Eligible Enterprises

1. Capital Investment Subsidy

All Eligible enterprises shall submit their claims within 6months from DCP or date of issue of commercial guidelines , whichever is later to GM/DIO, DIC Concerned , through Online Service Portal . In case land & Building purchased has availed incentives under any Andhra Pradesh govt or state govt scheme , then the same is not considered as part of FCI.

In case land & Building purchased has not availed incentives under any Andhra Pradesh govt or state govt scheme , then the same is not considered as part of FCI.
Certificates on the depreciated value of building,Quality & Residual Life of building should certified by a chartered accountant and chartered civil Engineer shall be submitted along with application Subsidy shall be sanctioned on Eligible Fixed Capital Invesment or Approved/revised Project cost Which ever is lower

Reimburesment of NET SGST

For the purpose of reimbursement of Net SGST accrued to the State; to Large scale units, various districts of the State have been categorised as Less lndustrialised, Moderately lndustrialised and Highly lndustrialised districts as follows:

For reimbursement of SGST they should submit GSTR-3B and GSTR- 2A (as amended by the Government of lndia from time to time)within six months after completion of the financial year, i.e., on or before 30th September of the respective year as per check slip to the concerned GM/DIO, DIC through online incentive portal Net SGST accrued to the State for a period of 5 years from the DCP or up to realization of 100% FCI (excluding Land Cost), whichever is earlier shall be reimbursed.
Expansion/Diversification projects will be allowed for reimbursement of Net State Goods and Services Tax (SGST) paid on productionmade over and above the base annual production capacity of the original Enterprise/lndustry i.e., before expansion/ diversification

Net SGST accrued to the State.

Net SGST means the amount of SGST paid through cash ledger by the Eligible Unit in respect of 1st sale of eligible finished products billed and delivered to entity within Andhra Pradesh, after adjustment of set-off or any other credits available for the tax period, whichever is lower.

Eligible unit shall have to obtain a separate registration under GST Act for manufacturing eliglble products only. The eligible unit shall not carry out any trading activity or provision of any services not relating to eligible products from its place of business.
This facility is also applicable for expansion / diversification projects. New/expansion/diversification enterprises availing term loan from Scheduled Commercial Banks / Financial lnstitutions/Cooperative Banks/ RRB recognized by Reserve Bank of lndia, APSFC and SIDBI only shall be eligible under this scheme.

Interest Subsidy

lncentive by way of reimbursement of interest on term loan shall be available to Micro and Small Manufacturing Enterprises only.
The pattern of reimbursement of interest on terrn loan is given below:

All eligible lndustrial Enterprises shall submit their claims in the prescribed application form given (ANNEXURE -Vll) for reimbursement of interest subsidy within six months after completion of every half-year i.e., last date for filing claim application is 31st of March (of next calendar year) for first half-year and 30th of September for second half-year, to the concerned GM/DlO, DIC through Online lncentive Portal

The reimbursement of interest subsidy shall be based on certificate from the Bank/ Financial lnstitution concerned regarding
(i) the actual interest paid during the relevant half - year excluding penal interest
(ii) status of asset classification, i.e., whether standard asset or not.

Reimbursement Of Stamp Duty

lncentive by way of reimbursement of Stamp Duty shall be available to Micro and Small Manufacturing Enterprises only.
The pattern of reimbursement of Stamp Duty is given below:

All eligible Enterprises shall submit their claims in the prescribed application form (ANNEXURE- V) for reimbursement of Stamp Duty on purchase of land meant for industrial use and Stamp Duty related to lease of Land/Shed/Building within six months from the DCP or from the date of issue of these operational guidelines, whichever is later to the GM, DIC concerned, through Online lncentive Portal. Stamp Duty will be reimbursed only one time on the land/building/shed and subsequent transactions will not be eligible for stamp duty reimbursement even in case of land purchases in open auction conducted by the Financial lnstitution.

Reimbursement Of Land Conversion Charges

lncentive by way of reimbursement of Land Conversion Charges shall be avallable to Micro and Small Manufacturing Enterprises only.
The pattern of reimbursement of Land Conversion Charges is given below:

All eligible Enterprises shall submit their claims in the prescribed application form (ANNEXURE-V) for Relmbursement of land conversion within six months from the DCP or from the date of issue of operational guidelines, to the GM/DIO, DIC concerned through Online lncentive Portal.

Reimbursement Of Power Cost

lncentive by way of reimbursement of Electricity duty and Small Manufacturing Enterprises only.
The pattern cost is given below shall be available to Micro of reimbursernent of Power

All eligible units shall submit their claims in the prescribed application form given (ANNEXURE - Vl) for reimbursement of Electricity Duty within six months after completion of every half-year i.e., by 31st of March for first half-year and 30th of September for second half-year to the GM/DIO, DIC on half- yearly basis through online incentive portal.
This reimbursement is limited to the electricity duty paid related to the number of units consumed by the Enterprise. Electricity duty levied on Residential and Colony power consumption is not eligible towards reimbursement.
Reimbursement of Electricity Duty will be allowed in case of expansion/ diversification proiects over and above base power consumed. For the purpose of reimbursement, half yearly power consumption will be considered' The reimbursement will be made every six (6) months. But in case actual power consumed during the half year is less than the half year base consumption, then the consumption for that half year of expansionidiversificatiorr shall be treated as Nil
The base half year consumption will be half of highest annual power consumption of previous years of the expansion / diversification project as certified by Chartered Accountant. Power consumed over and above the base consumption will only be eligible for reirnbursement of Electricity Duty

Intellectual Property Rights(Ip) Acquisition Cost-reimbursement

lncentive by way of reimbursement of lP Acquisition cost shall be available to Micro, Small and Medium Manufacturing Enterprises only.
The pattern of reimbursement of lP Acquisition cost is given below:

This facility is available to all eligible Enterprises acquiring lntellectual property Rights from the Office of the Controller General of Patents, Designs and Trademarks.
All eligible lndustrial Enterprises shall submit thelr claims in the prescribed application form (Annexure-lX) for reimbursement of the expenses incurred for lntellectual Property Acquisition within six months from the date of acquiring lntellectual Property Rlghts along with required documents mentioned in Applicatlon, to the concerned GM/DlO, DIC through online incentive portal Fees paid to Patent Attorney, Patent Service Centre etc., and for patent Registration, Trademark Registration etc. will be eligible as cost / expenditure eligible for reimbursement.

Reimbursement Of Quality Certification

Incentive by way of reimbursement of Quality Certification shall be available to Micro and Small Manufacturing Enterprises only.
The pattern of reimbursement of Quality Cerlification is given below

All eligible lndustrial Enterprises shall submit thelr claims in the prescribed application form (Annexure-lX) for reimbursement of the expenses incurred for Quality certification within six months from the date of obtaining Quality certification along with required documents mentioned in Application, to the concerned GM/DlO, DIC through online incentive portal