packaging scheme incentives 2013

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PSI 2007

PACKAGE SCHEMEOF INCENTIVE 2013

BY PIYUSSH L. K.



PSI 2007

PACKAGE SCHEME

OF INCENTIVES 2007GOVERNMENT OF

MAHARASHTRA



PSI 2007

PERIOD OF OPERATION

• The 2007 Scheme, as may beamended by the Government

from time to time, shall remainin operation from the

1st April, 2013 to31st March, 2018



PSI 2007

CLASSIFICATION OF AREAS

For the purpose of the 2007 Scheme, theclassification of the areas of the State shallbe as indicated below.

(i) Group A(ii) Group B

(iii) Group C

(iv) Group D(v) Group D+

(vi) No Industry District

(vii) Naxalizm Affected Area



PSI 2007

EXPANSION /DIVERSIFICATION



PSI 2007

An Existing / New Unit in any of the areascovered under Group “B”, Group “C”, Group “D”, Group D+, Naxalizm affectedor No Industry District which creates on or

after the date of issue of this G.R., anadditional fixed capital investment foradditional production / manufacturing

facilities for manufacture of the sameproduct / products as of the existing /newunit for Expansion or different products,diversification only if it satisfies the

following conditions, namely :-

EXPANSION / DIVERSIFICATION



PSI 2007

(a) Such Expansion /Diversification

should exceed 25% of Gross FixedCapital Investment of existing unit.

subject to minimum 5 Crs in case of

non MSMEs and 25 Lacs in case of

MSMEs.




PSI 2007

(b) In the case of Expansion orExpansion-cum-Diversification butnot mere Diversification “per se”;

the said additional Fixed CapitalInvestment should result inincrease of existing installed

capacity by at least 25 percent;and




PSI 2007

(c) Such Expansion / Diversificationshould increase the employment inthe non-supervisory category at

least to the extent of 10 per cent ofthe preexpansion/ diversificationlevel of such employment and 80

percent of such additionalemployment should be out of localpopulation.




PSI 2007

NEW UNIT

A New Unit shall mean an Unit whichis set up for the first time by an entityin the Private Sector / Co-operative

Sector / State Public Sector / JointSector in any Taluka where there isno Existing Unit set up by the said

entity provided that the Unit satisfiesthe following conditions:



PSI 2007

a. It is not an Existing Unit.

b. At least one of the Effective Stepsis completed on or after date of

this G.R. for setting up the Unit.c. It is not formed as a result of re-

establishment, mere change of

ownership, change in theconstitution, reconstruction orrevival of an Existing Unit.

NEW UNIT



PSI 2007

CLAIM FOR INCENTIVE

• No right or claim for any incentives under the2013 Scheme shall be deemed to have beenconferred by the 2013 Scheme merely becausethe applicant Unit has fulfilled the conditions ofthe 2013 Scheme.

• The incentives under the 2013 Scheme cannotbe claimed unless an EC has been issued underthe 2013 Scheme by the Implementing agencyand the Eligible Unit has complied with thestipulations/conditions of the EC.

• The Implementing Agency shall issue EC to theEligible Unit within two months of the unitcomplying with the stipulations of the 2013Scheme.



PSI 2007

PROMOTIONAL

& FINANCIAL

INCENTIVES



PSI 2007

A) New Micro & Small Manufacturing Enterprises, Medium Enterprises / LSI (including IT/ BTunits) : New projects, which are set up in thesecategories in different parts of the State, will beeligible for Industrial Promotion Subsidy(IPS).

B) The quantum of subsidy will be linked to theFixed Capital Investment. Payment of IPS everyyear will be equal to 25% of any RelevantTaxes paid by the eligible unit to the State or toany of its departments or agencies.

C) The quantum of benefit and period will be asfollows:

FINANCIAL INCENTIVES FORMSMES/LSIs



PSI 2007

Taluka /Area

Classification

Ceiling as % of FixedCapital Investment

Number of years

Micro & Small

ManufacturingEnterprises

Medium

ManufacturingEnterprises /

LSI

Micro & Small

ManufacturingEnterprises

Medium

ManufacturingEnterprises /

LSI

A - - 7 7

B 20 % - 7 7

C 40 % 30 % 7 7

D 70 % 40 % 10 7

D+ 80 % 50 % 10 7

No IndustryDistrict

90% 70 % 10 7

Naxalizm Affected A 100% 80 10 7



PSI 2007

INTEREST SUBSIDY

All new eligible Micro & Small Manufacturing

Enterprises in textile, hosiery, knitwear andreadymade garment sector will be eligible forinterest subsidy in addition to Industrial

Promotion Subsidy. The Interest Subsidy willbe payable only on the interest actually paidto the Banks and Public Financial Institutionson the term loan for acquisition of fixed

capital assets.The quantum and period for availing thisincentive will be as stated in the table below:



PSI 2007

INTEREST SUBSIDY

• All eligible new MSME Enterprises inareas other than Group “A” will be eligible

for Interest subsidy up to 5% of prevailing

actual rate of Interest .



