INDUSTRIAL POLICY 2019-2024

^^x<+cks uok NÙkhlx<+**

Towards Attaining Inclusive Growth, Self-

Reliant and Mature Economy

Government of Chhattisgarh
Commerce &Industries Department

(with updated amendments up till December 2020)

 Index
S.No. Description Page
Number
1 Vision 03
2 Mission 03
3 Preface 03-05
4 Objectives 05-06
5 Strategy 06
6 Administrative Management 06-07

7 Infrastructure Development & Industrial Land Management 07-08

8 Marketing Support 08
9 Export Promotion 08-09
10 Single Window System 09
11 Entrepreneurship Development & Skill Up-gradation 09
12 Startup 09-10
13 Cluster Development 10
14 Brand Chhattisgarh(Prosperous Chhattisgarh) 10
15 Provision for Industrial Investment Promotion 10-15
16 Categories ofIndustries 15
17 Classification of Investors 15-16
18 Non-Fiscal Incentives 16-17
19 Tenure & Provision of Review of Industrial Policy 17
Annexures
S.No. Description Page
Number
1 Definitions under Industrial Policy 2019-24 18-29
2 List of High Priority Industries under Industrial Policy 2019-24 30-31
3 List of Priority Industries under Industrial Policy 2019-24 32-33
4 List of Saturated Industries under Industrial Policy 2019-24 34
5 List of Core Sector Industries under Industrial Policy 2019-24 35
6 List of Fiscal Incentives for Industrial Investment under 36-57
Industrial Policy 2019-24
7 Classification of Development Blocks(A,B,C & D) under 58-60
Industrial Policy 2019-24
8 Non-Fiscal Incentives for Industrial Investment under 61-62
Industrial Policy 2019-24
 INDUSTRIAL POLICY 2019-2024
1. VISION

^^Xk<+cks uok NÙkhlx<+** &To build a self-reliant and ever-progressing economy in the State
through an integrated, inclusive and sustainable industrialization.

2. MISSION

To attain the dream of ^^Xk<+cks uok NÙkhlx<+** (creating a new Chhattisgarh), the State
is poised to use its own internal potential & natural resources to the fullest by aligning
and synergizing with the innovative techniques of national & multinational corporate giants
to make Chhattisgarh State a self-reliant and a consistently progressing economy to uplift
the living standards and to bring happiness in the lives of the common people of the State.

To enhance necessary infrastructure in identified industrially backward development blocks &

to provide maximum incentives/facilities to develop the industrial ecosystem so as to
generate more job opportunities in the state.

To provide incentives to the mineral based core sector industries in the industrially backward
development blocks in addition to Agro based, horticulture based, dairy based food
processing, minor forest produce based and medicinal plants based industries across the
State on priority so as to enhance the incomes of the farmers and the people of remote forest
areas engaged in collection and trade of the minor forest produces.

To link the symbolical tradition of the State -Narwa Garwa Ghurwa and Badi (NGGB – Scheme
for conservation and rejuvenation of water sources, cattle wealth, organic composting and
kitchen gardens) with the industrial ecosystem so that balance between the agro based
culture and the environmentis established to ensure sustainable development.

To ensure the holistic and sustainable development by making mandatory provisions of giving
priority to the local people in employment and special incentives for the weaker sections so
that gets the benefits of various schemes of the State Government trickle down to the last
person of the society.

3. Introduction
Nature has blessed Chhattisgarh State with abundance of precious minerals and forest
resources. The strategic & convenient geographical location of the State connects almost half
of the population of the country as neighboring States. This natural endowment is prime
factor for development of the State. Almost 44% of the total area of the State is covered by

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dense forest full of biodiversity. Almost all types of minerals, biodiversity and herbs used in
Ayurveda are available in the picturesque valleys and forests of the State.

The first three Industrial Policies of the State mainly dealt with the investment in the core
sector, resulting Chhattisgarh to be the most preferred destination for the investors. Even
today, this is one of the leading States providing uninterrupted quality power supply. The easy
availability of skilled workforce at reasonable rates with zero labor unrest is the key attraction
for the investors in the country.

The outgoing Industrial Policy 2014-19 did not have attractive provisions for investment in
core sectors resulting in setback for industrial development whereas the neighboring States
got more investment during the period. We are removing this incongruity in this policy 2019-
2024.

Keeping in mind the abundant paddy production in the State and its surplus, it has been
decided to provide special incentives for the production of Biofuel/Ethanol using the surplus
paddy. It has also been decided to put special efforts to promote the manufacturing of herbal
medicines and forest produce based manufacturing industries. Besides, pharmaceutical
industries, industries based on robotics, artificial intelligence, IT & IT-enabled services and
biotechnology are also the priority of the State Government. For this a new special category
of industries of “High Priority” has been evolved.

By using the modern IT tools, the processes of obtaining various consents, licenses,
registrations and permissions from all concerned government departments for setting up an
industry have been simplified under Ease of Doing Business (EoDB) measures. To complete
the entire process of issuing the required registrations, licenses, consents & permissions in
the stipulated time limit, the system to fix up the case-wise responsibility of the officers is
being developed.

To enhance the capacity of traditional & existing industries, the existing industries have been
permitted to get the assistance for substitution/diversification including industries that are
producing various products required for growth of Space, Defense, Railways and Atomic
Science. Provisions have been made to give every possible support to all such industries
keeping local needs in focus. After having marathon discussions with various
representativesof industry-bodies, it has been decided to sweep away the practical difficulties
for substitution, diversification & expansion of existing industries along with installation of
new industries in the State.

Keeping in view the requirements of various modes of transport, the State Government is
committed to complete all the undergoing projects of Rail, Road & Air connectivity rapidly, so
that the free and fast movement is ensured in every part of the State.

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Acknowledging the overriding importance of people’s participation, in order to formulate this
policy, detailed discussions were held at different levels with almost all stakeholders, e.g.,
industries associations, eminent educational institutions, various State Government
Departments officials associated with industrial investments and trade union representatives.
The successful implementation of this policy will improve the trust of investors in the State
Government as well as achieve the goal of holistic and inclusive development of the State.
This further will increase the State’s contribution in the GDP of the country and make a more
prosperous Chhattisgarh.

4. OBJECTIVES
4.1 To produce the consumer goods at reasonable cost by taking advantage of
strategic geographical location of the state

4.2 Balanced and regional growth

4.3 To attract more investment in local and international in comparison with the
other state

4.4 To create ecosystem for value addition in herbal medicinal and other forest
produces available in the state

4.5 To generate more job opportunities and self-employment for youth of the
state

4.6 To set up maximum industry from high priority and priority industry

4.7 To facilitate economic empowerment of the entrepreneurs from weaker

section, SC/ST communities, Ex-Servicemen, and women entrepreneur

4.8 To facilitate training of the local youths as per requirement of the local
industries

4.9 To attract more investment in the sunrise sector such as textiles, pharma,
robotics, artificial intelligence, IT & ITeS, Biotechnology and in the field of non-
conventional energy sources.

4.10 To ensure judicious exploitation of available mineral resources.

4.11 To promote modern technique of farming, food processing, and warehousing

of food grain in the far-flung area of the State.

4.12 Overall Economic Development of the State

4.13 Special Incentive for investment in Non-Polluting Industries

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 4.14 To promote exports from the state

4.15 Environmental Conservation

4.16 To promote Gems & Jewellery Industry

4.16 To develop logistics facility in the State

5. STRATEGY
5.1 Keeping in view the present scenario of industrial development, all
development blocks of the State have been classified into the four categories
viz, Developed, Developing, Backward & Most Backward blocks.

5.2 More incentives to the biodiversity-based industries, forest produce based

industries, herbaland food processing industries for establishment in the
district of abundance itself.

5.3 More incentives for setting up industry in the same district where these local
natural resources and the raw material are available.

5.4 For economic & social upliftment of State more incentives have been planned
for the weaker sections of the society, SC/ST, women entrepreneurs, third
genders, ex-servicemen (including ex- para-military forces personnel) and LWE
affected people.

5.5 To cater to the need of the local industries, and to make the educational
curriculum more job oriented, coordination for setting up of new ITIs &
Polytechnics as per requirements and addition of new curriculum.

5.6 Efforts to set up more incubation centers to promote innovation.

5.7 Develop more industrial infrastructure in rural areas to promote rural

industrialization for overall development of rural areas in State.

5.8 To ensure optimum use of the investment potential in the interest of the State
and to provide opportunities, new industrial areas/parks will be developed at
the block level.

5.9 Special package for the investment in the new sectors.

6. ADMINISTRATIVE MANAGEMENT

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 6.1 The State Investment Promotion Board will be strengthened to ensure the time
bound implementation of the medium and large projects.

6.2 Rationalization and Simplification of the process of issuing approvals,

permissions & consents during investment process.

6.3 Simplification of the various applications and acceptance of the self-

certifieddocuments.

6.4 To ensure the time bound disposal of the applications for approval,
permissions & consents, regular monitoring at the State level will be done by
the HoDs & weekly monitoring at the District level under the chairmanship of
District Collectors to ensure accountability.

6.5 Monitoring of implementation of the investment proposals at regular intervals

at State level.

6.6 Separate provisions on departmental website to deal with the issues related to
existing industries along with establishment of new industries.

6.7 Conduct regular workshops & short-term training programmes for

entrepreneurs & youths of the State.

6.8 Special guidance scheme to ensure Quality of products of Micro & Small
industries.

6.9 Provide marketing support to Micro & Small industries of the State through
Government run marketing portal E-Mane-C.

6.10. Provision to avail maximum benefits of various Government schemes to Micro

& Small industries for financial assistance.

6.11 Make existing Single Window System more seamless and investor friendly.

7.INFRASTRUCTURE DEVELOPMENT & INDUSTRIAL LAND MANAGEMENT

7.1 To ensure the holistic development of rural areas in the State, at least one
industrial area/park will be set up in each development Blocks.

7.2 Empowerment of CSIDC to procure private land for land bank at reasonable
rates to setup new industrial areas.

7.3 Formulation of consultative committees at local level for the maintenance of

the existing industrial areas.

7.4 Need based setting up of Water, Effluent treatment plants & solid waste
management for conservation of environment under PPP model. The
tree Plantation will be made compulsory in all industrial areas.

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 7.5 Setting up of Cluster based Common Facility Centers in PPP model. Promotion
of private sector for setting of Common Facility Centers.

7.6 Provisions for setting up of Fire Brigade Station in every industrial area of more
than 100 Hectares.

7.7 Rationalization of land allotment prices for development of logistics parks to

increase storage capacity of the State.

7.8 Reduction of rates of the industrial land for backward & most backward
development blocks.

7.9 Rationalization of Property tax & other local taxes in industrial areas.

7.10. Construction of Multi storied (Flat type) industrial buildings by CSIDC in the
industrial areas for micro and small industries

7.11 Removal of encroachment in the green belts of the industrial areas for the
purpose of intensive plantation.

8.MARKETING SUPPORT
8.1 For the purpose of ensuring procurement from MSME units located within the
State, efforts will be made for successful implementation of the
MSME Procurement Policy effective in Central PSUs, accordingly all PSUs in
the state will be pursued to submit quarterly purchase detail of items and
their suppliers to the respective District Trade & Industries Centers.

8.2 By making necessary amendments in The Chhattisgarh Store Purchase Rules, a

digital marketing platform E-MaNe-C (E Marketing Network of Chhattisgarh)
has been developed for the purchase of various items by the State
Government Departments/Corporations/ Boards / Commissions /Institutions.
This will ensure quality and transparency in the Government procurement and
encouragement of industries in the State.

8.3 To make MSME Facilitation Council more effective.

8.4 Make provision for assistance for State industries to participate in various
national & international exhibitions & trade fairs to explore new markets for
their products.

8.5 Preference in Government purchase to the units set up by Start Ups in the
State.

9. EXPORT FACILITATION

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 9.1 Coordination for special tax rebates for the products exported by the industries
of the State.

9.2 To ensure competitiveness for the products exported from the State industries,
provision for transport subsidy to nearest harbor/seaport.

9.3 Necessary steps to ensure the quality of goods to be exported from the State.

9.4 To organize regular Buyer Seller meets.

9.5 Maximum utilization of Regional office of APEDA (Agricultural & Processed

Food Products Export Development Authority)proposed at Nava Raipur.

9.6 Coordination with National level institutions to promote export of Gramodyog

products.

10. SINGLE WINDOW SYSTEM

10.1 The Single Window System (SWS) at District and State level set up under
Chhattisgarh Industrial Investment Promotion Act 2002 to ensure fast & time
bound disposal of the applications received from the investors will be further
strengthened through continuous monitoring at District & State level.

10.2 To make SWS more effective and to ensure the disposal of the applications for
setting up business/industries in the State within prescribed time limit, all the
Departments will ensure that no separate applications are received and there
are no parallel online systems being used to provide approvals through
Department’s specific web portal. All the concerned Departments will ensure
that the applications for obtaining approval are being routed through the
Industries Department's nodal office/ portal only.

11. ENTERPRENEURSHIP DEVELOPMENT & SKILL UPGRADATION

11.1 District level entrepreneurship development training programs will be
organized in collaboration with District Industries Centers, industries
associations & various educational institutions.

