Atmanirbhar Gujarat Schemes-2022

• The scheme for Atmanirbhar Gujarat for assistance to Large Industries will be operative
for 5 years from 5th October’2022 till 4th October’2027.

• The scheme for Atmanirbhar Gujarat for assistance to Mega Industries will be operative
for 10 years from 5th October’2022 till 4th October’2032.

• The scheme for Atmanirbhar Gujarat for assistance to MSME Industries will be operative
for 5 years from 5th October’2022 till 4th October’2027.
 Aatmanirbhar Gujarat Scheme for assistance
to Large Industries and Thrust Sectors
• Manufacturing enterprises with fixed capital investment in Plant and Machinery above INR 50 crore shall be
eligible for assistance under these schemes
• Thrust sectors include:
 • Assistance to enterprises
• Interest subsidy will be given as per following rates:

In any case, the industrial undertaking shall have to bear a minimum 2% interest levied on term loan by the
financial institution
• Net SGST Reimbursement

Note: Payal Industrial Park falls under Taluka Category 3

EPF Reimbursement
• Large enterprises shall be able to claim reimbursement of employer’s contributionunder Employees' Provident Fund (EPF)
made by them for their new employees working in Gujarat for a period of 10 years from Date of commercial Production.
(DoCP).
• The reimbursement shall be made subject to following criteria:
(a) 100% of employer's statutory contribution under EPF amount paid, and
(b) The ceiling of incentive amount per employee will be 12% of the employee's basic salary plus applicable Dearness
Allowance (DA) and retaining allowance or INR 1800 per month, whichever is lower
MSME, Large and Mega Industries shall be eligible to receive exemption from Electricity Duty as applicable under the
Gujarat Electricity Act 2003.
Eligibility Criteria
• Eligible Fixed Capital Investment: It means investment made on or after the date of issue of this GR and upto the
last date of eligible investment period of GR.
a. New Buildings: It means making a new building, or acquisition of a new or unused building, including administrative building.
The cost of new building shall be calculated as per the actual cost OR the schedule of rates of the relevant year, of the R&B
department of the state government, whichever is lower. The eligible buildings would include building constructed for plant and
machinery installation, R&D activities, in-house testing, storage, and manufacturing. It would exclude any acquisition of old
buildings or buildings acquired under lease or rental basis.
b. Other Constructions: It means construction of compound walls, security cabins, internal roads, bore wells, and internal pipelines
network for water & gas.
c. Plant and Machinery: It means new plant and machinery and imported second hand plant and machinery having usable life of
atleast further 10 years duly certified by Chartered Engineer, utilities, dies & moulds, including cost od transportation,
foundation, erection, installation, and electrification capitalized under head of plant & machinery. Elctrification cost will include
cost of substation and transformer. Plant & machinery shall include:
• Plant for CPP
• Vehicles used for transportation within industrial premises
• Material handling equipment
• Plant of desalination of sea water or water purification
• Plant for pollution control measures including collection, treatment, disposal of effluent or solid/hazardous waste
• Cost incurred on acquiring technology, design & drawing, and patents; Limited to 10% of GFCI
• Diesel generating sets of capacity not more than 50% of connected electric load or 25 mw, whichever is lower is included in Plant
& machinery.
d. Project related Infrastructure: The expenditure upto 20% thereof only shall be considered for inclusion in the final eligible capital
fixed capital investment. It shall include:
• Residential Colony, dormitories, hospitals, schools, hospitals, and sports facilties for factory staff and workers
• Feeder road to industrial unit
• Dedicated facilities for carrying water, gas, raw material via pipeline
• Non-refundable deposit made to electricity company
• Expenditure of electronic telephonic exchange and laying of telecommunication cables
• Construction of building for bank or post office
• Training center for local people for employment
• Expenditure on transport facilities such as buses for conveyance of workers, employees.
e. Ineligible capital expenditure/assets : Land & Land development cost, Working capital, Goodwill, Royalty, Preliminary & pre-
operative expenses, Indigenous second hand plant & machinery, Interest capitalized, Power generation (except for captive use),
Rented or leased property
f. Term Loan: Only the amount actually dispersed during the investment period against the sanctioned term loan will be considered
for the incentives in the scheme.
g. Any industrial undertaking located within the municipal corporation limits of Ahmedabad, Bhavnagar, Gandhinagar, Jamnagar,
Junagarh, Rajkot, Surat, and Vadodara will not be eligible for the subsidy.
Eligible Industrial Enterprises
1. A new large industrial undertaking, or existing industrial undertaking that does expansion, diversification, and which
commences production during scheme operative period will be eligible for the scheme.
2. While finalizing the final eligibility of the project for the incentive, GFCI made in the project or cost appraised by the bank
or financial institution, whichever is lower will be considered.
3. Incentives under the scheme shall be capped at eligible FCI of INR 2,500 Cr irrespective of GFCI of industrial undertaking.
4. Any large enterprise that has availed incentive for the same GFCI under any other state government scheme, will not to
eligible for this scheme.
Eligible Investment Period: DOCP refers to Date of commencement of Commercial Production
• Conditions for Interest Subsidy:
o New large industrial undertaking, expansion, or diversification of existing unit will be eligible for interest subsidy. It will be eligible
on amount of loan actually dispersed for eligible FCI.
o Industry can apply for interest subsidy only after obtaining provisional or final eligibility certificate
o Interest subsidy can only be dispersed after DOCP
o Interest subsidy will only levied on interest charged by financial institution
• Conditions for SGST reimbursement:
o Separate registration by eligible large industrial undertaking under GST.
o In case of multiple industrial units, it shall have to maintain different books of account for this industrial unit
o Incentives shall only be applicable for goods manufactured within the premises
o Intra and inter state sales need to be shown separately, otherwise the eligibility of the company will be cancelled with immediate
effect and the industry will have to return all incentives availed under the scheme at a rate of 18% per annum from the date of first
availment of the incentive.
o Reimbursement shall be made by industries commissioner on a quarterly basis.
• Conditions for EPF reimbursement:
o The reimbursement shall be done on a quarterly basis based on the payment of receipts.
o For eligible expansion large industrial units, the assistance will be available for incremental employee count beyond the count that
existed before undertaking expansion, and New Employee means such employee who did not have a Universal Account Number
(UAN) prior to joining the Eligible large industrial unit and joins the eligible large industrial unit during the operative period of the
scheme
o An eligible large Industrial unit that has availed EPF reimbursement under any scheme of the central / state government, or any
agency of the central/ state government, shall not be eligible for EPF incentive under this scheme for that period.
 Aatmanirbhar Gujarat Scheme for assistance
to Mega Industries
• The Mega Industrial Unit must fulfil following criteria:
• It must be a manufacturing unit, and
• Investment in Plant & machinery of at least INR 2,500 crore and provides direct employment to atleast 2,500 persons, and
• Must belong to one of the thrust sectors defined in the policy. Thrust sectors include:
 • Assistance to enterprises

