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GST LINKED INVESTMENT SCHEME

Investment Subsidy in lieu of Net SGST

Recover Your SGST Payments as Investment Subsidy

75%Max Subsidy
GST LINKED INVESTMENT SCHEME
Investment Subsidy in lieu of Net SGST
About This Scheme

Investment Subsidy in lieu of Net SGST

The Investment Subsidy in lieu of Net SGST scheme allows new MSME units to recover a substantial portion of the SGST they pay on their sales as a capital investment subsidy. The benefit is 75% of Net SGST for 10 years (and 35% for 3 additional years) in D category blocks, capped at 150% of Fixed Capital Investment; 75% for 7 years in C blocks (cap 125% FCI); and 50% for 5 years in B blocks (cap 100% FCI).

D blocks: 75% Net SGST for 10 yrs + 35% for 3 yrs (cap 150% FCI)

C blocks: 75% Net SGST for 7 yrs + 35% for 3 yrs (cap 125% FCI)

B blocks: 50% Net SGST for 5 yrs + 25% for 3 yrs (cap 100% FCI)

Woman/SC/ST Micro: 75% for 7 yrs in B, C & D (cap 150% FCI)

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Key Benefits

Why Apply for This Scheme

Large GST Recovery

Recover up to 75% of SGST paid every year for up to 10 years.

Multi-Year Benefit

Up to 13 years of combined subsidy tenure in D category blocks.

Inclusive Policy

Higher cap for women and SC/ST entrepreneurs promotes equitable growth.

Expansion Support

Existing units expanding by 50%+ also qualify, rewarding growth.

Start-up Incentive

Start-ups explicitly included, reducing early-stage financial pressure.

FCI Linked Cap

Subsidy is capped relative to Fixed Capital Investment, ensuring proportionate benefit.

Investment Subsidy in lieu of Net SGST process
Our Process

How Swastik Consultants Helps

01

Registration & Enrolment

We register your unit under the scheme with the Department of Industries from day one.

02

FCI Documentation

We prepare the Fixed Capital Investment certificate required for subsidy cap computation.

03

Annual Claim Filing

We file the annual SGST subsidy claim ensuring all eligible SGST is captured.

04

Expansion Planning

We advise on structuring expansion investments to maximise subsidy eligibility.

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Eligibility

Who Can Apply?

New Micro, Small or Medium Enterprise or Start-up commencing commercial production

Existing units with minimum 50% additional investment for expansion / diversification

Unit registered under Udyam and GST

Located in B, C, or D category block

SGST paid on sales from Haryana-based manufacturing operations

Valid GST returns filed on time (no arrears)

Documents Required

What You Need

Udyam Registration Certificate

GST registration and GSTR-3B returns (year-wise)

Net SGST computation statement

Fixed Capital Investment certificate from Chartered Accountant

Block category certificate from DIC

Commencement of commercial production certificate

Audited financial statements

Cancelled cheque

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