V'

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

No.F, 12(39)FD/Tax/2019-97 Date: 17 December, 2019

ORDER
RAJASTHAN INVESTMENT PROM OTION SCHEM E - 2019
In order to generate employment opportunities and promote rapid, sustainable and
balanced economic growth in the State of Rajasthan, the State Government o f Rajasthan, in
public interest, hereby issues “The Rajasthan Investment Promotion Scheme, 2019” (RIPS-2019)
(hereinafter referred to as “the Scheme”) to provide benefits to eligible manufacturing and
services sector enterprises.

1. 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 2026.

2, DEFINITIONS
(i) “ A gricultural Product” means produce of Agriculture, Horticulture, Sericulture.
Floriculture, Aromatic, Herbal & Medicinal plants, Fisheries, Poultry, Apiculture,
and. Dairy, it shall include derivatives or residues of agricultural product or
intermediate agriculture products and shall also include minor forest produce and
livestock based products;
(ii) “Agro Cooperative” means any Special Purpose Vehicle or Producer Organisation
formed by farmers and registered under the Rajasthan Cooperative Act, where they
pool their resources to engage in or propose to be engaged in manufacturing or
service activities;
(iii) “Agro Processing Sector” means a sector comprising manufacturing enterprises
which add value to agriculture products through processing to manufacture
marketable products in a manner that results in the emergence o f a new product
having a distinct name, character and use;

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(iv) “Amusement P a rk ” means Theme Park or Wafer Park or Adventure Park or

Entertainment Park or Biological Park or Desert Park for providing recreational or
Fun or Entertainment facilities with amusement rides, games, rope way. water
slides, restaurant, theme area, activity area etc (hot mandatory to have all the
features) in minimum area of ten acres of land;

(v) “Anchor Enterprise” means first enterprise set up in a district with investment of
more than rupees one hundred crore and by providing direct employment to more
than hundred persons and engaged in manufacturing in any of the thrust sectors.
Provided that all eligible enterprises set up in backward areas and most backward
areas with an investment o f more than rupees one hundred crore and by providing
direct employment to more than a hundred persons shall be treated as Anchor
Enterprise;
(vi) “Apparel Sector” means a sector comprising enterprises engaged in manufacturing
of wearable or non-wearable stitched fabrics including apparel, garments and made-
ups, at least two sides of which are stitched using sewing machinery;
(vii) “Automobile Sector” means a sector comprising enterprises engaged in
manufacturing of motor vehicle having equal to or more than two wheels with
seating capacity o f more than one person and powered by an internal combustion
engine or electric power;
■ (viii) “Auto-Component Sector” means a sector comprising enterprises engaged in
manufacturing of components or parts required exclusively in manufacturing of
Automobiles;
(ix) “ Bio-Technology Sector” means 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;
(a) Enterprises engaged in the development o f a product or rendering service
related to ‘living systems’;
(b) Enterprises engaged in the research & development beginning with the
discovery of novel compounds, which then get ushered into the clinic for further

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 testing which are used or derived by using specific living system and
information or material derived there from; and
(c) 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 and bio­
informatics means construction of database on genomes, protein sequences;
modelling complex biological processes, including systems biology;

“Ceramic and Glass Sector” means a sector comprising enterprises engaged in

manufacturing of ceramic, glass or their products;

“Chartered Accountant” means a Chartered Accountant within the meaning of the

Chartered Accountant Act, 1949 (Central Act No. 38 of 1949) and shall include a
Cost Accountant within the meaning of the Cost and Works Accountants Act, 1959
(Central Act No. 23 of 1959);
“Chemical Sector” means a sector comprising enterprises engaged in
manufacturing of chemicals such as organic chemicals, inorganic chemicals,
specialty chemicals, chlor-alkali, dyestuff, pesticides, colorants and alcohol-based
chemicals;
“Cluster” means a group of at least ten enterprises located within an identifiable
and as far as practicable, contiguous area having vertical or horizontal space and
producing same or similar or complimentary products or rendering same or similar
or complimentary services;