PSI 2007

EXEMPTION FROM ELECTRICITY DUTY

Eligible new units in C, D, and D+ areas, No-Industry District(s) and Naxalizm affectedareas will be exempted from payment ofElectricity Duty for a period of 15 years. In

group A & B areas,100% Export OrientedUnits (EOUs), Information Technology (IT)and Bio-Technology (BT) units will also beexempted from payment of Electricity Duty fora period of 10 years. Necessary Notificationunder the provision of the Electricity Duty Act1958 will be issued separately by Energy

Department.



PSI 2007

WAIVER OF STAMP DUTY

New as well as units undertaking Expansion/Diversification will be exempted from payment of Stampduty up to 31st March 2013 in “C, D, D+ Talukas, NoIndustry and Naxalizm affected Districts and . However,in A and B areas, stamp duty exemption would be

available as given below :

– BT and IT units in public Parks : 100% – BT and IT units in private Parks : 75% – Mega Projects : 50%

Necessary Notification under the provision of theBombay Stamp Act 1958 will be issued separately byRevenue & Forest Department.



PSI 2007

STRENGTHENING THE MICRO, SMALL ANDMEDIUM MANUFACTURING ENTERPRISES

The followings are the incentives to promotequality competitiveness, research anddevelopment and technology up gradation:

• 5% subsidy on capital equipment for technology

up gradation subject to maximum of Rs.25 lacs• 75% subsidy on the expenses incurred for

quality certification limited to Rs. 1 Lakh• 25% subsidy on cleaner production measures

limited to Rs.5 Lakhs• 75% subsidy on the expenses incurred forpatent registration limited to Rs.10 Lakh 20Lacsat Domestic & Intrnational leve.



PSI 2007

ADDITIONAL INCENTIVES

The eligible Micro & Small ManufacturingEnterprises coming up in Industrial Clusters /Parks to be notified by the State Governmentand in identified thrust areas i.e Agro basedIndustries, Textile, Auto & Auto Components,Electronics Products, Pharmaceuticals, Gems &Jewellery, Information Technology, I.T. enable

Services and Bio-technology will be eligible forthe IPS applicable to the one step higherincentive category under clause 5.1



PSI 2007

Classification

of

Talukas



PSI 2007

KONKAN DIVISION

District Group A Group B Group C Group D Group D+

Greater

Mumbai

Greater

Mumbai

Thane Thane, Vasai,Palghar,

Kalyan

Ulhasnagar

Ambernath

DahanuMurbad

BhivandiShahapur

JawharMokhada

Talasari

Wada

Vikramgad

Raigad Alibag @

Uran, PanvelKarjat @

Khalapur

Pen @,Roha

Alibag $

Pen $Sudhagad

Karjat $

MahadMangaon

Murud

Shrivardhan Poladpur

MhasalaTala



PSI 2007


Ratnagiri RatnagiriChiplun

Khed Guhagar

Dapoli,Lanja

Mandangad

Rajapur

Sangamesh-war

Sindhudurg Vengurla Khankavli

Kudal

Sawantwadi

Malvan

Deogad

Vaibhavwadi

Doda Marg

KONKAN DIVISION



PSI 2007

PUNE DIVISION


Pune Pune City

Haveli @

Khed @

Maval @

Mulshi @

Haveli $

Mulshi $

Maval $

Shirur

Daund

Indapur

Baramati

Purandar

Bhor,

Khed $

Ambegaon

Junnar

Velhe

SolapurSolapur

( North )

Pandharpur

Malshiras

Barshi

AkkalkotSolapur(South)