11.2 To make the curriculum of Higher education and professional courses more job
oriented, necessary coordination for inclusion of additional syllabus in
consultation with different industries associations and experts for providing
employment in local industries.

11.3 Provision of integrated single online platform having details of various skill
development programs offered by State & Central Government and to
facilitate employment opportunities in the local industries.

12. STARTUP

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 12.1 Develop effective ecosystem for promoting Startups.

12.2 To promote Startups in the State, extension and rationalization of incentives.

12.3 Efforts to setup incubators to encourage Startups.

13. CLUSTER DEVELOPMENT

Efforts for identification of potential Clusters for industries based on stone cutting,
rice, pulses and poha making and coordination with district level Industry associations
for this purpose.

14.BRAND CHHATTISGARH (PROSPEROUS CHHATTISGARH)

Organize various Workshops, Seminars & Road Shows at national and international
level, from time to time, to attract investments in the State across different sectors.

15. PROVISIONS FOR INDUSTRIAL INVESTMENT INCENTIVES

15.1 To achieve the objectives of this policy following the laid down strategy various
investment promotion incentives, exemptions have been provisioned for the
eligible new industries, expansion of the existing industries, substitution/
diversificationin/of existing industries under the general, priority & high
priority category industries.

S. No Feature Description Appendix

1 Interest Subsidy Annexure (6.1)
2 Fixed Capital Cost Subsidy (Only for Micro Industries) Annexure (6.2)
3 Net State Goods & Service Tax (Net SGST) Reimbursement (for Annexure (6.3)
Small, Medium & large Industries)
4 Electricity Duty Exemption Annexure (6.4)
(for Micro, Small, Medium & large Industries)
5 Stamp Duty Exemption Annexure (6.5)
6 Mandi Tax Exemption Annexure (6-6)
(for Micro, Small, Medium & large Industries)
7 Project Report Subsidy Annexure (6.7)
8 Diversion of land use Fee Exemption Annexure (6.8)
9 Concession in Service Charges for allotment of land outside Annexure (6.9)
Industrial Area (Land Bank)
10 Exemption/Concession in land premium on land allotment in Annexure (6.10)
industrial areas for Entrepreneurs of Scheduled Castes /Tribes
(for Micro, Small, Medium Industries/Enterprises)
11 Quality Certification Subsidy Annexure (6.11)
12 Technology Patent Subsidy Annexure (6.12)

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 13 Technology Purchase Subsidy Annexure (6.13)
14 Margin Money Subsidy Annexure (6.14)
15 Industrial Award Scheme Annexure (6.15)
16 Persons with Disability Employment Subsidy Annexure (6.16)
17 Environment Management Project Subsidy Annexure (6.17)
18 Transport Subsidy Annexure (6.18)
(For export-oriented industries only)
19 Special Package for Mega/Ultra Mega Projects. Annexure (6.19)
20 Land premium subsidy on allotment of land from industrial Annexure (6.20)
area/park
21 Chhattisgarh Start-UP package Annexure (6.21)
22 Special industrial investment incentive package for Schedule Annexure (6.22)
Tribe/ Caste category under Industrial Policy 2019-24
23 Vananchal Industries Packagefor Promotion manufacturing of Annexure (6.23)
forest produce, herbal and food processing products
Detailed Description of these incentives are mentioned in Annexure 6(From6.1 to
6.23)
(serial numbers 20, 21,22, and 23 ( Annexure 6.20, 6.21, 6.22 and 6.23 ) are included vide Notification
number F 20-01/2019/ 11/ (6) Naya Raipur dated 22 October 2020)

15.2 Rice Mill/ Parboiling unit/s set up in “C” & “D” category development blocks
will be eligible for incentives declared for general category industries.

15.3 Industries set up by the Non- Resident Indian (NRI), Foreign Direct Investment
(FDI), Export Oriented Units (EOU), and the unit/s setup with the imported
technology will get 5% additional incentives, and the ceiling of incentive will be
increased by 5%, and in the terms of time limit- one year more, in addition to
the incentives enumerated in clause 15.1 above for the general category
entrepreneurs.

15.4 Industries set up by SC/ST category, women entrepreneurs, Ex- Servicemen

(including paramilitary personnel), third gender, and naxal affected families
will get 10% additional incentives and the ceiling of incentives will be
increased by 10%, while in the terms of time limit one year more, in
addition to the incentives enumerated in clause 15.1 above for the
general category entrepreneurs. However, if any investor falls under both
the categories mentioned under clause 15.3 and 15.4 above or is
eligible for additional incentive under any other category, in such case the
investor will be entitled to avail the incentives of any one category.

15.5 Implementation of rehabilitation and resettlement policy of the Government

will be ensured for the affected farmers/displaced by land acquisition for the
establishment of industrial projects /land bank/industrial areas/industrial Parks

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 and stamp duty exemption will be allowed for purchase of agricultural land
from the compensation so received.

15.6 The Industrial Award scheme will be reconstituted & new Startup category will
also be awarded.

15.7 The New & Existing (in case of expansion) logistic hub, warehouses (Godowns),
cold storages set up on Industrial/commercial land will get the subsidies,
exemptions/ concessions/ incentives as per their eligibility mentioned in this
policy.

15.8 To promote the “Film Industry”, the setting up of film studio, editing studio,
sound recording studio and the film processing related activities will get the
incentives equivalent to the incentives enumerated for small scale industries of
general category as per the industrial policy.

15.9 To increase the opportunities of self–entrepreneurship for the youth of the

State, the incentives of the “Mukhyamantri Yuva Swarojgar Yojna (MMYSY)”
will also be allowed for their manufacturing and service sector activities.

15.10 The technology related to the production of Liquefied fuel/gas/petroleum

products from coal will be promoted on priority.

15.11 “Industrial Investment Incentives” will be given for setting up new industries,
expansion of existing industries under production, substitution and
diversification of existing industrial units for industrial purpose.

15.12 All industries which get new land allotment in the new private industrial
areas/parks which are set up after “The Appointed Day”, will be eligible for
10% additional subsidy and the ceiling of subsidy will be increased by 10% and
in cases relating to exemption period, the period of exemption will be for one
more year.

15.13 The Mega & Ultra Mega projects in Non-Core sector, whose investment is to
the tune of Rs 100 Crore or more, will be considered under “Bespoke policy”.
Final decision on the proposals for additional incentives apart from monetary
investment incentives declared under Industrial policy will be taken by the
Council of Ministers depending on the merits of the proposal on case to case
basis.

15.14 The Micro, Small, Medium, Large, Mega and Ultra Mega industries who have
initiated process to set up their industrial unit during the period of Industrial
Policy 2014-19, will have the opportunity to select option to avail industrial
investment incentives as per Industrial Policy 2014-19. But in order to avail this
option they will have to commence the commercial production as per the

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 proposed project from the date of Issue of Udyam Akansha/IEM within the
time limit of two years in the case of Micro & Small Scale Industries, three
years in the case of medium scale industries, four years in the case of large
scale industries, and five years in the case of other industries.

Option for Policy period once selected for availing Industrial Investment
incentives, cannot be changed. If the option of policy period has not been
availed of, such units will be eligible to avail the incentives of the prevailing
policy as on the date of commencement of commercial production. In the case
of change of option or in the case of no option chosen, the unit will have
to mandatorily return the benefits of the industrial investment incentives
availed under other policy period.

The unit must mandatorily intimate the option of the policy period under
which they wish to avail Industrial investment incentives, within 90 days from
the date of release of Policy notification of this policy and the selected option
needs to be submitted at the concerned District Trade & Industries Centre.

15.15 If an investor has availed only Stamp Duty exemption during the period of
earlier industrial policy (Except Industrial Policy2014-19), it will be entitled to
get the incentives of Industrial Policy 2019-24 only if it starts its commercial
production during the period of this Industrial Policy 2019-24, i.e. 1 November
2019 to 31 October 2024.

15.16 If any investor has availed only Stamp Duty Exemption during the period of
Industrial Policy 2019-24, it will be entitled to get the incentives under
Industrial Policy 2019-2024 only if it commences its commercial production
during the period of this policy i.e. Starting 1 November 2019 and ending on 31
October 2024.Otherwise, it will be entitled to get the incentives as per the
provisions of next Industrial Policy.

15.17 Except for the Institutions mentioned under the clauses of this policy, no other
State & Central Govt Public Sector Undertakings will be entitled to avail the
incentives (unless otherwise specially mentioned).

15.18. Incentives for industrial investment under this policy will be given to those
eligible industries, which compulsorily provide, In case of unskilled person
100% job, at least 70% in case of skilled labor and 40% in the case
administrative/managerial staff to the people with Chhattisgarh State domicile.

15.19 The industrial units availing industrial investment incentives declared under
this Industrial Policy will be expected to take decision on the activities to be

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 taken up under their Corporate Social Responsibility (CSR) fund as per
Companies Act 2013 in consultation with the State Government.

15.20 If any investor wants to avail incentives described for “Substitution” under this
policy, they should have prior permission in this regard and hold production
certificate during policy period. To avail incentives for “Substitution” under this
policy eligible industrial unit/s will have to commence commercial operations
during the policy period of this policy i.e. between 1 November 2019 and 31
October 2024. In case, the date of commencement of commercial production
of such unit/s is after the period mentioned above, provisions for incentives as
per the next policy will be applicable.

15.21 Based on the requirements, for Large, Mega & Ultra Mega projects, the
proposal for incentives in addition to the incentives declared under this policy
will be considered and final decision will be taken by the Council of Ministers
depending on the merits of the proposal.

15.22 Industries interested to set up research & development laboratory in the State
will be encouraged,and land & other essential facilities equal to those being
given to Small Scale Industries under this policy, will be provided.

15.23 To promote development of new private Industrial Areas/Parks with minimum

25 Acres of land, subsidy of 30% of the infrastructure cost (Excluding Land)
with a ceiling of Rs. 5 Crore and 100% exemption in Stamp Duty, 100%
exemption in land registration cost and 100% exemption in Diversion Fee will
be given. The industrial unit/s which will be set up in these new private
industrial areas/parks will be entitled for industrial investment incentives.

However, for Surguja and Bastar regions, due to less availability of land for
development of new private industrial areas/parks, the proposals of up to 20
acres may also be considered. Based on the availability of the land for the
purpose, the incentives for the projects will be calculated proportionately on
the ceiling of incentive.

15.24 For bio ethanol in the state of Chhattisgarh unit comes into production after
18 months from date of singing of MoU a special Early Bird Incentive from the
first date of commercial production till first year 1% of invested amount with
maximum ceiling of INR 2 Crore will be given as an incentives. Detailed
guidelines will be issued separately by Department of Commerce & Industries.

15.25 In the event of availing incentives under Industrial policy 2019-24 and above
additional, MoU signed unit for Bioethanol in the state of Chhattisgarh has to

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 provide minimum 50 new employment with respect to installed capacity of
100 kilo liter per day is needfulness. Vindication of this can be done by
depositing into EPF account and ESI Certificate .

15.26 In the state of Chhattisgarh for production of Bioethanol during the period of
Industrial Policy 2019-24, on the basis of first come first serve at a single point
only one paddy-based Bio ethanol plant will be eligible for mentioned
incentives under this policy. Coherent efforts will be undertaken by respective
department for this.

(serial numbers 15.24, 15.25, 15.26 are included vide Notification number F 20-01/2019/ 11/
(6) Naya Raipur dated 01 Jun2 2020)

16. CATEGORIES OF INDUSTRIES

16.1 On the basis of investment, to provide incentives, industries have been
categorized as Micro & Small industries; Micro & Small service enterprises,
Medium Scale industries, Medium scale service enterprise, Large scale
industries, Mega projects & Ultra Mega projects. The definitions of these
industries/service enterprises as described in ANNEXURE-1 in this policy, will
be applicable.

16.2 In order to promote the investments, the industries have been classified as
High Priority Industries, Priority Industries, General Industries and the
Saturated Industries based on scenario of industrialization and backwardness,
the development blocks have been categorized into four categories, i.e.,
Developed, Developing, Backward & the Most Backward blocks (as mentioned
in the A, B, C & D of ANNEXURE-7)

16.3 The Core Sector industries mean the Medium, Large, Mega & Ultra mega
Projects of Steel, Cement, Thermal Power & Aluminum plants (as described in
ANNEXURE-5).

16.4 The General Sector industries means all the industries which are not
categorized as High Priority, Priority, Saturated & Core sector industries in this
policy.

17. CATEGORIES OF INVESTORS

17.1 In order to provide the investment promotion incentives, the investors have
been categorized into the following categories:

1. General category entrepreneurs.

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 2. Scheduled Caste/ Scheduled Tribe entrepreneurs.
3.Non-Resident Indians (NRIs), Foreign Direct Investment (FDI), Exporter investors &
Foreign Technology industries.
4. Women Entrepreneurs & the Entrepreneurs of third gender.
5.Ex-servicemen residents of Chhattisgarh (including Para Military Forces), PwD(Person
with Disability) entrepreneurs and the entrepreneurs belonging to naxal affected
families.
6. Women Self Help Groups of the Chhattisgarh State will be entitled to avail the
incentives equivalent to the Women entrepreneurs.
7. Farmer Producer Organizations (FPOs) of the State will be entitled to avail the
incentives as the General category entrepreneurs.
17.2 On the basis of quantum of investment, the industries have been categorized
into the following 5 categories:

1. Micro & Small-Scale Industries.

2. Medium Scale Industries.
3. Large Scale Industries.
4. Mega Projects.
5. Ultra-Mega Projects.

18. NON-FISCAL FACILITIES

For rapid industrialization in the State, fulfilling the objective of the Industrial Policy
and for simplification of the process of industrial investment as well as to make the
State more competitive as compared to other States, non-fiscal incentives will be
provided as described in ANNEXURE-8.