“Commencement of Commercial Production/ Operation” means:

a. For a new enterprise, the date on which the enterprise issues the first bill of
supply/invoice/tax invoice, of the goods manufactured and/or of services
rendered related to the investment made under the Scheme.
b. For an existing enterprise making investment for expansion, the date on which
the enterprise issues the first bill of supply/ invoice/ tax invoice, of the goods
manufactured and/or o f services rendered after completion of expansion,

Provided that in case of an industrial park, Electronic Manufacturing Cluster,

Logistic Park, Multi-Modal Logistics Hub, Plug and Play Office Complex & IT
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Park, it shall mean the date of handing over of possession to the first unit sold or
leased out in the park;
Provided further that in case of an enterprise to which a customized package has
been granted under clause 10 of the Scheme, it shall mean the date on which the
enterprise has completed the committed investment and has provided committed
employment. However, this proviso shall not be applicable to the enterprise which
wants to avail the benefits of the Scheme under clause 10.2.1;
Note: The expression “bill of supply”, “invoice” and “tax invoice” shall have the
same meaning as assigned to them in the Rajasthan Goods and Services Tax Act,
2017(ActNo. 9 of 2017) or in the Rajasthan Value Added Tax Act, 2003;

(xv) “ Convention C entre” means a covered pillar-less air-conditioned hall having

minimum carpet area of five thousand square feet which provides a place for
meetings, conventions/conferences, exhibitions and can accommodate at least five
hundred persons at one point of time;

(xvi) “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;
(xvii) “Cold Chain and Preservation In frastructure” : The Cold Chain and
Preservation Infrastructure means infrastructure for agricultural, horticultural, dairy,
fish & marine, poultry & meat products having -
a) Minimal Processing Centre (at least one) at the farm level having a facility of
pre-cooling or Control Atmosphere (CA) or Modified Atmosphere (MA) or
Individual Quick Freezing (IQF).
b) Mobile pre-cooling vans or reefer trucks.
, c) Main processing plant and/or Distribution hubs with facility of pre-cooling or
Control Atmosphere (CA) or Modified Atmosphere (MA) or Individual Quick
Freezing (IQF) or Irradiation facility;

(xviii) “ Common Utility C enter” means creation of tangible assets in a cluster in the
form of Common Production or Processing Centre for balancing or correcting or
improving production line that cannot be undertaken by individual units. It may or

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 may not include Design Centre, Testing Facilities, Training Centre, R&D Centre,
Market Display, Common Logistic Center, Auction Platform, FPO & FVC, Effluent
Treatment Plant, Common Raw Material Bank and Sales Depot;

(xix) “CST” means the tax payable under the Central Sales Tax Act, 1956 to the
Government of Rajasthan;

(xx) “Dairy Sector” means a sector comprising enterprises engaged in processing of

raw milk into products such as consumer milk, cheese, skimmed milk powder,
ghee, paneer, ice cream, caseins, whey proteins etc;

(xxi) “Defence Sector” means a sector comprising enterprises engaged in manufacturing

o f goods as mentioned in the list of Defence Item requiring Industrial License as
notified by Department of Industrial Policy and Promotion, Ministry o f Commerce
and Industry, Government of India;

(xxii) “Desert Area” means an area which is notified as such by the Government by an
order;

(xxiii) “Direct Employment” means 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 employment roll of the enterprise;

(xxiv) “DMIC Area” means an area which is notified as such by the Government by an
order;

(xxv) “Dormitory” means dwelling for a minimum of 100 industrial workers with built-
up area 125 sqft per worker. The facility shall have separate space for locker and
should be adequately ventilated and lit. It should have facilities such as toilets,
bathrooms, common canteen and adequate manpower for maintenance & upkeep.
The dormitory may or may not have a creche facility.

