Incentives & Subsidies

Last Updated on:

Incentives & Subsidies

A. Industrial & Investment Policy of Assam, 2019

Incentive

Details

SGST Reimbursement

100% of net SGST for 15 years, up to 150% of FCI (for small enterprises)

Power Subsidy

₹2/unit for 5 years, capped at ₹50 lakh annually

Generating Set Subsidy

50% of cost, limited to ₹20 lakh

Stamp Duty Reimbursement

100% reimbursement, up to ₹25 lakh

Interest Subsidy on Working Capital Loan

2% subsidy for 5 years, up to ₹50 lakh, not exceeding 100% of plant & machinery investment

Assistance for Stock Exchange Listing (MSMEs)

30% of public issue expenses, up to ₹5 lakh

Environmental Compliance Subsidy

50% of capital cost, up to ₹25 lakh per unit

Infrastructure Developer Incentive

30% capital subsidy, up to ₹3 crore (land area ≥30 acres)

Employment Generation Incentive

₹10,000 per local youth employed (one-time incentive)

 

B. Assam Logistics & Warehousing Policy, 2022

Component

Incentive

Capital Subsidy

Multi-Modal Logistics Parks

25% of FCI, up to ₹20 crore (max 3 units)

Logistics Parks

30% of FCI, up to ₹10 crore (max 5 units)

Warehouses

30% of FCI, up to ₹7.5 crore (max 33 units)

Cold Storage Infrastructure

30% of FCI, up to ₹3 crore (max 34 units)

Primary Processing Centers

30% of FCI, up to ₹0.75 crore (max 136 units)

Refrigerated Vehicles

30% of cost, up to ₹10 lakh (max 136 units)

Centre of Excellence

30% of cost, up to ₹2 crore (max 5 units)

C. Other Incentives under Assam Logistics & Warehousing Policy, 2022

Incentive Category

Details

Stamp Duty Reimbursement

100% reimbursement for eligible projects

Capacity Building (Gender-focused)

50%–60% of training costs; ₹10,000–₹12,500 per trainee; capped at ₹7.5 lakh per unit

Start-up Incentive (Logistics)

Up to ₹50 lakh per start-up (₹10 lakh post–proof of concept, ₹40 lakh for scaling up)

Green Logistics Incentives

100% road tax exemption and 50% vehicle registration fee waiver for electric/hybrid vehicles (15+ vehicles, 1MT+ capacity)

Additional Benefits

Reimbursement of insurance premiums, CGST & IGST, Income Tax, and transport incentives

Universal Accessibility Menu