19. Provision for additional incentives for setting up fruits, flowers, vegetables and herbal
medicine-based processing units in respective districts where they are being produced
majorly.

20. Closed and Sick Industries Policy in the State shall be revived to make the best use of
investment made in State by that unit, and the process of revival will be simplified.

21. The MSME service sector enterprises related to industries will be eligible to avail the
incentives equivalent to the Industrial investment incentive declared for general
sector industries in this policy. Service sector enterprise will be eligible for maximum

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 investment of Rs 15 lakhs in plant and machinery in “A” & “B” category development
blocks and Rs. 25 lakhs in plant and machinery in “C” & “D” category development
blocks respectively.

For this purpose, The District Trade & Industries Centers will issue the Operation
Certificate to the MSME service sector enterprises so that they can avail incentives
under this policy.

22. The provisions of The Mukhya Mantri Yuva Swarojgar Yojna (MMYSY) will be reviewed
and amended as per the requirement.

23. THE PERIOD & REVIEW OF THE POLICY

The period of the Industrial Policy 2019-24 will remain in effect from 1 November
2019 to 31 October 2024. During the implementation period of this policy, the State
Government will have the right to review the provisions of this Industrial Policy on
outcomes of the implementation of the policy and it may amend/ rescind or add new
provisions.

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 Annexure -1

Acceptable Definitions under Industrial Policy 2019-24

(With reference to the clause 16.1 of this Policy)

1. "Appointed Day" means the date from which Industrial Policy 2019-24 is effective, i.e.
First day of November 2019.

2. Classification of development blocks for industrial purpose are exhibited as 'A', 'B', 'C',
and 'D' Category of Annexure -7.

3. "Industrial Area" means existing / under development industrial corridor, industrial

areas, industrial institutions, semi urban industrial estate /rural workshop, industrial
development center, industrial area developed under joint venture, integrated industrial
development center, industrial areas owned and developed by the State Government /
Chhattisgarh State Industrial Development Corporation (CSIDC), industrial parks and special
economic zone, industrial areas / industrial parks / special economic zones established in the
private sector approved / assisted by the State Government / Government of India and
industrial areas approved by Atal Nagar Development Authority, Nava Raipur.

4. "Industrial Unit" means a unit which is established / proposed to be established as

Production /Processing /Service Enterprise in the Chhattisgarh State.

5. "New Industry/New Unit" means such industry (unit) which has commenced commercial
production on or after 01.11.2019 and is holding valid production certificate issued by the
competent authority which mentions that the commercial production started on or after
01.11.2019 and on or prior to 31.10.2024. Apart from this, one of the following conditions
must be fulfilled: -

5.1 For eligibility of New Unit, the following conditions must be fulfilled: -

(1) In case of sole proprietorship, land must be in the name of the Owner of the industry
/ Industrial unit. In cases other than proprietorship, land must be in the name of
Industrial Unit / Company's name.

However, Case related to private land paata (on rental basis) duration of Patta (Rental)
should be of minimum 20 years in the name of Industrial Unit / Company's name.

(2) Shed- Building - New Shed - Building should be constructed on the Land as mentioned
in the clause (1) above.

However, Case related to Shed/Building paata (on rental basis) duration of Patta (Rental)
should be of minimum 20 years in the name of Industrial Unit / Company's name.

18
 (serial numbers 1 and 2 are amended as per Notification number F 20-01/2019/ 11/ (6) Naya Raipur dated
22October 2020)

(3) Plant and Machinery - New Plant and Machinery should be installed in the Land and
Shed/Building as mentioned in the clauses(1) & (2) above.

5.2The new unit should be proposed within the premises of the existing unit after the
Appointed Day of Industrial Policy 2019-24 and should hold the certificate issued by the
competent authority to establish new industry and should install and start production within
the duration of this Industrial Policy and should have valid certificate issued to this effect as
per rules. It is also mandatory that new unit must have clear separate existence and will be
considered in the category of new unit on fulfillment of the following necessary conditions:

(1)The unit must hold Udyam Aakansha, I.E.M., Letter of intent, Industrial License in its
name issued after the Appointed Day and Udyam Aakansha, I.E.M., and Industrial License
should be valid.

(2)Separate electricity connection in the name of new industry.

(3)Separate GST Registration in the name of new industry.

(4)New shed-building should be constructed on the land as mentioned above.

(5)New plant and machinery should be installed in newly constructed Shed-Building.

(6)Purchase of raw material and sale of manufactured product, related documents should
be maintained separately by the new industry.

(7)Production Certificate issued by competent Officer should be in the name of new Unit.

(8)There should not be any violation of any agreement/notification with regard to

the industrial investment promotions pertaining to the existing industry
established previously in the existing premises.

(9)It will also be necessary that the raw material or product of the new industry is not
used as the raw material or product of the existing industry meaning, new product should
not be in the form of backward or forward integration and classification of new product is
different from existing product.

6. "Existing Industry" means all such industries which have commenced commercial
production before the effective date i.e. 1st November 2019

7. "Expansion of the Existing Industry" means capacity expansion of the existing industry
on or after the appointed day of Industrial Policy 2019-24 who has made an additional

19
 investment of minimum 25% of already approved capital investment in the plant and
machinery, till date of commencement of commercial production and production
capacity is increased at least by 25% of its originally installed capacity registered with the
Department of Commerce & Industries or average production (whichever is more) and total
employment is also increased by 10% and commencement of commercial production under
expansion takes place from 1st November, 2019 till 31st October, 2024. Before commencing
the procedure of "Expansion", the existing unit will have to take prior approval for expansion
from the competent authority (who has issued the production certificate) stating detailed
information about proposed investment compulsorily.

After the effective date of Industrial policy 2019-24 industrial units establishing new
industries coming into commercial production after getting commercial production
certificate from competent authority expansion in the new industry then expansion related
subsidy, exemption and concession maximum limit mentioned under this policy will be
eligible, if condition of notified investment , employment and production are fulfilled as in
mentioned paragraph

( Definition of Expansion of existing industries has been amended as per Notification number F 20-01/2019/ 11/
(6) Naya Raipur dated 22 October 2020)

8. A. -1 "MicroIndustry” means such industry in which investment in the Plant Machinery

or equipment does not exceed INR 25 lakh and is the holder of Udyam Akansha and upon
coming into production should have Certificate of Commercial production issued by
competent authority.

A. -2 "Small Industry” means such industry in which investment in the Plant Machinery or
equipment does not exceed INR 5 Crore and is the holder of Udyam Akansha and upon
coming into production should have Certificate of Commercial production issued by
competent authority.

(Definition of Micro & Small Industries are amended as per Notification number F 20-01/2019/ 11/ (6) Naya
Raipur dated 22 October 2020)
B. -1 "Micro Services Enterprises” means such industry in which investment in the
Plant Machinery or equipment does not exceed INR 10 lakh and is the holder of Udyam
Akansha and upon coming into production should have Certificate of Commercial production
issued by competent authority.

B. -2 "Small Services Enterprise” means such industry in which investment in the

Plant Machinery or equipment does not exceed INR 2 Crore and is the holder of
Udyam

20
Akanshaand upon coming into production should have Certificate of Commercial production
issued by competent authority.

(Definition of Micro & Small services are amended as per Notification number F 20-01/2019/ 11/ (6) Naya Raipur
dated 22 October 2020)

9. A. "Medium Industry" means such Industry in which investment in the plant & Machinery
or equipment does not exceed INR 10 crore and industries as the stage may be holder of
Udyam Akansha/ IEM/ letter of intent or industrial license and up on into commercial
production have certificate of Commercial Production issued by Competent Authority.

(Definition of Medium industries are amended as per Notification number F 20-01/2019/ 11/ (6) Naya Raipur
dated 22 October 2020)

B. "Medium Service Enterprise" means such Industry in which investment in the plant &
Machinery or equipment does not exceed INR 5 crore and holder of Udyam Akansha and up
on into services production should have certificate/ Production certificate issued by
Competent Authority.

(Definition of Medium services industries are amended as per Notification number F 20-01/2019/ 11/ (6) Naya
Raipur dated 22 October 2020)

10."Large Industry" means such industry whose capital investment in Plant and Machinery
exceeds Rs. 10 Crore and Fixed Capital Investment is up to Rs. 100 Crore {except under the
definition of Mega Project - white goods, electrical and electronic consumer products,
pharmaceuticals, Industry based on Robotic technique, Industry based on Artificial
intelligence, Information technology based industry and Information technology enabled
service industry, biotechnology, Bio-fuel, machinery and accessories used for generation of
new and renewable energy, textiles, Manufacturing of two wheeler, three wheeler and four
wheeler electrical vehicles and Battery & spares for electrical vehicle, aerospace, aircraft
repair (MRO)} and is holding I.E.M./ Letter of Intent/ Industrial License as applicable and on
commencement of commercial production in the industry, is also holding Commercial
Production Certificate issued by the competent authority.

B.“Large Service Enterprise” means such services enterprises in which the investment made
is more than the category of medium service enterprise and fixed capital investment of INR
100 Crore and in the stage of service production should have certificate or production
certificate issued by competent by authority.

(Definition of Large Service Enterprise industries are amended as per Notification number F 20-01/2019/ 11/ (6)
Naya Raipur dated 22 October 2020)

21
11. "Mega Project" means such industry whose propose

d Fixed Capital Investment is more than Rs. 100 Crore up to Rs. 1000 Crore and has
commenced commercial production. And for this purpose, holds I.E.M./Industrial
License/Letter of Intent, as applicable, issued by the Ministry of Commerce & Industries,
Government of India and has executed MOU with the State Government for establishing
Industry and in case of commencement of commercial production in the industry, is also
holding Commercial Production Certificate issued by the Directorate of Industries of the State
Government.

However, under the following sectors, only those projects will be considered as Mega Projects
whose Fixed Capital Investment is as under:

S. No. Category Fixed Capital Investment

1. White Goods, Electronic & Electrical Consumer Rs.25 Crore
Products
2. Pharmaceutical Industry Rs.15 Crore
3. Information technology-based industry Rs. 10 Crore
and Information technology supported
service industry, Biotechnology
4. Textile Rs. 10 Crore
(earlier defined limit was amended as above as per Notification number F 20-01/2019/ 11/ (6) Naya
Raipur dated 22 October 2020)
5. Plant, Machinery and Accessories used for Rs. 15 Crores
generation of New and Renewable energy
6. Cycle manufacturing and Products/ instruments Rs. 10 Crores
/ Spares used for manufacturing of Cycle
7. Manufacturing of two-wheeler, three-wheeler Rs. 10 Crores
and four-wheeler electrical vehicle and Battery
and spares for electrical vehicle
8. Aerospace, Aircraft repair (MRO), Industry Rs. 50 Crores
based on Robotic technique, Industry based on
Artificial intelligence
9. Minor forest produce based Shellac and Rs. 15 Crores
Bamboo based industry

12. "Ultra-Mega Project" means such industry whose proposed Fixed Capital Investment is
more than Rs.1000 Crores and for this purpose holds I.E.M. / Industrial License / Letter of
Intent, as applicable, issued by the Ministry of Commerce & Industries, Government of India
and has executed MOU with the State Government and in case of commencement of
commercial production in the industry, is also holding Commercial Production Certificate
issued by the Directorate of Industries of the State.

22
 13. “High Priority Category Industries” means industries included in Annexure-2 of Industrial
Policy 2019-24.

14. “Priority Category Industries” means industries included in Annexure-3 of Industrial

Policy 2019-24.

15. “Industries under Saturated category” means industries included in Annexure-4 of

Industrial Policy 2019-24.

16. "Core Sector Industries” means industries included in Annexure-5 of Industrial Policy
2019-24.

17. “General Category Industries” means Industries other than industries those included
under "High Priority Category Industry", “Priority Category Industry”,“Industries under
Saturated category” and “Core Sector Industries”.

18. “Fixed Capital Investment” means investments made in land / land-development, shed -
building, new plant & machinery, electrical supply and water supply and on boundary
wall; for establishment of new industry / diversification and substitution /expansion of
existing industry (as the case may be).

For determination of Fixed capital investment in the cases of Replacement/modernization/expansion

of existing industry, the investment made from date of permission till starting the work at the
proposed site and upto start date of commercial production and after the commencement of
commercial production till six months for the micro and small industries/services and 12 months for
the medium services/industries and 18 months for large categories industries and 24 months for the
mega & Ultra mega industries will be considered.

(Definition of Fixed Capital Investment are amended as per Notification number F 20-01/2019/ 11/ (6) Naya
Raipur dated 22 October 2020)

19. "Date of Commencement of Commercial Production" Means -

(a) Micro & small industry- Up to 45 days period from the date of trial production
communicated by the industrial unit, or the date of commencement of commercial
production certified by the competent authority, whichever is earlier.

