Comparison chart of Incentives for ESDM sector/industry in other States

S. Incentives Uttar Pradesh Karnataka Maharashtra Telangana

No.
- - Industrial Promotion Subsidy equal to [VAT 100% Reimbursement for
on local sales minus ITC (Input Tax Credit) or a period of 5 years for
zero whichever is more + CST payable + 75% MSME and 7 Years for
of ITC] and in other parts of state [VAT on large industry
local sales minus ITC or zero whichever is
Investment
1 more + CST payable + 100% of ITC] on
Subsidy
eligible finished products.
(Modalities regarding disbursement of
incentives, related to VAT & CST, will be
modified accordingly when GST is made
applicable to the state.)
2 Employment - - - -
Subsidy
3 Capital  Investment up to INR  25% on land in areas - 20% Investment Subsidy,
Subsidy 200 Cr: 15% of FCI other than Bengaluru up to a maximum of INR 2
subject to maximum of Urban and Rural up Crores, for the first 25
INR 10 Cr. to an extent of 50 eligible companies in
 Investment between acres. Medium, Large and Mega
INR 200 - 1000 Cr: 15% of  20% on Plant and categories.
FCI subject to maximum Machinery.
of INR 150 Cr.
 Investment more than
INR 1000 Cr: Additional
capital subsidy of 10%
maximum up to INR 100
Cr.
4 Electricity 50% exemption for a 100% exemption for a 100% exemption for a maximum period of 100% exemption for a
Duty maximum period of 10 maximum period of 5 15 years period of 5 years
years years
5 Stamp Duty  100% exemption on 100% exemption on 100% exemption on purchase/lease of land 100% exemption on
purchase/lease of land purchase/lease of land purchase/lease of land
 100% exemption on first
transaction (Owner to
Developer/SPV) and 50%
exemption on second
transaction
(Developer/SPV to ESDM
Units)
6 Conversion - 100% exemption - 100% exemption
Charges
7 Interest 5% per annum to units - Subsidy will be calculated at effective rate of
Subsidy with investment up to INR interest, after deducting the interest
200 Cr on the loan, subsidy receivable under any Govt. of India
maximum of INR 1 Cr per scheme or 5% per annum, whichever is less,
annum per unit for 5 years provided that minimum 7% effective
interest per annum is borne by the industrial
unit. Overall Ceiling of the interest subsidy
shall be up to the Quantum of VAT + CST or
GST collected during that year
8 Other  Reimbursed up to INR 5  Power tariff subsidy  Power tariff subsidy to the tune of Rs. 1/-  50% of the cost of filing
Incentives Lakhs for domestic and to the tune of Rs. 1/- per unit for a period of 3 years patents will be
INR 10 Lakhs for per unit for a period reimbursed, subject to a
international patents, of 5 years.  75% of the cost of carrying out credit limit of INR 2 Lakhs.
on actual basis. rating by Small Industries Development
 Product linked Bank of India/Government accredited  Transport subsidy on
 Floor Area Ratio (FAR): incentive: 1% of Credit Rating agency, limited to Rs. fuel cost / billing and
Units will be allowed for annual turnover for a 50,000. freight (train), for the
3.0 + 1.0 (Purchasable) period of 5 years first five years on
FAR. starting from first five  100% Exempted from payment of imports of the parts &
years of commercial Property Tax for a period of 10 years. components, from the
 Reimbursement of production sea port to Telangana
stipend amount given  R&D assistance will be given up to 50% of plant.
during training under the project cost excluding land and
apprenticeship building subject to maximum 25 crores.  25% subsidy on lease
rentals to eligible
assistance scheme of the  Electronics Development Fund for companies for a period
State Government. development of ESDM sector: An initial of 10 years.
corpus of Rs. 50 crores, will be invested
through other professionally managed  50% subsidy on the
Early Stage Angel Funds and Venture expenses Incurred for
Funds. quality certification
limited to INR 2 Lakh.