Mohol

Mangalwedhe

Sangole

Karmala,

Madha



PSI 2007

Satara Satara KhandalaKoregaonPhaltan

Khatav,KaradMahabaleshwar

Wai

Man

Patan

Jaoli

Sangli Miraj Tasgaon Khanapur

Atapadi, Jat

KavatheMahaankalWalwa, ShiralaKadegaon, Palus

Kolhapur Kolhapur Karveer

PanhalaHatkanangale

Shirol

Kagal

Gadhinglaj

Chandgad

Ajra

Bhudargad

Radhanagari

Bavada

Shahuwadi

PUNE DIVISION



PSI 2007

NASIK DIVISIONDistrict Group A Group B Group C Group D Group D+

Nashik Nashik

Malegaon

NiphadSinner

Dindori

Yeola Igatpuri

Peth

Surgana

Kalwan

Baglan

Chandwad

Nandgaon

Trimbakeshwar

Deola

Ahmednagar Nagar,Rahuri,

ShriampurNewasa, Karjat

Shrigonda,Akola

Sangamner,

KopergaonRahata, Dhule

Shevgaon

PathardiJamkhed

Parner



PSI 2007


Dhule Dhule Sakri,Shirpur

ShindkheaNandurbar Nandurbar

NAvapur

Shahada

Taloda,Akrani

Akkalkuva

Jalgaon Jalgaon

Yawal

Chalishgaon

Amalner

Dharangaon

Chopada

Raver

Edalabad

Bhusawal

Jamner

Pachora

Bhadgaon

Parola

Erandol,Bodwa

NASIK DIVISION



PSI 2007

AURANGABAD DIVISIONDistrict Group A Group B Group C Group D Group D+

Aurangabad Aurangabad Kuldabad

Kannad

Soegaon

Sillod

Paithan

GangapurVaijapur

Phulambri

Jalna Jalna , Ambad

Jafferabad

Partur

Bhokardan

Badnapur

Ghansvangi

Mantha



PSI 2007


Beed BeedGeorai

Malegaon

Ambejogai

Kaij, Patoda, Ashti, Dharur

Parli, WadavaniShirur Kasar

Osmanabad Osmanabad

Kalamb

Omerga

Tuljapur,Paranda

Bhum, Washi

Lohara

AURANGABAD DIVISION



PSI 2007


Parbhani Parbhani

JinturSelu

Gangakhed

Pathri

Palam,Purna

Manawat

Sonpeth

Hingoli NO INDUSTRY DISTRICT

Latur Latur

Ahmedpur

Udgir, Nilanga

Ausa,Chakur

Deoni, Shirur- Anantpal

Jalkot

AURANGABAD DIVISION



PSI 2007


Nanded Nanded

Bhokar

Hadgaon

Kinwat

Biloli

Deglur

MukhedKandhar

Loha

Mudkhed

Ardhapur

NaigaonDharmabad

Himayatnagar

Umari,Mahur

AURANGABAD DIVISION



PSI 2007


Amravati Amravati

Achalpur

Bhatkuli

Nandgaon

Khandeshwar

Chadur bazar

Morshi

Warud

Chandur Rty.

Teosa

Daryapur Anjagaon-Surji

Chikhaldara

Dharni

Dhamgaon RTY

AMRAVATI DIVISION



PSI 2007


Akola Akola

Bharshitakli

Akot

Telhara

Balapur

PaturMurtujapur

Washim Washim

Malegaon

Risod

MangrulrpirManora

Karanja

AMRAVATI DIVISION



PSI 2007


Buldhana Buldhana

Chikhali

Shegaon

Dewalgaonraja

Malkapur

MotalaNandura

Jalgoan Jamod

Sangrampur

Khamgaon

Mehkar

Sindakhed-Raja

Lonar

AMRAVATI DIVISION



PSI 2007


Yavatmal Yavatmal

Babhulgaon

Kalamb

Kelapur

Ralegaon

GhatanjiWani

Maregaon

Pusad

MAhagaon

Umarkhed

Darwaha

Ner, Digras

Arni, Zari-Jamdi

AMRAVATI DIVISION



PSI 2007

NAGPUR DIVISION


Nagpur Nagpur (R)

Kamptee

Hingana

Katol

Narkhed

Savner

Kalmeshwar

Ramtex

ParseoniMauda

Umred

Bhiwapur

Kuhi



PSI 2007


Bhandara Bhandara

Pauni

Tumsar

Mohadi

Sakoli

Lakhandur

Lakhani

Gondia Gondia

Goregaon

Tirora

Arjunimorgaon

Deori

Sadakarjuni

Amgaon

Salekasa

NAGPUR DIVISION

NAGPUR DIVISION



PSI 2007


Wardha Wardha

Deoli,Seloo. Arvi

Karanja, Ashti

Hinganghat

Samundrapur

Chandrapur Chandrapur

Gondpipri, MulWarora, Chimur

Bhadravati,Sindewahi,Nagbhid, Rajura,Korpana, Sawali,

Probhuma,Ballarpur, Jiwani

Gadchiroli NO INDUSTRY DISTRICT

NAGPUR DIVISION



PSI 2007

- Contact -

MODI & AGRAWALCHARTERED ACCOUNTANTS

“Krishna Siddhi” Plot No. 56, G.B. Nagar,

Malegaon Road, Near Archana Hospital Dhule.(O) 234571, (R) 238815

Fax No.(0256)229333 Mobile No. 9422285096

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