(b) Medium Industry- Up to 75 days period from the date of trial production
communicated by the industrial unit, or the date of commencement of commercial
production certified by the competent authority, whichever is earlier.

(c) Large Industry- Up to 100 days period from the date of trial production
communicated by the industrial unit, or the date of commencement of commercial
production certified by the competent authority, whichever is earlier.

23
(d) Mega project- Mega projects of white goods, electrical and electronic consumer
products, pharmaceutical, Industry based on Robotic technique, Industry based on Artificial
intelligence, Information technology industry and Information technology based service
industry, biotechnology, Bio-fuel, textile, plant, machinery and accessories used for
generation of new and renewable energy, Manufacturing of two wheeler, three wheeler and
four wheeler electrical vehicle and Battery and spares for electrical vehicle, aerospace,
aircraft repair (MRO) mega projects and projects of fixed capital investment of more than
Rs.100 Crores and up to Rs.1000 Crores, up to 180 days period from the date of trial
production communicated by the industrial unit, or the date of commencement of
commercial production certified by the competent authority, whichever is earlier.

(e) Ultra-Mega-Project- Projects with more than Rs. 1000 Crore in fixed capital
investment and white goods, electronic, electrical consumer products, pharmaceutical, IT
sector, biotechnology, textile; plant, machinery and accessories used for generation of new
and renewable energy; Industry based on Robotic technique, Industry based on Artificial
intelligence, Information technology based industry and Information technology based
service industry, biotechnology, Bio-fuel, Manufacturing of two wheeler, three wheeler and
four wheeler electrical vehicle and Battery and spares for electrical vehicle, aerospace,
aircraft repair (MRO) category ultra-mega projects, up to 240 days period from the date of
trial production communicated by the industrial unit, or the date of commencement of
commercial production certified by the competent authority, whichever is earlier.

20.Commercial Production Certificate -

(1) Will be issued by the competent authority on commencement of commercial

production by an industry.

(2) Only one Commercial Production Certificate shall be issued in favor of an Industrial
unit whether production, expansion, diversification or substitution, capital investment,
employment, product names and their annual capacity shall accordingly be entered in the
production certificate. Based on this, arrangement will be made for “Industrial Investment
Promotion” incentives under this policy.

(3) For Service Sector unit’s commencement of Service activity/operation will be issued
by the competent authority.

(4) The commercial production date of thermal power projects and other Power
Generation Units will be decided by the Energy Department or Competent authority
nominated by the Energy Department.

21. "Scheduled Caste / Scheduled Tribe Entrepreneurs " means such person who is notified
as Scheduled Caste /Scheduled Tribe of the State of Chhattisgarh as per the definition of

24
Scheduled Caste /Scheduled Tribe given by the Government of India from time to time; be
the native of the State of Chhattisgarh and is holding permanent certificate issued by the
competent authority for this purpose.

22. “Industry proposed / established by Scheduled Caste / Scheduled Tribe” means such
industry which is proposed to be established or established by the “Scheduled
Caste/Scheduled Tribe Entrepreneurs”, all partners in case of partnership firm, all
shareholders in case of company incorporated under Indian Companies Act, all members in
case of co-operative society and all members in case of organization formed under Societies
Act, belong to the Scheduled Caste/Scheduled Tribes notified for the State of Chhattisgarh
and the natives of the State of Chhattisgarh, holding valid Udyam Aakansha / I.E.M / Letter
of intent / Industrial License and in case of commencement of commercial production is
holder of Commercial Production Certificate issued by competent authority.

23. Cooperatives society established/promoted by Govt. of Chhattisgarh will be eligible to

avail the benefits of investment promotion subsidy under this policy. Cooperative society
must have minimum 90% shareholding of the State Government or its enterprise. A
certificate issued by competent authority should be produced to avail the benefits under this
policy.

24. “Women Entrepreneur” means such domicile women of the State who has proposed to
establish / has established industry, in case of partnership firm, minimum 51% partnership;
in case of company incorporated under Indian Companies Act, minimum 51% shareholding;
in case of co-operative society minimum 51% member and in case of society formed under
Society Act, minimum 51% members should be women from the State of Chhattisgarh and
minimum 50% of total employment in industry should be women in managerial, skilled and
unskilled categories.

25. “Manufacturing Industry” means and includes industries in the category of

manufacturing industry as defined under Micro, Small and Medium Enterprises
Development Act, 2006.

26. “Job Work” means such activity which is notified by the Department of Commerce and
Industries of Chhattisgarh Government, from time to time.

27. “Disabled/Handicapped” means such domicile of the State who comes under the
purview of the Persons with Disabilities (Equal opportunity, Protection of Rights and
Full Participation) Act, 1995 of the Government of India and holds certificate for such
purpose, issued by competent authority.

25
 28. “Retired Soldier” means such person who has retired from the Armed forces/Para
Military forces of Government of India and holds certificate for such purpose, issued by
concerned Administrative Department / Office and is domicile of the State.

29. “Person affected by Naxalism” means such person who himself or is related to the
person or person who has been killed / has become handicapped in Naxalite activities in the
State and is domicile of the State and includes himself or member of family as husband -
wife, son - daughter and mother-father, holding certificate for this purpose issued by
concerned District Collector or by the officer nominated by that Collector.

30. "Women Self-Help Group" means registered women Self-help group in the State.

31. “Plan” means –

(a)In case of micro, small, medium and large industries, the project cost (Excluding working
capital) of industry as shown in the project report enclosed with the application for
the Industrial Unit for Udyam Aakansha/I.E.M./ Letter of intent/Industrial License.

(b)In mega projects and ultra-mega projects, project cost (excluding working capital) of the
industry shown in MOU executed with State Government or in the application for issuing
I.E.M./Industrial License/Letter of intent submitted in the Ministry of Commerce & Industries,
Government of India/ Project cost of the industry in the Acknowledgement issued, whichever
is less.

32. “Export Oriented Industry” means such industry in whose favor L.O.P (Letter of
Permission) has been issued by the competent authority of Government of India.

33. “Diversification” means such existing industry in production which comes in the category
of Existing Industry and holds Commercial Production Certificate by the competent authority,
if it includes production of some new product in the existing industry after the appointed day
of Industrial Policy, then the new product will come under diversification category, provided
the Industrial unit has invested in the existing industry minimum 25% of the agreed
investment in plant & machinery, and the total employment have been increased by 10% till
date of production of the new product. Before commencing the procedure for
"Diversification", the existing unit must take prior approval from the competent authority
(who has issued the production certificate) stating detailed information about proposed
investment compulsorily.

After the effective date of Industrial policy 2019-24 industrial units establishing new
industries coming into commercial production after getting commercial production certificate
from competent authority diversification in the new industry then diversification related
subsidy, exemption and concession maximum limit mentioned under this policy will be

26
eligible, if condition of notified investment,employment and production are fulfilled as in
mentioned paragraph

(Definition diversification has been amended and above has been included as per Notification number F 20-
01/2019/ 11/ (6) Naya Raipur dated 22 October 2020)

34. Substitution means a minimum 125% investment of capital investment made by the
micro, small industrial unit in its original plant and machinery as on or after the appointment
date of the Industrial Policy 2019-2024 in existing industrial unit, as per the bank funded
project, old machines are substituted by investing capital and if the total employment
increases by 10% and in case production started within the duration of current industrial
policy, then unit will be eligible for exemption of up to the ceiling of 50% of amount invested
in the fixed capital investment. For this, the machines proposed for substitution should be at
least 5 years old. It will also be required that the unit will get prior acknowledgment for
substitution after dated 1-11-2019. Also, production must be started by or before 31 October
2024.

(Definition of substitution has been amended as per Notification number F 20-01/2019/ 11/ (6) Naya Raipur
dated 22 October 2020)

35. Term Loan means term loan sanctioned or disbursed by scheduled bank permitted by
RBI and public welfare financial institutions notified under Article 4(A) of Companies Act 1956,
or financial institutions Khadi and Village Industry Commission, Scheduled Caste/Scheduled
Tribes Finance and Development Corporation, Backward Classes and Minority Finance and
Development Corporation formed under State Finance Act 1951 and loan sanctioned or
disbursed by any other financial institution (excluding working capital)

36. “Project Report” Project report means project report for establishing a new industry
expansion and diversification prepared by project consultant approved by any
Department/Board of the State Government, Udyamita Vikas Kendra, Chhattisgarh Industrial
and Technical Consultancy Centre (CITCON), Micro, Small, Medium Enterprises organization,
Bureau of Public Enterprises and Business consultant approved by financial institutions of
national level, or any consultant/chartered accountant/chartered engineer from the private
sector, in which in addition to the financial format of the project; availability of raw material,
market potential, technical study, Profit-Loss etc.have been mentioned.

37. "Skilled labor, Unskilled labor and Administrative/ Managerial position"- Definition
thereof shall be considered as issued by the State Government from time to time.

38. "Non-Resident Indian" – Definition thereof shall be considered as issued by the

Government of India from time to time.

27
39. "FDI investor"- Definition thereof shall be considered as issued by the Government of
India from time to time.

40. "Industry related to Foreign Technology"- means such industry to which the
Government of India has given clearance for establishment of Industrial Project in the State of
Chhattisgarh.

41. "Domicile of the State" - means those who have been defined by the State Government
from time to time, as original domicile of the State and who hold the certificate issued for this
purpose by the competent authority.

42. “Closed/Sick Industrial Unit”: - means all those industries which hold production certificate
issued by the competent authority and defined & notified by the State Government from time to time
under closed/sick industrial policy declared by State Government.

43. "Industry Premises"- Industry premises mean the land allotted by the State Government/
Directorate of Industries/ CSIDC/ or land allotted by any recognized agency under this policy
for establishment of Industry.

Note: - In these boundaries, land for commercial or residential use will not be included.

44. “Rural Area” - means such area which as per Revenue records, in addition to the
population, is under the definition of villages, or any urban area, population thereof is not
more than 20,000 as per Census of 2011 or data prepared by the Central Government from
time to time.

45. “Village Industry Unit”- means any village industry unit established which is classified as
such by Khadi and Village Industries Commission (except restricted/negative industry).

46. “Permanent Employment” means direct salary/wages given by industrial unit to officers
/ employees / labors in category of management/ skilled labor/ unskilled labor in the
registered established industries. It means that the employment provided through
contractors is not included under the definition of permanent employment

47. “Land Bank” means Government land and Private land acquired for any land outside the
Industrial area, Industrial park and Industrial Estates as defined in point number-3 for
Industrial Projects and which is in the name/ possession of the State Government/
Directorate of Industry or CSIDC or any recognized agency under this policy for establishment
of Industry.

48. “White goods” means and includes- air conditioner, refrigerator, washing machine,
television set etc.

28
49. Net SGST: Calculation of Net SGST will be arrived based on the actual SGST deposited
after adjustment of all eligible input tax credit, deposited with treasury of Government of
Chhattisgarh, for the goods & services sold only in Chhattisgarh. Goods/services sold outside
state in any form is/are not eligible for claiming any SGST/IGST. SGST paid towards plant &
Machinery, raw materials and ancillary items will not be considered, however, these will be
eligible for adjustment under Input Tax Credit as per GST Act.

Net SGST Reimbursement will be applicable only on end products consumed in state of
Chhattisgarh. Detailed guidelines/ procedures will be issued separately in this regard.

Note: In the event of a dispute regarding definitions, the decision of

Chhattisgarh Government, Department of Commerce and Industries shall be
final and binding.

----------

29
 Annexure – 2

List of High Priority Industries Under Industrial Policy 2019-24

(With reference to point number 13 of the definitions described under paragraph 16.1 of this
policy)

1. Herbal, Medicinal plant and minor forest produce based industries.

2. Automobile, Auto components.
3. Pharmaceutical industry.
4. White goods, electronic and electrical consumer products.
5. Industries based on robotic technology, artificial intelligence technology, information
technology and information technology-based service industry.
6. Products covered under Biotechnology and Nanotechnology.
7. Textile industry (Spinning, Weaving, power loom and fabrics & other processes).
(Textile sector has been amended as per Notification number F 20-01/2019/ 11/ (6) Naya Raipur dated
22 October 2020)
8. Product/equipment/spares for the supply to Railway, Space, Defense institutes /
departments, telecom and aviation companies.
9. Industries established in the private sector using foreign technology as joint ventures
of foreign company and Indian company.
10. Export industry.
11. Refinery for Biofuel/Ethanol (subject to procurement of excess paddy from Markfed
during Kharif crop & based on cooperative sugar industries).
11.1 Biofuel / ethanol refineries on the condition of collection of surplus paddies
procured by MARKFED during the Kharif Season
11.2 Biofuel/ ethanol refinery based up on the products/ By-products generated
from state cooperative sugar factory
11.3 Biofuel/ ethanol refinery based up on the products/ By-products generated
from state cooperative sugar factory on PPP mode
11.4 Private sector investment for biofuel / ethanol refinery unit on the condition of
purchase of sugarcane on minimum support price
(Serial number 11.1 to 11.4 are included as per Notification number F 20-01/2019/ 11/ (6) Naya Raipur
dated 30July 2020)
12. Electric two-wheeler, three-wheeler and four-wheeler vehicles and manufacturing of
batteries for them.
13. Manufacturing of charging stations equipment for electric vehicles.
14. Aerospace, Aircraft repair (MRO).
15. Processing industries of Flowers, fruits, vegetables and other horticulture produced in
the State.
16. Government of India recognized Start-up ( There will not be any minimum limit of
investment in the Plant & Machinery)

30
 17. Other such category Industries which may be notified by the State Government from
time to time.
(New entry was made at Serial number 16 and serial number 16 was placed to serial number 17 as per
Notification number F 20-01/2019/ 11/ (6) Naya Raipur dated 22 October 2020)

NOTE:

1. For eligibility in high priority sector it is mandatory to have minimum limit or more
capital investment on Plant & Machinery as laid down by the State Government,
Department of Commerce & Industries.
2. If any industry is manufacturing additional product along with that mentioned in the
high priority industry, then the investment incentives for those industries will be
allowed on the basis of lower product category (lower of the two categories) .

