Sl Incentive Quantum Quantum Eligibility Criteria Time Frame
1. Rebate on Land 25 of price announced by Govt. (IDCO) in normal areas Units set up in KBK and potential food clusters shall be eligible for additional 25 of IPR rates in addition to above. Land shall be provided from Land Banks as detailed below 25 of price announced by Govt. (IDCO) in normal areas Units set up in KBK and potential food clusters shall be eligible for additional 25 of IPR rates in addition to above. Land shall be provided from Land Banks as detailed below If commenced FCI prior to 15.3.13, it must commence production during 15.3.13 to 14.3.15 If commenced FCI after 15.3.15, it must commence production within two years from date of 1st FCI. Within 6 months from date of commencement of production for new units and within 6 months from date of Expansion or, Diversification
1. Rebate on Land Project Cost (Rs. in Cr.) Max. land to be available If commenced FCI prior to 15.3.13, it must commence production during 15.3.13 to 14.3.15 If commenced FCI after 15.3.15, it must commence production within two years from date of 1st FCI. Within 6 months from date of commencement of production for new units and within 6 months from date of Expansion or, Diversification
1. Rebate on Land 1 to 50 Ac. 5.00 If commenced FCI prior to 15.3.13, it must commence production during 15.3.13 to 14.3.15 If commenced FCI after 15.3.15, it must commence production within two years from date of 1st FCI. Within 6 months from date of commencement of production for new units and within 6 months from date of Expansion or, Diversification
1. Rebate on Land Above 50 to 100 Ac. 10.00 If commenced FCI prior to 15.3.13, it must commence production during 15.3.13 to 14.3.15 If commenced FCI after 15.3.15, it must commence production within two years from date of 1st FCI. Within 6 months from date of commencement of production for new units and within 6 months from date of Expansion or, Diversification
1. Rebate on Land Above 100 Ac.30.00 If commenced FCI prior to 15.3.13, it must commence production during 15.3.13 to 14.3.15 If commenced FCI after 15.3.15, it must commence production within two years from date of 1st FCI. Within 6 months from date of commencement of production for new units and within 6 months from date of Expansion or, Diversification
2. Capital Investment Subsidy for new, Expan-sion Moderni-sation cases and Top-up cases For General category - 25 of project cost (excluding cost of land) Ceiling Rs.2.00 Cr. For General category - 25 of project cost (excluding cost of land) Ceiling Rs.2.00 Cr. -do- Within 6 months from date of commencement of production for new units and within 6 months from date of Expansion or, Diversification
2. Capital Investment Subsidy for new, Expan-sion Moderni-sation cases and Top-up cases For Women, SC ST and units in KBK districts - 33 of project cost (excluding cost of land) Ceiling Rs.3.00 Cr. For Women, SC ST and units in KBK districts - 33 of project cost (excluding cost of land) Ceiling Rs.3.00 Cr. -do- Within 6 months from date of commencement of production for new units and within 6 months from date of Expansion or, Diversification
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Administration of Incentives contd.
OFPP, 2013
Sl Incentive Quantum Quantum Eligibility Criteria Time Frame
3. Electricity Duty exemption For new enterprises For a maximum 10 years from Date of Production. -do- -do-
3. Electricity Duty exemption For existing enterprises For a maximum 10 years from date of commencement of policy. -do- -do-
4. Interest Subsidy for new and Top-up cases 5 p.a on working capital loan availed from public sector banks / OSFC for 1st five years from D.O.P Ceiling- Rs. 5.00 lakhs p.a 5 p.a on working capital loan availed from public sector banks / OSFC for 1st five years from D.O.P Ceiling- Rs. 5.00 lakhs p.a - do - Within 6 months from the end of each financial year
5. Quality Certification for new and Top-up cases. Reimbursement upto 50 of cost of certification like HACCP, GMP, ISO 9000, Agmark, FPO, GLP, TQM. Ceiling Rs.2.00 Lakhs Reimbursement upto 50 of cost of certification like HACCP, GMP, ISO 9000, Agmark, FPO, GLP, TQM. Ceiling Rs.2.00 Lakhs - do - Within 6 months from date of obtaining certification or, 6 months from date of notification whichever is later.
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Administration of Incentives contd.
OFPP, 2013
Sl Incentive Quantum Quantum Eligibility Criteria Time Frame
6. Entry Tax Exemption On new and 2nd hand Plant Machinery Balancing equipment. 100 -do- Within one month of entry of P M and balancing Equipment
6. Entry Tax Exemption On raw materials, incidental goods packaging materials 100 for a period of 5 years from Date of Production. -do- Within one month of entry of raw materials, incidental goods and packaging materials
7. Mega Food Park, Sea Food Park Capital Subsidy _at_ 20 of project cost to SPV Maximum Rs. 15.00 crores or, equity participation by GoO As per scoring pattern. CIS will be front ended to be released in 4 phases as per progress. After preparation of DPR and before making any physical progress on the ground. In case of MFP already approved by MoFPI, GoI, the applicant shall apply along with a copy of In-Principle approval letter of GoI
7. Mega Food Park, Sea Food Park Cost of preparation of DPR Rs. 5.00 lakhs for Mega Food Park. If project report is prepared for carbon credit 50 of consultancy charges with a cap of Rs. 20.00 lakhs In-Principle approval of MoFPI, GoI is required. After preparation of DPR and before making any physical progress on the ground. In case of MFP already approved by MoFPI, GoI, the applicant shall apply along with a copy of In-Principle approval letter of GoI
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Administration of Incentives contd.
OFPP, 2013
Sl Incentive Quantum Quantum Eligibility Criteria Time Frame
7. Mega Food Park, Sea Food Park VAT reimbursement - 100 for 10 years Max -200 of Fixed Capital Investment New and Existing enterprise shall be eligible Within 6 months from the end of each financial year
7. Mega Food Park, Sea Food Park For Industrial units set up in Mega Food Parks Sea Food park CIS 25 with ceiling of Rs.2.00 cr. for General entrepreneurs in non-KBK area and _at_33 with a ceiling of Rs. 3.00 cr. for SC, ST, Women for KBK districts. Exemption of Entry Tax on PM and balancing items Exemption of Entry Tax on raw materials for 5 years from DOP As per other units set up outside Mega Food Park As per other units set up outside Mega Food Park
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MSME DEVELOPMENT POLICY, 2009
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MSMED POLICY-2009 Contd.

