Rajasthan Investment Promotion Scheme, 2014 1. Operative Period. 2. Definitions. 3. Applicability of the Scheme. 3A. Option to certain enterprise for selection of category. 4. Benefits to Manufacturing Enterprises. 5. Benefits to Service Enterprises. 6. Special Provisions for Women, Scheduled Castes, Scheduled Tribes and Persons with Disability Enterprise. 7. Benefits to Enterprises in Backward and Most Backward Areas. 8. Power to Grant Customized Package. 9. Benefits to Manufacturing Enterprises in Thrust Sectors. 9A. Benefits To Service Enterprise In Thrust Sector. 10. Provisions Related to Benefits. 11. Procedure for Claiming Incentives. 12. Procedure for Disbursement of Subsidy. 13. Provisions for EGovernance. 13A. Transfer of benefits in case of transfer of business. 14. Terms and Conditions. 15. Breach of Condition. 16. Authority for Implementation/Interpretation. 17. Rectification of a Mistake. 18. Appeal. 18A. Review by State Level Screening Committee (SLSC). 19. Revision by the State Government. 20. Review or Modification of Scheme.

Rajasthan Investment Promotion Scheme, 2014

Published vide Notification No.F.12(28)FD/Tax/2010 Part I-114 Jaipur, dated 8.10.2014

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No.F.12(28)FD/Tax/2010. - In order to promote investment in the State of Rajasthan, and to generate employment opportunities through such investment, the State Government of Rajasthan, in public interest, hereby issues "The Rajasthan Investment Promotion Scheme, 2014" (RIPS-2014) (hereinafter referred to as "the Scheme"). The Scheme shall promote investment made by Enterprise(s) for establishment of new unit and/or investment made by the existing Enterprise(s) for expansion and/or investment made for revival of sick enterprise.

Operative Period.- The Scheme shall come into effect from the date of issuance of this order and shall remain in force up to 31st March 2019.
Definitions.- (i) "Agri-marketing"means business that derives most of its revenue from agriculture and may cover processing, manufacturing and distribution of agricultural products;".

(ia) "Agro-processing" means processes that use agriculture products, agri-waste and intermediate agriculture products to produce products in a manner that there is a transformation in the nature of the agriculture product;

(ib) "Agriculture products" means produce of Agriculture, Horticulture, Sericulture, Floriculture, Aromatic, Herbal & Medicinal plants, Fisheries, Poultry, Apiculture, Dairy and shall include minor forest produce and livestock bases products;

(ic) "Agro-processing and Agri-marketing sector" means the sector comprising enterprises engaged in such Agro-processing and Agri-marketing activities as mentioned in Annexure-IV appended to the scheme;

(id) "Backward Area" means an area as the Government may so notify by an order;"

(ie) "Bioinformatics" means construction of database on genomes, protein sequences; modelling complex biological processes, including systems biology;

(if) "Bio-technology sector" means a sector comprising the enterprises engaged in manufacturing of such drugs, which involves the manipulation of micro-organism or biological substances to perform a specific process, essentially by use of those microorganisms or highly complex proteins from genetically-modified living cells as components in medications to treat various diseases and conditions and shall include:

(i) enterprises engaged in the development of a product or rendering service related to 'living systems';

(ii) enterprises engaged in the research & development beginning with the discovery of novel compounds, which then get ushered into the clinic for further testing which are used or derived by using specific living system and information or material derived there from; and

(iii) enterprises engaged in bio-informatics and bio-technology product.

Explanation. - Living System means plants, animals including humans and microbes and parts thereof, their genetic material and by-products;

(ii) "CST" means tax payable under the Central Sales Tax Act, 1956 to the Government of Rajasthan;

(iia) "Capital goods" means capital goods as defined under the Rajasthan Value Added Tax Act, 2003, and shall also include the generating set for use in generation of electrical energy;

(iii) "Ceramic and Glass Sector" means the industrial sector comprising enterprises manufacturing ceramic, glass or their products;

(iv) "Commencement of Commercial Production/ Operation" means:

(a) For a new enterprise, the date on which the enterprise issues,-

the first sale bill of the goods manufactured related to the investment made under the Scheme; or
the first bill of commercial transaction related to the investment made under the Scheme; or
the first receipt of deposit of fee/ charges etc. for providing any service with respect to facilities set up related to investment under the Scheme; or

Provided that investment made in development of an industrial park, it shall mean the date of handing over of possession to the first unit in the park.

(b) For an existing enterprise making investment for expansion, the date on which the enterprise issues,-

the first sale bill of the goods manufactured after completion of expansion; or
the first bill of commercial transaction after completion of expansion; or
the first receipt of deposit of fee/ charges etc. for providing any service with respect to facilities set up after completion of expansion:

Provided that investment made in development of an industrial park, it shall mean the date of handing over of possession to the first unit in the park.

(c) For revival of sick industrial enterprise, the date on which the enterprise issues the first sale bill of the goods manufactured after its revival;

(iva) "convention center" means a covered pillar-less air conditioned hall having minimum carpet area of 5000 square feet which provides place for meetings, conventions/conferences, exhibitions and can accommodate at least 500 person at one point of time.

(v) "Conversion Charges" means the conversion charges payable to Government for change in land use and shall include any part of such charges payable to local bodies;

(vi) "Dairy Sector" means the industrial sector comprising enterprises processing raw milk into products such as consumer milk, cheese, ice cream, caseins, whey proteins etc;

(via) "Defense Sector" means the industrial sector comprising enterprises engaged in manufacturing of goods as mentioned in the list of Defense Item requiring Industrial License as notified by Department of Industrial Policy and Promotion, Ministry of Commerce and Industry, Government of India.

(vib) "Desalination sector" means an enterprise engaged in purification of water having Total Dissolved Solids(TDS) more than 3,000 parts per million (ppm) by reducing it to 500 ppm or below, to make it suitable for human consumption.

(vii) "Electricity Duty" means the duty payable under the Rajasthan Electricity (Duty) Act, 1962;

(viii) "Electronic System Design Manufacturing(ESDM)" means electronic hardware design and manufacturing (which shall include embedded software) for information technology, telecommunications, defense, medical, industrial automotive, consumer product, applications and components, part and accessories required for the aforesaid product and applications;

(ix) "Employment by an enterprise" means to employ any person, other than the directors, promoters, owners and partners, for wages or salary to do any manual, unskilled, skilled, technical or operational work, in or in connection with the work of an enterprise and who works in the premises of the enterprise and gets his / her wages or salary either directly from the enterprise or whose wages or salary is reimbursed by the enterprise;

(x) "Enterprise" means an industrial undertaking or a business concern or any other establishment, by whatever name called, engaged in manufacture of goods, in any manner, or engaged in providing or rendering of service or services, as may be specified by an order by the State Government;

(xi) "Entertainment" shall have the same meaning as defined in the Rajasthan Entertainments and Advertisements Tax Act, 1957;

(xii) "Entertainment Tax" means the tax payable under the Rajasthan Entertainments and Advertisements Tax Act, 1957;

(xiii) "Existing Enterprise" means a manufacturing or service enterprise that is engaged in commercial production or operation during the operative period of the Scheme;

(xiv) "Expansion" means creation of additional capacity for production of goods or operational capacity for service in same line of production/operation or through a new product line or new line of services by an existing enterprise provided that in case of expansion at existing site, additional investment is more than 25% of its existing investment (as per the Gross Block) at the beginning of the year in which the project for expansion has been initiated at that site;

(xiva) "Food Park" means an area where market is provided for agriculture products, by bringing together farmers, processors, aggregators, distributors and retailers at one place. It shall also include Mega Food Parks being set up under the scheme of Government of India;

[(xivb) "Food Processing Sector" means the sector comprising enterprises engaged in such manufacturing processes in which raw products of agriculture, animal husbandry or fisheries is transformed to make it edible for human consumption and such enterprise is located in the food park as defined in the Scheme;

Explanation. - It is classified that if any enterprise of Food Processing Sector falls in any other sector like Agro-processing and Agri-marketing sector or Dairy sector etc., then it shall deemed to be covered under food Processing Sector.]

(xv) "Industrial Gases sector" means the sector comprising enterprises manufacturing gases for use in industries, excluding poisonous gases such as Methyl Isocyanate (MIC);

(xvi) "Investment" or "Eligible Fixed Capital Investment (EFCI)"means investment made by an enterprise in fixed assets, in the following, up to the date of commencement of commercial production:

(a) price paid for the land;

(b) cost of new factory sheds and other new industrial buildings;

(d) other investment made in new fixed assets essential for production of the unit as approved by the Screening Committee; and

(e) technical know-how fees or drawing fees paid in lump-sum to foreign collaborators or foreign suppliers or paid to laboratories recognized by the State Government or the Government of India.

Provided that investment made in:

(a) land in excess of 30% of the total investment/EFCI made; and

(b) purchase of existing factory sheds, industrial buildings; and

(d) plant and machinery transferred from other locations,

by the Enterprise shall not be included in investment/EFCI.

Provided further that investment made, in purchase of a manufacturing enterprise, which has been taken over before the commencement or during the operative period of this Scheme, and sold during the operative period of the Scheme by RIICO/ RFC/ Central Financial Institutions/ Banks, shall be allowed for computation of EFCI.

(xvia) "IT Enabled Service" means any service provided or rendered by using the resources of Information and Communication Technology.

(xvib) "IT Infrastructure" means the physical setup developed by an enterprise for sale or lease or transfer on lease-cum-sale, for use to an enterprise of IT sector or the physical setup developed by an enterprise of IT sector for its own use.

(xvic) "IT Products" means computer, digital-data communication and digital-data broadcasting products as notified by the Ministry of Finance, Government of India or Central Board of Excise & Customs.

(xvid) "IT Sector" means the sector comprising enterprises engaged in manufacturing of hardware other than Electronic System Design Manufacturing (ESDM), and shall include:

(i) Enterprises engaged in production and development of IT software,

(ii) Enterprises rendering IT services and IT enabled services b;

(iii) Enterprises engaged in development of IT infrastructure;

(iv) Enterprises imparting training as IT training institutions;

(v) Enterprises engaged in telecommunication; and

(vi) Robotic enterprises.

(xvie) "IT Services" means any service in IT sector which results from the use of any IT system for realizing value addition.

(xvif) "IT Software" means any representation of instructions, data, sound or image, including source code and object code recorded in a machine readable form, and capable of being manipulated for providing inter connectivity to a user, by means of an automatic data processing machine covered under IT products.

(xvig) "IT Training Institution" means an institution imparting training in the field of IT, IT Enabled Service and IT Services and having an accreditation / affiliation from NIELIT (GOI) or any University established by Law in India or any Institution which has a Deemed University status as per the UGC Act.

(xvih) "Kota stone, Marble and Granite Sector" means the industrial sector comprising enterprises engaged in any of the following activities, namely:

(a) splitting;

(b) polishing;

(d) chamfering; and

(e) calibrating

of Kota stone or Marble or Granite

(xvii) "Land Tax" means the tax payable under chapter VII of the Rajasthan Finance Act , 2006;

(xviii) "Large Enterprise" means a manufacturing enterprise other than Micro, Small and Medium Enterprises;

(xix) "Luxury Tax" means the tax payable under the Rajasthan Tax on Luxuries (In Hotels and lodging Houses) Act, 1990;

(xx) "Mandi Fee" means the fee being levied and paid under the Rajasthan State Agriculture Produce Market Act, 1961;

(xxi) "Manufacturing Enterprise" means an enterprise employing plant and machinery in processing of goods which brings into existence a commercially different and distinct commodity and shall include an enterprise in the tourism sector and Agro-processing and Agri-marketing sector, but shall not include such processing as may be specified by the State Government by an order;

(xxii) "Micro, Small or Medium Enterprise (MSME)"means a manufacturing enterprise notified as such under the Micro, Small and Medium Enterprises Development Act, 2006;

(xxiii) "Most Backward Area" means an area, which is more backward than backward area and is notified as such by the Government in the Finance Department, by an order;

(xxiv) "New Unit" means a new manufacturing or service enterprise set up by making investment within the meaning of clause (xvi) and includes a unit set up by an existing enterprise for manufacturing products or providing services which are different from those being manufactured or provided by it in the State, by making investment within the meaning of clause (xvi) and having separately identifiable books of accounts and depositing the taxes and duties leviable under any State Act including Provident Fund separately;

(xxv) "Person with disability (PwD)" means a person suffering from not less than forty percent of any of the following disability:

(a) blindness;

(b) low vision;

(d) hearing impairment;

(e) locomotor disability;

(f) mental retardation;

(g) mental illness

as certified by a Medical Authority i.e. any hospital or institution specified for this purpose by the Government of Rajasthan under the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995;

(xxvi) "Pharmaceutical Sector" means the industrial sector comprising enterprises manufacturing drugs, medicine, vaccines, syringe, surgical dressing and medicated ointment under license issued under the Drugs and Cosmetics Act, 1940;

(xxvii) "Plastic to oil manufacturing Sector" means the industrial sector comprising enterprises manufacturing petrol, diesel or any other hydrocarbon fuel using plastic waste as raw material;

(xxviii) "Power Loom Sector" means the industrial sector comprising enterprises manufacturing textile fabric using yarn as a raw material with the help of looms operated by power;

(xxix) "Recycled Fiber" means fiber manufactured from used PET bottles and used as a raw material in manufacturing of yarn;

(xxx) "Revival of a Sick Industrial Enterprise" means, in case the sick industrial enterprise was lying closed due to sickness, re-commencement of commercial production, and in case of a running sick industrial enterprise, enhancement of production level due to infusion of fresh funds for change in production process/ technology/ product line, subject to condition that the enterprise provides employment to the extent of 50% in the first two years and 100% within five years from the date of commencement of commercial production of the maximum employment attained in any month of the 3 preceding years from the date of its declaration as a sick industrial enterprise;

(xxxa) "Robotics Enterprise" means an enterprise engaged in manufacturing of robots or engaged in providing or rendering of services related to robots.