31
 Annexure – 3

List of Priority Industries Under Industrial Policy 2019-24

(With reference to point number 14 of the definitions described under paragraph 16.1 of this
policy)

(A) On the basis of classification

1. Cycle and product/accessories/spares used for manufacturing of cycle.
2. Plant/machineries/engineering products and their spares.
3. Downstream product based on non-ferrous metal.
4. Downstream product based on Aluminum.
5. Industries based on food processing and agriculture as defined by Government of
India (Except Rice mill, Paddy parboiling and cleaning, Huller mill, Murmura Mill and
Rice Bran Solvent Extraction Plant and Refining of edible oil (Independent
unit)/refinery).
6. Branded dairy product (Including milk chilling).
7. Manufacturing of Plant & Machinery and equipment required for the generation of
power from new and renewable sources.
8. Manufacturing of Machinery and equipment required for generation, transmission
and distribution of electricity.
9. Gems and Jewellery.
10. Medical and laboratory equipment.
11. Sports goods.
12. Production of Liquid fuel/gas/petroleum product from coal.
13. Production of organic manure, organic pesticide and bone meal.
14. Other such category Industries which may be notified by the State Government from
time to time.

NOTE:

1. For eligibility in priority sector it is mandatory to have minimum limit or more capital
investment on Plant & Machinery as laid down by the State Government, Department
of Commerce & Industries.
2. If any industry is manufacturing additional product along with that mentioned in
the priority industry, then the investment incentives for those industries will be
allowed on the basis of lower product category (lower of the two categories).

(B)On the basis of product

1. Molded furniture, containers and PVC pipes and fitting, household plastic item.
2. Transmission line tower/mobile tower and their spare parts/equipment.
3. Automatic agriculture equipment, tractor-based agriculture implements/ agriculture
implements.
4. Bamboo based industry (wherein Bamboo should be used as the main raw material).

32
 5. Shellac based industry (wherein Shellac should be used as the main raw material).
6. Fly Ash product (except cement).
7. Readymade garments (with a minimum investment of Rs. 25 Lakh in plant and
machinery).
8. Single Super Phosphate & all types of fertilizers.
9. Wagon coach spares and fitting.
10. Cutting tools, dies and fixtures.
11. Cutting and polishing of Flooring Stone, cutting and polishing of Granite Stone, cutting
and polishing of Marble Stone and cutting and polishing of other Mineral Rocks and
production of Tiles.
12. Polyester staple fiber.
13. Village industry (Gramodyog) units like Pen manufacturing, Jhalar manufacturing,
Incense stick, Dona leaf plate manufacturing, Animal feed, Soap and Washing powder,
Phenyl, School bag, CFL Bulb, Steel window/door/ rolling shutters and other Industries
with a minimum investment of Rs. 10 Lakh in plant and machinery.
14. Production of cosmetics items (with a minimum investment of Rs. 10 Lakh in plant and
machinery).
15. Wooden Seasoning and Chemical Treatment Plant (with a minimum investment of Rs.
25 Lakh in plant and machinery).
16. Hand pump and spares manufacturing.
17. Submersible pump and spares manufacturing.
18. Electric motor and spares manufacturing.
19. Grain silo.
20. Prefabricated building material.
21. Paint/Distemper.
22. Poha, murmura.
23. Non-plastic bags.
24. Other such products which may be notified by the State Government from time to
time.
NOTE:

1. For eligibility in priority sector it is mandatory to have minimum limit or more capital
investment on Plant & Machinery as laid down by the State Government, Department
of Commerce & Industries.
2. If any industry is manufacturing additional product along with that mentioned in
the priority industry, then the investment incentives for those industries will be
allowed on the basis of lower product category (lower of the two categories) .

33
 Annexure – 4

List of Saturated Industries Under Industrial Policy 2019-24

(list of industries not eligible for industrial investment promotion)
(With reference to point number 15 of the definitions described under paragraph 16.1 of this
policy)

1. Deleted
(Defined at Serial number 01 Alcohol, Distillery, & Alcohol based Beverages is deleted as per
Notification number F 20-01/2019/ 11/ (6) Naya Raipur dated 01 June 2020)
2. Sawmill.
3. All kind of polythene bags, plastic disposable products.
4. Pan Masala, Gutkha, Supari and tobacco-based industries.
5. Slaughter house.
6. Packaged drinking water.
7. Coal and Coke briquette, coal screening (excluding coal washery).
8. Manufacturing of Lime, Lime powder, Lime chips, Dolomite powder and all types of
mineral powder.
9. Asbestos and asbestos based industries.
10. Leather tannery.
11. Sponge Iron (only for blocks of A and B category).
12. Integrated steel plant (only for blocks of A and B category).
13. Thermal power plant (only for blocks of A and B category).
14. Stone crusher / manufacturing of Ballast (only for blocks of A and B category).
15. Rice Mill and parboiling units (only for blocks of A and B category).
16. Re-packing of any product.
17. Such other industries which may be notified by the State Government.
NOTE: In case of setting up of saturated category industry with any other category, the
investment made in the saturated category product will be deducted from the total
investment and only the remaining investment will be eligible for industrial investment
incentive.

34
 Annexure – 5

List of Core Sector Industries Under Industrial Policy 2019-24

(With reference to point number 16 of the definitions described under paragraph 16.1 of this
policy)

In the purview of Industrial Investment Promotion following Medium, Large, Mega/Ultra-

mega projects shall come under core sector category:

1. Steel Plant.
2. Cement Plant.
3. Thermal Power Plant.
4. Aluminum Plant.
NOTE:Eligible new industries under Core sector, established in C and D category development
blocks during the implementation period of this policy not found ineligible anywhere else in
this policy will be eligible only for Stamp Duty Exemption, Electricity Duty Exemption and
Handicapped (disabled) Person Employment Subsidy for a period of five years from date of
first commercial production.

Amendment- Notification issued on 22 October 2020

Notification issued by the Dept of Commerce & Industries under Industrial Policy F-20-
01/2019/11/6 dated 31 October 2019, note defined in annexure 5 last line will be read as “
Stamp Duty Exemption, Electricity duty exemption will be eligible as defined anywhere and
Handicapped (disabled) Person Employment Subsidy for a period of five years from date of
first commercial production.

(Amended tip included as per notification number F 20-01/2019/ 11/ (6) Naya Raipur dated 22October 2020)

35
 Annexure – 6

Fiscal Incentives for Industrial Investment under Industrial Policy 2019-24

(Subsidy, Exemption & Concessions)
(With reference to the provisions of section 15.1 of this policy)
Annexure – 6.1

(1) Interest Subsidy

Interest subsidy for eligible industries established by entrepreneurs of general category on
term loan will be as given below:

Industry Area General Industry Priority Industry High Priority Industry

Category Category Eligible Percentag Yearly Eligible Percentage Yearly Eligible Percentage Yearly
Incentive e of Maximum Incentive of Maximum Incentive of Maximum
Period incentive limit of Period incentive limit of Period incentive limit of
(years) (%) subsidy (years) (%) subsidy (years) (%) subsidy
(Rs. Lakh) (Rs. Lakh) (Rs. Lakh)
Micro and A 5 40 10 6 50 15 7 50 20
Small
Industries B 6 45 15 7 50 20 8 50 25
C 7 55 25 8 60 30 9 60 35
D 8 65 30 10 70 40 11 70 45
Medium A 5 25 20 5 35 30 6 35 35
and Large
Industries B 5 30 30 5 40 40 7 40 45
C 7 50 40 8 60 50 9 60 55
D 8 60 40 10 70 50 11 70 55

36
 Annexure – 6.2

(2) Fixed Capital Investment Subsidy:

(Definition of fixed capital investment has been amended as per Notification number F 20-01/2019/ 11/ (6)
Naya Raipur dated 22 October 2020 and in place of Micro only, this incentive has been extended to micro,
small and medium category industry.)

General category entrepreneurs for setting of eligible micro, small, and medium category
industries will be given below mentioned fixed capital investment subsidy will be available as
an option to NET SGST Reimbursement subsidy.

General Category Industry Priority Sector High Priority Sector

Type of Category Incentive Maximum Incentive Maximum Incentive Maximum
Industry of Block percentage on amount of percentage on amount of percentage on amount of
fixed capital incentives fixed capital incentives fixed capital incentives
investment (%) (INR Lakh ) investment (%) (INR Lakh ) investment (%) (INR Lakh )
Micro & A 35 35 40 60 45 65
Small
B 35 40 40 65 45 70
C 35 60 35 80 40 90
D 45 70 40 90 45 100
Medium A 30 60 35 70 40 80
B 35 70 40 80 45 90
C 35 80 45 100 45 110
D 40 100 45 110 50 120

Note –

1. The eligible small & medium category industries will have the option either to avail the
above-mentioned fixed capital subsidy as per annexure -6.2 or may opt for
reimbursement of net SGST as per Annexure -6.3
2. Option taken for fixed capital investment or reimbursement of net SGST will be
available for one time only and after approval of incentives there will not be any other
way to change the option availed

37
 Annexure – 6.3
(3) Net State Goods and Services Tax (Net SGST) Reimbursement:
Only for Small, Medium, and Large Industries
Area General Industry Priority Industry High Priority Industry
Reimbursement of Net State Reimbursement of Net State Reimbursement of Net State
Goods and Services Tax (Net Goods and Services Tax (Net Goods and Services Tax (Net
Category SGST) paid for a period of 5 SGST) paid for a period of 7 SGST) paid for a period of 9
A years from the date of years from the date of years from the date of
Annexure commencement of commercial commencement of commercial commencement of commercial
– 7(A) production with maximum limit production with maximum limit production with maximum limit
up to 35% of fixed capital up to 40% of fixed capital up to 45% of fixed capital
investment investment investment
Reimbursement of Net State Reimbursement of Net State Reimbursement of Net State
Goods and Services Tax (Net Goods and Services Tax (Net Goods and Services Tax (Net
Category SGST) paid for a period of 7 SGST) paid for a period of 8 SGST) paid for a period of 10
B years from the date of years from the date of years from the date of
Annexure commencement of commercial commencement of commercial commencement of commercial
– 7(B) production with maximum limit production with maximum limit production with maximum limit
up to 40% of fixed capital up to 45% of fixed capital up to 50% of fixed capital
investment investment investment
Reimbursement of Net State Reimbursement of Net State Reimbursement of Net State
Goods and Services Tax (Net Goods and Services Tax (Net Goods and Services Tax (Net
Category SGST) paid for a period of 8 SGST) paid for a period of 10 SGST) paid for a period of 12
C years from the date of years from the date of years from the date of
Annexure commencement of commercial commencement of commercial commencement of commercial
– 7(C) production with maximum limit production with maximum limit production with maximum limit
up to 45% of fixed capital up to 55% of fixed capital up to 65% of fixed capital
investment investment investment
Reimbursement of Net State Reimbursement of Net State Reimbursement of Net State
Goods and Services Tax (Net Goods and Services Tax (Net Goods and Services Tax (Net
Category SGST) paid for a period of 10 SGST) paid for a period of 12 SGST) paid for a period of 15
D years from the date of years from the date of years from the date of
Annexure commencement of commercial commencement of commercial commencement of commercial
– 7(D) production with maximum limit production with maximum limit production with maximum limit
up to 50% of fixed capital up to 75% of fixed capital up to 100% of fixed capital
investment investment investment

NOTE:
1. The amount of reimbursement permissible under Net State Goods and Services Tax
(Net SGST) for Mega and Ultra Mega Industries will not exceed the maximum ceiling
allowed for the large industry under this policy

2. Annual eligibility of Net State Goods and Services Tax (Net SGST) reimbursement for
eligible units shall be determined by dividing the total eligible quantum of incentive
equally within the eligible incentive period defined maximum annual incentive or net
SGST paid for the particular year under consideration, whichever is less.

