Investment Facilitation Cell (IFC) Government of Assam July, IFC- Assam

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1 Investment Facilitation Cell (IFC) Government of Assam July, 2015 IFC- Assam

2 Registration : EM-1, EM-2/IEM In case of Micro, Small & Medium Enterprises (investment in Plant & machinery upto Rs.10 Cr) : Before production : Entrepreneur Memorandum part - 1 (EM-1), this is valid for 2 years only. After production and submit within 6 months Entrepreneur Memorandum part-2 ( EM-2). May apply online through In case of Large Enterprises ( if the value of Plant & Machinery exceeds Rs.10 Cr) Industrial Entrepreneurs Memorandum (IEM) at SIA of Department of Industrial Policy & Promotion (DIPP), Government of India. Visit

3 North East Industrial & Investment Promotion Policy, 2007 NEIIPP : Effective from to Incentives available to New as well as Existing units undergoing substantial expansion located anywhere in the NER. Incentives Available to Manufacturing as well Service Sector activities too. Services Sectors includes : Hotels (not below Two Star category), adventure and leisure sports including rope ways. Nursing Homes with a minimum capacity of 25 beds and old age home. Contd.

4 North East Industrial & Investment Promotion Policy, 2007 Vocational training institute such as Institute for Hotel Management, Catering & Food craft, Entrepreneurship Development, Nursing & Peramedical, Civil Aviation related Training, Fashion Design and Industrial Training. Bio- Technology Industry Power Generation up to 10 MW both Conventional & Non-Conventional. Negative List: All goods falling under Chapter 24 of Central Excise Tariff Act,1985 Contd.

5 North East Industrial & Investment Promotion Policy, 2007 Panmasala under Chapter 21 of Central Excise Tariff Act,1985. Plastic Carry bags of less than 20 micron. Goods falling under Chapter 27 of Central Excise Tariff Act,1985. Incentives under NEIIPP, 2007 : Central Excise Duty Exemption for a period of 10 years. Income Tax Exemption for a period of 10 years. Capital Investment subsidy in plant & without any limit. Interest subsidy on working for a period of 10 years. Contd.

6 North East Industrial & Investment Promotion Policy, 2007 Comprehensive Insurance Scheme: 100% reimbursement of Insurance Premium for a period of 10 years. Incentives available to: Unit/s set up by Private Sector, Joint Sector, Cooperative Sector as well as units set up by State Government. Suspension of Pre Registration: Pre-Registration was suspended w.e.f 1 st December, 2014 for (1) Central Capital Investment Subsidy, (2) Interest Subsidy and (3) Reimbursement of Insurance Scheme. For further details please visit : or Contd.

7 North East Industrial & Investment Promotion Policy, 2007 : where to apply On line submission facilities are available in and for any help, call on help line no during office hours at Applications to be submitted to the concerned District Industries & Commerce Centre (DICC) of the district and contact no of General Managers are available at Operational guidelines for NEIIPP, 2007 with all forms, procedures, etc available at Contd.

8 Freight Subsidy Scheme, 2013 (FSS-2013) Effective from 22/1/2013 to 21/1/2018 Eligible unit will get the benefit for a period of five years from the date of going into commercial production. Rail Head : Siliguri ( West Bengal) Eligible Subsidy/Reimbursement: 90% of Freight Subsidy on Raw Materials and Finished product if brought from outside the North East. ( Both Rail/Road) 90% of Freight Subsidy on Raw Materials if bought from other state of North East. ( Both Rail/Road)

9 Freight Subsidy Scheme, 2013 (FSS-2013) Eligible Subsidy/Reimbursement: 50% of Freight Subsidy on Finished Products if send to other state/s of North East. ( Both Rail/Road 90% of Freight Subsidy on Steel Materials brought from SAIL stock yard to location of the factory 75% of Freight Subsidy on Raw Materials/ Finished products brought from Kolkata to nearest Airport of the unit then by Rail/Road, vise versa.

10 FSS :Negative List Following activities are in Negative list : (i) All goods falling under Chapter 24 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which pertain to tobacco and manufactured tobacco substitutes. (ii) Pan Masala as covered under Chapter 21 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (iii) Plastic carry bags of less than 20 microns as specified by the Ministry of Environment and Forests Notification No. S.O. 705(E) dated and S.O. 698(E) dated (iv) Goods falling under Chapter 27 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) produced by petroleum oil or gas refineries. (v) Low value addition activities like preservation during storage, cleaning operations, packing, repacking or re-labeling, sorting, alteration of retail sale price etc take place. (vi) Coke (including Calcined Petroleum Coke). (vii) Fly Ash.

11 FSS : Where to apply FSS-2013 and Operational Guidelines are available at which is in word format and easily downloadable. Applications for Registration to be submitted to the concerned General Manager, DICC of the district. All Claims to be submitted to the concerned General Manager, DICC of the district within the prescribed time frame along with the Checklist/documents.

