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. |