Industrial Investment and Employment Promotion Policy 2017 (IIEPP-2017)

Type of Rebate Page UP 2017

Date of Applicability 13.07.2017

Stamp Duty-Exemption Page-6 -clause3.1

Bundelkhand & Poorvanchal-100% 100%
Madhyanchal 75%

Paschimanchal (except Gautambuddhnagar & Ghaziabad

75%
Districts)-75% (Moradabad District Covered)

Gautambuddhnagar & Ghaziabad Districts-50% 50%

EPF Reimbursement Scheme Page-6 -clause3.3 50% of Employer Contribution

(where 100 or more unskilled workers) Not Mentioned in the Policy

SGST Incentive (on approved project cost) Page-6 -clause3.2 Table-3

Category of Industries Small/Medium/Large/Mega/Mega Plus/ Super Mega

Category
SGST Rebate Period 5 & 10 yrs.
yrs Area specific ceiling

20% of admissible Capital investment reimbursement or

Annual Ceiling
SGST Deposited in Financial year whichever is lower

overall Ceiling
Bundelkhand & Poorvanchal- 300%
Madhyanchal 200%
Paschimanchal (except GautambuddhnagarGhaziabad
Districts) 100%

Gautambuddhnagar & Ghaziabad Districts 80%

Interest Subvention(rate of interest)

Capital Interest subsidy (plant & Mach procurement) Page-7 -clause3.5.1 5% capital intt subsidy
yrs 5 yrs
ceiling annual ceiling 50 Lacs

Capital Infrastructural Subsidy ( intt on loan for

infrastructural amenities for self use,road, sewer,water Page-7 -clause3.5.2 5% infra structural interest subsidy
drainage,transformer and power feeder etc.)

yrs 5 Yrs
ceiling overall ceiling of 1 crore.

Intt. Subsidy on Capital Industrial Research, Quality

Page-7 -clause3.5.3 5% industrial research,quality improvement project
Improvement project
yrs 5 Yrs
ceiling overall ceiling of 1 crore.

Exemption from Electricity Duty Page-8 -clause3.5.4 All New industrial units -100%
-Period of Elect Duty Rebate 10 yrs

Exemption of Mandi Fee for food Processing Industry Page-8 -clause3.5.6 100%
-mandi fee exemption for Period 5 yrs

Industries which are disallowed for Input Tax Credit under

the GST regime, will be eligible for reimbursment of GST
Page-8 -clause3.5.7 on
P/M,Building material and other capital goods during
GST Refund
construction and commissioning period & raw material
and other Input on which ITC is not allowed will be added
to the Fixed capital investmen
Type of Rebate Page UP 2017
10% Additional Employer contribution Reimbursement
Incentivising Employment Generation Page-8 , Clause 3.5.8 Facility.

( where 200 direct workers skilled and unskilled )

Employment to Differently Abled Workers Page-8 , Clause 3.5.9 Rs. 500 per Month of payroll assisstance

All incentives in the form of

reimburesement,subsidies,exemptions etc will be subject
to a maximum of 100% of fixed capital investment made in
Note
Poorvanchal & Bhundelkhand, 90% in Madhyanchal &
Paschimanchal & 80 % in Gautam buddhnagar &
Ghaziabad districts

Promoting employment for SC/ST/Wowen/Differently abled 10% Additional incentives in the form reimbursement of
Page-7-Clause 3.4
and BPL Families (page 35) GST
(units more than following numbers of workers)
Bundelkhand & Poorvanchal,Madhyanchal 200 workers
Paschimanchal 400 workers
Following cases- Only
a. industrial unit employing min 25% BPL Families
b. employing minimum 40% female workers
c.Employing minimum 25% workers belonging to SC/ST
 Minimum Eligibility Requirements

Madhyanchal & Paschimanchal (except

Category Gautambuddh Nagar & Ghaziabad Districts Gautambuddh Nagar & Ghaziabad Districts) Bundelkhand & Poorvanchal

Capital investment of more than Rs.200 Crore Capital investment of more than Rs.150 Crore Capital investment of more than Rs.100 Crore
Mega but less than Rs. 500 Crore but less than Rs. 300 Crore but less than Rs. 250 Crore
OR OR OR
Providing employment to more than 1000 Providing employment to more than 750 Providing employment to more than 500
workers workers workers