• Assistance of Interest Subsidy to Mega Industrial Units

❑ Interest subsidy will be eligible at @7% on Term Loan subject to maximum of 1.2% of Eligible Fixed Capital Investment p.a for 10 years
❑ In any case, the Mega industrial unit shall have to bear a minimum 2% interest levied on term loan by the financial institution
Conditions to Interest Subsidy assistance:
• Interest Subsidy eligible for disbursed loan amount for eligible fixed capital investment only.
• Provisional Eligibility Certificate or Final Eligibility Certificate is required to avail the interest subsidy.
• Opting for date of eligibility of interest subsidy either from the date of first disbursement of loan or from the date of commencement of
commercial production.
• The entire disbursed amount of term loan within eligible investment period as defined in Para 3 above, will be eligible for interest subsidy.
However, in cases where the term loan(s) are availed from multiple financial institutions, the date of first disbursement of term loan will
be the earliest date of first disbursement of loan.
• The interest subsidy will be reimbursed only on interest levied by the financial institution. Penal interest or other charges will not be
considered as interest.
• Interest subsidy will be disbursed only to the Mega industrial unit which pays regular instalments and interest to the bank/financial
institution. If the undertaking becomes defaulter, it will not be eligible for interest subsidy for the default period, and such default period
will be deducted from the period eligible

