INCENTIVE SCHEMES
Policies & Schemes

COMMERCE & INDUSTRIES >>

Classification of Area

Group WBSSIS-2013
Group A Kolkata Municipal Corporation, North 24-Parganas (Bidhannagar Municipal Corporation and Nabadiganta Industrial Township), South 24 Parganas (Alipur Subdivision)
Group B Howrah, North 24-parganas (Barrackpore and Barasat Sadar Subdivision),South 24 Parganas (Excluding the area under the jurisdiction of KMC and Sunderban Development Board),Durgapur and Asansol Subdivisions of Burdwan and Haldia subdivision of Purba Medinipur.
Group C Murshidabad, Birbhum,Nadia, Hooghly Districts, Burdwan (excluding Durgapur and Asansol Subdivisions), Purba Medinipur (except Haldia subdivision), North 24-parganas (Bongaon and Basirhat Subdivision),South 24 Parganas (Baruipur,Canning, Diamond Harbour, Kakdwip subdivision)
Group D Purulia,Bankura,Malda,Coochbehar, Paschim Medinipur, UttarDinajpur,DakhsinDinajpur, Jalpaiguri, Darjeeling, Paschim Medinipur and area under Sundarban Development Board

Category of Industries

Scale WBSSIS-2013
Scale 1 Rs.10 Cr. to Rs. 100 Cr.
Scale 2 Rs.100Cr. to Rs. 500 Cr.
Scale 3 Rs.500 Cr. to Rs. 1000 Cr.
Scale 4 Above Rs. 1000 Cr.

Benefits available under WBSSIS 2013 Scheme

Sl. No Group Scale I Scale 2,3,4
Industrial Promotional Assistance (IAP) ‘B’ & ‘C’





‘D’
Limit : 75% of Fixed Capital Investment
80% of the Sales Tax for 8 yrs
However, CST for first 3 yrs.



Limit : 75% of Fixed Capital Investment
90% of the Sales Tax for 8 yrs However, CST for first 3 yrs.
Limit : 75% of Fixed Capital Investment
Scale 2 : 80% of Sales Tax for 9 yrs
Scale 3 : 80% of Sales Tax for 12 yrs
Scale 4 : 80% of Sales Tax for 15 yrs
However, CST for first 3 yrs.

Limit : 75% of Fixed Capital Investment
Scale 2 : 90% of Sales Tax for 9 yrs
Scale 3 : 90% of Sales Tax for 12 yrs
Scale 4 : 90% of Sales Tax for 15 yrs
However, CST for first 3 yrs.
Employment Generation Subsidy (EGS) ‘B’ @ 80% on contribution made towards ESI & EPF for 5 Yr
‘C’ @ 80% on contribution made towards ESI & EPF for 7 Yr
‘D’ @ 100% on contribution made towards ESI & EPF for 10Yr
Refund of Stamp Duty (SDR) ‘B’
'C'
'D'
Refund @ 75% of Stamp Duty Refund @ 50% of Stamp Duty
Refund @ 75% of Stamp Duty
Refund @90% of Stamp Duty
Anchor Unit Subsidy ‘B’
'C'
'D'
Rs. 100 Lakh for first two manufacturing units with investment of Rs. 50 Cr. and employment of 100.
Patent Registration ‘B’
'C'
'D'
Financial assistance of 50% of expenditure incurred up to Rs. 2 Lakh per patent
Waiver on Land Conversion Fee ‘B’
'C'
'D'
Reimbursement @50%after implementation of the project
Reimbursement @75%after implementation of the project
Reimbursement @100% after implementation of the project
Waiver on Land Conversion Fee ‘B’
'C'


'D'
100% Waiver of Electricity Duty on the electricity consumption for 5 Yrs subject to the maxm of Rs. 25Lakh / yr or 1.25 Cr. in 5 yr.

100% Waiver of Electricity Duty on the electricity consumption for 5 Yrs and 75% waiver from yr 6 to yr 10 subject to the maxm of Rs. 25Lakh / yr or 2.5 Cr. in 10 yr.
For Select Priority Industries (Garments, Gems & Jewellery, Agro & Food Processing, Leather etc.) Tax Holiday on payment of net amount of VAT and Stamp Duty Exemption available as additional incentive.