(xxxb) "Robots" means a machine which is an automatically controlled, reprogrammable, multipurpose manipulator programmable in three or more axes;

(xxxi) "Screening Committee" means State/ District level Screening Committee (SLSC/DLSC) as mentioned in Annexure-II, appended to the Scheme, for sanction of benefits under the Scheme;

However, for Agri-processing enterprise as defined in Policy for Promotion of Agro-Processing and Agri-Business, 2010, the Committee for sanctioning benefits shall be the District Level Sanctioning Committee or the State level Empowered Committee under that policy;

(xxxii) "Service Enterprise" means an enterprise engaged in providing or rendering of services, as the Government in the Finance Department may notify by an order;

(xxxiii) "Sick Industrial Enterprise" means

(a) A manufacturing enterprise which has been declared sick before the commencement or during the operative period of this Scheme by the competent authority under the provisions of the Sick Industrial Companies (Special Provision) Act, 1985; or

(b) A manufacturing enterprise, which has been taken over before the commencement or during the operative period of this Scheme and sold during the operative period of the Scheme to a new management by RIICO/ RFC/ Central Financial Institutions/ Banks; or

(c) A manufacturing micro and small enterprise not covered under the provisions of the Sick Industrial Companies (Special Provision) Act, 1985, identified as sick by the principal loaning bank in accordance with the guidelines issued by the Reserve Bank of India, from time to time and declared as sick in accordance with the procedure as prescribed under the Rajasthan Sick Micro & Small Enterprises (Revival and Rehabilitation) Scheme, 2015;

(xxxiv) "Stamp Duty" means the duty defined as stamp duty payable under the Rajasthan Stamp Act, 1998;

(xxxv) "State Empowered Committee (SEC)" means the State Empowered Committee constituted under Section 3 of the Rajasthan Enterprises Single Window Enabling and Clearance Act, 2011;

(xxxvi) "Technical Textile Sector" means the industrial sector comprising enterprises manufacturing textile materials and products manufactured primarily for their technical performance and functional properties rather than their aesthetic or decorative characteristics. Based on the application point of view technical textiles may fall in any of the following groups:

(a) Agro tech (Agriculture, horticulture and forestry)

(b) Build tech (building and construction)

(d) Geo tech (geo textiles, civil engineering)

(e) Home tech (components of furniture, household textiles and floor coverings)

(f) Indu tech (filtration, cleaning and other industrial)

(g) Med tech (hygiene and medical)

(h) Mobil tech (automobiles, shipping, railways and aerospace)

(i) Oeko tech (environmental protection)

(j) Pack tech (packaging)

(k) Pro tech (personal and property protection)

(l) Sport tech (sport and leisure);

(xxxvia) "Telecommunications Enterprise" means an enterprise engaged in telecommunications including Basic Telecom Providers, VSAT, Cellular (Mobile), Telecom Infrastructure, LAN, ISPs and any other value added services licensed by Ministry of Communications & IT, Government of India.

(xxxvii) "Textile Sector" means the industrial sector comprising enterprises manufacturing/processing all kind of fibers, yarn, fabrics, garments, apparels, hosiery, made-ups using such processes as spinning (which includes blow room to yarn packaging, Ring Spinning, Rotors or Jet Spinning), Weaving, Dyeing & Processing, Knitting, Machine Carpeting, Machine Embroidery and any other activities/process like crimping, texturizing, twisting, winding, sizing etc. within the entire Textile value chain;

(xxxviii) "Tourism Sector" means -

(a) A hotel or motel making minimum investment of rupees two crore and having accommodation of minimum 20 let-able rooms; or

(b) A heritage hotel, certified as such by the Ministry of Tourism, Government of India and / or by the Department of Tourism, Government of Rajasthan; or

(bb) a convention center or a resort making minimum investment of rupees two crore; or

[(bbb) A Healthcare Centre providing dietary, nutritional, preventive, yoga, naturopathy any ayurvedic panch-karma facilities, making minimum investment of rupees two crore and having accommodation of minimum ten (10) let-able rooms; or]

(c) Or any other immovable tourism unit other than a restaurant, defined as such under the Tourism Policy of the State, subject to the condition that it shall be eligible for only such benefits as may be granted to it by the State Empowered Committee.

(xxxix) "Women/ Schedule Caste (SC)/ Schedule Tribe (ST) / Person with disability (PwD) enterprise" means an enterprise other than a Company constituted under the Companies Act, 1956 and other association of persons by whatsoever name it may be called, having:

(a) Women/ Schedule Caste (SC)/ Schedule Tribe (ST)/ Person with disability (PwD) as proprietor, in case of proprietorship enterprise; or

(b) majority of partners who are Women/ Schedule Caste (SC)/ Schedule Tribe (ST)/ Person with disability (PwD) and such partners are working partner(s) having more than 50% investment in the capital of the enterprise, in case of partnership including limited liability partnerships;

(xl) "VAT" means the tax payable under the Rajasthan Value Added Tax Act, 2003;

(xli) "Year" means financial year (From 1st April to 31st March) and quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March;

(xlii) "Zero Liquid Discharge Based Treatment Plant" means effluent treatment plant in which the effluent water is either used or fully evaporated and no effluent is discharged out of factory premises, as certified by the Rajasthan State Pollution Control Board;

Applicability of the Scheme.- 3.1 Subject to clause 3.3 below, the Scheme shall be applicable to the following classes of enterprise(s) and investment, excluding investment mentioned in Annexure-I, appended to the Scheme:

(i) New and existing enterprises making investment for setting up new units;

(ii) Existing enterprise making investment for expansion; and

(iii) Sick enterprises making investment for its revival:

provided that the enterprise shall commence commercial production or operation during the operative period of the Scheme.

3.2 Notwithstanding anything contained in clause 3.1 above, the State Government, on the recommendation of the State Empowered Committee (SEC), may grant the benefit of the Scheme to the first manufacturing enterprise, investing Rs. 250 crore or more in a block notified as a most backward area, provided that the investment is not relating to entry number 1 and 4 of Annexure I, appended to the Scheme.

3.3 The Scheme shall not be applicable to an enterprise if its commercial production or operation has commenced before the issuance of this order or an entitlement certificate or any order or any customized package has been issued to provide any incentive or benefit under RIPS-2010 or any other Scheme or policy or otherwise for such unit.

3.4 Notwithstanding anything contained in clause 3.3 above, the State Government, on the recommendation of the State Empowered Committee (SEC), may grant the benefit of the Scheme to an enterprise to whom an entitlement certificate under the RIPS-2010 has been issued but due to genuine hardship, has failed to:

(i) avail the benefits as granted to it under the said entitlement certificate; and

(ii) initiate any civil work related to the proposed project up to the date of issuance of RIPS-2014.

3A. Option to certain enterprise for selection of category. - Where an eligible enterprise falls under both the categories i.e. manufacturing enterprise and service enterprise, it shall have to opt for benefits in any one of the following two categories, namely:

(a) as manufacturing enterprise; or

(b) as service enterprise.

Benefits to Manufacturing Enterprises.- An eligible manufacturing enterprise other than the enterprises as mentioned in part A of annexure IV appended to the scheme and the enterprises engaged in manufacturing of cattle feed/ poultry feed/ fish feed shall be granted benefits and incentives as given below:

(i) Investment subsidy of 30% of VAT and CST which have become due and have been deposited by the enterprise for seven years;

(ii) Employment Generation Subsidy up to 20% of VAT and CST which have become due and have been deposited by the enterprise, for seven years;

(iii) Exemption from payment of 50% of Electricity Duty for seven years, provided that for enterprises engaged in tourism sector, it shall be restricted to 25% of the Electricity Duty;

(iv) Exemption from payment of 50% of Land Tax for seven years;

(v) Exemption from payment of 50% of Mandi Fee for seven years;

(vi) Exemption from payment of 50% of Stamp Duty on purchase or lease of land and construction or improvement on such land, provided that this exemption shall not be allowed to the sick industrial enterprise covered under clause 2 (xxxiii) (c)

(vii) Exemption from payment of 50% of conversion charges payable for change of land use

(viii) 100% exemption from payment of Entry Tax, to the enterprise making investment more than Rs. 750 crores, on Capital goods for setting up of plant for new unit or for expansion of existing enterprise or for revival of sick industrial enterprise, brought into the local areas before the date of commencement of commercial production.

Benefits to Service Enterprises.- An eligible service enterprise shall be granted benefits and incentives as given below:

(i) Reimbursement of 50% of amount of VAT paid on purchase of plant and machinery or equipment for a period up to seven years from the date of issuance of the entitlement certificate, provided that for enterprises engaged in providing entertainment, the reimbursement shall be restricted to 25% such amount of VAT paid;

(ii) Exemption from payment of 50% of Entertainment Tax for seven years;

(iii) Exemption from payment of 50% of Electricity Duty for seven years, provided that for enterprises engaged in providing entertainment, it shall be restricted to 25% of the Electricity Duty;

(iv) Exemption from payment of 50% of Land Tax for seven years;

(v) Exemption from payment of 50% of Stamp Duty on purchase or lease of land and construction or improvement on such land;

(vi) Exemption from payment of 50% of conversion charges payable for change of land use

(vii) 100% exemption from payment of Entry Tax, to the enterprise making investment more than Rs. 750 crores, on equipment required for rendering services by new enterprise or by existing enterprise under expansion, brought into the local areas before the date of commencement of commercial operation.

Notwithstanding anything contained in this clause, the food parks shall only be granted the benefit of 50% exemption from payment of stamp duty on the first conveyance of plot/ building for development of park.

Special Provisions for Women, Scheduled Castes, Scheduled Tribes and Persons with Disability Enterprise.- Eligible Women/ Schedule Caste (SC)/ Schedule Tribe (ST) / Person with disability (PwD) enterprises shall in addition to the benefits specified in other clauses of the Scheme, be eligible to avail the following additional benefits:

(i) 50% additional exemption from payment of conversion charges payable for change of land use;

(ia) A manufacturing enterprise shall get additional Investment subsidy to the extent of 10% of VAT and CST which have become due and have been deposited by the enterprise;

(ii) A service enterprise shall get additional 10% reimbursement of VAT paid on the plant and machinery or equipment for a period up to seven years from date of issuance of the entitlement certificate for this purpose.

Benefits to Enterprises in Backward and Most Backward Areas.- An eligible enterprise, other than a cement manufacturing enterprise, making investment in a backward area or a most backward area shall be granted the same benefits as would have been applicable if the enterprise was located elsewhere in the state but the period of benefit, except for interest subsidy, shall be extended to ten years.

Provided that the State Government may, on the recommendation of the State Empowered Committee (SEC), grant to a manufacturing enterprise, other than a cement manufacturing enterprise and a service enterprise making an investment in a backward area, such benefits as mentioned in clauses 7.2 and 7.3 respectively, which are applicable for investments in most backward areas, with a view to attract investment in the backward area.

[7.1.1 An eligible enterprise, other than a cement manufacturing enterprise, making investment in a backward area shall be granted the following additional benefits in addition to the benefits under clause 7.1 above:

(i) Additional investment subsidy of 15% of the VAT and CST, which have become due and have been deposited by the enterprise for a period of seven years;

(ii) 50% exemption from payment of Electricity Duty; and

(iii) 50% exemption from payment of conversion charges payable on change of land use; and

(iv) 0.5% special interest subsidy, if enterprise is eligible for interest subsidy under the scheme.

7.2 An eligible enterprise, other than a cement manufacturing enterprise, making investment in a most backward area shall be granted the following additional benefits in addition to the benefits under clause 7.1 above:

(i) additional investment subsidy of 35% of the VAT and CST which have become due and have been deposited by the enterprise for a period of seven years;

(ii) 50% exemption from payment of Electricity Duty; and

(iii) 50% exemption from payment of conversion charges payable on change of land use; and

(iii) 1% special interest subsidy, if enterprise is eligible for interest subsidy under the scheme.]

7.3 A service enterprise making investment in a backward area shall, in addition to benefits mentioned in other clauses of the Scheme, get additional 10% reimbursement of VAT paid and a service enterprise making investment in a most backward area shall, in addition to benefits mentioned in other clauses of the Scheme, get additional 20% reimbursement of VAT paid on the plant and machinery or equipment for a period up to seven years from the date of issuance of the entitlement certificate for this purpose.

