net tax paid by them under Section- 13 of Gujarat |
with on-floor training for skill development in the |
Value Added Tax Act against their output tax |
ESDM sector , if necessary , by utilizing the resources of |
liability . The reimbursement will be limited to 90 % |
the Directorate of Employment and Training , Gujarat |
of the Gross Fixed Capital Investment made by the |
Knowledge Society ( GKS ) and other organisations . |
eligible unit within one year ( two years in case of |
10 . Interest Subsidy : Eligible units will be entitled to avail |
Mega ESDM Project ) from the date of production |
interest subsidy as under : |
or during the operative period of this Policy whichever is earlier . Additional tax will not be eligible for reimbursement . In no case , the amount of reimbursement shall exceed the total inflow of tax paid into the government treasury . Incentive to multiple units in a single supply chain ( downstream or upstream units / trades ) will not be allowed i . e . if |
10.1 . Interest subsidy for five years @ 7 % for MSMEs and 2 % for large Industries having an actual investment up to Rs . 100 Crores .
10.2 . 1 % additional interest subsidy to the youth less than 35 years of age in case of the first project or to the SC / ST / Women / Differently-abled persons .
|
a supply has been considered for tax incentives for |
10.3 . Maximum amount of interest subsidy per annum |
a unit the same supply should not lead to incentive |
shall be Rs . 25 lakhs ( Twenty Five Lakhs only ) for |
for an upstream or downstream unit . There would |
MSMEs and Rs . 50 lakhs ( Fifty Lakhs only ) for |
be certain restriction in respect of transfer of goods |
large units . |
produced by eligible units out of State by the |
10.4 . Other conditions shall be applicable in |
subsequent dealers so as to ensure that amount |
accordance with the Scheme for Assistance to |
reimbursed is not again being claimed by way of |
Manufacturing Sector as per Government |
tax credit for inter-State sale , branch transfer , |
Resolution of Industries and Mines Department |
consignment and export . This incentive will be |
No . BJT-102012-92765-I dated 26-02-2013 as |
available within 8 years from the date of |
amended and / or revised from time to time . |
production . |
11 . Incentives to ESDM MSMEs : Following incentives under |
6.2 . For domestic sales outside Gujarat ( inter-State |
Scheme for Assistance to Micro , Small and Medium |
sales ), Central Sales Tax ( CST ) paid into |
Enterprises ( MSME ) as announced by the Government |
Government treasury would be reimbursed , till GST |
vide Resolution No . MSM / 102009 / 57928 / I dated 27-2- |
is introduced . The amount of benefit availed under |
2009 as amended and / or revised from time to time |
this also will be counted against the ceiling |
would be applicable to ESDM MSMEs : |
mentioned in para 6.1 . |
11.1 . Quality Certification : Any MSME EDSM unit |
6.3 . Notwithstanding anything mentioned in above |
registered in Gujarat will be granted 11 assistance |
clauses , it is stated that under the GST regime , the |
for a maximum of three industry standard quality |
unit shall be reimbursed up to the extent of SGST |
certifications , at a rate of 50 % of cost of quality |
paid in intrastate sale of the specified goods |
certification within the overall ceiling of Rs . 6 |
subject to the tax actual realized into the treasury . |
lakhs in 5 years . The amount of assistance will |
7 . Employment Generation Grant on EPF : Eligible units as |
include : - |
defined in this Policy will be entitled to the |
a ) Fees charged by certification agency |
reimbursement of the Employers ’ PF Contribution |
b ) Consulting fees and training charges |
deposited by them for the employees for a period of five years subject to a ceiling of Rs . 5 lakhs per unit per year . However , existing units carrying out expansion / diversification will be entitled for this incentive for their additional employees engaged for |
c ) Cost of testing equipment as suggested by BIS and other national or international qualitymarks such as
WHO , GMP , CE , HACCP . d ) Calibration charges of equipment
|
expansion / diversification only . This reimbursement |
This ‘ Quality certification scheme ’ will be supplementary to the |
would be as per the following criteria : |
Central Government scheme . |
• 100 % of EPF amount paid in case of female |
11.2 . Technology Acquisition Fund : Assistance for |
employees |
acquisition of appropriate technology in any form |
|
• 75 % of EPF amount paid in case of male employees
8 . Single-Window Clearance System :
|
to a group of at least 10 MSMEs for a specific product / platform will be provided by way of 50 % grant subject to maximum of Rs . 1 cr . per |
8.1 . An empowered ‘ Single Window Clearance |
technology including royalty payments for the first |
Committee ’ will be set up and operationalized for |
two years . |
|
granting approvals and clearances for setting up
New Units in the State .
|
11.3 . Support to R & D Institutions : In order to give impetus to the Research and Development , need-based |
8.2 . It would be supported by a ‘ state-of-the-art |
support will be provided to R & D institutions set |
centralized help desk call centre ’ on 24x7 basis |
up with the approval of the State Government . |
9 . Special Scheme to Assist Training Institutions and Trainees in |
a ) Apart from new R & D institutions , testing facilities , |
the ESDM industry : In addition to the Skill Development |
incubation centres , etc . will also be covered . The |
assistance provided by the Government of India , the |
assistance will be given up to 60 % of the project |
State Labour and Employment Department would |
cost excluding land and building subject to |
come out with a new Scheme with customized courses |
maximum of Rs . 50 lakhs . |