To Know More : Incentive Schemes for Industries 2013 Industrial Policy


FOOD PROCESSING >>

About Food Processing

Food Processing has a reputation of being a “sunrise” sector. The sector has strong natural advantage with fertile soil, water, six agro-climatic zones. This industry is a low pollutant generator with competitively priced skilled labour. The industry continues to have high “multiplier” effect, giving rise to many indirect jobs as compared to direct jobs.

To Know More .. Food Processing Industry


INFORMATION & TECHNOLOGY >>

Classification of Area

Group A Kolkata Municipal Corporation, North 24 Parganas, South 24 Parganas, Howrah
Group B District Hooghly, and sub-divisions of Siliguri, Kharagpur, Durgapur, Asansol, Haldia, Kalyani
Group C Districts of Birbhum, Bankura, Paschim Medinapur (except sub-division of Kharagpur), North & South Dinajpur, Purulia, Coochbehar, Darjeeling (excluding sub-division of Siliguri) and any other places not covered under Group A,B & C above.

Group D Purulia,Bankura,Malda,Coochbehar, Paschim Medinipur, UttarDinajpur,DakhsinDinajpur, Jalpaiguri, Darjeeling, Paschim Medinipur and area under Sundarban Development Board

West Bengal ICT Incentive Scheme 2012

State Capital Investment Subsidy

Group 'A & B': 10% of the Fixed Capital
Group C : 12% of the Fixed Capital
Group D: 15% of the Fixed Capital
Animation and Gaming Unit in a Group 'A & B': 12% of the Fixed Capital Investment; in Group of 'C & D':15% of the Fixed Capital
Hardware unit in Group A, B & C: 12% of the Fixed Capital; in Group D: 15% of the Fixed Capital
Employment Generation Subsidy

Reimbursement of 50% of the expenditure incurred by it for ESI and EPF, subject to a maximum of Rs. 1.00 crore per year.
Group A & B: 5 years, Group 'C': 7 years, Group 'D': 10 years
IT unit in the small and micro: Reimbursement up to 75% of the expenditure incurred by it for ESI and EPF subject to a maximum of Rs. 1.50 crore per year.
Group A & B: 5 years, Group 'C' area : 7 years, Group 'D' area: 10 years


Interest Subsidy/Training Subsidy

Group A & B: 25% of the annual liability on the Term Loan borrowed for an approved project and Rs. 20,000/- or one month salary (whichever lower) to a maximum 750 candidates subject to a ceiling of Rs. 150.00 lakh per year for five years;
Group C & D: - 25% of the annual liability on the Term Loan borrowed for an approved project and Rs. 20,000/- or one month salary (whichever lower) to a maximum 1000 candidates subject to a ceiling of Rs. 200.00 lakh per year for seven years.


Refund of Stamp Duty and Registration Fees

Refund of 100% of stamp duty and registration fee.
For IT enabled Services, requirement of land will be assessed at the rate of 0.3 acre for every 100 jobs created. If a unit acquires land in excess of this limit no concession in respect of stamp duty and registration fees for excess land shall be allowed.
Waiver of Electricity Duty

Waiver of electricity duty on the electricity consumed for production/operation activity for a period of 5 years in A & B category locations and 7 years in C&D category locations from the date of commercial production/operation. (channelized through State Electricity Supply Department )


Subsidy for certification of quality improvement

IT unit in the micro, small and medium sector: Reimbursement up to 50% of the expenditure up to a maximum of Rs. 5.00 lakh for obtaining ISI Certification, certification from CMM level 2 upwards, ISO9000, ISO 27001 for security, COPC, eSCM and from any other quality assurance body approved by IT Department.


Approved Expansion Project

Existing IT unit for its approved expansion project: All the incentives mentioned above under this Scheme subject to fulfilment of the conditions prescribed for the respective item for a new unit.
IT industries on their relocation to approved industrial complex: Capital Investment Subsidy.
Group A & B: 10%; Group C: 12%; Group D: 15% of fresh investment in plant and machinery, computer hardware, computer software.