• Effective Date- 17.02.2009.
• Eligibility- Units made 1st. Fixed Capital
  Investment after the Effective Date commence
  Production within 2 years of 1st. F C I
• MSME Development Policy 2009 shall be read in
  conjunction with IPR-2007.
• Units as enshrined in Annexure-ll, Schedule-
  Point (3) of IPR, 2007 shall not be eligible for
  fiscal incentives under this policy

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MSMED POLICY-2009 Contd.
Fiscal Incentives
Incentives Eligibility Rate / period Time line for filing Application
  Capital Investment Subsidy New MSMEs 10 of FCI up to Rs. 8 lakh   Within Six months of Commencement of Production
  Capital Investment Subsidy new MSMEs of SC / ST/ Women, Technical Degree / Diploma holder entrepreneurs 12 of FCI up to 10 lakhs   Within Six months of Commencement of Production
VAT Reimbursement as in IPR-2007 MSEs set up by Women entrepreneurs Additional period of 2 years within six months from the end of each financial year
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INDUSTRIAL POLICY RESOLUTION, 2007
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IPR-2007 Contd.

• Effective Date- 02. 03.2007.
• Eligibility- Units made 1st. Fixed Capital
  Investment (FCI) after the Effective Date
  before 24.08.2015 and commence Production within
  2 years for MSME and 3 years for Large
  Industries of 1st. F C I
• Units as enshrined in Annexure-II, Schedule-
  Point (3) of IPR, 2007 shall not be eligible for
  fiscal incentives under this policy

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IPR-2007 Contd.
PRIORITY SECTOR

• Priority Sectors means New Industrial units
  where fixed capital investment commences on or
  after the effective date and fall within the
  following categories.
• Information technology and IT enabled service
• Tourism related
• Bio-technology
• Petroleum, Chemicals Petro-chemicals
• Pharmaceuticals
• Handicraft, Handloom, Coir and Leather products
• Gem stone cutting and polishing
• Sea food Processing
• Fly ash Blast furnace slag based industries
  utilizing a minimum of 25 by weight as base raw
  material
• Industry other than mineral extraction industry
  which exports more than 50 of total turnover
  duly certified by EPM
• Units not qualifying for " Thrust Sector" status
  for not meeting minimum capital investment
  criteria.

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IPR-2007 Contd.
THRUST SECTOR PIONEER UNITS
Thrust Sector means new industrial units in the following categories which commence fixed capital investment on or after the effective date and full fill the criteria stipulated as under. Thrust Sector means new industrial units in the following categories which commence fixed capital investment on or after the effective date and full fill the criteria stipulated as under. Thrust Sector means new industrial units in the following categories which commence fixed capital investment on or after the effective date and full fill the criteria stipulated as under.
Sector Minimum Capital Investment Employment Generation ( Direct)
Agro- Processing Rs. 25 crores 100
Automobiles Rs. 300crores 500
Auto- Components Rs. 50 crores 200
Textile Rs. 50 crores 500
Apparel Rs. 10 crores 500
Ancillary Down Stream Rs. 10 crores 100
Pioneer Units mean the first five industrial units of each thrust area, which commence fixed capital investment and go in to commercial production during the operative period of this IPR. Pioneer Units mean the first five industrial units of each thrust area, which commence fixed capital investment and go in to commercial production during the operative period of this IPR. Pioneer Units mean the first five industrial units of each thrust area, which commence fixed capital investment and go in to commercial production during the operative period of this IPR.
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IPR-2007 Contd.
SPECIAL INCENTIVES FOR KBK REGION

• Non- mineral based new industrial units of
  Kalahandi Nuapada, Bolangir, Subarnpur, Koraput,
  Malkangir, Rayagada, Nawrangpur, Gajapati,
  Kandhamall Mayurbhanj -
• with minimum investment in PM/c for Rs. 5crore
  
• providing direct employment to minimum 100
  persons
• shall be treated as deemed thrust sector unit and
  eligible for all incentives prescribed for the
  thrust sector.
• Such deemed thrust sector status may also be
  granted to other industrial units by High Level
  Clearance Authority through Notifications of
  Industries Department.

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IPR-2007 Contd.
FISCAL INCENTIVES
LAND

• Govt. land under Land Bank other Govt. land may
  be allotted at concessional rate to Industrial
  Units including Infrastructure Projects
• Land at special concessional rate to Thrust
  Sector Units by HLCA
• Concessional Industrial Rate of Land