12 Industrial & Investment Policy of Assam, 2014 Effective from 01/03/2014 to 28/02/2019 Detail Policy and its operational guidelines are available at Major incentives : Mega Project Status Tax Incentives like VAT exemption for a period of 15 years. Entry Tax Exemption 50 % Luxury Tax exemption. Detail Notifications : (1) No. FTX.71/2014/89 dtd 30 th March, 2015, (2) No.FTX.143/2009/45 dtd 23 rd March, 2015, (3) No.FTX.47/2013/19 dtd 23 rd March, 2015 and (4) No.FTX.47/2013/pt/2 dtd 23 rd March, 2015 may be downloaded from or

13 Industrial & Investment Policy of Assam, 2014 : Tax Exemption Micro units : Amount of Tax Exempted or 15 years whichever is earlier. Other than Micro units : (i) 1 st and 2 nd Years : 100% (ii) 3 rd & 4 th years : 80% of tax payable subject to 0% of installed capacity of the unit. (iii) 5 th to 15 th Years onward : 50% of tax payable subject to utilization of 60% of the installed capacity of the unit. The limit of entitlement is mentioned below: Category Micro Small Medium & Large New Maximum of 200 % of Fixed capital Investment Maximum of 150 % of Fixed capital Investment Maximum of 100 % of Fixed capital Investment New & Existing unit undergoing Expansion/ Modernization/ Diversification Maximum of 150 % of additional Fixed capital Investment Maximum of 100 % of additional Fixed capital Investment Maximum of 90 % of additional Fixed capital Investment Contd

14 Industrial & Investment Policy of Assam, 2014 : Tax Exemption VAT Exemption for units setup in Plastic ark, Food Park, Tea Park & other Parks developed by or in-collaboration with State/Central Government: All eligible units will be entitled to following exemption : The limit of entitlement is mentioned below: Category Micro Small Medium & Large New Maximum of 250 % of Fixed capital Investment Maximum of 180 % of Fixed capital Investment Maximum of 100 % of Fixed capital Investment New & Existing unit undergoing Expansion/ Modernization/ Diversification Maximum of 200 % of additional Fixed capital Investment Maximum of 120 % of additional Fixed capital Investment Maximum of 90 % of additional Fixed capital Investment Contd

15 Industrial & Investment Policy of Assam, 2014 : Where to submit application To get the incentives under Industrial & Investment Policy, 2014, Eligibility Certificate (EC) is a must. Application for Eligibility Certificate to be submitted to the concerned authority (other than Micro units) within one year from the date of going into commercial production. Application for EC should be submitted to : In case of Micro & Small units to the concerned District Industries & Commerce Centre (DICC) of the State. For Medium & Large Industries to the Managing Director, Assam Industrial Development Corporation Ltd (AIDC Ltd),RGB Road, Guwahati Note : Process of Online Submission is going on, till completion, units may submit their applications with supporting documents to concerned implementing agency.

16 Application for Status of Mega project: Application along with the Project Report, Company Registration, Copy of IEM, land and other documents ( if available) may be submitted directly to Addl. Chief Secretary to the Government of Assam, Industries & Commerce Department, Block- C, 2 nd Floor, Assam Secretariat, Dispur, Guwahati Contact No: After scrutiny, the proposal will be placed before the appropriate Committee to grant of Mega Status.

17 Availability of land : North East Mega Food park North East Mega Food Park, Nathkuchi, Tihu, Nalbari ( 80 Km from Guwahati along East West Corridor ) Project Coordinator North East Mega Food Park Hotel Brahmaputra Ashok, MG Road, Guwahati Ph : , Fax : info@nefoodpark.com URL :

18 Availability of land/shed : Bamboo Technology Park, Chaygaon Bamboo Technology Park, Jambari Chaygaon ( 60 Km from Guwahati) Project Coordinator Bamboo Technology Park House No: 265, Chandmari, Guwahati bambootechnologypark@gmail.com URL :

19 Availability of land/sheds : Plastic Park at Tinsukia,/ Industrial Growth Centre Matia, Goalpara,/ Industrial Growth Centre Balipara, Sonipur/ IID Silapathar, Dhemaji/ IID Titabor, Jorhat/ IID Naltoli, Nagaon/ IID Malinibeel, Cachar, etc. Managing Director Assam Industrial Development Corporation Ltd RGB Road, Guwahati Ph: / aidcltd@gmail.com URL: Allotment : Up to 2 Acre by Managing Director, above 2 Acre by a State Level Committee

20 Availability of land/sheds : IID Parbatipur, Tinsukia/ IID Serfunguri, Kokrajhar, IID Banderdewa, Lakhimpur/ IGC Chaygao/ Industrial Area, Dobari, Sonitpur, etc. Managing Director Assam Industrial Infrastructure Development Corporation (AIIDC) Industrial Estate, Bamunimaidam, Guwahati Ph: / md@addicassam.in/ pksaikia@hotmail.com URL: Allotment : Up to 2 Acre by Managing Director, above 2 Acre by a State Level Committee

21 Availability of land/sheds : Food Park Chaygaon, Kamrup (R), etc. Managing Director Assam Small Industries Development Corporation (ASIDC Ltd) Bamunimaidam, Guwahati Ph: Allotment : Up to 2 Acre by Managing Director, above 2 Acre by a State Level Committee

22 Industrial Facilitation Cell: Assam Sl Name & designation Contact no/ 1 Shri. Swapnanil Barua, IAS Commissioner of Industries & Commerce, Assam, Udyog Bhawan, Bamunimaidam, Guwahati Shri. P K Saikia Additional Director of Industries & Commerce, Udyog Bhawan, Bamunimaidam, Guwahati Shri. Bipul Das Additional Director of Industries & Commerce, Udyog Bhawan, Bamunimaidam, Guwahati Shri. P Choudhury Joint Director of Industries & Commerce, Udyog Bhawan, Bamunimaidam, Guwahati Shri. T Kataki Dy. Director of Industries & Commerce, Udyog Bhawan, Bamunimaidam, Guwahati /717 commissioner@diccassam.com M pksaikia@hotmail.com bipuliitf@gmail.com tkataki@yahoo.co.in

23 Useful links Sl Activities URL 1 Industries & Commerce and 2 Taxation 3 Power & Electricity 4 Pollution Control 5 Gauhati Municipal Corporation 6 Guwahati Metropolitan Development Authority 7 Fire services 8 Contact address of Officials of Industries & Commerce Department

24 Thank You Visit us at : Call us at :

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