Capital investment of more than Rs.500 Crore Capital investment of more than Rs.300 Crore Capital investment of more than Rs.250 Crore
Mega Plus but less than Rs. 1000 Crore but less than Rs. 750 Crore but less than Rs. 500 Crore
OR OR OR
Providing employment to more than 2000 Providing employment to more than 1500 Providing employment to more than 1000
workers workers workers

Super Mega Capital investment of more than Rs.1000 Crore Capital investment of more than Rs.750 Crore Capital investment of more than Rs.500 Crore
OR OR OR
Providing employment to more than 4000 Providing employment to more than 3000 Providing employment to more than 2000
workers workers workers

Note : Project in the mega categories(mega, mega plus and super mega) will be processed on a case to case basis for finalising the incentive structure

Note : All incentives for mega investments in the form of reimbursement, subsidies,exemptions etc., will be subject to a maximum of 300% of fixed capital investment made in Poorvanchal and
Bundelkhand area of UP, 200% of fixed capital investment made in Madhyanchal, 100% in Paschimanchal (except Gautambuddh Nagar & Ghaziabad districts) and 80% of fixed capital investment made
in Gautambuddhnagar & Ghaziabad districts
 Table -3 SGST Reimbursment of Deposition

Annual Ceiling as
percentage of
Sdmissible capital
Category of Industry Annual percentage of GST reimbursment Period (Years) investment Admissible Capital Investment

Gautam Buddh
Bundelkhand Nagar &
SGST (Eligibility for reimbursment of deposited GST will be on Quarterly Basis) & poorvanchal Madhyanchal Paschimanchal Ghaziabad
Small 90% 5 20% 100% 90% 90% 80%
Medium 60% 5 20% 100% 90% 90% 80%
Large 60% 5 20% 100% 90% 90% 80%
Mega/Mega
Plus/Super Mega 70% 10 20% 300% 200% 100% 80%
Type of Rebate

Tenure (2.3)

Areas Covered under Food Processing (3)

Identification of Food Processing Zones (4.2)

Mega Project (4.3)

Financial Grants and Concessions

Capital Investment Subsidy (7.1.1)

Interest Subsidy (7.1.2)

Interest Subsidy for Reefer Vehicles & Mobile Pre Cooling

Vans(7.2)
Other Facilities (8)
 Food Processing Ind Policy

Period of 5 Years since date of

notification

Processing of agro based products

like Milk Powder,baby milk
food,malted milk food,condensed
milk,ghee,other dairy products,
poultry and eggs, meat and meat
products

Indentified on basis of availability and

suitability of local raw material

Where investment is Rs. 50 Crore or

more is covered under Mega project

(A) Subsidy amount to 25% of

Incurred Expenditure on Plant and
Machinery and technical civil work in
setting up,expansion and
modernisation/upgradation, subject
to a max of Rs.50 lakh

(B) Under Pradhan Mantri Kisan

Samada Yojana Scheme, additional
capital investment subsidy @ 10% of
Cost of Plant machinery and technical
civil works to fruits and vegetables
units setting up for expansion and
modernisation/upgradation
 (C) Under Pradhan Mantri Kisan
Samada Yojana Scheme, additional
capital investment subsidy @ 10% of
Project cost with a mimimum capital
investment of Rs.50 Crore and above

Proviso, the facility under 7.1.1 (A)

shall not be admissible to those
proposals, which are covered under
Para 7.1.1( B & C)

(A) Reimbursement of 100% of

interest accrued on loan from
banks/financial institutions on plant
& machinet,technical civil work and
spare parts for establishing the micro
and small food processing for max
period for 5 years

(B) Other food processing units setup

in the state will be reimbursed the
amount of interest accrued on loan
from banks/financial instituions on
plant machinery,technical civil works
and spare parts @ 7% for period of 5
Years subject to max limit of Rs.50
lakh per year per unit

Provided the max amount of capital

and interest subsidy will not exceed
the limit of Rs.250 lakh in the period
of 05 Years

Reimbursement of Amount of
interest accrued on loan taken from
banks/financial institutions @ 7 % or
actual interest rate whichever is less
for a period of 5 years. Max limit will
be Rs.50 Lakh
All relevant concessions underlined in
UP IIP Policy 2017 will also be
admissible to the food processing
industries