Zone-A Urban areas coming under the jurisdiction of Bhubaneswar Municipal Corporation, Cuttack Municipal Corporation, Rourkela Municipality, Berhampur Municipality, Sambalpur Municipality and Paradeep NAC. Rates to be fixed by Revenue/ G. A. Dept in consultation with Ind. Dept
Zone - B Revenue Sub- Divisions of Angul, Athagarh, Balasore, Berhampur, Bhubaneswar, Champua, Cuttack, Dhenkanal, Jagatsinghpur, Jajpur , Jharsuguda, Keonjhar, Khurda, Panposh, Puri, Sambalpur, Talcher, Municipal / NAC Area- Zone -B -_at_ Rs 5 lakh / Ac, Zone- C-_at_ Rs 3 lakh / Ac, Zone- D _at_ Rs. 1.5 lakh/ Ac Other than Municipal / NAC Area- Zone -B -_at_ Rs 2 lakh / Ac, Zone- C -_at_ Rs 1 lakh / Ac, Zone- D _at_ Rs. 0.5 lakh / Ac
Zone - C Revenue Sub- Divisions of Banki, Baripada, Bhadrak, Baragarh, Bolangir, Chhatrapur, Jeypur, Koraput, Raygada, Sundergarh. Municipal / NAC Area- Zone -B -_at_ Rs 5 lakh / Ac, Zone- C-_at_ Rs 3 lakh / Ac, Zone- D _at_ Rs. 1.5 lakh/ Ac Other than Municipal / NAC Area- Zone -B -_at_ Rs 2 lakh / Ac, Zone- C -_at_ Rs 1 lakh / Ac, Zone- D _at_ Rs. 0.5 lakh / Ac
Zone - D Revenue Sub- Divisions - Anandpur, Athamallik, Balliguda, Bamanghati, Bhanjanagar, Bhawanipatana, Birmaharajpur, Bonai, Boudh, Deogarh, Dharmagarh, Gunupur, Hindol, Kamakhyanagar, Kaptipada, Kandhamala, Kendrapada, Kuchinda, Malkangir, Nayagarh, Nuapada, Nilagir, Nabarangapur, Padampur, Pallahara, Panchpir, Paralakhemundi, Patnagarha, Rairakhol, Subarnapur, Titilagarh. Municipal / NAC Area- Zone -B -_at_ Rs 5 lakh / Ac, Zone- C-_at_ Rs 3 lakh / Ac, Zone- D _at_ Rs. 1.5 lakh/ Ac Other than Municipal / NAC Area- Zone -B -_at_ Rs 2 lakh / Ac, Zone- C -_at_ Rs 1 lakh / Ac, Zone- D _at_ Rs. 0.5 lakh / Ac
Ground Rent - _at_ 1 of the land value Ground Rent - _at_ 1 of the land value Ground Rent - _at_ 1 of the land value
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IPR-2007 Contd.
LAND
Exemption of premium on conversion of
agricultural land for industrial purpose
1 Micro Small 100 up to 5 Ac. No Time limit. But shall have to commence or already commenced production within the period of 2 years for MSMEs and 3 years for Large Industries from the date of 1st. Fixed Capital Investment.
2 Medium 75 up to 25 Ac. No Time limit. But shall have to commence or already commenced production within the period of 2 years for MSMEs and 3 years for Large Industries from the date of 1st. Fixed Capital Investment.
3 Large 50 up to 500 Ac. No Time limit. But shall have to commence or already commenced production within the period of 2 years for MSMEs and 3 years for Large Industries from the date of 1st. Fixed Capital Investment.
4 Priority 50 No Time limit. But shall have to commence or already commenced production within the period of 2 years for MSMEs and 3 years for Large Industries from the date of 1st. Fixed Capital Investment.
5 Thrust Sectors 100 No Time limit. But shall have to commence or already commenced production within the period of 2 years for MSMEs and 3 years for Large Industries from the date of 1st. Fixed Capital Investment.
IDCO SHED May be available in 04 annual
installments for Micro Small Enterprises.
32
IPR-2007 Contd.
STAMP DUTY
No stamp Duty for land allotted by Govt. to IDCO or Govt. / IDCO to Private Industrial Estate Developers No stamp Duty for land allotted by Govt. to IDCO or Govt. / IDCO to Private Industrial Estate Developers No stamp Duty for land allotted by Govt. to IDCO or Govt. / IDCO to Private Industrial Estate Developers
Transfer of land / shed to New Existing taking up E/M/D Exemption of applicable Stamp Duty Exemption of applicable Stamp Duty
Transfer of land / shed to New Existing taking up E/M/D Micro Small _at_ 75
Transfer of land / shed to New Existing taking up E/M/D Medium _at_ 50
Transfer of land / shed to New Existing taking up E/M/D Large _at_ 25
Transfer of land / shed to New Existing taking up E/M/D Priority _at_ 50
Transfer of land / shed to New Existing taking up E/M/D Thrust Sector _at_ 100
Stamp duty exempted - Units transferred to new management Conversion of Prop / Partnership to Company for rehabilitation Loan agreement, Credit deed, Mortgages and Hypothecation deed executed by industrial unit in favour of Banks or F I Reconstitution amalgamation of companies is sanctioned by the Court under section 394 of the Companies ACT Stamp duty exempted - Units transferred to new management Conversion of Prop / Partnership to Company for rehabilitation Loan agreement, Credit deed, Mortgages and Hypothecation deed executed by industrial unit in favour of Banks or F I Reconstitution amalgamation of companies is sanctioned by the Court under section 394 of the Companies ACT Stamp duty exempted - Units transferred to new management Conversion of Prop / Partnership to Company for rehabilitation Loan agreement, Credit deed, Mortgages and Hypothecation deed executed by industrial unit in favour of Banks or F I Reconstitution amalgamation of companies is sanctioned by the Court under section 394 of the Companies ACT
33
TAXES
IPR-2007 Contd.
VAT exemption on finished product of Khadi, Village, Cottage Handicraft industrial units and traditional Coir products sold at authorised sales outlet. VAT exemption on finished product of Khadi, Village, Cottage Handicraft industrial units and traditional Coir products sold at authorised sales outlet. Shall apply within six months from the date of commencement of production
Entry Tax Exemption Entry Tax Exemption Entry Tax Exemption
A) Plant M/c New Micro Small, Thrust Sector- case to case basis Shall apply within 2 years for MSMEs 3 years for Large Ind. From the 1st. date of F C I
B) Raw materials New Micro Small for 5 years limiting to 100 FCI Thrust Sector units for similar incentives on a case to case basis Shall apply within six months from the date of commencement of production
34
IPR-2007 Contd.
TAXES
VAT Reimbursement VAT Reimbursement VAT Reimbursement
New MSMEs 50 of VAT paid for 5 years limited to 100 FCI Shall apply within six months from the end of each financial year
New Industrial Units in Priority Sector 75 of VAT paid for 5 years limited to 100 of FCI Shall apply within six months from the end of each financial year
New Industrial Units in Thrust Sector 75 of VAT paid for 10 years limited to 200 of FCI Shall apply within six months from the end of each financial year
Existing Units taking up E / M / D On increased production capacity for the period applicable Shall apply within six months from the end of each financial year
Entertainment Tax 100 reimbursement of ET for 5 years to New Multiplex Cinema Halls Shall apply within six months from the end of each financial year
35
IPR-2007 Contd.
INTEREST SUBSIDY

• New Industrial Units _at_ 5 for 5 years limited
  to
• - Rs.10 lakh - Micro Enterprises
• - Rs.20lakh - Small Enterprises
• - Rs.100 lakh - Thrust Sector Units
• New Industrial Units under PMEGP/ PMRY / REGP _at_
  3 for 5 years limited to Rs.25000 /- only
• Shall apply within six months from the end of
  each financial year
• Loans sanctioned on or after 22.12.2011.