Note: Payal Industrial Park falls under Taluka Category 3

• Net SGST reimbursement to Mega Industrial Units
❑ The eligible projects will be eligible for reimbursement of net SGST at 100% of net SGST subject to maximum 0.9% of eFCI p.a. for 20 years.
❑ The eligible period of 20 years shall be from the date of commencement of commercial production
Conditions to SGST reimbursement:
• Separate registration by eligible unit under GST: Eligible unit may obtain a separate registration under GST Act for manufacturing
of eligible products only. The eligible unit shall have to obtain a separate registration for manufacturing of eligible product(s), if
the unit carries out trading activity or is engaged in provision of any services apart from manufacturing.
• In case an industrial undertaking has multiple industrial projects, it shall have to maintain separate books of accounts for the
Mega industrial unit applying under this scheme and get the same certified by a Chartered Accountant.
• Incentives shall be allowed only for goods manufactured in the premises of eligible unit and not on the resale of goods.
• If the eligible unit has shown its inter-State sales as intra-State sales through intermediary/ marketing network/ or any other
middle man, either directly or indirectly controlled by it, in order to get higher incentives then the eligibility certificate of the
eligible unit shall be liable to be cancelled with effect from the date of such contravention, and the eligible unit shall be liable to
return forthwith the incentives availed together with interest at the rate of eighteen per cent per annum from the date of first
availment of such incentive.
• The eligible unit shall submit its claim to Industries Commissioner in the prescribed proforma duly certified by a Chartered
Accountant. The proforma shall include a declaration by the eligible unit stating that it has not shown its inter-state sales as intra-
state sales through intermediary either directly or indirectly controlled by it in order to get higher incentives
• Reimbursement shall be made by the Industries Commissioner on a quarterly basis

• Reimbursement of SGST on capital goods

❑ Eligible Mega industrial units will be eligible for 100% reimbursement of Input SGST paid on capital goods to the extent input tax credit is
admissible under Gujarat GST Act 2017.
❑ The reimbursement shall be provided in twenty equal annual instalments
EPF Reimbursement
• Large enterprises shall be able to claim reimbursement of employer’s contributionunder Employees' Provident Fund (EPF)
made by them for their new employees working in Gujarat for a period of 10 years from DoCP.
• The reimbursement shall be made subject to following criteria:
(a) 100% of employer's statutory contribution under EPF amount paid, and
(b) The ceiling of incentive amount per employee will be 12% of the employee's basic salary plus applicable Dearness
Allowance (DA) and retaining allowance or INR 1800 per month, whichever is lower
Conditions:
• The reimbursement shall be done on a quarterly basis based on the payment of receipts.
• For eligible expansion Mega industrial units, the assistance will be available for incremental employee count beyond the count
that existed before undertaking expansion, and New Employee means such employee who did not have a Universal Account
Number (UAN) prior to joining the Eligible Mega industrial unit and joins the eligible Mega industrial unit during the operative
period of the scheme

• An eligible Mega Industrial unit that has availed EPF reimbursement under any scheme of the central / state government, or any
agency of the central/ state government, shall not be eligible for EPF incentive under this scheme for that period
Reimbursement of Stamp Duty and registration fees
• Eligible Mega industrial units shall be eligible to claim 100% reimbursement of stamp duty and registration
charges paid to Government of Gujarat for purchase and/or lease of land meant for the project
MSME, Large and Mega Industries shall be eligible to receive exemption from Electricity Duty as applicable
under the Gujarat Electricity Act 2003.
Eligibility Criteria
• The new Investment of industrial unit should qualify the definition of Mega Industrial Unit.
• Industrial Unit that has availed any incentive for GFCI under the scheme of State Govt. shall not be eligible
• For deciding the final eligibility of the project for the incentive, Gross fixed capital investment made in the
project or cost appraised by bank/financial institution, whichever is lower, will be considered.
• Eligible investment period:

1. Gross fixed capital Investment upto 5000 cr 24 months from DOCP

2. Gross fixed capital Investment upto 10,000 cr. 36 months from DOCP

3. Gross fixed capital Investment upto 50,000 cr. 48 months from DOCP

4. Gross fixed capital Investment upto 1,00,000 cr. 60 months from DOCP

5. Gross fixed capital Investment upto 1,50,000 cr. 72 months from DOCP

6. Gross fixed capital Investment above 1,50,000 cr. 96 months from DOCP
Other Conditions for Large and Mega Indusries
to Avail Incentives as per the Scheme
• Required to employ persons from Gujarat- 85% of its total employees
• Production per annum from fourth year (after completion of three years) – 50% of installed capacity
• The industrial unit shall have to submit applicable certificate from GPCB to the Industries Commissioner.
• It may avail incentives under any scheme of Central Government. However, the total incentives received from state and
central government scheme should not exceed the Eligible Fixed Capital Investment.
• Any investment made by an existing industrial unit for renovation, modernization, rehabilitation, or rationalization will not
be eligible for incentive under this resolution.
• A industrial unit that has availed incentive under this scheme shall be required to remain in production continuously till
the expiry of the eligible period of incentive. However, if production is discontinued for specific period due to reasons
beyond the control of the management, the sanctioning authority may condone the period for which production is
discontinued after due verification of details and reasons of discontinuation of production and after satisfying itself to the
same.

• Multiple projects for same product within same premise shall be treated as a single project
• Mega industrial unit shall furnish to the Industries Commissioner/General Manager District Industries Centre information
regarding and employment for each financial year within 90 days of the close of the financial year. Large industrial unit
shall furnish the same in 60 days. It shall also furnish information on such other matters that the state government may
require from time to time.
• In case of breach of any one or more of the conditions of this GR, the incentives disbursed under the scheme shall be
liable to be recovered as an arrear of land revenue or in any other appropriate manner the government may deem fit
along with interest at the rate of eighteen per cent per annum from the date of first availment of such incentive. Further,
the non-disbursed incentive amount due to the eligible unit shall also be liable to be forfeited.
• After completing 3 years from the last date of eligible investment period, the production per annum fourth year onwards
shall be at least 50 % of the installed capacity. For the years when the production is less than 50% of the installed capacity,
the incentive amount for such year will be reduced proportionally to the percentage of total eligible incentive for that
particular year.
 Aatmanirbhar Gujarat Scheme for assistance
to MSMEs
• For the purpose of eligibility under this scheme, a Micro, Small or Medium enterprise means an enterprise
which has fixed capital investment made in
• Plant and Machinery as per following:
a. Micro: Less than or equal to INR 1 crore
b. Small: More than INR 1 crore and less than or equal to INR 10 crore
c. Medium: More than INR 10 crore and less than or equal to INR 50 crore
• The enterprise must have obtained acknowledgement/ registration, as the case may be from appropriate
authority.
 • Assistance to enterprises
• Micro enterprises shall be eligible for capital investment subsidy based on the category of taluka:

• Assistance for Interest Subsidy to Micro, Small and Medium Enterprises in manufacturing sector

• Net SGST reimbursement to Micro, Small and Medium Enterprise (MSMEs)

Note: Payal Industrial Park falls under Taluka Category 3

• EPF Reimbursement for MSME’s
• MSMEs shall be able to claim reimbursement of employer’s contributionunder Employees' Provident Fund (EPF) made by
them for their new employees working in Gujarat for a period of 10 years from DoCP.
• The reimbursement shall be made subject to following criteria:
(a) 100% of employer's statutory contribution under EPF amount paid, and
(b) The ceiling of incentive amount per employee will be 12% of the employee's basic salary plus applicable Dearness
Allowance (DA) and retaining allowance or INR 1800 per month, whichever is lower
Other Incentives
• 1% additional interest subsidy to differently abled entrepreneur, Women entrepreneur and registered startup in
manufacturing sector.
• 1% additional interest subsidy to young entrepreneur below age of 35 years on the date of sanction of term loan.
• In any case, eligible enterprise shall have to bear minimum 2% interest levied on term loan by Bank/Financial institution
• An Existing enterprise which installs new solar power plant or any other renewable power plant for captive consumption
in the premises will be eligible for interest subsidy in accordance with the location of the Enterprise. However, incentive
will be available only once
MSME, Large and Mega Industries shall be eligible to receive exemption from Electricity Duty as applicable under the
Gujarat Electricity Act 2003.
 Other Incentive schemes for MSME’s
• Interest Subsidy to Service Sector MSMEs
• Assistance for Quality Certification
• Financial Support to MSMEs in ZED Certification
• Assistance in implementation of Information and Communication
• Technology
• Assistance for Technology Acquisition
• Assistance for Patent Registration
• Assistance for saving in consumption of Energy and Water
• Assistance for raising Capital through SME Exchange
• Assistance for reimbursement of CGTMSE fees
• Rehabilitation of Sick enterprise
• Assistance for Power Connection charges
• Assistance in Rent to MSEs