(x x v i) “Electric Vehicle (EV)” means an automobile that is propelled by one or more

electric motors, using energy stored in rechargeable batteries;
(xxvii) “Electricity Duty” means the duty payable under the Rajasthan Electricity (Duty)
Act, 1962;

(xxviii) “Electronic Manufacturing Cluster” means Electronic Manufacturing Cluster

approved under Electronic Manufacturing Cluster Scheme of Government of India;

(xxix) “Electronic System Design Manufacturing (ESDM) Sector” means a sector

comprising enterprise engaged in electronic hardware design and manufacturing
(which shall include embedded software) for information technology,
telecommunications, defense, medical devices, industrial automotive, consumer
product, applications and components, part and accessories required for the
aforesaid product and applications;

(xxx) “Employee” means a person who is provided employment by an enterprise;

(xxxi) “Employer” means an enterprise which is providing employment to the Employee;

(xxxii) “Employment by an Enterprise” means employing 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
o f 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;

(xxxiii) “Enterprise” means an industrial undertaking or a business concern or any other

establishment, by whatever name called, engaged in manufacturing o f goods, in any
manner, or engaged in providing or rendering of service or services;

(xxxiv) “Existing Enterprise” means a manufacturing or service enterprise that is engaged

in commercial production or operation before or during the operative period of the
Scheme;

(xxxv) “Expansion” means the creation of additional capacity for production of goods or
operational capacity for service in the same line of production/operation or through
a new product line or a new line of services by an existing enterprise at an existing
site or any other site with additional investment which is more than :

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(i) (a) 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; or
(b) Rupees ten crore;
Whichever is lower; and

(ii) There should be 10% increase in employment;

(xxxvi) “Farmers Producer Organisation (FPO)” means Producer Organisation formed
by minimum ten farmers which shall be a registered producers company or co­
operative society or any other legal entity which provides for sharing of
profits/benefits among the members;

(xxxvii) “Film City” means an integrated studio complex spread over a minimum of ten
acres area that provides the physical facilities required for film making, including
providing the flexibility to use the outdoor spaces for shooting purposes. It may
be used as a popular tourist spot, recreation centre featuring many natural &
artificial attractions including gardens, landscapes, amusement parks, statues,
miniatures, streets, hotels, restaurants, Art Gallery, Museum, Hospital and
shopping destinations. It may also include the development of peripheral
infrastructure such as hotels, food & beverage establishments and retail areas
including merchandise stalls to diversify the revenue composition;

(xxxviii) “Food Processing Sector” means a sector comprising enterprises engaged in such
manufacturing processes in which raw product of agriculture, animal husbandry or
fisheries is transformed to make it edible for human consumption;

(xxxix) “Gems & Jewellery Sector” means a sector comprising enterprises engaged in
manufacturing of handmade or machine-made jewellery or other articles of gold,
silver and other precious or base metal clad with precious metals or precious or
semi-precious stones, or combinations of precious metal and precious or semi­
precious stones or other materials;

(xl) “Government” means Government of Rajasthan

(xli) “Green Building Measures” means process or technology adopted to obtain green
rating under Indian Green Building Council;

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(xlii) “Half-W ay-Home” means the establishment registered with any Government
Department for the purpose and having facilities of temporary stay for patients who
have been discharged from a hospital but frequent consultancy of doctor is required
for providing the patients with a safe shelter and rehabilitation;

(xliii) “H andicraft Sector” means a sector comprising enterprises engaged in such

manufacturing of items or products in which products are produced predominantly
by hand with or without mechanical or electrical or other assistance and graced with
visual appeal in the nature of ornamentation or in-lay work or some similar work
lending it an element of artistic improvement. Such ornamentation must be of a
substantial nature and not a mere pretence;

(xliv) “Hilly A rea” means an area which is notified as such by the State Government in
the Finance Department by an order;

(xlv) “Industrial Gases Sector” means a sector comprising enterprises engaged in

manufacturing of gases for use in industries, excluding poisonous gases such as
Methyl Isocyanate (MIC);

(xlvi) “Industrial P a rk ” means an area which is developed in minimum area of

twenty-five acres for establishment of minimum ten enterprises engaged in or
proposed to be engaged in manufacturing or service activities and having basic
infrastructure facilities such as developed plot, industrial sheds, internal roads,
water distribution infrastructure, sewage and drainage, power distribution,
communication facilities and such other facilities/services as may be required.
.