Subsidy for patent in the MSME Sector

An eligible IT unit in the micro, small and medium sector shall be reimbursed 50% of the cost of filing patents subject to a maximum of Rs. 5.00 lakh per year.
CST Refund Scheme

An eligible hardware unit set up in Group A (except in areas falling under jurisdiction of Kolkata Municipal Corporation ), B, C or D locations will be entitled to refund of 100% of the Central Sales Tax (CST) paid by the unit until the abolition of CST or 5 years whichever is earlier.
Entrepreneurship Assistance to Start-up and MSME IT Software units

Reimbursement of 25% of the lease rental for built up space.
Reimbursement of 25% of the power bill for a period of three years.
Reimbursement of Rs. 2.5 lakh towards recruitment assistance.
Reimbursement of 50% Exhibition rental cost for participating in the notified national or international exhibition.

Assistance for economically and/or physically challenged students studying Animation and Gaming courses

IT companies in Animation and Gaming sector: 75% reimbursement up to a maximum limit of Rs. 1.50 lakh per candidate for a maximum of ten candidates per year, towards the cost of course fee and a computer
Special Incentives for Mega Projects

Special package of incentives granted by the State Government under this Scheme to a Mega Project on case by case basis, based on its pioneering nature of project, location aspect, introduction of state of the art technology, scope of further related investment etc.


To Know More .. West Bengal ICT Incentive Scheme 2012

MICRO, SMALL & MEDIUM ENTERPRISE >>

Salient features of West Bengal Incentive Scheme 2013 for Micro, Small and Medium Enterprises (WBIS 2013 for MSMEs)

The West Bengal Incentive Scheme 2013 for Micro, Small and Medium Enterprises (WBIS 2013 for MSMEs) came into operation w.e.f 1st April 2013 in the whole of West Bengal and shall remain in force for a period of five years ending on 31st March 2018, if not withdrawn/ amended earlier by a Notification in the official Gazette to that effect.

Applicability of the scheme
The WBIS 2013 for MSMEs shall generally be applicable to all MSMEs in the manufacturing sector (except     manufacturing units in Textiles sector including apparel/garments/hosiery/handloom/power loom/ technical textiles     etc. that have started production on or after 01.09.2013) which have started production on or after 1st day of April     2013.

Eligibility criteria of the scheme
Any MSME in the manufacturing sector which have filed Entrepreneur’s Memorandum Part II [excluding those     mentioned in the negative list of industries in the scheme] subject to certain other criteria as laid down in the scheme.

Incentives available
• Capital Investment Subsidy: Varies between 10% to 60% (on fixed capital investment) depending upon the scale,     nature of ownership and location of the unit but subject to certain max. limit as stipulated in the scheme. Provision for     additional subsidy for SC/ST/Woman/Minority Community owned enterprises.

• Interest Subsidy on Term Loan: Subvention varies from 6%‐7.5% for 5 years for micro & small enterprises based     on the location of the enterprise. For medium enterprises, interest subsidy is 25% for 5‐7 years depending on the     location of the enterprise subject to max. Rs. 175 lakh per year.

• Waiver of Electricity Duty: Varies between 50%‐100% for 5‐10 years depending upon the scale, ownership     nature and location of the enterprise subject to certain max. limit as stipulated in the scheme.

• Power Subsidy: From Re 1.00/Kwh to Rs. 1.50/Kwh for five years based on the scale & location of the enterprise     subject to certain max. limit as laid down in the scheme.

• Subsidy for Energy Efficiency: 50% for energy audit and 25% on cost of installations for energy conservation as per     energy audit (max. Rs. 2 lakh) for micro & small enterprise.

• Subsidy on Stamp Duty and Registration Fee: For micro & small enterprises‐ 25% to 100% and for medium     enterprises 75% based on the location of the unit.

• Refund of Entry Tax: For procurement of plant & machinery and for procurement of raw materials (for initial three     years from commencement of production).

• Refund of CST: For three years from commencement of commercial production.

• Refund of VAT: 80%‐90% for eight years depending on the location of the enterprise.

• Subsidy for Water Conservation/Environment Compliance: 50% subject to max. Rs. 2 lakh for micro & small     unit.

• Subsidy for Standard Quality Compliance: 50% subject to max. Rs. 5 lakh for micro & small unit.

• Work Force Welfare Assistance: 75% ‐100% for 5‐9 years depending on the location of the unit and subject to     certain conditions as laid down in the scheme.

• Subsidy for Patent Registration: 50% subject to max. Rs.5 lakh.



To Know More .. Micro, Small & Medium Enterprises Policy-booklet Textile Policy-booklet
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