Power to Grant Customized Package.- Notwithstanding anything contained in the Scheme, the State Government, on the recommendation of State Empowered Committee (SEC), may grant a customized package under section 11 of the Rajasthan Enterprises Single Window Enabling and Clearance Act, 2011, to the following manufacturing enterprises, other than cement manufacturing enterprises:

(a) Enterprises investing more than Rs. 100 crore or providing minimum employment to 200 persons, in most backward areas as notified under the Scheme; or

(b) Enterprises investing more than Rs. 200 crore or providing minimum employment to 250 persons, in backward areas as notified under the Scheme; or

(d) Enterprises investing more than Rs. 100 crore and using the mineral mentioned in Annexure-III appended to the Scheme, as main raw material; or

(e) Enterprises investing Rs. 100 crore or more, or providing employment to at least 250 persons, in Agro-processing and Agri-marketing sector; or

(f) Enterprises investing more than Rs. 100 crore and providing employment to more than 200 persons in Bio-Technology sector.

8.1A Notwithstanding anything contained in clause 8.1 of the scheme, the State Government on the recommendation of State Empowered Committee (SEC), may grant a customized package under section 11 of the Rajasthan Enterprises Single Window Enabling and Clearance Act, 2011, to the cement manufacturing enterprises investing more than Rs. 750 crore:

Provided that the benefits of investment subsidy and employment generation subsidy under such customized package, shall not be granted for a period exceeding seven years and the total amount of such subsidies shall not exceed 55% of VAT and CST which have become due and has been deposited by the enterprise.

8.2 Notwithstanding anything contained in the Scheme, the State Government may grant a customized package to the service enterprises investing more than Rs. 200 crore or providing employment to more than 500 persons.

8.3 Notwithstanding anything contained in the Scheme, the State Government, on the recommendation of State Empowered Committee (SEC), may grant a customized package under section 11 of the Rajasthan Enterprises Single Window Enabling and Clearance Act, 2011, to the manufacturing enterprises in IT sector investing more than Rs. 200 crore or providing employment to more than 400 persons.

Benefits to Manufacturing Enterprises in Thrust Sectors.- 9.1. Notwithstanding anything contained in the Scheme, the State Government may grant a special package of incentives and exemptions, which may be over and above the incentives and exemptions under Clauses 4 to 7 to a manufacturing enterprise in a thrust sector in addition to the thrust sectors mentioned in sub-clause 9.3 to 9.18

9.2. Manufacturing enterprises in the sectors mentioned hereunder shall be allowed benefits as mentioned in the relevant sector, in addition to benefits related to tax exemptions mentioned at (iii) to (viii) of clause 4 and benefits mentioned in clauses 6 and 7, if applicable.

Provided that an enterprise of power loom sector and textile sector may opt for benefits provided in clause 4 to 7, if applicable, in lieu of the benefits mentioned in this clause.

9.3 Ceramic and Glass sector. - Enterprises making a minimum investment of five crore rupees in the ceramic and glass sector shall be granted the following benefits:

(a) Investment Subsidy of 50% of VAT and CST which have become due and have been deposited by the enterprise for ten years; and

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for ten years

Provided that for enterprises making a minimum investment of fifty lakh rupees in the ceramic and glass sector in a ceramic hub, as notified by the Industries Department and having at least ten enterprises with a minimum investment of fifty lakh rupees each, the quantum of investment subsidy shall be 65% of VAT and CST which have become due and have been deposited by the enterprise for ten years.

9.4 Dairy sector. - Enterprises making a minimum investment of twenty five crore rupees in the dairy sector shall, be granted the following benefits:

(a) Investment Subsidy of 50% of VAT and CST which have become due and have been deposited by the enterprise for ten years;

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for ten years; and

(c) 50% exemption from payment of Entry Tax on capital goods, for setting up of plant for new unit or for expansion of existing enterprise or for revival of sick industrial enterprise, brought into the local areas before the date of commencement of commercial production/operation.

9.5 ESDM sector. - 9.5.1 Enterprises, making an investment equal to or above twenty five lakh rupees but below two hundred fifty crore in the ESDM sector, shall be granted the following benefits:

(a) Investment Subsidy of 75% for first four years, 60% for next three years and 50% for last three years, of VAT and CST which have become due and have been deposited by the enterprise;

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for ten years; and

(c) 50% exemption from payment of Entry Tax on capital goods, for setting up of plant for new unit or for expansion of existing enterprise or for revival of sick industrial enterprise, brought into the local area before the date of commencement of commercial production/operation.

9.5.2 Enterprises, making an investment equal to or above two hundred fifty crore but below five hundred crore rupees in the ESDM sector, shall be granted the following benefits:

(a) Investment Subsidy of 90% of VAT and CST which have become due and have been deposited by the enterprise, for seven years;

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for seven years; and

(c) 50% exemption from payment of Entry Tax on capital goods, for setting up of plant for new unit or for expansion of existing enterprises or for revival of sick industrial enterprises, brought into the local area before the date of commencement of commercial production/operation.

9.5.3 Enterprises, making an investment equal to or above five hundred crore rupees in the ESDM sector, shall be granted the following benefits:

(a) Investment Subsidy of 90% of VAT and CST which have become due and have been deposited by the enterprise, for ten years;

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for ten years; and

9.5.4 Notwithstanding anything contained in clause 9.5.1 to 9.5.3 above, for enterprise, making an investment equal to or above twenty five lac rupees but below fifty crore rupees in the ESDM sector, during the period 01.10.2015, to 31.03.2017, and commences commercial production up to 31.03.2017, shall be granted the following benefits:

(a) Investment subsidy of 75% for first four years, 60% for next three years and 50% for last three years, of VAT and CST which have become due and have been deposited by the enterprise;

(b) Employment Generation subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for ten years and

(c) 50% exemption from payment of Entry tax on capital goods for setting up of plant for new unit or for expansion of existing enterprise or for revival of sick industrial enterprise, brought into local area before the date of commencement of commercial production.

9.5.5 Notwithstanding anything contained in clause 9.5.1 to 9.5.3 above, for enterprise, making an investment equal to or above fifty crore in the ESDM sector and providing direct employment to at least one thousand persons, during the period 01.10.2015, to 31.03.2017, and commences commercial production up to 31.03.2017, shall be granted the following benefits:

(a) Investment Subsidy of 100% of VAT and CST, which have become due and have been deposited by the enterprise, for 10 years. This subsidy shall be allowed without any limit or linkage with Eligible Fixed Capital Investment.

(b) 5% Interest subsidy for 10 years, subject to maximum Rs. 50 lacs per annum.

(c) 50% Additional exemption from payment of Stamp Duty on purchase or lease of land and construction or improvement on such land.

(d) Exemption from payment of 50% of Electricity Duty for additional three years.

(e) 75% exemption from payment of Entry Tax, on Capital goods for setting up of plant for new unit, brought into the local areas before the date of commencement of commercial production.

Explanation. - For the purpose of this clause the expression "Direct Employment" shall mean the employment to any person other than the directors, promoters, owners and partners of the enterprise, who get his/her salary / wages directly from the enterprise, i.e. he is on roll employee of the enterprise.

9.6 Industrial Gases sector. - Enterprises making a minimum investment of fifty crore rupees in the industrial gases sector shall, be granted the following benefits:

(a) Investment Subsidy of 60% of VAT and CST which have become due and have been deposited by the enterprise for seven years; and

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for seven years.

9.7 MSME sector. - Manufacturing enterprises in the MSME sector shall, in addition to benefits mentioned in clause 4, if applicable, be granted the following benefits:

(a) For micro and small enterprises in rural areas 75% exemption from payment of electricity duty in place of 50% exemption from payment of electricity duty under sub-clause (ii) of clause 4, as provided in notification number F.12(99)FD/Tax/07-56 of 05.10.2009, as amended from time to time;

(b) Reduced CST of 1%, against C form, on sale of goods for a period of ten years, for micro and small enterprises as provided in notification number F.12(99)FD/Tax/07-66 of 14.02.2008 as amended from time to time;

(c) 50% exemption from payment of Entry Tax on raw and processing materials and packaging materials excluding fuel as provided in notification number F.12(99)FD/Tax/07-65 of 14.02.2008 as amended from time to time; and

(d) Reduced stamp duty of Rs 100 per document in case of loan agreements and deposit of title deed and lease contract and Rs 500 per document in case of simple mortgage with or without transfer of possession of property executed for taking loan for setting up of micro, small or medium enterprises or enhancing credit facilities or transfer of loan account from one bank to another by MSME as provided in notification number F.2 (97)FD/Tax/2010-11 of 25.04.2011.

9.8 Pharmaceutical sector. - Enterprises making a minimum investment of fifty crore rupees in the pharmaceutical sector and providing a minimum employment of 200 persons shall be granted the following benefits:

(a) Investment Subsidy of 50% of VAT and CST which have become due and have been deposited by the enterprise for seven years;

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for seven years; and

9.9 Plastic to Oil Manufacturing sector. - Enterprises making a minimum investment of one crore rupees in the plastic to petrol manufacturing sector shall be granted the following benefits:

(a) Investment Subsidy of 60% of VAT and CST which have become due and have been deposited by the enterprise for ten years;

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for ten years; and

9.10 Power loom sector. - Enterprises making a minimum investment of twenty five lakh rupees in the power loom sector and giving employment to minimum ten persons in an area specified by an order for this purpose by the Industries Department in the districts of Jodhpur, Pali and Barmer shall be granted the same benefits as provided to the textile sector. Such enterprise shall get 30% additional reimbursement of VAT on purchase of yarn for seven years in addition to the reimbursement of VAT under clause 9.11(e).

9.11 Textile sector. - Enterprises making a minimum investment of twenty five lakh rupees in the textile sector shall be granted the following benefits for the period as mentioned in clause 10.7 of the Scheme:

(a) 5% interest subsidy;

(b) additional 1% interest subsidy for enterprises making investment more than Rs.25 crore;

(d) Capital Subsidy on zero liquid discharge based effluent treatment plant equivalent to 20% of amount paid to the suppliers for the plant excluding civil work, subject to a maximum of Rs.1crore;

(e) 50% reimbursement of VAT on purchase of yarn, fiber, recycled fiber yarn, cotton and pet bottles for use in manufacture of goods within the State, for sale by him; and

(f) 50% exemption from payment of Entry Tax on capital goods, for setting up of plant for new unit or for expansion of existing enterprise or for revival of sick industrial enterprise, brought into the local areas before the date of commencement of commercial production/operation.

9.12 Tourism Sector. - 9.12.1 Enterprises of the tourism sector covered under sub-clause (a), (b) and (bb) of clause 2 (xxxviii) of the Scheme shall be granted the following benefits:

(a) Investment Subsidy of 50% of VAT and CST which have become due and have been deposited by the enterprise for seven years;

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for seven years;

(c) Reimbursement of 25% of amount of VAT paid on purchase of plant and machinery or equipment for a period up to seven years from the date of issuance of the entitlement certificate;

(d) Exemption from payment of 50% of Entertainment Tax for seven years;

(e) Exemption from payment of 100% of Luxury Tax for seven years;

(f) Land allotment in urban and rural areas at DLC rates;

(g) 25% additional exemption from payment of stamp duty chargeable on the instrument of purchase or lease of more than 100 years old heritage property in the State, for the purpose of hotel development under the Scheme declared by the Tourism Department as provided in notification no. F.12 (20) FD/ Tax / 2005- 219 of 24.03.2005

(h) 50% additional exemption from payment of conversion charges; and

(i) 100% exemption from payment of development charges shall be provided in accordance with the notifications/ circulars/ orders issued by the concerned departments for implementation of Tourism Policy of the State Government.

9.12.2 Notwithstanding anything contained in the Scheme, an enterprise making investment in the tourism sub-sector defined under sub-clause (c) of clause 2 (xxxviii) of the Scheme shall be granted the benefits, as may be provided to it by the State Empowered Committee.

9.13 Kota stone, Marble and Granite Sector. - Enterprises making a minimum investment of twenty five lakh rupees in the sector shall be granted the following benefits:

(i) Investment Subsidy of 55% of VAT and CST which have become due and have been deposited by the enterprise for seven years; and

(ii) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for seven years.

9.14 Defense sector. - 9.14.1 Enterprises, making an investment equal to or above one hundred crore rupees but below five hundred crore rupees in the defense sector shall be granted the following benefits:

(a) Investment Subsidy of 50% of VAT and CST which have become due and have been deposited by the enterprise, for seven years;

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for seven years; and

(c) 50% exemption from payment of Entry Tax on capital goods, for setting up of plant for new unit or for expansion of existing enterprise or for revival of sick industrial enterprise, brought into the local area before the date of commencement of commercial production.

9.14.2 Enterprises making an investment equal to or above five hundred crore rupees in the defense sector shall be granted the following benefits:

(a) Investment Subsidy of 65% of VAT and CST which have become due and have been deposited by the enterprise, for ten years;

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for ten years; and

9.15 Desalination Sector. - 9.15.1 Enterprises, making an investment equal to or above four crore rupees in Desalination sector, shall be granted the following benefits:

(a) 50% exemption from payment of entry tax on capital goods for setting up of desalination plant;

(b) 50% reimbursement of VAT paid on purchase of plant and machinery or equipment within the State, for setting up of desalination plant; and

(c) 50% reimbursement of VAT paid on purchase of membrane for use in desalination of water for seven years from the date of commencement of commercial production.