36
IPR-2007 Contd.
POWER

• New industrial units other than Thrust Sector -
  100 ED exempted for 5 years up to 110 K V A
• New industrial units in Thrust Sector - 100 ED
  exempted for 5 years up to 5 M W
• New Captive Power Plant - 50 ED exempted for 5
  years on for self consumption
• Shall apply within six months from the date of
  commencement of production / Commissioning

37
IPR-2007 Contd.

• PATENT REGISTRATION

• New Industrial Units - 50 of registration cost
  up to Rs. 5 lakh
• Shall apply within six months of obtaining Patent
  Registration

• QUALITY CERTIFICATION

• New Industrial Units - 50 of Quality
  Certification charge up to Rs. 2 lakh
• Shall apply within six months of obtaining
  Quality Certification

• ASSISTANCE FOR TECHNICAL KNOW- HOW

Sector Indigenous Technology Imported Technology Time line
New Micro , Small Thrust Sector Up to Rs.1 lakh Up to Rs.5 lakh Shall apply within six months of commencement of production
38
ODISHA PROCUREMENT PREFERENCE POLICY FOR MICRO
SMALL ENTERPRISES, 2015
39
ODISHA PROCUREMENT PREFERENCE POLICY FOR MICRO
SMALL ENTERPRISES, 2015

• EFFECTIVE DATE- 10.06.2015
• Eligibility- Micro Small Enterprises of the
  State except MSEs not declared ineligible under
  the extant policies and under new policies
  announced by the State
• Mandatory Procurement from Micro and Small
  Enterprises - minimum twenty per cent (20) of
  the value of the requirement
• Special provision for Procurement form Micro and
  Small Enterprises owned by Scheduled Castes or
  Scheduled Tribes, Physically Challenged, Women
  and Technical (Degree / Diploma holding) - 4
  percent out of 20 percent)
• Sanction of Departure - The Administrative
  Departments may sanction departure from the
  scheme in particular cases, where such departure
  is in the interest of the State.

40
INDUSTRIAL POLICY RESOLUTION, 2015
41
IPR-20015 contd..

• Effective Date- 24. 08.2015.
• Eligibility- Units made 1st. Fixed Capital
  Investment after the Effective Date (24.08.2015)
  and commence Production within 3 years for MSME
  and 5 years for Large Industries of 1st. F C I
• Units as enshrined in Annexure-ll, Schedule-
  Point (3) of IPR, 2015 shall not be eligible for
  fiscal incentives under this policy

42
IPR-20015 contd..
IPR-20015 contd..

• Pioneer Units mean the first five industrial
  units of each Priority Sector which commence
  fixed capital investment and go in to production
  during the operative period of this IPR.
• Priority Sector means Industrial units which
  fall within the following categories
• Agro and Food Processing
• Ancillary and Downstream
• Automobiles and Auto-components
• Manufacturing in Aviation and Maintenance Repair
  Overhaul (MRO) facilities
• Bio-technology
• Fly ash Blast furnace slag based industries
  utilizing a minimum of 25 by weight as base raw
  material
• Gem stone cutting and polishing
• Handicraft, Handloom, Coir and Leather products
• Information technology, IT enabled service and
  ESDM units
• Petroleum, Chemicals Petro-chemicals
• Cont-

43
IPR-20015 contd..
IPR-20015 contd..

• Priority Sector (Cont- )
• Pharmaceuticals
• Plastics and Polymers
• Sea food Processing
• Shipbuilding and construction of other floating
  vessels/ Ship repair
• Textile including Technical Textile Apparel
• Tourism and Hospitality (All the units/activities
  specified in Para 6.11 of Odisha Tourism Policy
  -2013 are eligible units)
• Any industry other than mineral extraction and
  mineral based industries, which exports more than
  50 of its total turnover, duly certified by the
  Director, Export Promotion and Marketing
• Migrated industrial units treated as new
  industrial units under Priority sector
• Rehabilitated sick industrial unit treated at par
  with new industrial unit under Priority sector
• Industrial unit seized under the State Financial
  Corporation Act 1951/ Securitisation and
  Reconstruction of Financial Assets and
  Enforcement of Security Interest Act, 2002 and
  thereafter sold to a new entrepreneur on a sale
  of asset basis and treated as new industrial unit
  for the purpose of this IPR
• Non-mineral based new industrial units located in
  industrially Backward districts with minimum
  investment of five crore rupees in plant
  machinery
• Government may modify the above list from time to
  time.

44
IPR-20015 contd..
Classification of Districts- For the purpose of
administering the incentives, the classification
of districts is as follows
Category Districts
A All other districts other than Category B
B Industrially Backward Districts- Kalahandi, Nuapada, Bolangir, Subarnpur, Koraput, Malkangiri, Rayagada, Nawrangpur, Kandhamal, Gajapati and Mayurbhanj.

• Industrial Development in Industrially Backward
  Districts
• Aim to provide enabling industrial infrastructure
  such as road connectivity, power supply, water
  supply, telecommunication and mobile connectivity
  etc. and common facilities for storage,
  preservation and agri-marketing
• Identify potential sectors for each district and
  provide incubation support to units in these
  sectors.
• Non-mineral based new industrial units located in
  Industrially Backward districts with minimum
  investment of Rupees Five crore in plant
  machinery shall be treated as Priority sector
  unit and be eligible for all incentives
  prescribed for the Priority sector.