38
 Annexure – 6.4

(4) Electricity Duty Exemption:

Electricity duty exemption to eligible new industries/expansion of existing
industries/diversification of existing industry established by the entrepreneurs of the general
category shall be exempted as per the details given below:
(Instead of eligible new industrieswill be applicable for eligible new/diversification/expansion of existing
industries as per Notification number F 20-01/2019/ 11/ (6) Naya Raipur dated 22October 2020)
A. Micro, Small, Medium and Large, Mega/Ultra-Mega (Excluding Core Sector)
Industries
Industrial Policy 2019 – 2024
Area General Industry Priority Industry High Priority Industry
Full exemption up to 4 years Full exemption up to 5 years Full exemption up to 6 years
Category A from the date of from the date of from the date of
Appendix – 7 (A) commencement of commencement of commencement of
commercial production commercial production commercial production
Full exemption up to 5 years Full exemption up to 6 years Full exemption up to 8 years
Category B from the date of from the date of from the date of
Appendix – 7 (B) commencement of commencement of commencement of
commercial production commercial production commercial production
Full exemption up to 6 years Full exemption up to 7 years Full exemption up to 9 years
Category C from the date of from the date of from the date of
Appendix – 7 (C) commencement of commencement of commencement of
commercial production commercial production commercial production
Full exemption up to 8 years Full exemption up to 9 years Full exemption up to 10
Category D from the date of from the date of years from the date of
Appendix – 7 (D) commencement of commencement of commencement of
commercial production commercial production commercial production
NOTE:Industries having Captive power generation plants will get electricity duty exemption
only on captive consumption of power.
B. Medium, Large, Mega / Ultra Mega Industries of Core Sector – unless otherwise
mentioned new eligible units will get electricity duty exemption only on captive
consumption of power as per the details given below:
(Declaring electricity duty exemption for core sector industries in category A and B development block category
and increasing the limit and time period of category C and D development blocks as per Notification number F
20-01/2019/ 11/ (6) Naya Raipur dated 22 October 2020)
Electricity Duty Exemption
1 Category A (Annexure 7 A) Full exemption up to 5 years from the date of commencement of
commercial production
2 Category B (Annexure 7 B) Full exemption up to 7 years from the date of commencement of
commercial production
3 Category C (Annexure 7 C) Full exemption up to 8 years from the date of commencement of
commercial production
4 Category D (Annexure 7 D) Full exemption up to 10 years from the date of commencement of
commercial production
Note:Industries having Captive power generation plants will get electricity duty exemption
only on captive consumption of power.
39
 Annexure – 6.5

(5) Stamp Duty Exemption

In view of classification of investors, all categories of entrepreneurs who have established
eligible Micro, Small, Medium, Large industries and all Mega project and Ultra-Mega project
(including the industries of the Core sector, according to the Annexure -5) will get full
exemption from stamp duty in the following cases:

5.1 (a) On Deeds executed for purchase/lease of land, shed and buildings and on deeds
related to transfer of land lease (excluding land for mining lease).
(b) On the execution of deeds related with loan & advances from the date of sanction of loan
by bank/financial institutions, up to 3 years
5.2 On purchase of agriculture land within 2 years of receipt of land acquisition
compensation amount up to the extent of amount received as compensation by the
affected land owners for the land acquired for industrial areas/ industrial purpose/
plots reserved for industrial purpose/ industrial areas (excluding land for mining lease)
5.3 On purchase/lease of land for Industrial areas/ Industrial park to be established in
private sector sanctioned/approved by the Govt. of India/State Government and on
industrial units established in those areas/parks.
5.4 On purchase/ lease of land by the Chhattisgarh State Industrial Development
Corporation Limited for industrial area/industrial plot/industrial purposes, land bank
and for creation of infrastructure.
5.5 On purchase/sale deeds of purchase of closed/sick industrial unit.
5.6 On purchase/lease of land for establishing film studio, editing studio.
5.7 On purchase/lease of land for establishing logistic hub, warehousing, cold-storage and
grain silo.

Annexure - 6.6

(6) Mandi Tax Exemption

All the New micro, small, medium and large agricultural and food products processing
industries to be established in the State will get full exemption from mandi tax imposed on
agricultural products (except ineligible industries mentioned in Annexure-4) for 5 years from
the date of first purchase of raw materials from the state mandis / direct producing farmers /
units / outside the state with maximum limit of Rs. 2.00 Crore per year. Also, the total
exemption limit will not exceed 75% of the Fixed capital investment made by the unit.

40
 Annexure – 6.7

(7) Project Report Subsidy

Reimbursement of cost incurred on project report by eligible new Micro, Small and Medium
category industries established, 1% of fixed capital investment up to maximum Rs. 2.50 Lakh.

Annexure – 6.8

(8) Exemption on fee of Land Use

All categories of entrepreneurs who have established eligible new micro and small industries
will get 50% exemption from the land diversion fee (on having industrial purpose) up to a
maximum limit of 5 acres land.

Annexure – 6.9

(9) Service Charges for allotment of land outside industrial area (Land Bank)
In the case of acquisition of private land and transfer of Government land for the industrial
purpose (Land Bank) the service charges to be received by the Department of Commerce &
Industries/Chhattisgarh State Industrial Development Corporation for allotment of acquired
private land / Government land is as given below -

A. 5% amount of the land acquisition value payable to the District Administration for
acquisition of private land.

B. 10% amount on the amount equal to the price of land acquisition for allotment of
Private/ Government land.

NOTE: It is clarified that in the private/government land allotment made outside the
industrial areas, the 10% land allotment service charges payable to the Department of
Commerce & Industries/CSIDC shall be added in the land value. The 5% land acquisition
fee payable to the District Administration shall not be included in the calculation of land
premium.

41
 Annexure – 6.10

(10) Exemption/concession in Land Premium on land allotment in industrial

areas for Entrepreneurs of Scheduled Caste/Tribe Category
(Only for Micro, Small, Medium Industries/Enterprises)
(1) In the industrial areas of the Department of Commerce & Industries / Chhattisgarh
State Industrial Development Corporation Ltd., 100 % exemption of land premium
shall be given on land allotment for establishing Industries and service enterprises.
Rate of lease rent will be Rs.1 per acre per year. Maintenance charges, street light
charges, water charges and other taxes and cess will be payable at the prescribed
rate.

(2) In view of providing the facility of free of cost allotment of land (in industry and
services enterprise), the State Government/Chhattisgarh State Industrial
Development Corporation Ltd. will reserve 25 percent of land blocks in developed
and developing areas (category A and B) and 50% of the land-blocks in backward and
most backward areas (category C and D) in all industrial areas. The period of
reservation will be from the appointed date or the date of establishment of the
industrial area, whichever is later, up to two years.

(3) The area of the plot/land for the entrepreneurs of SC/ST category will be determined
according to the eligibility mentioned in the Chhattisgarh Audyogik Bhumi Bhawan
Prabandhan Niyam - 2015

Annexure – 6.11

(11) Quality Certification Subsidy

The new and existing Micro, Small and Medium category industries established by
general category entrepreneurs in the State shall be reimbursed 50% of the amount
spent, maximum Rs. 5 Lakh for obtaining ISO 9000, ISO14000, ISO18000, ISO22000
category, BIS certification, ZED certification, Bureau of Energy Efficiency (BEE)
certification LEBPcertification in the field of new and renewable energy, Euro Standard
or other similar national / international certification

42
 Annexure – 6.12

(12) Technical Patent Subsidy

New and existing Micro, Small, and Medium industries established by general category
entrepreneurs in the State shall be reimbursed 50% of the amount spent in obtaining
patent up to a maximum limit of Rs.10 Lakh as encouragement based on Original
work/ Research on successfully Registration & Sanctioned patent.

Annexure – 6.13

(13) Technology Purchase Subsidy

New and existing Micro, Small, Medium industry, Large industry and Mega and Ultra-
Mega projects category excluding saturated category industries established in the
State shall be reimbursed 50% of the amount spent on purchase of technology from
the NRDC or other Govt. research Centre, up to a maximum limit of Rs. 10 Lakh

Annexure – 6.14

(14) Margin Money Subsidy

Scheduled caste/tribe, Women Entrepreneurs, Retired Soldiers, Naxal affected person,
third gender entrepreneurs and entrepreneurs of Disabled category of the State will
get 25% Margin Money Subsidy on capital investment of Rs.5 Crores for establishment
of new industry, maximum limit will be Rs.50 Lakh.

Annexure – 6.15

(15) Industrial Award Subsidy

In the following categories first, second and third prizes will be of Rs.1,51,000/-,
1,00,000/- and 51,000/- respectively and Certificate of Appreciation will be given.
1. For complete evaluation of Micro & Small industries
2. Micro & Small industry established by the SC/ST category
3. Exporting Micro & Small-scale industry
4. Industry established by woman entrepreneur
5. Startup Units
NOTE: Awards will not be applicable for industries which are under
ineligible/saturated category under any Industrial Policy of the State

43
 Annexure – 6.16

(16) Divyang (Differently able Person) Employment Subsidy

All categories of entrepreneurs who have established eligible new and existing Micro and
Small, Medium industry, Large and all Mega and Ultra-Mega project (including
Core sector) on providing permanent employment to disabled persons (Equal
opportunities, Protection of Rights and Full Participants)Act, 1995 under The Persons
with Disabilities (Equal opportunities, Protection of Rights & Full Participants)Act, 1995
of the Government of India, shall be given reimbursement of 40% of their net salary/
remuneration as subsidy amount up to maximum Rs. 5 lakhsfor 5 years.

Annexure – 6.17

(17) Environment Management Project Subsidy

17.1 Adoption of such technology resulting receipts of Carbon Credits and if Carbon
Footprint gets reduced, such machinery will be given subsidy of 50% of cost of
machinery, subject to maximum of Rs. 25 Lakh. Micro, small and medium category
industries will be eligible for Environment Management Project Subsidy

17.2 Consultants will be empaneled for availing the subsidy in respect of Carbon Credit
awarded by the World Level Institutions.

Annexure – 6.18

(18) Transport Subsidy (Applicable only for Export Oriented Units

(EOU))
Effective duration of Industrial policy 2019-24 for the transportation of goods (excluding mining
related products) to the nearest seaport/ airport from the place of manufacture to where goods
are being exported by the units established anywhere in state of Chhattisgarh shall be given
assistance to tune of actual transportation charges (excluding government duty and taxes). The
maximum limit would be Rs. 20 lakhs per year maximum for the period of 5 years.
(Condition offirst-time exported product and limit of term of policy deleted as per Notification number F 20-
01/2019/ 11/ (6) Naya Raipur dated 22 October 2020)

Annexure – 6.19

(19) Special Package for Mega/Ultra Mega Projects

High Power Committee (HPC), under Chairmanship of Chief Secretary will approve the
customized package of incentives to Mega and Ultra Mega Projects on case-to-case basis.

44
Cabinet committee under chairmanship of Honorable Chief Minister will approve customized
package of incentive on case-to-case basis.

Minimum Packages for Mega/Ultra Mega Projects as per the investment and eligibility
defined under the Industrial policy. Incentives above than this the cabinet committee will
finalize the demand from Industries.

(Second para included as per Notification number F 20-01/2019/ 11/ (6) Naya Raipur dated 22 October 2020)

Annexure – 6.20

(20) Land Premium Subsidy for allotment of Land in Industrial

Area/ Park
General category entrepreneurs up on setting up of eligible industries will be given the
below mentioned land premium subsidy on the land allotment from the Industrial area/
Park of Industry Department & CSIDC

Micro Small & Medium Industry

Sr Area High Priority Priority General

No Industry Industry Industry
1 Category A Land premium Land premium Nil
Developed Blocks Area Annexure 7A subsidy of 30% subsidy of 20%
2 Category B Land premium Land premium Nil
Developing Area Annexure 7B subsidy of 40% subsidy of 30%
3 Category C Land premium Land premium Land premium
Backward Area Annexure 7C subsidy of 50% subsidy of 40% subsidy of 30%
4 Category D Land premium Land premium Land premium
Most Backward Blocks Area Annexure subsidy of 60% subsidy of 50% subsidy of 30%
7D
(new economic investment incentives have been included as per Notification number F 20-01/2019/ 11/ (6) Naya
Raipur dated 22 October 2020)

45
 Annexure –-“6.21”

Chhattisgarh State Startup Package

(new economic investment incentives have been included as per Notification number F 20-01/2019/ 11/ (6) Naya
Raipur dated 22 October 2020)

Government of Chhattisgarh with above notification include below mentioned startup package under Industrial
Policy 2019-24 to augment Industrial Investment:

1. Definition

Definition of Startup will be as per the notification of Department for Promotion of Industry &
Internal Trade, Ministry of Commerce and Industry, Government of India dated 19 February 2019.
As per this notification below mentioned single/unit shall consider as Startup:

A. Upto a period of ten years from the date of incorporation/ registration, if it is

incorporated as a private limited company (as defined in the Companies Act, 2013) or
registered as a partnership firm (registered under section 59 of the Partnership Act, 1932) or
a limited liability partnership (under the Limited Liability Partnership Act, 2008) in India.
B. Turnover of the entity for any of the financial years since incorporation/ registration has not
exceeded one hundred crore rupees.
C. Entity is working towards innovation, development or improvement of products or processes
or services, or if it is a scalable business model with a high potential of employment
generation or wealth creation.