9.16 IT Sector. - 9.16.1 Enterprises making an investment up to five crore rupees in the IT sector, shall be granted the following benefits:

(a) Investment Subsidy of 30% of VAT and CST which have become due and have been deposited by the enterprise, for seven years; and

(b) Employment Generation Subsidy up to 20% of VAT and CST which have become due and have been deposited by the enterprise, for seven years.

9.16.2 Enterprises making an investment above five crore but below twenty five crore rupees in the IT sector, shall be granted the following benefits:

(a) Investment Subsidy of 60% of VAT and CST which have become due and have been deposited by the enterprise, for seven years;

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for seven years; and

9.16.3 Enterprises making an investment equal to or above twenty five crore rupees in the IT sector, shall be granted the following benefits:

(a) Investment Subsidy of 70% of VAT and CST which have become due and have been deposited by the enterprise, for seven years;

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for seven years; and

9.16.4 Robotic Enterprises making an investment equal to or above fifty crore rupees shall, in addition to the above, be allowed 5% interest subsidy on the term loan taken from State Financial Institutions/Financial Institution/Bank recognized by Reserve Bank of India, for a period of five years or up to the period of repayment of loan, whichever is earlier, from the date of commencement of commercial production, subject to a maximum of ten lac rupees per annum i.e. twelve calendar months, on the conditions as laid down in clause 10.9 of the Scheme;

9.17 Agro-processing and Agri-marketing sector. - 9.17.1 Enterprises as mentioned in part A of annexure IV appended to the scheme shall be granted the following benefits:

(i) 5% interest subsidy;

(ii) Exemption from payment of 50% of Entry Tax on Plant & Machinery brought into the local areas before the date of commencement of Commercial Production / Operation.

9.17.2 Enterprises other than enterprises engaged in manufacturing of cattle feed/ poultry feed/ fish feed, as mentioned in part B of annexure IV appended to the scheme and making an investment up to twenty five lac shall be granted the following benefits:

(i) Investment Subsidy of 30% of VAT and CST which have become due and have been deposited by the enterprise, for seven years;

(ii) Employment Generation Subsidy up to 20% of VAT and CST which have become due and have been deposited by the enterprise, for seven years.

9.17.3 Enterprises other than enterprises engaged in manufacturing of cattle feed/ poultry feed/ fish feed, as mentioned in part B of annexure IV appended to the scheme and making investment more than twenty five lac shall be granted the following benefits:

(i) Investment Subsidy of 60% of VAT and CST which have become due and have been deposited by the enterprise, for seven years;

(ii) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for seven years;

(iii) Exemption from payment of 50% of Entry Tax on Plant & Machineries brought into the local areas before the date of commencement of Commercial Production / Operation;

(iv) Capital Subsidy on zero liquid discharge based effluent treatment plant equivalent to 20% of amount paid to the suppliers for the plant excluding civil work, subject to a maximum of Rs. twenty five lac.

9.17.4 Notwithstanding anything contained in clause 9.2 enterprises engaged in manufacturing of cattle feed/ poultry feed/fish feed, [***] shall only be granted 5% interest subsidy.

[9.17.5 100% exemption from payment of conversion charges under sub-rule (2-A) of Rule 8 of the Rajasthan Land Revenue (Conversion of Agricultural Land for Non-agricultural Purposes in Rural Areas) Rules, 2007 for setting up of Agro-Processing and Agri-Marketing Enterprise whose project is sanctioned before 31st March, 2019 under the Rajasthan Processing and Agri-Marketing Promotion Policy, 2015.]

9.18 Bio-Technology Sector. - 9.18.1 Enterprises making an investment in bio-technology sector, shall be granted Capital Subsidy on zero liquid discharge based effluent treatment plant equivalent to 30% of amount paid to the suppliers for the plant excluding civil work, subject to a maximum of Rs.1 crore, for a new unit.

9.18.2 Enterprises making an investment more than rupees five crore but up to rupees twenty-five crore in bio-technology sector, shall be granted the following benefits:

(a) Investment Subsidy of 60% of VAT and CST which have become due and have been deposited by the enterprise for seven years;

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for seven years; and

9.18.3 Enterprises making an investment more than rupees twenty five crore in biotechnology sector, shall be granted the following benefits:

(a) Investment Subsidy of 70% of VAT and CST which have become due and have been deposited by the enterprise for seven years;

(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for seven years;

(c) 100% exemption from payment of Entry Tax on capital goods for setting up of plant, brought into the local area before the date of commencement of commercial production; and

(d) 50% additional exemption from payment of Stamp Duty on purchase or lease of land and construction or improvement on such land.

[9.19 Food Processing Sector. -

9.19.1 Enterprises making investment more than rupees twenty five lac in food processing sector shall be granted the following benefits:-

(i) Investment Subsidy of 60% of VAT and CST which have become due and have been deposited by the enterprise, for seven years;

(ii) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited by the enterprise, for seven years;

(iii) Capital Subsidy on zero liquid discharge based effluent treatment plant equivalent to 20% of amount paid to the suppliers for the plant excluding civil work, subject to a minimum of Rs. twenty five lac.]

9A. Benefits To Service Enterprise In Thrust Sector. - 9A.1 Service enterprises in the sectors mentioned hereunder shall be allowed benefits as mentioned in the relevant sector, in addition to benefits mentioned in clauses 5, 6 and 7, if applicable.

9A.2 IT Sector. - 9A.2.1 Enterprises making a minimum investment of twenty five lac rupees in the IT sector shall be granted 5% interest subsidy on the term loan taken from State Financial Institutions/Financial Institution/Bank recognized by Reserve Bank of India for making investment in service related to IT sector, for a period of five years or up to the period of repayment of loan, whichever is earlier, from the date of commencement of commercial operation, subject to a maximum of five lac rupees per annum i.e. twelve calendar months, on the conditions as laid down in clause 10.9 of the Scheme;

9A.2.2 Enterprises making a minimum investment of five crore rupees in the IT sector shall be granted 50% additional exemption of Stamp Duty on purchase or lease of land and construction or improvement on such land, in addition to benefits mentioned in clause 9A.2.1.

9A.3 Bio-technology Sector. - 9A.3.1 Enterprises making a minimum investment of rupees twenty five crore in the Biotechnology sector shall be granted the following benefits:

(i) 5% interest subsidy;

(ii) Additional Reimbursement of 25% of amount of VAT paid on purchase of equipment for a period upto seven years from the date of issuance of entitlement certificate;

(iii) Additional 50% Exemption from payment of Stamp Duty on purchase or lease of land and construction or improvement on such land; and

(iv) 100% exemption from payment of Entry Tax on equipments brought into the local area for rendering of services, before the date of commencement of commercial operation.

Provisions Related to Benefits.- 10.1. Maximum Extent of Subsidy: The maximum amount of subsidy (investment subsidy + employment generation subsidy + additional Investment subsidy) in any period shall not exceed the amount of VAT and CST due and paid in that period. Moreover, for the enterprises other than those making investment in the Backward Area and Most backward Area the total amount of subsidy paid shall not exceed the eligible fix capital investment as approved by the appropriate Screening Committee.

10.2. Period of Benefit: The period of benefit, wherever applicable, shall be counted from the from the date of the issuance of the Entitlement Certificate, unless otherwise specified in the scheme

10.3. Employment Generation Subsidy. - 10.3.1 The amount of employment generation subsidy per employee per year shall be Rs.30,000 for Women/ SC/ST/ Person with disability (PwD) categories of employees and Rs 25,000 for others:

Provided that for the enterprises of Agro-processing and Agri-marketing sector the amount of employment generation subsidy per employee per year shall be Rs. 37,500/- for Women/ Scheduled Caste (SC)/ Schedule Tribe (ST)/Person with disability (PwD) categories of employees and Rs 30,000/- for others:

Provided further that for Women/ Scheduled Caste (SC)/ Schedule Tribe (ST)/ Person with disability (PwD) enterprise, the amount of employment generation subsidy per employee per year shall be Rs.35,000 for Women/ Scheduled Caste (SC)/ Schedule Tribe (ST)/ Person with disability (PwD) category of employees and Rs 30,000 for others:

[Provided further that for enterprises other than cement manufacturing enterprises, making investment in backward and most backward area, the amount of employment generation subsidy per employee per year for bonafide resident of Rajasthan shall be Rs. 40,000/- for women/Scheduled Caste (SC)/Scheduled Tribe (ST)/person with disability (PwD) category of employees and Rs. 35,000/- for others.]

10.3.2 The amount of employment generation subsidy shall be calculated on monthly basis.

10.3.3 The enterprise shall be eligible to avail employment generation subsidy only if it has made contribution for EPF/ESI and in case it is not liable to contribute the EPF/ESI, the enterprise shall get all employees insured for treatment of medical illness, at its cost.

10.4. Subsidy in case of expansion and revival of sick industrial enterprises. - 10.4.1 In case of expansion and revival of sick industrial enterprises, the subsidy shall be calculated on the amount of additional tax (VAT + CST) payable and deposited after Expansion or revival, as the case may be, over and above the maximum annual tax (VAT + CST) payable for any of the three years immediately preceding the year of the commencement of commercial production/operation or revival of sick industrial enterprise, as the case may be. Where the tax rate differs in the three years immediately preceding the year of the commencement of commercial production/ or revival of sick industrial enterprise, the maximum annual tax payable shall be rationalized by considering the highest tax rate in these three years. In case of change in the rate of tax of any goods, the maximum annual tax, in the three years immediately preceding the year of the commencement of commercial production/ or revival of sick industrial enterprise, as the case may be, shall be calculated at the new tax rate(s).

10.4.2 In case of expansion, employment generation subsidy for a month shall be allowed only for the employees appointed under expansion over and above the existing employees.

10.4.3 In case of revival of sick industrial enterprises, employment generation subsidy for a month shall be allowed only for the employees appointed over and above the maximum employment level attained in any month during the preceding three years from the date of its declaration as a sick industrial enterprise.

10.4.4 In case of expansion and revival of sick industrial enterprises, the employment generation subsidy shall not exceed 20% of VAT and CST deposited over and above the maximum annual tax (VAT + CST) payable for any of the three years immediately preceding the year of the commencement of commercial production/operation or revival of sick industrial enterprise, as the case may be, calculated as per clause 10.4.1.

10.5. Maximum Extent of Exemption of Mandi Fee. - The total amount of exemption of Mandi Fee shall not exceed the Eligible Fixed Capital Investment (EFCI) as approved by the appropriate Screening Committee.

10.6. Exemption in cases of expansion and revival of sick industrial enterprises. - 10.6.1 The exemption of luxury tax, electricity duty, entertainment tax and mandi fee shall be allowed only on the additional volume of turnover or additional consumption of electricity, as the case may be, achieved/ made by the enterprise after expansion or revival of the sick industrial enterprise, as the case may be, over and above the maximum annual turnover / maximum annual consumption of electricity, in any of the three years immediately preceding to the year of the commencement of commercial production/operation or revival of sick industrial enterprise, as the case may be, on which such tax/ duty/ fee was payable and has been deposited (unless exempted under RIPS-2003 or RIPS-2010 or under this Scheme) into the Government exchequer. This exemption in any year shall be allowed only after attainment of the maximum annual turnover or maximum annual consumption of electricity, as the case may be, of the three years immediately preceding to the year of the commencement of commercial production/operation or revival of sick industrial enterprise, as the case may be, in that year.

10.6.2 The exemption from land tax shall be provided only on the additional area of land on which land tax is payable after expansion or revival of the sick industrial enterprise, as the case may be, over and above the area of land on which such tax was payable and deposited (unless exempted under RIPS-2003 or RIPS-2010 or under this Scheme) into the government exchequer before expansion or revival of the sick industrial enterprise, as the case may be.

10.7 Textile Sector. - 10.7.1 Interest Subsidy. - (a) The interest subsidy shall be in addition to any other incentive available under any other Scheme of Government of India. The enterprise availing the benefit or incentives or subsidy under any other Scheme/package of State Government shall not be eligible to get benefit under the Scheme.

(b) The interest subsidy shall be allowed on the term loan taken from State Financial Institutions/Financial Institution/Bank recognized by Reserve Bank of India for making investment in plant & machinery as specified under the TUF Scheme of Government of India. Interest subsidy shall be provided to the extent that effective subsidy including subsidy/reimbursement provided by Government of India under any Scheme shall not exceed the amount of interest paid by enterprise to the financial institution(s)/bank(s)

(bb) The interest subsidy shall be allowed on the term loan as mentioned in subclause

(b) above on the condition that the loan has been sanctioned on or after 22.07.2013.

(c) The interest subsidy shall be available only for interest levied by the Financial Institution/Bank. Penal interest or other charges shall not be reimbursed.