45
Land at concessional rate
IPR-20015 contd..
IPR-20015 contd..
Zones Location Concessional Industrial Land Rate. (Rs. Lakhs / Acre) Concessional Industrial Land Rate. (Rs. Lakhs / Acre)
Zone-A Urban areas under the jurisdiction of Bhubaneswar Municipal Corporation area. Rs. 125 Lakhs/ Acre Rs. 125 Lakhs/ Acre
Zone-B Urban areas under the jurisdiction of Development Authorities of Cuttack, Rourkela, Berhampur, Sambalpur, Paradeep, Puri, Angul and Jharsuguda CuttackRourkela- Rs.60 Lakhs / Acre, Berhampur, Sambalpur, Paradeep, Puri, Angul, Jharsuguda Rs. 30 Lakhs / Acre CuttackRourkela- Rs.60 Lakhs / Acre, Berhampur, Sambalpur, Paradeep, Puri, Angul, Jharsuguda Rs. 30 Lakhs / Acre
Zone-C Revenue Sub-Divisions of Bhubaneswar (except BMC area), Khurda, Angul, Cuttack, Jharsuguda, Panposh, Puri, Sambalpur. Municipal/NAC area Rs. 15 Lakhs / Acre, Other than Municipal / NAC Area Rs. 6 Lakhs / Acre. Municipal/NAC area Rs. 15 Lakhs / Acre, Other than Municipal / NAC Area Rs. 6 Lakhs / Acre.
Zone-D Revenue Sub-Divisions of Athagarh, Balasore, Berhampur, Chhatrapur, Champua, Dhenkanal, Jagatsinghpur, Jajpur, Keonjhar, Talcher   Municipal / NAC area Rs.10 Lakhs / Acre Other than Municipal / NAC Area Rs. 4 Lakhs / Acre Municipal / NAC area Rs.10 Lakhs / Acre Other than Municipal / NAC Area Rs. 4 Lakhs / Acre
Zone-E Revenue Sub-Division of Banki, Baripada, Bhadrak, Baragarh, Bolangir, Jeypur, Koraput, Rayagada, Sundargarh Municipal / NAC area-Rs. 6 Lakhs / Acre, Other than Municipal / NAC Area- Rs. 2 Lakhs / Acre Municipal / NAC area-Rs. 6 Lakhs / Acre, Other than Municipal / NAC Area- Rs. 2 Lakhs / Acre
Zone-F Revenue Sub-Divisions Anandpur, Athamalik, Baliguda, Bamanghati, Bhanjanagar, Bhawanipatna, Birmaharajpur, Bonai, Boudh, Deogarh, Dharmagarh, Gunupur, Hindol, Kamakshyanagar, Kaptipada, Kandhamala, Kendrapada, Kuchinda, Malkangiri, Nabrangpur, Nayagarh, Nilagiri, Nuapada, Padampur, Pallahara, Panchpir, Paralakhemundi, Patnagarh, Rairakhol, Sonepur, Titilgarh Municipal / NAC area Rs. 3 Lakhs / Acre Other than Municipal / NAC Area Rs. 1 Lakh / acre Municipal / NAC area Rs. 3 Lakhs / Acre Other than Municipal / NAC Area Rs. 1 Lakh / acre
Ground Rent will be paid _at_ 1 of the land value Ground Rent will be paid _at_ 1 of the land value Ground Rent will be paid _at_ 1 of the land value Ground Rent will be paid _at_ 1 of the land value
10 of the land for large projects limiting to 300 Acre shall be earmarked for ancillary downstream industrial park 10 of the land for large projects limiting to 300 Acre shall be earmarked for ancillary downstream industrial park 10 of the land for large projects limiting to 300 Acre shall be earmarked for ancillary downstream industrial park  
46
IPR-20015 contd..
IPR-20015 contd..
Exemption of premium on conversion of Ag. Land for Industrial Use Exemption of premium on conversion of Ag. Land for Industrial Use Exemption of premium on conversion of Ag. Land for Industrial Use Exemption of premium on conversion of Ag. Land for Industrial Use Exemption of premium on conversion of Ag. Land for Industrial Use Exemption of premium on conversion of Ag. Land for Industrial Use Exemption of premium on conversion of Ag. Land for Industrial Use Exemption of premium on conversion of Ag. Land for Industrial Use
New Indl units and existing indl units taking up E / M / D, new Indl units  and existing indl units in Priority Sector taking up E/ M / D New Indl units and existing indl units taking up E / M / D, new Indl units  and existing indl units in Priority Sector taking up E/ M / D Micro Small Sector Micro Small Sector 100 up to 5 Acres 100 up to 5 Acres Shall apply within the period of implementation ie 3 years for MSMEs 5 years for Large Industries Shall apply within the period of implementation ie 3 years for MSMEs 5 years for Large Industries
New Indl units and existing indl units taking up E / M / D, new Indl units  and existing indl units in Priority Sector taking up E/ M / D New Indl units and existing indl units taking up E / M / D, new Indl units  and existing indl units in Priority Sector taking up E/ M / D Medium Sector Medium Sector 75 up to 25 Acres 75 up to 25 Acres Shall apply within the period of implementation ie 3 years for MSMEs 5 years for Large Industries Shall apply within the period of implementation ie 3 years for MSMEs 5 years for Large Industries
New Indl units and existing indl units taking up E / M / D, new Indl units  and existing indl units in Priority Sector taking up E/ M / D New Indl units and existing indl units taking up E / M / D, new Indl units  and existing indl units in Priority Sector taking up E/ M / D Large Sector Large Sector 50 up to 500 Acres 50 up to 500 Acres Shall apply within the period of implementation ie 3 years for MSMEs 5 years for Large Industries Shall apply within the period of implementation ie 3 years for MSMEs 5 years for Large Industries
New Indl units and existing indl units taking up E / M / D, new Indl units  and existing indl units in Priority Sector taking up E/ M / D New Indl units and existing indl units taking up E / M / D, new Indl units  and existing indl units in Priority Sector taking up E/ M / D Priority Sector Priority Sector 100 up to 100 Acres 50 for balance area 100 up to 100 Acres 50 for balance area Shall apply within the period of implementation ie 3 years for MSMEs 5 years for Large Industries Shall apply within the period of implementation ie 3 years for MSMEs 5 years for Large Industries
INTEREST SUBSIDY INTEREST SUBSIDY INTEREST SUBSIDY INTEREST SUBSIDY INTEREST SUBSIDY INTEREST SUBSIDY INTEREST SUBSIDY INTEREST SUBSIDY
a) New MSME and non MSME Priority sector units _at_ 5 per annum on term loan for five years / Seven years for Industrially Backward districts from the date of commencement of production for a total maximum limit of- New MSME and non MSME Priority sector units _at_ 5 per annum on term loan for five years / Seven years for Industrially Backward districts from the date of commencement of production for a total maximum limit of- Micro Enterprises Micro Enterprises Rs. 10 Lakhs Rs. 10 Lakhs Shall apply within six months from end of each financial year
a) New MSME and non MSME Priority sector units _at_ 5 per annum on term loan for five years / Seven years for Industrially Backward districts from the date of commencement of production for a total maximum limit of- New MSME and non MSME Priority sector units _at_ 5 per annum on term loan for five years / Seven years for Industrially Backward districts from the date of commencement of production for a total maximum limit of- Small Enterprises Small Enterprises Rs. 20 Lakhs Rs. 20 Lakhs Shall apply within six months from end of each financial year
