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Policies & Schemes
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COMMERCE & INDUSTRIES >>
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Classification of Area
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| Group |
WBSSIS-2013 |
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Group A
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Kolkata Municipal Corporation, North 24-Parganas (Bidhannagar Municipal Corporation and Nabadiganta Industrial Township), South 24 Parganas (Alipur Subdivision)
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Group B
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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.
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Group C
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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)
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Group D
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Purulia,Bankura,Malda,Coochbehar, Paschim Medinipur,
UttarDinajpur,DakhsinDinajpur, Jalpaiguri, Darjeeling, Paschim Medinipur and area under Sundarban Development Board
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Category of Industries
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| Scale |
WBSSIS-2013 |
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Scale 1
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Rs.10 Cr. to Rs. 100 Cr.
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Scale 2
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Rs.100Cr. to Rs. 500 Cr.
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Scale 3
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Rs.500 Cr. to Rs. 1000 Cr.
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Scale 4
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Above Rs. 1000 Cr.
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Benefits available under WBSSIS 2013 Scheme
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| Sl. No |
Group |
Scale I |
Scale 2,3,4 |
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Industrial Promotional Assistance (IAP)
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‘B’
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‘C’
‘D’
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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.
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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.
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Employment Generation Subsidy (EGS)
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‘B’
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@ 80% on contribution made towards ESI & EPF for 5 Yr
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‘C’
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@ 80% on contribution made towards ESI & EPF for 7 Yr
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‘D’
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@ 100% on contribution made towards ESI & EPF for 10Yr
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Refund of Stamp Duty (SDR)
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‘B’
'C'
'D'
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Refund @ 75% of Stamp Duty
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Refund @ 50% of Stamp Duty
Refund @ 75% of Stamp Duty
Refund @90% of Stamp Duty
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Anchor Unit Subsidy
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‘B’
'C'
'D'
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Rs. 100 Lakh for first two manufacturing units with investment
of Rs. 50 Cr. and employment of 100.
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Patent Registration
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‘B’
'C'
'D'
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Financial assistance of 50% of expenditure incurred up to
Rs. 2 Lakh per patent
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Waiver on Land Conversion Fee
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‘B’
'C'
'D'
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Reimbursement @50%after implementation of the project
Reimbursement @75%after implementation of the project
Reimbursement @100% after implementation of the project
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Waiver on Land Conversion Fee
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‘B’
'C'
'D'
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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.
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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.
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FOOD PROCESSING >>
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About Food Processing
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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.
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INFORMATION & TECHNOLOGY >>
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Classification of Area
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Group A
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Kolkata Municipal Corporation, North 24 Parganas, South 24
Parganas, Howrah
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Group B
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District Hooghly, and sub-divisions of Siliguri, Kharagpur,
Durgapur, Asansol, Haldia, Kalyani
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Group C
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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.
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Group D
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Purulia,Bankura,Malda,Coochbehar, Paschim Medinipur, UttarDinajpur,DakhsinDinajpur,
Jalpaiguri, Darjeeling, Paschim Medinipur and area under Sundarban Development Board
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West Bengal ICT Incentive Scheme 2012
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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
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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
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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.
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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.
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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 )
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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.
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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.
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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.
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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.
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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.
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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
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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.
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MICRO, SMALL & MEDIUM ENTERPRISE >>
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Salient features of West Bengal Incentive Scheme 2013 for Micro, Small and Medium Enterprises (WBIS 2013 for MSMEs)
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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.
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Applicability of the scheme
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• 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.
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Eligibility criteria of the scheme
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• 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.
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Incentives available
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• 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.
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