(d) The interest subsidy shall be allowed for a period of five years or up to the period of repayment of loan, whichever is earlier, from the date of commencement of commercial production

(e) The interest subsidy shall be given to the enterprise which pays regular installments and interest to the Financial Institution/bank. If the enterprise becomes a defaulter, it will not get interest subsidy for the default period and such defaulting period will be deducted from five years period as mentioned at (d) above. Action against defaulter shall be taken as per the RBI guidelines/approved terms & conditions of the Financial Institutions/bank.

(f) The enterprise shall obtain acknowledgement of filing Entrepreneur's Memorandum (EM) with the concerned District Industries Center (DIC) or Industrial Entrepreneur's Memorandum (IEM) with Government of India.

(g) Interest subsidy shall be available for plant and machinery as specified under the TUF Scheme of Government of India and in case of manufacturing of recycled fibre, for plant and machinery as may be specified by the State Government in Finance Department, duly certified by the competent authority like Chartered Engineer.

10.7.2 Reimbursement of VAT. - (a) Reimbursement of VAT shall be made only to the enterprise manufacturing such goods, for sale by him, which are exempted from tax under Rajasthan Value Added Tax Act, 2003.

(b) The enterprise shall get registration under Rajasthan Value Added Tax Act, 2003 and shall purchase yarn, fibre, recycled fibre yarn, cotton and pet bottles from a dealer registered under Rajasthan Value Added Tax Act, 2003 on VAT invoice.

(c) The enterprise shall furnish information regarding purchase of yarn, fibre, recycled fibre yarn, cotton and pet bottles made by him against VAT invoice, for use in manufacturing of goods within the State, for sale by him through the official website of the Commercial Taxes Department in the manner as provided therein.

(d) Reimbursement of VAT shall be made to the enterprise eligible under the Scheme for five years from the date of issuance of the Entitlement Certificate issued under the Scheme.

(e) Enterprise shall not be eligible for reimbursement of VAT if the enterprise has claimed Input Tax Credit under Rajasthan Value Added Tax Act, 2003 on the purchase of yarn, fibre, recycled fibre yarn, cotton and pet bottles.

(f) In case of expansion, the benefit of reimbursement of VAT shall be allowed only on the purchase of yarn, fibre, recycled fibre yarn, cotton and pet bottles, over and above the maximum amount of purchases of said goods in any of the three consecutive years immediately preceding to the year of expansion. This reimbursement in any year shall be allowed only after attainment of the maximum annual turnover of the three consecutive years immediately preceding to the year of the commencement of commercial production/ operation or revival of sick industrial enterprise, as the case may be, in that year.

10.7.3 Capital Subsidy on Zero Liquid Discharge Based Treatment Plant. - (a) The enterprise shall produce a certificate to the effect that the effluent treatment plant set up by it is a zero liquid discharge based effluent treatment plant from the Rajasthan State Pollution Control Board.

(b) The capital subsidy shall be allowed where the zero liquid discharge based effluent treatment plant has been set up by the enterprise along with the plant for manufacturing of textile by the enterprise. No subsidy shall be allowed where zero liquid discharge based effluent treatment plant has been set up at a site other than the site of plant for manufacturing of textile by the enterprise.

(c) The zero liquid discharge based effluent treatment plant shall be set up by the enterprise during the operative period of the Scheme.

(d) The enterprise availing capital subsidy under any other Scheme / package of the State Government shall not be eligible for capital subsidy under this Scheme.

10.8 Desalination sector: 10.8.1 Reimbursement of VAT for Desalination Sector. - (a) The reimbursement of VAT on purchase of capital goods within the State shall be allowed to the eligible enterprises for setting up of desalination plant for the capital goods purchased by it before the date of commencement of commercial production.

(b) The reimbursement of VAT on purchase of membrane for use in desalination of water shall be allowed to the enterprise for seven years from the date of issuance of the Entitlement Certificate.

(c) The enterprise shall get registration under Rajasthan Value Added Tax Act, 2003 and shall purchase capital goods from a dealer registered under Rajasthan Value Added Tax Act, 2003 against VAT invoice.

(d) The enterprise shall furnish information regarding purchase of capital goods and membrane, as the case may be, made by him against VAT invoice, for use in setting up and/ or operating desalination plant within the State, through the official website of the Commercial Taxes Department in the manner as provided therein.

(e) Enterprise shall not be eligible for reimbursement of VAT if the enterprise has claimed Input Tax Credit under Rajasthan Value Added Tax Act, 2003 on the purchase of plant and machinery or equipment or membrane.

10.9 IT Sector: 10.9.1 Interest Subsidy. - (a) The interest subsidy shall be in addition to any other incentive available under any other Scheme of Government of India. However, where for any investment made by the enterprise, it is availing the benefit or incentives or subsidy under any other Scheme/package of State Government, the interest subsidy shall not be allowed on such investment.

(b) The interest subsidy shall be allowed on the term loan taken from State Financial Institutions/Financial Institution/Bank recognized by Reserve Bank of India for making investment in IT Sector. Interest subsidy shall be provided to the extent that effective subsidy including subsidy provided by Government of India under any Scheme shall not exceed the amount of interest paid by enterprise to the financial institution(s)/bank(s).

(c) The interest subsidy shall be available only for interest levied by the Financial Institution/Bank. Penal interest or other charges shall not be reimbursed.

(d) The interest subsidy shall be allowed from the date of commencement of commercial production, for a period of five years or up to the period of repayment of loan, whichever is earlier.

10.10 ESDM Sector- For Enterprises eligible to avail benefits under clause 9.5.5: 10.10.1 Investment Subsidy. - (a) The amount of investment subsidy shall be equal to 100% of the amount of VAT and CST which has become due and has been deposited by the enterprise.

(b) The investment subsidy shall be allowed for a period of ten years from the date of issuance of entitlement certificate.

(c) The investment subsidy shall not be allowed on within State sale of such goods, which has been subsequently sold by the purchasing dealer(s) in the course of inter- State trade or commerce and/or in the course of export outside the territory of India and/ or disposed of by the purchasing dealer(s) by way of stock transfer/depot transfer/ consignment transfer.

(d) The amount of investment subsidy, if already allowed/ availed by the enterprise on the sale of such goods as mentioned in sub-clause (c) above, shall be reduced from the amount of Investment subsidy of the subsequent quarters of the year.

(e) The investment subsidy shall be allowed without any limit or linkage with Eligible Fixed Capital investment (EFCI).

10.10.2 Interest Subsidy. - (a) The interest subsidy shall be in addition to any other incentive available under any other Scheme of Government of India. However, where for any investment made by the enterprise, it is availing the benefit or incentives or subsidy under any other Scheme/package of State Government, the interest subsidy shall not be allowed on such investment.

(b) The interest subsidy shall be allowed on the term loan taken from State Financial Institutions/Financial Institution/Bank recognized by Reserve Bank of India for making investment in ESDM Sector. Interest subsidy shall be provided to the extent that effective subsidy including subsidy provided by Government of India under any Scheme shall not exceed the amount of interest paid by enterprise to the financial institution(s)/bank(s).

(c) The interest subsidy shall be available only for interest levied by the Financial Institution/Bank. Penal interest or other charges shall not be reimbursed.

(d) The interest subsidy shall be allowed from the date of commencement of commercial production, for a period of ten years or up to the period of repayment of loan, whichever is earlier.

(e) The interest subsidy shall be given to the enterprise which pays regular installments and interest to the Financial Institution/bank. If the enterprise becomes a defaulter, it will not get interest subsidy for the default period and such defaulting period will be deducted from the period as mentioned at (d) above. Action against defaulter shall be taken as per the RBI guidelines/approved terms & conditions of the Financial Institutions/bank.

(f) The maximum amount of interest subsidy shall not exceed fifty lac rupees per annum.

10.11 Agro-processing and Agri-marketing sector: 10.11.1 Interest Subsidy. - (a) The interest subsidy shall be in addition to any other incentive available under any other Scheme of Government of India. However, where for any investment made by the enterprise, it is availing the benefit or incentives or subsidy under any other Scheme/package of State Government, the interest subsidy shall not be allowed on such investment.

(b) The interest subsidy shall be allowed on the term loan taken from State Financial Institutions/Financial Institution/Bank recognized by Reserve Bank of India for making investment in Agro-processing and Agri-marketing sector. Interest subsidy shall be provided to the extent that effective subsidy including subsidy provided by Government of India under any Scheme shall not exceed the amount of interest paid by enterprise to the financial institution(s)/bank(s).

(c) The interest subsidy shall be available only for interest levied by the Financial Institution/Bank. Penal interest or other charges shall not be reimbursed.

(d) The interest subsidy shall be allowed from the date of commencement of commercial operation, for a period of five years or up to the period of repayment of loan, whichever is earlier.

(e) The interest subsidy shall be given to the enterprise which pays regular installments and interest to the Financial Institution/bank. If the enterprise becomes a defaulter, it will not get interest subsidy for the default period and such defaulting period will be deducted from the period as mentioned at (d) above. Action against defaulter shall be taken as per the RBI guidelines/approved terms & conditions of the Financial Institutions/bank.

(f) The maximum amount of interest subsidy shall not exceed five lac rupees per annum.

10.11.2 Capital Subsidy on Zero Liquid Discharge Based Treatment Plant. - (a) The enterprise shall produce a certificate to the effect that the effluent treatment plant set up by it is a zero liquid discharge based effluent treatment plant from the Rajasthan State Pollution Control Board.

(b) The capital subsidy shall be allowed where the zero liquid discharge based effluent treatment plant has been set up by the enterprise along with the plant for manufacturing. No subsidy shall be allowed where zero liquid discharge based effluent treatment plant has been set up at a site other than the site of the plant for manufacturing.

(c) The zero liquid discharge based effluent treatment plant shall be set up by the enterprise during the operative period of the Scheme.

(d) The enterprise availing capital subsidy under any other Scheme / package of the State Government shall not be eligible for capital subsidy under this Scheme.

10.12 Bio-Technology Sector: 10.12.1 Interest Subsidy. - (a) The interest subsidy shall be in addition to any other incentive available under any other Scheme of Government of India. However, where for any investment made by the enterprise, it is availing the benefit or incentives or subsidy under any other Scheme/package of State Government, the interest subsidy shall not be allowed on such investment.

(b) The interest subsidy shall be allowed on the term loan taken from State Financial Institutions/Financial Institution/Bank recognized by Reserve Bank of India for investment made in purchase of equipment for services related to Bio-technology sector. Interest subsidy shall be provided to the extent that effective subsidy including subsidy provided by Government of India under any Scheme shall not exceed the amount of interest paid by enterprise to the financial institution(s)/bank(s).

(c) The interest subsidy shall be available only for interest levied by the Financial Institution/Bank. Penal interest or other charges shall not be reimbursed.

(d) The interest subsidy shall be allowed from the date of commencement of commercial operation, for a period of five years or up to the period of repayment of loan, whichever is earlier.

(e) The interest subsidy shall be given to the enterprise which pays regular installments and interest to the Financial Institution/bank. If the enterprise becomes a defaulter, it will not get interest subsidy for the default period and such defaulting period will be deducted from the period as mentioned at (d) above. Action against defaulter shall be taken as per the RBI guidelines/approved terms & conditions of the Financial Institutions/bank.

(f) The maximum amount of interest subsidy shall not exceed five lac rupees per annum i.e. twelve calendar months.

(c) The zero liquid discharge based effluent treatment plant shall be set up by the enterprise during the operative period of the Scheme.

(d) The enterprise availing capital subsidy under any other Scheme / package of the State Government shall not be eligible for capital subsidy under this Scheme.

Procedure for Claiming Incentives.- Claims for Exemption from Stamp Duty and/or Conversion Charges:

11.1.1 The enterprise making investment for setting up of a new enterprise or for expansion or for revival of Sick Industrial Enterprise under the Scheme, shall submit a duly completed application in Form-I, appended to the Scheme, for availing exemption from Stamp duty/ Conversion Charges, along with a project report duly certified by a Chartered Accountant and a self-attested declaration in support of the facts of the application], to the Member Secretary of the appropriate Screening Committee. In case of revival of sick industrial enterprise, the enterprise shall also submit an undertaking that it shall provide employment to the extent of 50% in the first two years, of the maximum level of employment attained in the preceding 3 years from the date of its declaration as a sick industrial enterprise, followed by 100% employment within five years.

11.1.2 The Member Secretary of the appropriate Screening Committee, on receipt of such application shall register the application and shall examine the applicability of the scheme for applicant enterprise, and in case he is of the view that,-

(i) the scheme is applicable to the applicant enterprise he shall register the application and issue an entitlement certificate in Form-II, appended to the Scheme, immediately but not later than seven days, unless specifically extended for reasons to be recorded in writing. The certificate so issued shall be valid for two years or up to the date of expiry of the operative period of the Scheme, whichever is earlier. However, in case the Member Secretary of the appropriate Screening Committee is of the opinion that the entitlement certificate could not be utilized by the applicant investor due to reasons largely beyond his control, validity of the certificate can further be extended, for two years or up to the date of expiry of the operative period of the Scheme whichever is earlier; and

(ii) the scheme is not applicable to the applicant enterprise, he shall pass an order in Form IX-A appended to the Scheme and shall forward the same to the applicant enterprise. The Member Secretary shall inform the enterprise to appear before the Screening Committee on the date on which such order is placed before the Appropriate Screening Committee for approval.