a) New MSME and non MSME Priority sector units _at_ 5 per annum on term loan for five years / Seven years for Industrially Backward districts from the date of commencement of production for a total maximum limit of- New MSME and non MSME Priority sector units _at_ 5 per annum on term loan for five years / Seven years for Industrially Backward districts from the date of commencement of production for a total maximum limit of- Medium Enterprises Medium Enterprises Rs. 40 Lakhs Rs. 40 Lakhs Shall apply within six months from end of each financial year
a) New MSME and non MSME Priority sector units _at_ 5 per annum on term loan for five years / Seven years for Industrially Backward districts from the date of commencement of production for a total maximum limit of- New MSME and non MSME Priority sector units _at_ 5 per annum on term loan for five years / Seven years for Industrially Backward districts from the date of commencement of production for a total maximum limit of- Non-MSME Priority Sector Units Non-MSME Priority Sector Units Rs. 1 Crore Rs. 1 Crore Shall apply within six months from end of each financial year
b) Guarantee fee charged under CGTMSE will be reimbursed to Micro Small Enterprises Guarantee fee charged under CGTMSE will be reimbursed to Micro Small Enterprises Guarantee fee charged under CGTMSE will be reimbursed to Micro Small Enterprises Guarantee fee charged under CGTMSE will be reimbursed to Micro Small Enterprises Guarantee fee charged under CGTMSE will be reimbursed to Micro Small Enterprises Guarantee fee charged under CGTMSE will be reimbursed to Micro Small Enterprises Guarantee fee charged under CGTMSE will be reimbursed to Micro Small Enterprises
47
IPR-20015 contd..
IPR-20015 contd..
STAMP DUTY EXEMPTION STAMP DUTY EXEMPTION STAMP DUTY EXEMPTION STAMP DUTY EXEMPTION STAMP DUTY EXEMPTION STAMP DUTY EXEMPTION STAMP DUTY EXEMPTION STAMP DUTY EXEMPTION STAMP DUTY EXEMPTION STAMP DUTY EXEMPTION STAMP DUTY EXEMPTION
a) No stamp duty for land allotted by the Govt to IDCO or Govt / IDCO to Private Indl Estate Developers No stamp duty for land allotted by the Govt to IDCO or Govt / IDCO to Private Indl Estate Developers No stamp duty for land allotted by the Govt to IDCO or Govt / IDCO to Private Indl Estate Developers No stamp duty for land allotted by the Govt to IDCO or Govt / IDCO to Private Indl Estate Developers No stamp duty for land allotted by the Govt to IDCO or Govt / IDCO to Private Indl Estate Developers No stamp duty for land allotted by the Govt to IDCO or Govt / IDCO to Private Indl Estate Developers No stamp duty for land allotted by the Govt to IDCO or Govt / IDCO to Private Indl Estate Developers No stamp duty for land allotted by the Govt to IDCO or Govt / IDCO to Private Indl Estate Developers No stamp duty for land allotted by the Govt to IDCO or Govt / IDCO to Private Indl Estate Developers No stamp duty for land allotted by the Govt to IDCO or Govt / IDCO to Private Indl Estate Developers
b) Transfer of land / shed by Govt, IDCO Private Indl Estate Developers to new indl units and existing indl units acquiring fresh land for E / M / D Transfer of land / shed by Govt, IDCO Private Indl Estate Developers to new indl units and existing indl units acquiring fresh land for E / M / D Transfer of land / shed by Govt, IDCO Private Indl Estate Developers to new indl units and existing indl units acquiring fresh land for E / M / D Micro Small Sector Micro Small Sector Micro Small Sector _at_ 75 of Stamp duty _at_ 75 of Stamp duty _at_ 75 of Stamp duty Shall apply at the time of execution of required deed
b) Transfer of land / shed by Govt, IDCO Private Indl Estate Developers to new indl units and existing indl units acquiring fresh land for E / M / D Transfer of land / shed by Govt, IDCO Private Indl Estate Developers to new indl units and existing indl units acquiring fresh land for E / M / D Transfer of land / shed by Govt, IDCO Private Indl Estate Developers to new indl units and existing indl units acquiring fresh land for E / M / D Medium Sector Medium Sector Medium Sector _at_ 50 of Stamp duty _at_ 50 of Stamp duty _at_ 50 of Stamp duty Shall apply at the time of execution of required deed
b) Transfer of land / shed by Govt, IDCO Private Indl Estate Developers to new indl units and existing indl units acquiring fresh land for E / M / D Transfer of land / shed by Govt, IDCO Private Indl Estate Developers to new indl units and existing indl units acquiring fresh land for E / M / D Transfer of land / shed by Govt, IDCO Private Indl Estate Developers to new indl units and existing indl units acquiring fresh land for E / M / D Large Sector Large Sector Large Sector _at_ 25 of Stamp duty _at_ 25 of Stamp duty _at_ 25 of Stamp duty Shall apply at the time of execution of required deed
b) Transfer of land / shed by Govt, IDCO Private Indl Estate Developers to new indl units and existing indl units acquiring fresh land for E / M / D Transfer of land / shed by Govt, IDCO Private Indl Estate Developers to new indl units and existing indl units acquiring fresh land for E / M / D Transfer of land / shed by Govt, IDCO Private Indl Estate Developers to new indl units and existing indl units acquiring fresh land for E / M / D Priority Sector Priority Sector Priority Sector _at_ 100 of Stamp duty _at_ 100 of Stamp duty _at_ 100 of Stamp duty Shall apply at the time of execution of required deed
(c) Transferred to a new owner / management under the provisions of the SFC Act, 1951 or under SARFAESI Act 2002 or on the recommendation of the SLIIC. Transferred to a new owner / management under the provisions of the SFC Act, 1951 or under SARFAESI Act 2002 or on the recommendation of the SLIIC. Transferred to a new owner / management under the provisions of the SFC Act, 1951 or under SARFAESI Act 2002 or on the recommendation of the SLIIC. Transferred to a new owner / management under the provisions of the SFC Act, 1951 or under SARFAESI Act 2002 or on the recommendation of the SLIIC. Transferred to a new owner / management under the provisions of the SFC Act, 1951 or under SARFAESI Act 2002 or on the recommendation of the SLIIC. Transferred to a new owner / management under the provisions of the SFC Act, 1951 or under SARFAESI Act 2002 or on the recommendation of the SLIIC. Transferred to a new owner / management under the provisions of the SFC Act, 1951 or under SARFAESI Act 2002 or on the recommendation of the SLIIC. Transferred to a new owner / management under the provisions of the SFC Act, 1951 or under SARFAESI Act 2002 or on the recommendation of the SLIIC. Transferred to a new owner / management under the provisions of the SFC Act, 1951 or under SARFAESI Act 2002 or on the recommendation of the SLIIC. Transferred to a new owner / management under the provisions of the SFC Act, 1951 or under SARFAESI Act 2002 or on the recommendation of the SLIIC.