Provided that an entity formed by splitting up or reconstruction of an existing business shall not
be considered a ‘Startup

2. Explanation

A. An entity shall cease to be a Startup on completion of ten years from the date of its
incorporation/ registration or if its turnover for any previous year exceeds one hundred crore
rupees
B. Single/units means such private limited company (as defined under Companies Act 2013) or
Registered Partnership Firm (registered under section 59 of Partnership Act 1932) or Limited
liability partnership (registered under Limited Liability Partnership Act 2008)
C. Turnover shall have the meaning as assigned to it in the Companies Act 2013 (Including
amendments made in the definition in due course by Government of India)
D. Startup recognized by Department for Industry Promotion and Internal trade, Government of
India, shall be considered as Startup
E. With reference to provision given under the Industrial Policy 2019-24 the Startup units before
availing incentives/ subsidies shall have to registered with Chhattisgarh Startup Portal

46
As per the Section 12 of Industrial Policy 2019-24 a Startup Package has been applicable to Startup
units established in the state of Chhattisgarh, registered with Department for Promotion of Industry &
Internal Trade, Ministry of Commerce & Industry, Government of India, and is holder valid certificate
and such Startup Units will get the below mentioned incentives, subsidies or concession under
Industrial Policy 2019-24: -

1. Interest Subsidy
Industry Category Area Category Amount of Subsidy
Eligible Percentage of Yearly Maximum
Incentive Period incentive (%) limit of subsidy
(years) (Rs. Lakh)
Micro and Small A 7 50 20
Industries B 8 50 25
C 9 60 35
D 11 70 45
Medium and A 6 35 35
Large Industries B 7 40 45
C 9 60 55
D 11 70 55

2. Fixed Capital Investment Subsidy

Type of Industry Category of Block Amount of subsidy
Incentive percentage on Maximum amount of
fixed capital investment (%) incentives (INR Lakh )
Micro Industries A 35 15
B 40 18
C 45 20
D 55 24

3. Reimbursement of Net SGST

(Small and Medium Startup units only)

Area Details of reimbursement

Category A Reimbursement of Net State Goods and Services Tax (Net SGST) paid for a period of 9 years
Annexure – from the date of commencement of commercial production with maximum limit up to 45% of
7(A) fixed capital investment
Category B Reimbursement of Net State Goods and Services Tax (Net SGST) paid for a period of 10 years
Annexure – from the date of commencement of commercial production with maximum limit up to 50% of
7(B) fixed capital investment
Category C Reimbursement of Net State Goods and Services Tax (Net SGST) paid for a period of 12 years
Annexure – from the date of commencement of commercial production with maximum limit up to 65% of
7(C) fixed capital investment
Category D Reimbursement of Net State Goods and Services Tax (Net SGST) paid for a period of 15 years
Annexure – from the date of commencement of commercial production with maximum limit up to 100% of
7(D) fixed capital investment

47
4. Electricity Duty Exemption

Category of Area Details of Incentives

A
Full exemption up to 6 years from the date of commencement of commercial production

B Full exemption up to 8 years from the date of commencement of commercial production

C
Full exemption up to 9 years from the date of commencement of commercial production

D Full exemption up to 10 years from the date of commencement of commercial

production
5. Full exemption from stamp duty on purchase / lease of land
6. Exemption from stamp duty upto 3 years on term loan
7.
a. Project Report Subsidy- 1% of eligible fixed capital investment up to INR 2.50 lakh
b. Quality Certification Subsidy- 50 % of expenditure incurred towards certification with
maximum amount of INR 5 lakh
c. Technical Patent Subsidy – 50 % of expenditure incurred towards obtaining patent
with maximum amount of INR 10 lakh
d. Technology Purchase Subsidy - 50% of expenditure incurred towards purchase of
technology with maximum amount of INR 10 lakh
e. Industrial award scheme – Startup units along with certificate of appreciation will get
First, Second and third prize money of INR 1,51,000, 1,00,000 and 51,000 with
f. Subsidy on participation in domestic and international event- to promote the Startups
in Chhattisgarh. Directorate of Industries, after taking due approvals from Director of
Industries shall participate participation in one or more than seminar/workshop/
Summit/exhibitions will be reimbursed 50 %of cost of participation up to INR 15,000/-
for domestic and 30,000/- for international and total maximum limit will be INR
1,00,000 only.

8. Up on allotment of land in the Industrial Area/ Industrial Park of Directorate of Industries/

CSIDC land premium subsidy of 50% will be applicable.

9. In the starting years operation of Startup in Chhattisgarh State will have the provision of self-
certification in the matter related with labor act.

10. Below mentioned additional benefits will be applicable under the Startup package other than
subsidies, concessions mentioned in the Industrial Policy 2019-24:

10.1 Rental Subsidy

Startup units established in the state of Chhattisgarh and remain in operation for 03
years in the rental office space then the 40% of monthly rental or INR 8 per sq ft
whichever is less shall be reimbursed with a maximum subsidy amount of INR 8000/-
per month once in every quarter.

10.2 Incubation rental subsidy

48
 Startup units established in the state of Chhattisgarh and remain in operation for 03
years in the rental seat space by the incubator then the 40% or INR 8 per sq ft
whichever is less shall be reimbursed with a maximum subsidy amount of INR 8000/-
per month once in every quarter.

11. Subsidies for incubator to promote Startup

11.1 Grant in aid of 40% of cost of incubator with maximum limit of INR 50 lakh if the
Incubators is set up in the minimum 5000 sq ft of areas in the Raipur, Durg and
Bilaspur district.

11.2 Grant in aid of 50% of cost of incubator with maximum limit of INR 50 lakh if the
Incubators is set up in the minimum 5000 sq ft of areas others than Raipur, Durg
and Bilaspur district

11.3 After the establishment of incubators for running the incubator operational subsidy
INR 03 Lakh per year in the areas of Raipur, Durg and Bilaspur for 03 years and for 05
years in areas other than Raipur, Durg and Bilaspur.

12. Startup set up by SC/ST category, Naxal women entrepreneurs, Ex- Servicemen (including
paramilitary personnel), and naxal affected person/families will get 10% additional
incentives and the ceiling of incentives will be increased by 10%, while in the terms of time
limit one year more.

13. Startup established in the state of Chhattisgarh, registered with Department for Promotion of
Industry & Internal Trade, Ministry of Commerce & Industry, Government of India, and is
holder of valid certificate will register with use of single window system for generating
online registration of Udyam Akansha to extend the various permission and facilities.

14. Startup cell will be established in the Directorate of industries to provide various aid and
guidance in the initial phases.

15. Startup established in the Chhattisgarh State In the starting years of their operation will have
the provision of self-certification in the matter related with Labor Acts, Commercial Tax and
Pollution Control Board.

16. Benefits of Pradhan Mantri Employment Guarantee scheme and Mukymantri Yuva Swarojagar
yojana shall be extended to Startup of Chhattisgarh State. Availing the term loan under the
Mukymantri Yuva Swarojagar yojana margin money amount shall be replaced by the Credit
Guarantee Fund scheme and shall be contributed by the government of Chhattisgarh.

17. Industries of Chhattisgarh state specially the Public sector undertaking shall be encouraged
under Corporate Social Responsibilities to organize camp for setting up of Startups,
incubator for innovation and setting up of vocational training institute.

49
 18. For promotion of Startup in the state of Chhattisgarh a Startup fest will be organized time and
again in the state. This will also provide a platform to new age entrepreneur and interested
individual.

19. Arrangements shall be made in coordination with state academic institutes to provide suitable
guidance to the startup of Chhattisgarh

20. To encourage the innovation and value addition in the industrial products necessary
collaboration will be undertaken between the Startups and Industries of Chhattisgarh so as to
promote innovation

21. Definitions as mentioned under Industrial Policy 2019-24 shall be applicable for above
package

22. Startups unit availing benefits under this scheme will not be allowed to get benefits of similar
nature ( by whatever names it may be known). In similar lines if Startup is beneficiary of
schemes of Government of India ( by whatever names it may be known) shall not be allowed
to get benefits of State Government

23. Eligible start up shall receive subsidy, concession, exemptions as defined under the package
irrespective of general category, Schedule Tribe/caste, NRI, FDI investor, Exporter, Women or
Naxal affected and either in developing or backward areas .

24. Benefits of this package will be applicable up till the units remain in the form of Startup
meaning it has not crossed the time period of 10 years and the last turn over shall be more
than INR 100 crore. It shall mean that if the operation period is more than 10 years or the
turnover in the last financial year has crossed 100 crores then such unit shall remain ineligible
from next financial year to avail the benefit of startup package.

25. The Competent officer has to confirm and verify the recognition of Startup by visiting the
Startup India website and perform the Validate Startup Recognition before approval of
package.

Benefits given under this package shall be governed as per the terms and conditions mentioned in
various notification issued with reference to the industrial policy 2019-24 .

50
 Annexure –-“6.22”

Special Industrial Investment Promotion Package for Schedule Tribe/

Caste category under Industrial Policy 2019-24

(new economic investment incentives have been included as per Notification number F 20-01/2019/ 11/ (6) Naya
Raipur dated 22 October 2020

Industry set up by Schedule Tribe/ Caste category industrialist shall be eligible for special economic package
under the Industrial Policy 2019-24 and below mentioned subsidy, exemption and concession will be applicable:

(6.22.1) Interest Subsidy

Eligible industries shall be given the interest subsidy on the term loan availed as per below:

Industry Area General Industry Priority Industry High Priority Industry

Category Category Eligible Percentag Yearly Eligible Percentage Yearly Eligible Percentage Yearly
Incentive e of Maximum Incentive of Maximum Incentive of Maximum
Period incentive limit of Period incentive limit of Period incentive limit of
(years) (%) subsidy (years) (%) subsidy (years) (%) subsidy
(Rs. Lakh) (Rs. Lakh) (Rs. Lakh)
Micro and A 5 75 20 6 75 25 7 75 30
Small
B 6 75 25 7 75 30 8 75 35
Industries
C 7 75 40 8 75 50 9 75 55
D 8 75 45 10 75 55 11 75 60
Medium A 5 75 30 5 75 40 6 75 45
and Large
B 5 75 35 6 75 45 7 75 50
Industries
C 7 75 45 8 75 60 9 75 65
D 8 75 50 10 75 65 11 75 70

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(6.22.2) Fixed Capital Investment Subsidy

Eligible Micro, Small and Medium industries shall be given the interest subsidy on the term
loan availed as per below:

General Category Industry Priority Sector High Priority Sector

Type of Category Incentive Maximum Incentive Maximum Incentive Maximum
Industry of Block percentage on amount of percentage on amount of percentage on amount of
fixed capital incentives fixed capital incentives fixed capital incentives
investment (%) (INR Lakh) investment (%) (INR Lakh) investment (%) (INR Lakh )
Micro & A 40 40 45 80 45 90
Small
B 40 50 45 90 45 100
C 45 60 50 100 50 110
D 45 70 50 110 50 120
Medium A 35 80 40 90 40 100
B 40 90 45 100 45 110
C 45 100 45 125 45 130
D 45 120 45 130 50 140

Note –

3. The eligible small & medium category industries will have the option either to avail the
above-mentioned fixed capital subsidy or may opt for reimbursement of net SGST

4. Option taken for fixed capital investment or reimbursement of net SGST will be
available for one time only and after approval of incentives there will not be any other
way to change the option availed

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(6.22.3) Net SGST Reimbursement

Area General Industry Priority Industry High Priority Industry

Reimbursement of Net State Reimbursement of Net State Reimbursement of Net State
Goods and Services Tax (Net Goods and Services Tax (Net Goods and Services Tax (Net
Category SGST) paid for a period of 6 SGST) paid for a period of 7 SGST) paid for a period of 9
A years from the date of years from the date of years from the date of
Annexure commencement of commercial commencement of commercial commencement of commercial
– 7(A) production with maximum limit production with maximum limit production with maximum limit
up to 40% of fixed capital up to 45% of fixed capital up to 50% of fixed capital
investment investment investment
Reimbursement of Net State Reimbursement of Net State Reimbursement of Net State
Goods and Services Tax (Net Goods and Services Tax (Net Goods and Services Tax (Net
Category SGST) paid for a period of 7 SGST) paid for a period of 8 SGST) paid for a period of 10
B years from the date of years from the date of years from the date of
Annexure commencement of commercial commencement of commercial commencement of commercial
– 7(B) production with maximum limit production with maximum limit production with maximum limit
up to 45% of fixed capital up to 50% of fixed capital up to 55% of fixed capital
investment investment investment
Reimbursement of Net State Reimbursement of Net State Reimbursement of Net State
Goods and Services Tax (Net Goods and Services Tax (Net Goods and Services Tax (Net
Category SGST) paid for a period of 8 SGST) paid for a period of 10 SGST) paid for a period of 12
C years from the date of years from the date of years from the date of
Annexure commencement of commercial commencement of commercial commencement of commercial
– 7(C) production with maximum limit production with maximum limit production with maximum limit
up to 55% of fixed capital up to 60% of fixed capital up to 70% of fixed capital
investment investment investment
Reimbursement of Net State Reimbursement of Net State Reimbursement of Net State
Goods and Services Tax (Net Goods and Services Tax (Net Goods and Services Tax (Net
Category SGST) paid for a period of 10 SGST) paid for a period of 12 SGST) paid for a period of 15
D years from the date of years from the date of years from the date of
Annexure commencement of commercial commencement of commercial commencement of commercial
– 7(D) production with maximum limit production with maximum limit production with maximum limit
up to 60% of fixed capital up to 80% of fixed capital up to 100% of fixed capital
investment investment investment

NOTE:
3. The amount of reimbursement permissible under Net State Goods and Services Tax
(Net SGST) for Mega and Ultra Mega Industries will not exceed the maximum ceiling
allowed for the large industry under this policy

4. Annual eligibility of Net State Goods and Services Tax (Net SGST) reimbursement for
eligible units shall be determined by dividing the total eligible quantum of incentive
equally within the eligible incentive period defined maximum annual incentive or net
SGST paid for the particular year under consideration, whichever is less.