11.1.3 The Member Secretary of the appropriate Screening Committee shall forward copies of the entitlement certificate in Form-II, appended to the Scheme, to the concerned Department / authority immediately. Thereupon, the stamp duty and/or conversion charges would be exempted to the extent as provided in clause 4 and 5 of the Scheme.

11.1.4 The Member Secretary of the appropriate Screening Committee shall place the application in Form-I, and the exemption certificate issued by him in Form-II or order in Form IX A, as the case may be, before the appropriate Screening Committee for approval in the next meeting of such committee. The committee shall examine the case and if it is found that:

(i) the Entitlement certificate so issued or the order so passed is proper, it shall approve the same;

(ii) the order so passed is erroneous, it shall direct the Member Secretary to grant the entitlement certificate; and

(iii) the certificate so issued/order so passed is erroneous and prejudicial to the interest of the State Government, it shall revoke the same, after affording an opportunity of being heard to the beneficiary enterprise.

11.2 Claims for Exemption from Land Tax. - 11.2.1 The enterprise making investment for setting up of a new enterprise or for expansion or for revival of sick industrial enterprise under the Scheme, shall submit a duly completed application in Form-I, appended to the Scheme, for availing of exemption from Land Tax, along with a project report duly certified by a Chartered Accountant and a self-attested declaration in support of the facts of the application], to the Member Secretary of the appropriate Screening Committee. In case of revival of sick industrial enterprise, the enterprise shall also submit an undertaking that it shall provide employment to the extent of 50% in the first two years, of the maximum level of employment attained in the preceding 3 years from the date of its declaration as a sick industrial enterprise, followed by 100% employment within five years.

11.2.2 The Member Secretary of the appropriate Screening Committee shall register the application and issue a provisional entitlement certificate in Form-III, appended to the Scheme, immediately but not later than seven days, unless specifically extended for reasons to be recorded in writing. The certificate so issued shall be valid up to 180 days or the next meeting of the appropriate Screening Committee, whichever is earlier.

11.2.3 The Member Secretary shall place the application along with copy of provisional entitlement certificate so issued before the appropriate Screening Committees within forty five days from the receipt of the application unless specifically extended for reasons to be recorded in writing.

11.2.4 In case the committee approves the entitlement of the enterprise for the benefit, the Member Secretary shall issue permanent entitlement certificate in Form-IV, appended to the Scheme, and shall forward the copies to all concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

11.2.5 Where the committee is of the opinion that the enterprise is not eligible to avail the benefit of the Scheme, it shall provide an opportunity of being heard to the enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form-X, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

11.3 Claim for exemption from Luxury Tax, Electricity Duty, Entertainment Tax, Mandi Fee and Entry Tax. - 11.3.1 The enterprises making new investment or investment for expansion or for revival of sick industrial enterprise under the Scheme, for availing of exemption from payment of Luxury Tax/ Entertainment Tax/ Electricity Duty/ Mandi Fee/ Entry Tax, under the Scheme, shall submit duly completed application in Form-I, appended to the Scheme, to the Member Secretary of the appropriate Screening Committee as soon as possible and not later than the expiry of 90 days of the commencement of commercial production/operation in case applying for benefit of exemption from payment of entry tax and within 90 days of the commencement of commercial production/ operation in other cases. Such application shall be accompanied with the following documents,-

(i) Copy of project report duly certified by Chartered Accountant;

(ii) Proof of investment;

(iii) Copies of Challan for the amount of contribution of EPF and/ or ESI deposited or copy of insurance policy obtained for medical treatment of employees:

Provided that these documents are not required to be accompanied, where the application has been submitted for exemption from payment of entry tax;

(iv) A self-attested declaration in support of the facts of the application;

(v) An undertaking that it shall provide employment to the extent of 50% in the first two years, of the maximum level of employment attained in the preceding 3 years from the date of its declaration as a sick industrial enterprise, followed by 100% employment within five years, in case of revival of sick industrial enterprise; and

(vi) list of capital goods required for setting of plant by the manufacturing enterprise, and list of equipment required for rendering the services by the service enterprise, in case of exemption from payment of Entry Tax.

Note: The enterprise shall mention the name of commodities, Quantity and approximate Value in the list of capital goods, or equipments.

11.3.2 The Member Secretary shall place the completed application before the appropriate Screening Committee within forty five days from the receipt of the application unless specifically extended for reasons to be recorded in writing.

11.3.3 Where the application has been filed beyond the time period as provided in clause 11.3.1 above, the appropriate Screening Committee having been satisfied with the genuineness of cause of delay may condone the delay not exceeding 180 days in filing of the application from the prescribed date of application.

However, in cases where the appropriate Screening Committee having been satisfied with the genuineness of cause of delay of more than 180 days, may condone the delay in filing of the application. In such cases, the total period of benefit regarding the extent of time shall be calculated from the date of the commencement of commercial production/ operation, but the flow of benefit shall take place from date of issuance of entitlement certificate.

11.3.4 In case the enterprise has applied for benefit of entry tax exemption, the appropriate screening committee shall also examine the list of capital goods or equipments submitted by the enterprise. The committee shall approve the name of commodities, Quantity and approximate Value of the capital goods or equipment, which shall be allowed for exemption from payment of entry tax, if brought into the local area before the commencement of commercial production/operation. If the committee approves the entitlement of the enterprise for the benefits mentioned above, the Member Secretary shall issue entitlement certificate in Form-V appended to the Scheme, along with the approved list of capital goods and/or equipment, and shall forward it to all concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

11.3.5 Where the committee is of the opinion that the enterprise is not eligible to avail the benefit of the Scheme, it shall provide an opportunity of being heard to the enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form-XI, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

11.4 Claim of Investment and Employment Generation Subsidy. - 11.4.1 The enterprises making new investment or investment for expansion or for revival of sick industrial enterprise, for availing investment and employment generation subsidy under the Scheme, shall submit duly completed application in Form-VI or Form-VII, appended to the Scheme, as the case may be, to the Member Secretary of the appropriate Screening Committee within 90 days of the commencement of commercial production. Such application shall be accompanied by the following documents:

(i) Copy of project report duly certified by Chartered Accountant;

(ii) Proof of investment;

(iii) Copies of bills/vouchers along with payment receipts from concerned foreign supplier/suppliers

(iv) Copies of Challan for the amount of contribution of EPF and/ or ESI deposited or copy of insurance policy obtained for medical treatment of employees;

(v) Proof of deposit of VAT/CST, if deposited already;

(vi) A self-attested declaration in support of the facts of the application; and

(vii) Certificate of valuation by Chartered Accountant in Form-XIII and Form-XIV appended to the Scheme, as the case may be.

(viii) In case of revival of sick industrial enterprise an undertaking that it shall provide employment to the extent of 50% in the first two years, of the maximum level of employment attained in the preceding 3 years from the date of its declaration as a sick industrial enterprise, followed by 100% employment within five years.

(ix) An undertaking to the effect that subsidy is not being availed on second hand machinery.

11.4.2 The Member Secretary shall place the completed application before the appropriate Screening Committee within 45 days from the receipt of the application unless specifically extended for reasons to be recorded in writing.

11.4.3 Where the application has been filed beyond the time period as provided in clause 11.4.1 above, the appropriate screening committee having been satisfied with the genuineness of cause of delay, may condone the delay not exceeding 180 days in filing of the application from the prescribed date of application.

However, in case where the appropriate Screening Committee having been satisfied with the genuineness of cause of delay for more than 180 days, may condone the delay in filing of the application. In such cases, the total period of benefit regarding the extent of time shall be calculated from the date of the commencement of commercial production/ operation, but the flow of benefit shall take place from date of issuance of entitlement certificate.

11.4.4 The committee shall after examination of the application, determine the amount of eligible fixed capital investment (EFCI).

11.4.5 After determining the eligible fixed capital investment (EFCI), the committee on being satisfied may approve the entitlement of the enterprise for the benefit, the Member Secretary shall issue entitlement certificate in Form-VIII, appended to the Scheme, and shall forward the copies to all concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

11.4.6 Where the committee is of the opinion that the enterprise is not eligible to avail the benefit of the Scheme, it shall provide an opportunity of being heard to the enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form-XII, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

11.5 Claim of Reimbursement of VAT on purchase of plant and machinery or equipment and membrane. - 11.5.1 The enterprises making new investment or investment for expansion or for revival of sick industrial enterprise shall submit a duly completed application,-

(i) in Form-XV appended to the Scheme, for reimbursement of VAT on purchase of plant and machinery or equipment, as soon as possible and not later than the expiry of 90 days of the commencement of commercial production/operation; and

(ii) in Form-XVA appended to the Scheme, for reimbursement of VAT on purchase of membrane, within ninety days of commencement of commercial production.

along with a project report duly certified by a Chartered Accountant and a self-attested declaration in support of the facts of the application, to the Member Secretary of the appropriate Screening Committee.

11.5.2 The Member Secretary of the appropriate Screening Committee shall place the application before the appropriate Screening Committee within 45 days from the receipt of the application unless specifically extended for reasons to be recorded in writing.

11.5.3 Where the application has been filed beyond the time period as provided in clause 11.5.1 above, the appropriate screening committee having been satisfied with the genuineness of cause of delay, may condone the delay not exceeding 180 days in filing of the application from the prescribed date of application.

11.5.4 In case the committee approves the entitlement of the enterprise for reimbursement of VAT, the Member Secretary shall issue entitlement certificate,-

(i) in Form-XVI, appended to the Scheme, for reimbursement of VAT on purchase of plant and machinery or equipment; and

(ii) in Form-XVIA, appended to the Scheme, for reimbursement of VAT on purchase of membrane, and

shall forward the copies to all concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

11.5.5 Where the committee is of the opinion that the enterprise is not eligible for reimbursement of VAT, it shall provide an opportunity of being heard to the enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form-XVII, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

11.6 Claim of interest subsidy. - 11.6.1 The enterprises making new investment or investment for expansion or for revival of sick industrial enterprise, for availing interest subsidy under the Scheme, shall submit a duly completed application,-

(i) in Form- XX appended to the Scheme, in case of textile sector enterprise; and

(ii) in Form- XXA appended to the Scheme, in all other cases

along with the documents required under the said Form, to the Member Secretary, State Level Screening Committee (SLSC)/ District Level Screening Committee (DLSC) within 90 days of commencement of commercial production.

11.6.2 The Member Secretary shall place the application before the appropriate screening committee within 45 days from the receipt of the application unless specifically extended for reasons to be recorded in writing.

11.6.3 Where the application has been filed beyond the time period as provided in clause 11.6.1 above, the appropriate Screening Committee having been satisfied with the genuineness of cause of delay, may condone the delay not exceeding 180 days in filing of the application from the prescribed date of application. However, in cases where the appropriate Screening Committee having been satisfied with the genuineness of cause of delay for more than 180 days, may condone the delay in filing of the application. In such cases, the total period of benefit regarding the extent of time shall be calculated from the date of the commencement of commercial production/ operation, but the flow of benefit shall take place from date of issuance of entitlement certificate.

11.6.4 In case the Committee approves the entitlement of the enterprise for interest subsidy, the Member Secretary shall issue entitlement certificate,-

(i) in Form-XXI appended to the Scheme, for textile sector enterprise; and

(ii) in Form-XXIA appended to the Scheme, for enterprise other than textile sector enterprise;

and shall forward the copies to all concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

11.6.5 Where the committee is of the opinion that the enterprise is not eligible for interest subsidy, it shall provide an opportunity of being heard to the enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form- XXXI, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

11.7 Claim of capital subsidy and determination of cost of zero liquid discharge based effluent treatment plant. - 11.7.1 The enterprises making new investment or investment for expansion or for revival of sick industrial enterprise, for availing the benefit of capital subsidy on zero liquid discharge based effluent treatment plant under the Scheme, shall submit an application in Form- XXIV appended to the Scheme, along with proof of payment made to the suppliers of zero liquid discharge based effluent treatment plant excluding civil work duly verified by the Chartered Accountant, before the Member Secretary, State Level Screening Committee (SLSC)/ District Level Screening Committee (DLSC) within 90 days of commencement of commercial production.

11.7.2 The Member Secretary shall place the application before the appropriate Screening Committee within 45 days from the receipt of the application unless specifically extended for reasons to be recorded in writing.

11.7.3 Where the application has been filed beyond the time period as provided in clause 11.7.1 above, the appropriate Screening Committee having been satisfied with the genuineness of cause of delay, may condone the delay in filing of the application.

11.7.4 The appropriate Screening Committee after examination of application shall determine the cost of zero liquid discharge based effluent treatment plant excluding civil work eligible for Capital Subsidy.

11.7.5 After approval of determination of cost of treatment plant by the State Level Screening Committee, the Member Secretary shall issue an Eligibility Certificate in the Form XXV appended to the Scheme and shall forward the copies to all concerned immediately but not later than seven days from the date of approval by the SLSC, unless specifically extended for reasons to be recorded in writing.