d) Units under proprietary /partnership firms to be converted to companies for rehabilitation on the recommendation of the SLIIC. Units under proprietary /partnership firms to be converted to companies for rehabilitation on the recommendation of the SLIIC. Units under proprietary /partnership firms to be converted to companies for rehabilitation on the recommendation of the SLIIC. Units under proprietary /partnership firms to be converted to companies for rehabilitation on the recommendation of the SLIIC. Units under proprietary /partnership firms to be converted to companies for rehabilitation on the recommendation of the SLIIC. Units under proprietary /partnership firms to be converted to companies for rehabilitation on the recommendation of the SLIIC. Units under proprietary /partnership firms to be converted to companies for rehabilitation on the recommendation of the SLIIC. Units under proprietary /partnership firms to be converted to companies for rehabilitation on the recommendation of the SLIIC. Units under proprietary /partnership firms to be converted to companies for rehabilitation on the recommendation of the SLIIC. Units under proprietary /partnership firms to be converted to companies for rehabilitation on the recommendation of the SLIIC.
e) Where reconstruction and amalgamation of Companies is sanctioned by the Court under Section 394 of the Companies Act ( Subject to conditions enunciated in IPR) Where reconstruction and amalgamation of Companies is sanctioned by the Court under Section 394 of the Companies Act ( Subject to conditions enunciated in IPR) Where reconstruction and amalgamation of Companies is sanctioned by the Court under Section 394 of the Companies Act ( Subject to conditions enunciated in IPR) Where reconstruction and amalgamation of Companies is sanctioned by the Court under Section 394 of the Companies Act ( Subject to conditions enunciated in IPR) Where reconstruction and amalgamation of Companies is sanctioned by the Court under Section 394 of the Companies Act ( Subject to conditions enunciated in IPR) Where reconstruction and amalgamation of Companies is sanctioned by the Court under Section 394 of the Companies Act ( Subject to conditions enunciated in IPR) Where reconstruction and amalgamation of Companies is sanctioned by the Court under Section 394 of the Companies Act ( Subject to conditions enunciated in IPR) Where reconstruction and amalgamation of Companies is sanctioned by the Court under Section 394 of the Companies Act ( Subject to conditions enunciated in IPR) Where reconstruction and amalgamation of Companies is sanctioned by the Court under Section 394 of the Companies Act ( Subject to conditions enunciated in IPR) Where reconstruction and amalgamation of Companies is sanctioned by the Court under Section 394 of the Companies Act ( Subject to conditions enunciated in IPR)
(f) Loan agreements, credit deeds, mortgages and hypothecation deeds executed by the Indl Units in favour of Banks or Financial Institutions shall be allowed 100 exemption from stamp duty. Loan agreements, credit deeds, mortgages and hypothecation deeds executed by the Indl Units in favour of Banks or Financial Institutions shall be allowed 100 exemption from stamp duty. Loan agreements, credit deeds, mortgages and hypothecation deeds executed by the Indl Units in favour of Banks or Financial Institutions shall be allowed 100 exemption from stamp duty. Loan agreements, credit deeds, mortgages and hypothecation deeds executed by the Indl Units in favour of Banks or Financial Institutions shall be allowed 100 exemption from stamp duty. Loan agreements, credit deeds, mortgages and hypothecation deeds executed by the Indl Units in favour of Banks or Financial Institutions shall be allowed 100 exemption from stamp duty. Loan agreements, credit deeds, mortgages and hypothecation deeds executed by the Indl Units in favour of Banks or Financial Institutions shall be allowed 100 exemption from stamp duty. Loan agreements, credit deeds, mortgages and hypothecation deeds executed by the Indl Units in favour of Banks or Financial Institutions shall be allowed 100 exemption from stamp duty. Loan agreements, credit deeds, mortgages and hypothecation deeds executed by the Indl Units in favour of Banks or Financial Institutions shall be allowed 100 exemption from stamp duty. Loan agreements, credit deeds, mortgages and hypothecation deeds executed by the Indl Units in favour of Banks or Financial Institutions shall be allowed 100 exemption from stamp duty. Loan agreements, credit deeds, mortgages and hypothecation deeds executed by the Indl Units in favour of Banks or Financial Institutions shall be allowed 100 exemption from stamp duty.
ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY
(a) Exemption of electricity duty for 5 years New MSMEs New MSMEs New MSMEs Contract demand up to 500 KVA Contract demand up to 500 KVA Contract demand up to 500 KVA Contract demand up to 500 KVA Shall apply within 1 year from the date of Production Shall apply within 1 year from the date of Production
(a) Exemption of electricity duty for 5 years New units in Priority Sector New units in Priority Sector New units in Priority Sector Contract demand up to 5 MVA Contract demand up to 5 MVA Contract demand up to 5 MVA Contract demand up to 5 MVA Shall apply within 1 year from the date of Production Shall apply within 1 year from the date of Production
(a) Exemption of electricity duty for 5 years New existing industrial units setting up Captive Power Plant with non-conventional sources bio-fuel as Green Energy Subsidy. New existing industrial units setting up Captive Power Plant with non-conventional sources bio-fuel as Green Energy Subsidy. New existing industrial units setting up Captive Power Plant with non-conventional sources bio-fuel as Green Energy Subsidy. New existing industrial units setting up Captive Power Plant with non-conventional sources bio-fuel as Green Energy Subsidy. New existing industrial units setting up Captive Power Plant with non-conventional sources bio-fuel as Green Energy Subsidy. New existing industrial units setting up Captive Power Plant with non-conventional sources bio-fuel as Green Energy Subsidy. New existing industrial units setting up Captive Power Plant with non-conventional sources bio-fuel as Green Energy Subsidy. Shall apply within 1 year from the date of Commissioning Shall apply within 1 year from the date of Commissioning