53
(6.22.4) Electricity Duty Exemption

Electricity duty exemption to eligible new industries/expansion of existing

industries/diversification of existing industry established by the entrepreneurs of
the general category.
Industrial Policy 2019 – 2024
Area General Industry Priority Industry High Priority Industry
Full exemption up to 7 years Full exemption up to 9 years Full exemption up to 10
Category A from the date of from the date of years from the date of
Annexure – 7 (A) commencement of commencement of commencement of
commercial production commercial production commercial production
Full exemption up to 8 years Full exemption up to 10 years Full exemption up to 12
Category B from the date of from the date of years from the date of
Annexure – 7 (B) commencement of commencement of commencement of
commercial production commercial production commercial production
Full exemption up to 10 Full exemption up to 12 years Full exemption up to 12
Category C years from the date of from the date of years from the date of
Annexure – 7 (C) commencement of commencement of commencement of
commercial production commercial production commercial production
Full exemption up to 10 Full exemption up to 12 years Full exemption up to 12
C tegory D years from the date of from the date of years from the date of
Annexure – 7 (D) commencement of commencement of commencement of
commercial production commercial production commercial production

shall be exempted as per the details given below:

NOTE:Industries having Captive power generation plants will get electricity duty
exemption only on captive consumption of power

(6.22.5) Mandi Tax Exemption

All the New micro, small, medium and large agricultural and food products processing
industries to be established in the State will get full exemption from mandi tax imposed on
agricultural products (except ineligible industries mentioned in Annexure-4) for 5 years from
the date of first purchase of raw materials from the state mandis / direct producing farmers /
units / outside the state with maximum limit of Rs. 3.00 Crore per year. Also, the total
exemption limit will not exceed 100% of the Fixed capital investment made by the unit.

54
(6.22.6) Land premium subsidy to Schedule Tribe/Caste category industry on
allotment of land from Industrial Area/ Park

As defined under the annexure 6.10 of this industrial policy 2019-24

(6.22.7) Transport Subsidy

Effective duration of Industrial policy 2019-24 for the transportation of goods

(excluding mining related products) to the nearest seaport/ airport from the place of
manufacture to where goods are being exported by the units established
anywhere in state of Chhattisgarh shall be given assistance to tune of actual
transportation charges (excluding government duty and taxes). The maximum limit
would be Rs. 30 lakhs per year maximum for the period of 5 years. It will be applicable
on the first-time exported product/produce by 100% EOUs established anywhere in the
State.

(6.22.8) Project report subsidy, quality certification subsidy, technical patent subsidy,
technology purchase subsidy, margin money subsidy, Disabled People
Employment Subsidy, Environment Management Project Subsidy
(Environmental project management subsidy)

Benefits given to general category industries as per the annexure - 6 of the policy, 10%
additional incentives shall be given with the ceiling of maximum limit will beincreased by 10%.

55
 Annexure –-“6.23”

Promotion of manufacturing of Forest produce, herbal and food

processing products

Vananchal Industries Package

(new economic investment incentives have been included as per Notification number F 20-01/2019/ 11/ (6) Naya
Raipur dated 04 November 2020)

New special economic package has been applicable to promote the processing of forest produce,
herbal and food processing in the state of Chhattisgarh units commencing production duration the
implementation period of this policy in the Blocks as mentioned in the Annexure- 7 (C ) and Annexure
7 (D) of Industrial Policy 2019-24. Package will be governed under the terms & conditions as
mentioned below:

Terms & Conditions for the package

1. Units proposed to set up of industries should invest minimum of INR 50 lakh and Maximum
INR 5 Crore in the Plant & Machinery.
2. Under this package the micro units coming into the commercial production, the incentive as
mentioned under the Annexure 6.2 of Industrial policy 2019-24 shall be replaced by the
package under which the fixed capital investment incentives of 40 % of eligible fixed capital
investment over the 5 years with maximum celling of INR 40 lakhs in the “C” category Blocks
and 50% of eligible fixed capital investment for the period of 5 years with maximum amount
of INR 50 lakh per year in the “D” category blocks. Eligible fixed capital estimation will be
determined as per the defined terms & conditions of industrial policy 2019-24
3. Eligible small category industry shall have the provision of obtaining the fixed capital
investment subsidy as per the Annexure -2 of the Industrial policy 2019-24 or the
Reimbursement of net SGST as defined in the Annexure-03 of the Industrial Policy 2019-24.
4. Allotment of undeveloped land from the land bank of CSIDC to the proposed units then as per
the terms & conditions as governed under the Chhattisgarh State Land Allotment and
Management Act 2015 and prevailing central valuation board guideline rate will be subsidized
by 25% for the blocks as defined under annexure-7 (C) and 50% for the blocks as defined
under 7 (D) of the Industrial Policy
5. Allotment of land from the developed industrial area of CSIDC to the proposed units then as
per the terms & conditions as governed under the Chhattisgarh State Land Allotment and
Management Act 2015 and prevailing central valuation board guideline rate will be subsidized
as mentioned in the industrial policy 2019-24.
6. General rules, terms & conditions and definitions as given in the Industrial Policy 2019-24 shall
be applicable for the above package
7. Investor will be eligible for above industrial investment economic incentive package in
additional to the economic investment incentives as per the eligibility & terms mentioned in
the Industrial policy 2019-24

56
8. Fixed capital investment subsidy as mentioned in Para -02 of the package as per the eligibility
of the Schedule Tribe/ Caste additional 10% shall be payable.

Benefits given under this package shall be governed as per the terms and conditions
mentioned in various notification issued with reference to the industrial policy 2019-24 .

57
 Industrial Policy 2019-24
Categorization of Development Blocks
(With reference to Point No 2 of Section16.1 mentioned under definitions section of this policy)

Annexure -7 (A)

CATEGORY “A” (Developed Area-15) Under Industrial Policy 2019-24

S. No. Name of District Name of Development Block

1. Bilaspur Bilha
2. Korba Korba, Pali
3. Raigarh Raigarh, Kharsia
4. Durg Durg, Dhamda
5. Rajnandagon Rajnandgaon

6. Raipur Dharsinwa, Tilda

7. Janjgir-Champa Akaltara, Bamhnideeh (Champa )
8. Baloda bazar- bhatapara Bhatapara, Simga, Baloda Bazar
Annexure -7 (B)

CATEGORY “B” (Developing Area- 25) Under Industrial Policy 2019-24

S. No. Name of District Name of Development Block

1. Korba Katghora, Kartala, Podi-Uproda
2. Mungeli Patharia, Mungeli
3. Raigarh Gharghoda, Tamnar, Pussore
4. Durg Patan
5. Kawardha Kawardha, Pandariya
6. Rajnandgaon Dongargarh, Dongargaon, Khairagarh
7. Baloda Bazaar Palari
8. Dhamtari Dhamtari, Kurud, Magarlod
9. Mahasamund Mahasamund, Saraipali, Bagbahra
10. Raipur Abhanpur, Arang
11. Bilaspur Takhatpur, Masturi

58
 Annexure -7 (C)

CATEGORY “C” (Backward Area- 40) Under Industrial Policy 2019-24

S. No. Name of District Development Blocks

1. Mungeli Lormi

2. Balod Gunderdehi, Gurur, Balod, Dondilohara, Dondi

3. Bemetara Bemetara , Saja, Berla, Nawagarh

4. Kawardha Bodla, Sahaspur- Lohara

5. Baloda bazar Bilaigarh, Kasdol

6. Dhamtari Nagari

7. Gariyaband Chhurra, Gariyaband, Fingeshwar

8. Mahasamund Basna, Pithora

9. Kanker Kanker, Charama

10. Bilaspur Kota, Pendra Road (Gaurella-1), Pendra (Gaurella-2)

Baloda, Navagarh, Sakti, Jaijaipur, Mal-kharoda,

11. Janjgir -Champa Dabhra, Pamagrh

12. Raigarh Dharamjaigarh, Lailunga , Sarangarh, Baramkela

13. Rajnandgaon Chuikhadan

14. Bastar Jagdalpur

15. Sarguja Ambikapur

16. Surajpur Surajpur

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 Annexure - 7(D)

CATEGORY “D” (Most Backward Area- 66) Under Industrial Policy 2019-24

S. No. Name of District Name of Development Block

Bakawand, Bastanar, Darbha, Lohandiguda, Bastar,

1. Bastar
Tokapal

2. Bijapur Bijapur, Bhairamgarh, Bhopalpatnam, Usoor

3. Dantewada Dantewada, Geedam, Katekalyan, Kuwakonda

Antagarh, Bhanupratappur, Durgukondal, Narharpur

4. Kanker
,Koylibeda

5. Kondagaon Keshkal, Kondagaon, Baderajpur, Makdi, Pharasgaon

6. Gariyaband Deobhog, Mainpur

7. Narayanpur Narayanpur, Orchca (Abujmad)

8. Sukma Konta, Chhindgarh, Sukma

9. Bilaspur Marwahi

10. Rajnandgaon Mahula, Chhuriya, Ambagarh Chowki, Manpur

Balrampur, Kusmi, Rajpur, Ramchandrapur,

11. Balrampur
Shankargarh, Wadrafnagar

Jashpur, Kunkuri, Patthalgaon, Bagicha, Duldula,

12. Jashpur
Manora, Kansabel, Pharsabahar

Manendragarh, Baikunthpur, Bharatpur, Khadgawan,

13. Koriya
Sonhat

14. Sarguja Lundra, Sitapur, Batoli, Lakhanpur, Mainpat, Udaipur

Pratappur, Premnagar, Bhaiyathan, Odagi,

15. Surajpur
Ramanujnagar

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 Annexure-8

Non-Fiscal Incentives Under Industrial Policy 2019-24

(With reference to point 18 of this policy)

1. Absolute authority for land diversion at the District level has been given to the
concerned Sub Divisional Officer (Revenue). Re-fixation of the land revenue after
diversion to be done by the concerned District Collector within a time limit of 30
days,necessary provisions will be done in this regard.
2. Necessary amendments will be done in the relevant acts with regards to the following:
a. Process simplification for obtaining No-objection certificates from Local bodies
(Municipal Council /Municipal Committee/Municipal Corporation/Gram Panchayat)
for setting up industrial projects / industries
b. Deemed Approval consent for obtaining No-objection Certificate
c. Provisions for non-requirement of No-objection Certificate in case of establishment
of industries set up 2 km away from the rural population.

Necessary steps will be taken to make CSIDC as Nodal agency in this regard.

3. 5 years Exemption from “Agriculture Land Ceiling Act” will be allowed on agricultural
land to be purchased for Industrial purpose.
4. To ease the process of setting up industries and to obtain requisite approvals for
setting up industrial projects/ industries in the State, following amendments will be
made: -
4.1 Renewal period for consent to operate issued to the industries by Chhattisgarh
Environment Conservation Board will be increased to 5 years for red category
of industries, 10 years for orange category of industries and 15 years for green
category of industries.
4.2 Single certificate will be issued by clubbing all consent to operate (CTO) in
place of individual consents to operate (CTO) for different activities in single
premises and in future single consent to operate shall be issued.
4.3 Renewal of electrical license will be done for 5 years.

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 4.4 Period for storage license under Chhattisgarh Mineral (Mining, transportation
and storage) Rules will be increased up to 10 years for all industries.
4.5 Stamp duty exemption for registration in case of change of constitution of any
industrial unit (single, proprietary, partnership, private limited) to Limited
Liability Partnership (LLP) will be examined and efforts will be made for making
necessary corrections in this regard.
5. Necessary amendments will be made / notifications will be issued to keep all the
Government of India / State Government approved industrial areas/parks, out of the
perimeter of Local Bodies to avoid double taxation by local bodies.
6. The prevailing land transfer fee for the land allotted by Industries Department / CSIDC
in industrial areas and outside industrial areas will be reduced and the process will be
simplified.
7. Additional incentives will be provided to industries set up in the districts for
processing major fruits, flowers, vegetables and medicinal plants produced in those
districts, as compared to the incentives being given to other industries in those
districts.
8. Prevailing policy for revival of closed and sick industries will be reviewed and
rationalized.
9. For Service sector industries, production certificate will be issued by District Trade and
Industry Centre, so that the service sector industries can avail incentives under this
policy
10. Based on the demand, buildings/sheds (on a plot admeasuring maximum 10,000
square feet) will be constructed in the industrial parks and will be made available for
micro and small-scale industries.
11. For development of handicraft, weaving, clay and bronze based industries in the State,
the State Store Purchase Portal E-MaNe-C will be made available for marketing of
goods.
12. Facilities proposed in the Annexure-8 of this policy will be applicable as per detailed
notification issued separately for facilities.

62