11.7.6 Where the committee is of the opinion that the enterprise is not eligible for capital subsidy, it shall provide an opportunity of being heard to the enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form-XXXII, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

11.8 Claim of Reimbursement of VAT for Textile Sector. - 11.8.1 The enterprises making new investment or investment for expansion or for revival of sick industrial enterprise, for availing the benefit of reimbursement of VAT shall submit a duly completed application in Form-XXVII appended to the Scheme, before the Member Secretary, State Level Screening Committee (SLSC)/ District Level Screening Committee (DLSC) within 90 days of commencement of commercial production.

11.8.2 The Member Secretary shall place the application before appropriate screening committee within 45 days from the receipt of the application unless specifically extended for reasons to be recorded in writing.

11.8.3 Where the application has been filed beyond the time period as provided in clause 11.8.1 above, the appropriate Screening Committee having been satisfied with the genuineness of cause of delay, may condone the delay not exceeding 180 days in filing of the application from the prescribed date of application. However, in cases where the appropriate Screening Committee having been satisfied with the genuineness of cause of delay for more than 180 days, may condone the delay in filing of the application. In such cases, the total period of benefit shall be reduced to the extent of delay in filing of the application.

11.8.4 In case the committee approves the entitlement of the enterprise for reimbursement of VAT, the Member Secretary shall issue entitlement certificate in Form-XXVIII, appended to the Scheme, and shall forward the copies to all concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

11.8.5 Where the committee is of the opinion that the enterprise is not eligible for reimbursement of VAT, it shall provide an opportunity of being heard to the enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form-XXXIII, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

Procedure for Disbursement of Subsidy.- For disbursement of investment subsidy, the enterprise to which an entitlement certificate under the Scheme has been issued shall inform this fact by submitting the detail thereof, electronically through the official website of the Commercial Taxes Department in the manner as provided therein, to the Assistant Commissioner/ Commercial Taxes Officer of the area where the enterprise is registered with the Commercial Taxes Department.

12.1.2 Such beneficiary enterprise, after submitting the quarterly return(s), shall furnish information regarding claim of investment subsidy through the official website of the Commercial Taxes Department in the manner as provided therein.

12.1.3 The officer concerned, on the receipt of such information shall pass an order for sanction cum disbursement of investment subsidy electronically through the official website of the Commercial Taxes Department, within thirty days from the receipt of such application, for each quarter, in form VAT-37B, subject to availability of budget provisions.

12.1.4 The said sanction in Form VAT-37B shall be forwarded to the concerned Treasury Officer for deposit of subsidy amount for the subsequent tax period(s) of the applicant by way of adjustment through treasury Book Transfer (BT).

12.1.5 The Treasury Officer shall take necessary steps to pass adjustment order Book Transfer (BT) without any delay and shall forward two copies of duly adjusted Form VAT-37B to the Assistant Commissioner/ Commercial Taxes Officer. A copy of same shall also be forwarded to the office of the Accountant General. The Assistant Commissioner/ Commercial Taxes Officer shall forward a copy of Form VAT-37B to the applicant as a proof of disbursement of subsidy.

12.1.6 Any order passed under this clause by the Assistant Commissioner/ Commercial Taxes Officer shall be subject to the provisions of the Rajasthan Value Added Tax Act, 2003, the Central Sales Tax Act, 1956 and rules made there under. The provisions of Recovery and Appeal in the said Act(s) shall apply mutatis mutandis for such orders.

12.2 For Employment Generation Subsidy. - 12.2.1 For disbursement of employment generation subsidy the enterprise to which an entitlement certificate as prescribed under the Scheme has been issued shall apply after the end of the year in Form-IX, appended to the Scheme, to the Assistant Commissioner/ Commercial Taxes Officer of the area where the enterprise is registered with the Commercial Taxes Department along with copy of challan for the amount of contribution of EPF and/ or ESI or copy of insurance policy obtained for medical treatment of employees.

12.2.2 On receipt of the application, the officer concerned shall verify the facts mentioned in the application and shall pass an order for sanction cum disbursement of subsidy, electronically through the official website of the Commercial Taxes Department, within thirty days of the receipt of application, in Form VAT-37B, subject to availability of budget provisions.

12.2.3 The said sanction in Form VAT-37B shall be forwarded to the concerned Treasury Office for deposit of subsidy amount for the subsequent tax period(s) of the applicant by way of adjustment through treasury Book Transfer (BT).

12.2.4 The Treasury Officer shall take necessary steps to pass adjustment order Book Transfer (BT) without any delay and shall forward two copies of duly adjusted Form VAT-37B to the Assistant Commissioner/Commercial Taxes Officer. A copy of same shall also be forwarded to the office of the Accountant General. The Assistant Commissioner/Commercial Taxes Officer shall forward a copy of Form VAT-37B to the applicant as a proof of disbursement of subsidy.

12.2.5 Any order passed under this clause by the Assistant Commissioner/ Commercial Taxes Officer shall be subject to the provisions of the Rajasthan Value Added Tax Act, 2003, the Central Sales Tax Act, 1956 and rules made thereunder. The provisions of Recovery and Appeal in the said Act(s) shall apply mutatis mutandis for such orders.

12.3 Procedure for Reimbursement of VAT on purchase of plant and machinery or equipment and membrane. - 12.3.1 An enterprise to whom an entitlement certificate for reimbursement of VAT paid under Rajasthan Value Added Tax Act, 2003 on purchase of plant and machinery or equipment and membrane has been issued, shall apply to Commissioner, Department of Industries, in the Form-XVIII appended to the Scheme. The application shall be made after the end of the year of investment and where the investment is spread over more than a year, after the end of each year of investment, starting with the year in which the entitlement certificate is issued. For reimbursement of VAT paid on purchase of membrane the application shall be made after the end of the each year.

12.3.2 The Commissioner, Industries Department on receipt of application for reimbursement of VAT paid on purchase of plant and machinery or equipment and membrane shall forward the same to the Commissioner, Commercial Taxes, along with the statement of purchases of plant and machinery or equipment and membrane submitted by the enterprise, to verify the eligible amount of reimbursement of VAT paid on purchase of plant and machinery or equipment and membrane.

12.3.3 The Commissioner, Commercial Taxes, shall direct the Assistant Commissioner/ Commercial Taxes Officer having jurisdiction over such enterprise, to verify the facts in the manner as may be prescribed by the Commissioner.

12.3.4 In case the investment has been made for expansion of the existing enterprise, the Assistant Commissioner / Commercial Taxes Officer having jurisdiction over such enterprise, shall also verify the fact in particular that in regard to use of the goods that such goods have been utilized in expansion and not in the existing enterprise.

12.3.5 The Assistant Commissioner / Commercial Taxes Officer shall submit the report to the Commissioner, Commercial Taxes, within thirty days from the date of communication to his office.

12.3.6 The Commissioner, Commercial Taxes, shall inform to Commissioner, Industries Department, regarding the eligible amount of reimbursement of VAT on purchase of plant and machinery or equipment and membrane.

12.3.7 Commissioner Industries or any officer authorized by him shall pass an order for sanction of reimbursement of VAT, and such reimbursement shall be made to the enterprise through demand draft /pay order/cheque/by remittance into the bank account of the enterprise.

12.4 Procedure for disbursement of Interest Subsidy for textile sector enterprise. - 12.4.1 Disbursement of interest subsidy shall be made only after Commencement of Commercial production, and in case of second hand imported machineries, subsidy shall be allowed only after successful operation of the machineries for six months period after commencement of commercial production.

12.4.2 For disbursement of subsidy, the enterprise after having received the Entitlement Certificate shall apply on quarterly basis in the Form- XXII appended to the Scheme.

12.4.3 The application for disbursement of interest subsidy shall be accompanied by certificate of concerned bank/financial institution, certifying the repayment of Principal Amount and Interest by the enterprise in the quarter. The bank will also certify if there is any default in repayment of Principal Amount/Interest.

12.4.4 Commissioner Industries or any officer authorized by him shall pass an order for sanction of subsidy on quarterly basis. Subsidy will be disbursed to the enterprise through demand draft /pay order/cheque/by remittance into the bank account of the enterprise.

12.4.5 Commissioner Industries shall maintain the information related to eligible Investment, subsidy disbursed and period availed/ balance in Form- XXIII appended to the Scheme.

12.4A. Procedure for disbursement of Interest Subsidy for enterprise other than textile sector enterprise. - 12.4A.1 Disbursement of interest subsidy shall be made only after Commencement of Commercial production.

12.4A.2 For disbursement of subsidy, the enterprise after having received the Entitlement Certificate shall apply on annual basis in the Form- XXIIA appended to the Scheme.

12.4A.3 The application for disbursement of interest subsidy shall be accompanied by certificate of concerned bank/financial institution, certifying the repayment of Principal Amount and Interest by the enterprise in the quarter. The bank will also certify if there is any default in repayment of Principal Amount/Interest.

12.4A.4 Commissioner Industries or any officer authorized by him shall pass an order for sanction of subsidy on quarterly basis. Subsidy will be disbursed to the enterprise through demand draft /pay order/cheque/by remittance into the bank account of the enterprise.

12.4A.5 Commissioner Industries shall maintain the information related to eligible Investment, subsidy disbursed and period availed/ balance in Form- XXIII appended to the Scheme.

12.5 Procedure for reimbursement of VAT for Textile Sector. - 12.5.1 For reimbursement of VAT paid under Rajasthan Value Added Tax Act, 2003 on purchase of yarn, fibre, recycled fibre yarn, cotton and pet bottles for use in manufacture of goods for sale by him the enterprise after having received the Entitlement Certificate shall apply to Commissioner, Industries on quarterly basis in the Form- XXIX appended to the Scheme along with the particular of purchases made within the State against VAT invoice in Part B of the said form.

12.5.2 The Commissioner Industries shall verify from the Commissioner, Commercial Taxes, the amount of VAT paid on purchases of Yarn, fibre, recycled fibre yarn, cotton and pet bottles for use and manufacture of exempted goods, by the enterprise in the State.

12.5.3 Commissioner Industries or any officer authorized by him shall pass an order for sanction of subsidy, after verification from Commissioner, Commercial Taxes, and shall disburse the subsidy to the enterprise through demand draft/pay order/cheque/ by remittance into the bank account of the enterprise.

12.5.4 Commissioner Industries shall maintain the information related to reimbursement of VAT in Form- XXX appended to the Scheme.

12.6 Procedure for disbursement of capital subsidy on zero liquid discharge based treatment plant. - 12.6.1 For disbursement of capital subsidy, the enterprise after completion of the zero liquid discharge based treatment plant, having received the Eligibility Certificate shall apply on annual basis in the Form-XXVI appended to the Scheme, to the Commissioner, Industries Department.

12.6.2 The capital subsidy shall be disbursed in two equal annual installments, the first installment shall be disbursed after the completion of such plant and the second installment shall be disbursed after completion of two years of continuous running of such plant.

12.6.3 After completion of the zero liquid discharge based treatment plant, the enterprise shall submit the certificate of completion of such plant, issued by the Chartered Engineer and /or the State Pollution Control Board. On completion of two years of continuously running of the said treatment plant for release of the second installment of the capital subsidy, the enterprise shall furnish a certificate of continuous running of the said treatment plant to be issued by the Chartered Engineer and /or the State Pollution Control Board.

12.6.4 Commissioner, Industries shall pass an order for sanction of subsidy, after verification of completion of the plant for release of the first installment of the capital subsidy, and for release of the second installment of capital subsidy after verification of continuously running of the such plant at the end of the second year of operation of the such plant, and shall disburse the subsidy to the enterprise in the following manner:

(i) In case the enterprise is availing interest subsidy under the Scheme, the amount of capital subsidy shall be deposited against the term loan of the enterprise which has been taken by him for investment in eligible fixed capital as defined under the Scheme; and

(ii) Otherwise through demand draft / pay order / cheque / by remittance into the bank account of the enterprise.

Provisions for E-Governance.- All Government Departments responsible for the grant of benefits under the Scheme shall endeavor to enable electronic delivery of services under the Scheme in a time bound manner.

13.2 Notwithstanding the provisions given in clauses 10, 11 and 12, in order to enable eservices, the Government Department responsible for grant or disbursement of a benefit may, at any time, by order, require that an application or a communication, order or certificate or payment or the like related to that benefit under the Scheme shall be made or issued in electronic form.

13.3 To facilitate e-governance as above, the Government Department may change the procedure given in clauses 10, 11 and 12 to such extent that it is inconsistent or incompatible with electronic forms of communication and payment and such change shall not invalidate any action for the mere reason that it is repugnant to the procedural provisions of the Scheme.

13A. Transfer of benefits in case of transfer of business. - 13A.1 When the ownership of a unit of an enterprise availing benefit of the scheme is entirely transferred in any manner, then the remaining benefits of such unit under the scheme, if any, shall be transferred to the transferee enterprise.

13A.2 For availing such remaining benefits, the transferee enterprise shall submit a duly completed application in Form-VIIA appended to the scheme, to the Member Secretary of the appropriate Screening Committee along with proof of transfer of ownership of unit and original Entitlement Certificate(s) issued to the transferor enterprise, within ninety days of such transfer.