(b) Seasonal Units such as food processing, sugar, salt and cotton ginning pressing unit shall be allowed for temporary surrender of a part of their contract demand as per norms of OERC. Seasonal Units such as food processing, sugar, salt and cotton ginning pressing unit shall be allowed for temporary surrender of a part of their contract demand as per norms of OERC. Seasonal Units such as food processing, sugar, salt and cotton ginning pressing unit shall be allowed for temporary surrender of a part of their contract demand as per norms of OERC. Seasonal Units such as food processing, sugar, salt and cotton ginning pressing unit shall be allowed for temporary surrender of a part of their contract demand as per norms of OERC. Seasonal Units such as food processing, sugar, salt and cotton ginning pressing unit shall be allowed for temporary surrender of a part of their contract demand as per norms of OERC. Seasonal Units such as food processing, sugar, salt and cotton ginning pressing unit shall be allowed for temporary surrender of a part of their contract demand as per norms of OERC. Seasonal Units such as food processing, sugar, salt and cotton ginning pressing unit shall be allowed for temporary surrender of a part of their contract demand as per norms of OERC. Seasonal Units such as food processing, sugar, salt and cotton ginning pressing unit shall be allowed for temporary surrender of a part of their contract demand as per norms of OERC. Seasonal Units such as food processing, sugar, salt and cotton ginning pressing unit shall be allowed for temporary surrender of a part of their contract demand as per norms of OERC. Seasonal Units such as food processing, sugar, salt and cotton ginning pressing unit shall be allowed for temporary surrender of a part of their contract demand as per norms of OERC.
(c) One-time reimbursement of cost of Energy Audits One-time reimbursement of cost of Energy Audits Micro Enterprises Micro Enterprises Micro Enterprises Rs. 1 Lakh Rs. 1 Lakh Shall apply within 1 year from the date implementation of Audit Shall apply within 1 year from the date implementation of Audit Shall apply within 1 year from the date implementation of Audit
(c) One-time reimbursement of cost of Energy Audits One-time reimbursement of cost of Energy Audits Small Enterprises Small Enterprises Small Enterprises Rs. 2 Lakhs Rs. 2 Lakhs Shall apply within 1 year from the date implementation of Audit Shall apply within 1 year from the date implementation of Audit Shall apply within 1 year from the date implementation of Audit
(c) One-time reimbursement of cost of Energy Audits One-time reimbursement of cost of Energy Audits Medium Enterprises Medium Enterprises Medium Enterprises Rs. 3 Lakhs Rs. 3 Lakhs Shall apply within 1 year from the date implementation of Audit Shall apply within 1 year from the date implementation of Audit Shall apply within 1 year from the date implementation of Audit
48
IPR-20015 contd..
IPR-20015 contd..
VAT Reimbursement VAT Reimbursement VAT Reimbursement VAT Reimbursement VAT Reimbursement VAT Reimbursement
i) New MSMEs 75 of VAT paid Five (5) years Limited to 100 of cost of Plant M/c     Shall apply within six months from the end of each Financial Year
ii) New Industrial units in Priority Sector 100 of VAT paid Seven (7) years Limited to 200 of cost of Plant M/c     Shall apply within six months from the end of each Financial Year
iii) Existing MSME taking up E / M / D 75 of VAT paid on increased production Five (5) years Limited to 100 of additional cost of plant M/c for E/M/D     Shall apply within six months from the end of each Financial Year
iv) Existing industrial units in Priority sector taking up E / M / D 100 of VAT paid on increased production Seven (7) years Limited to 200 of additional cost of Plant M/c acquired for taking up E/M/ D     Shall apply within six months from the end of each Financial Year
v) New Pioneer Units under each Priority Sector 100 of VAT paid Nine (9) years Limited to 200 of cost of Plant M/c     Shall apply within six months from the end of each Financial Year
vi) Anchor Tenant in each industrial park 100 of VAT paid Nine (9) years Limited to 200 of cost of Plant M/c     Shall apply within six months from the end of each Financial Year
Above provision will be suitably replaced / modified after Goods and Services Tax (GST) is introduced Above provision will be suitably replaced / modified after Goods and Services Tax (GST) is introduced Above provision will be suitably replaced / modified after Goods and Services Tax (GST) is introduced Above provision will be suitably replaced / modified after Goods and Services Tax (GST) is introduced Above provision will be suitably replaced / modified after Goods and Services Tax (GST) is introduced Above provision will be suitably replaced / modified after Goods and Services Tax (GST) is introduced
49
IPR-20015 contd..
IPR-20015 contd..
Reimbursement of Entry Tax Reimbursement of Entry Tax Reimbursement of Entry Tax Reimbursement of Entry Tax Reimbursement of Entry Tax Reimbursement of Entry Tax Reimbursement of Entry Tax Reimbursement of Entry Tax
a) Plant Machinery New MSMEs and Priority Sector 100 of Entry Tax paid on acquisition of plant M/c 100 of Entry Tax paid on acquisition of plant M/c 100 of Entry Tax paid on acquisition of plant M/c 100 of Entry Tax paid on acquisition of plant M/c Shall apply within 1 year from the date of Production
a) Plant Machinery Existing industrial units in MSMEs Priority Sector units taking up E/M/D 100 of Entry Tax paid on additional acquisition of plant M/c. 100 of Entry Tax paid on additional acquisition of plant M/c. 100 of Entry Tax paid on additional acquisition of plant M/c. 100 of Entry Tax paid on additional acquisition of plant M/c. Shall apply within 1 year from the date of Production
b) Raw Materials   New MSMEs and Priority Sector units 100 of Entry Tax paid for five years limiting to 100 of cost of Plant M/c 100 of Entry Tax paid for five years limiting to 100 of cost of Plant M/c 100 of Entry Tax paid f