Incentives & Subsidies
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 |