13A.3 The Member Secretary of the appropriate Screening Committee shall register the application and place the completed application before the appropriate Screening Committee within forty five days from the receipt of application unless specifically extended for reasons to be recorded in writing.

13A.4 Where the application has been filed beyond the time period as provided in clause 13A.2 above, the appropriate Screening Committee having been satisfied with the genuineness of cause of delay may condone the delay in filing of the application from the prescribed date of application.

13A.5 In case the committee approves the transfer of ownership, the Member Secretary shall amend the entitlement certificate(s) by making an endorsement in the said certificate(s) as under;

"The benefits under this certificate is hereby transferred to M/s ............................, and the said enterprise is entitled to avail the benefits mentioned in this certificate for a period from ...... to ......".

13A.6 After such endorsement, the Member Secretary shall forward it to all concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

13A.7 Where the committee is of the opinion that the transferee enterprise is not eligible to avail the remaining benefits of the Scheme, it shall provide an opportunity of being heard to such enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form-XXXIV, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.

Terms and Conditions.- 14.1 The enterprise availing benefits under the Scheme shall comply with all statutory laws and regulations of the State of Rajasthan applicable to the enterprise. Non-compliance may entail cancellation/ withdrawal of the benefits under the Scheme.

14.1A Where any enterprise is covered as.-

(i) manufacturing enterprise; and

(ii) service enterprise

under the scheme has chosen any particular category, then such enterprise shall submit an application on plain paper to the member secretary of the appropriate screen committee along with the first application for any benefits under the scheme.

14.2 The enterprise availing benefits under the Scheme shall be subject to the conditions, procedures, instructions, clarifications or amendments issued from time to time under the Scheme.

14.3 In case the enterprise is availing any Subsidy,-

(i) under any other Scheme of Government of Rajasthan; or

(ii) under any scheme of any undertaking, corporation or company owned or controlled by the State Government; or

(iii) under any law of the State,

in respect of investment made in fixed assets, the total subsidy payable under this Scheme shall be reduced to the extent of Investment Subsidy so received. The enterprise availing any such subsidy shall inform the authority disbursing subsidy under the scheme regarding the details of subsidy so availed.

14.4 Where on scrutiny or inspection by the officers of Commercial Taxes/ Industries Department, it is found that the enterprise which has availed the benefits under the Scheme is not eligible for such benefits; a reference shall be made to the appropriate Screening Committees. The appropriate Screening Committee shall provide an opportunity of being heard to the enterprise. On being satisfied that the enterprise is not entitled to such benefits, the Screening Committee may, for reasons to be recorded in writing, withdraw the benefits. The decision of the appropriate Screening Committee shall be communicated by the Member Secretary of the appropriate Screening Committee to the all concerned immediately and in no case not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing. In case of withdrawal of benefits the appropriate Screening Committee shall direct for recovery of the benefits already availed with interest @ 18% per annum.

14.5 The enterprise availing the benefit of subsidy may, from the date of issuance of notification by the State Government, entail the record of sale, purchase and inventory of goods on the electronic media in digital form (on line in computer) or in the manner as may be specified by an order by the State Government and shall provide on line access of such record to the assessing authority as prescribed in the Rajasthan Value Added Tax Act, 2003, the Central Sales Tax Act, 1956 or any rules made there under, to the officer authorized by the Commissioner, Commercial Taxes, Rajasthan, in this behalf.

14.6 The investment made and employment generated in the State of Rajasthan would only be eligible to be counted towards investment and employment, wherever conditions of minimum investment and employment are specified under this Scheme.

14.7 The enterprise availing benefit under the Scheme shall spend the funds earmarked for Corporate Social Responsibility (CSR) in the state of Rajasthan to the extent that the funds have been generated on account of profits generated on all investments in the state (irrespective of the fact that a benefit has been given or not under this Scheme or any other Scheme of the State Government) during the period from the quarter that it becomes eligible to avail a benefit under the Scheme to the last quarter for which it will be eligible to avail a benefit under the Scheme. An undertaking to this effect would be given by the enterprise-beneficiary on a stamp paper before issue of the sanction of the benefits under the Scheme.

14.8 Benefits under the Scheme can only be availed if, and as long as there is, and for the period/s, consent to establish and consent to operate, wherever applicable, from Central/Rajasthan State Pollution Control Board is effective.

Breach of Condition.- In case of breach of any of the condition mentioned anywhere in the Scheme, the benefits availed under the Scheme, shall be withdrawn by the appropriate Screening Committee and on its recommendation the concerned Department shall recover the benefits availed by the enterprise along with interest @ 18% per annum from the date from which the benefits have been availed.
Authority for Implementation/Interpretation.- All the related Departments shall implement the Scheme. The Industries Department shall act as the nodal coordinating, monitoring and implementing Department. Any matter pertaining to interpretation of any clause of the Scheme shall be referred to the Government of Rajasthan in the Finance Department. The decision of Finance Department in such matters shall be final.
Rectification of a Mistake.- 17.1 Rectification by State Level Screening Committee or District Level Screening Committee:

17.1.1 With a view to rectify any mistake apparent on record, the State Level Screening Committee may either suo motu or on an application in this behalf, may rectify any order passed by it or the District Level Screening Committee.

Explanation. - A mistake shall include an order which was valid when it was made and is subsequently rendered invalid by an amendment of the scheme having retrospective operation or by a judgment of the Supreme Court, or the Rajasthan High Court.

17.1.2 No application for rectification shall be filed under clause 17.1.1 after the expiry of a period of three years from the date of the order sought to be rectified.

17.1.3 An application under clause 17.1.1 shall be presented to the member secretary of the State Level Screening Committee. The Member Secretary shall place such application before the State Level Screening Committee within forty five days from the receipt of the application unless specifically extended for reasons to be recorded in writing.

17.1.4 The State Level Screening Committee shall dispose of such application within a period of one hundred eighty days from the date of submission of the application.

17.1.5 No order of rectification shall be made after the expiry of four years from the date of the order sought to be rectified.

17.1.6 An order of rectification which has the effect of reducing the benefits of an enterprise in any way, shall not be made without affording it an opportunity of being heard.

17.2 Rectification by Authority competent to disburse subsidy. - 17.2.1 With a view to rectify any mistake apparent on the record in computation of amount of subsidy under the Scheme, the authority competent to disburse subsidy may rectify its order and recover the excess amount, if any, along with compound interest @ 12% per annum from such enterprise.

17.2.2 No order shall be passed without affording an opportunity of being heard to the enterprise and after the expiry of a period of three years after the date by which the benefits under this Scheme are fully availed of.

Appeal.- 18.1 The State Level Screening Committee shall be empowered to hear and decide appeals against the orders of District Level Screening Committee.

18.2 The State Empowered Committee constituted under section 3 of the Rajasthan Enterprises Single Window Enabling and Clearance Act, 2011 shall be empowered to hear and decide appeals against the order of State Leven Screening Committee.

18.3 The application for appeal shall be filed within a period of 90 days from the date of communication of the decision.

18A. Review by State Level Screening Committee (SLSC). - (1) The Member Secretary of the District Level Screening Committee (DLSC) shall forward the copy of agenda note and minutes of each meeting under the Scheme, to the Secretary in-charge of the Finance Department, the Commissioner Commercial Taxes and the Commissioner Industries within fifteen days from the date of the meeting.

(2) The Commissioner Commercial Taxes or the Commissioner Industries, on receipt of the agenda note and minutes of meeting as mentioned in sub-clause (1) above, may examine the agenda note and minutes of meeting. If any inconsistency is found, the said authority shall file an application for review of decision of District Level Screening Committee, before the State Level Screening Committee within one hundred eighty days of receipt of agenda note and minutes.

(3) The Member Secretary of State Level Screening Committee on receipt of the application as mentioned in clause (2) above, shall place it before State Level Screening Committee within forty five days of receipt of such application.

(4) The State Level Screening Committee shall hear the application and decide it. The decision of State Level Screening Committee shall be final.

Revision by the State Government.- (a) The State Government in Finance Department maysuo-motuor otherwise revises an order passed by any Screening Committee if it is found to be erroneous and prejudicial to the interest of the State, after affording an opportunity of being heard to the beneficiary enterprise.

(b) No order under sub-clause (a) shall be passed by the State Government after the expiry of a period of three years after the date by which the benefits under this Scheme are fully availed of.

Review or Modification of Scheme.- The State Government in the Finance Department, in consultation with Industries Department reserves the right to review or modify the Scheme as and when needed in public interest.

However, Forms appended to the Scheme may be modified, changed, added or deleted by Finance Department as and when needed for the sake of convenience in implementation of the Scheme.

Annexure-I

Investment not eligible for benefits of subsidies and/or exemptions under the Rajasthan Investment Promotion Scheme-2014

Investment for manufacturing Tobacco products, Pan Masala containing tobacco and Gutka.

[2. ***]

Investment for manufacturing and bottling of potable liquor and beer.
Investment in stand-alone bottling or packaging plants including stand-alone bottling/ packaging plants for potable liquor, beer, drinking water or aerated drinks.
Investment made for manufacturing of such goods as may be specified by the State Government, in the Finance Department.
Investment made in Vegetable milling units other than those mentioned in Part B of Annexure IV.
Investment made in beef meat processing Units.
Investment made in processing units discharging toxic effluent without having effluent treatment plant.
Investment made in Production of cereals/pulses/seeds except as provided specifically in the Rajasthan Agro-processing and Agri-Marketing Promotion Policy, 2015; and
Investment made in activities related to splitting of pulses.

Annexure-II

Screening Committee under Clause 2(xxxi) of the Scheme

S.No.	Category of Enterprise	Screening Committee	Status
1.	MSME	District Level Screening Committee (DLSC)
		(a) District Collector	Chairman
		(b) Concerned Branch Manager of RFC in the District	Member
		(c) Concerned Senior Regional Manager/Regional Manager of RIICO in the District	Member
		(d) Deputy/Assistant Commissioner, Commercial Taxes/Commercial Taxes Officer of Commercial Taxes Department	Member
		(e) Officer not below the rank of executive engineer, as nominated by Secretary, Energy	Member
		(f) Secretary of relevant Krishi Upaj Mandi Samiti (In case of exemption from Mandi Fee)	Member
		(g) General Manager DIC	Member-Secretary
2.	Large Enterprises and Service Enterprises	State Level Screening Committee (SLSC)
		(a) Principal Secretary, Industries	Chairman
		(b) Secretary, Finance (Revenue)	Member
		(c) Secretary, Energy	Member
		(d) Commissioner, Investment & NRIs (BIP)	Member
		(e) Commissioner, Commercial Taxes	Member
		(f) CMD, RFC	Member
		(g) MD, RIICO	Member
		(h) Director, Agriculture Marketing Board (In case of exemption from Mandi Fee)	Member
		(i) Commissioner, Industries	Member-Secretary

Note: Majority of the total number of members of the Screening Committee shall constitute the quorum at its meetings.

Annexure III

List of Minerals as referred in Clause 8.1(d) of the Scheme

S.No.	Name of Mineral	S.No.	Name of Mineral
1.	Jasper	10.	Talc/Soapstone/Steatite
2.	Calcite	11.	Quartzite
3.	Selenite	12.	Manganese
4.	Ochre	13.	Natural Gas utilized
5.	Phosphorite (Rock Phosphate)	14.	Felspar
6.	Lead & Zinc	15.	Copper Concentrate
7.	Wollastonite	16.	Barytes
8.	Gypsum	17.	Iron Ore
9.	Silver

Annexure-IV

List of Agro-Processing and Agri-Marketing Activities

(see clause 2(ic))

S. No.	Description of activities
PART A
Post-Harvest crop activities
1.	Preparation of crops for primary markets, i.e., cleaning, trimming, grading, disinfecting
2.	Ripening of Fruits & vegetables
3.	Seed processing for propagation
[4.	Packaging of Fruits, Vegetables & horticulture products products inculding medicinal/aromatic plants, herabal plants and minor forest products]
5.	Warehousing refrigerated
PART B
(a) Manufacturing and Processing of Animal products mentioned below
1.	Processing and preserving of meat/meat products
2.	Processing, preservation and canning of Poultry meat
3.	Processing and preserving of fish, and canning of fish and products thereof
4.	Artificial dehydration of fish
5.	Radiation preservation of fish and similar food
6.	Production of fishmeal for human consumption or animal feed
(b) Manufacturing and Processing of Agri products mentioned below
1.	Processing and preserving of fruits and vegetables, Canning of fruits and vegetables
2.	Processing of Flowers
3.	Artificial dehydration of fruits and vegetables
4.	Radiation/steam sterilization, of fruits & vegetables and other agricultural commodities
5.	Manufacture of fruit and vegetable juices or their concentrates, squashes and powder
6.	Manufacture of sauces, jams, jellies
7.	Manufacture of pickles, chutney etc
(c) Manufacturing of cereal breakfast obtained by roasting or swelling of cereal grains
1.	Manufacturing of starch, starch products and Malt
2.	Processing of medicinal/Aromatic plants and minor forest products
3.	Processing of spices and condiments
4.	Flour Mill units manufacturing Atta, Maida, Suji and Besan, if the investment is more than rupees two crore