(xlvii) “Industry 4.0” means the enterprises engaged in big data & analytics, artificial
intelligence, nano technology, quantum computing, fifth-generation wireless
technologies, simulations, horizontal & vertical system integration, cyber security,
cloud, additive manufacturing and augmented reality across the business value
chain;

(xlviii) “In frastru ctu re for Forw ard and Backw ard Linkages” means enterprise making
an investment in Forward and Backward Linkage for Agro-Processing Sector in

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 rural areas by creation of infrastructure for Value-addition or Preservation of
Agricultural Products, in any of the activities- as mentioned in list 3 of Clause 6;

(xlix) “Integrated Tax (IGST)” means the integrated goods and service tax levied under
the Integrated Goods and Service Tax Act, 2017 (Central Act No. 13 of 2017);

(1) “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;
c) Price paid for new plant and machinery;
d) Other investment made in new fixed assets essential for the production of the
unit as approved by the appropriate Screening Committee;
e) In case of eligible Service Enterprises- the price paid for new air conditioning,
servers, computers, printers, IT infrastructure, essential furniture & fixtures,
equipments, office equipments and audio-visual equipments; and other
investment made in new fixed assets essential for the rendering of services as
approved by the appropriate screening committee;
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
c) Old plant and machinery; 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;

(li) (i) “IT Park”

a. Vertical IT Park means a site which is developed during the operative period of
scheme in the nature of either a vertical development in the shape of a more than
two storey tower or a group of more than two storey towers with minimum 50,000

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 sq. ft. of saleable/leasable area, out of which more than 70% of saleable/leasable
area (excluding Parking Space) is (or to be) allotted or sold or leased out to at least
three IT sector enterprises;

b. Horizontal IT Park means a site which is developed during the operative period of
this scheme in minimum area o f ten acres of land of which more than 70% of total
saleable/leasable area (excluding Parking Space) is (or to be) allotted or sold or
leased out to at least five IT sector enterprises;

(ii) “IT Sector” means both software development and the hardware involved in the
IT industry including everything from computer systems, to the design,
implementation, study and development of IT, IT based management systems, IT
based service provider through-platform, and IT based Aggregator businesses and
systems. It will also include Robotics Enterprises, IT Software and ITeS companies,
Internet of Things (IOT), Industrial Internet of Things, Animation, Visual Effects,
Gaming and Comics (AVGC), BPO, KPO, Call Centers, Internet & Email Service
Providers, Online service and EDI Services, Electronic Data centre Services, IT
Incubation Centers, IT Start Ups, Plug & Play office space facility for IT based
businesses & applications, IT Education training and digital media and any other IT
enabled service which results from the use of any IT system for realizing value
addition;

(lii) “Land Tax” means the tax payable under chapter VII of the Rajasthan Finance Act,
2006;

(liii) “Large E nterprise” means an enterprise other than Micro, Small and Medium
Enterprise;

(liv) “Leather, Footw ear and Accessories Sector” means a sector comprising
enterprise manufacturing leather footwear or articles including finished leather,
leather goods, leather garments, saddlery, footwear, footwear components and
leather accessories;

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(lv) “Logistic Park” means an estate which is developed in minimum area of ten acres for
establishment of minimum five enterprises engaged in or propose to be engaged in
logistic services like cargo aggregation/segregation, distribution, open storage,
closed storage, ambient condition storage for transit period, container freight
station, Material handling equipments and have infrastructure like internal roads,
power line, water distribution, sewage and drainage lines;

(lvi) “M-Sand Sector” m eans. a sector comprising enterprises manufacturing

‘manufactured sand’ which can be used as a substitute for riverbed sand for
concrete construction, as defined in any policy or order by any department of State
Government;

(lvii) “Market Fee (Mandi Fee)” means the fee being levied and paid under the
Rajasthan State Agriculture Market Act, 1961;

(lviii) “Manufacturing Enterprise” means an enterprise employing plant and machinery

in processing of goods which brings into existence a commercially different and
distinct commodity but shall not include such processing as may be specified by the
State Government by an order;

(fix) “Mega Enterprise” means enterprise set up with investment of more than rupees
hundred crore and providing direct employment to more than two hundred persons;

(lx) “Micro, Small and Medium Enterprise (MSME)” means a manufacturing

enterprise whose investment in plant and machinery does not exceed rupees ten
crore or a service enterprise whose investment in equipments does not exceed
rupees five crore;

(lxi) “Mineral Sector” means a sector comprising enterprises engaged in

manufacturing, using the minerals, mentioned in the fist of minerals appended in the
end of clause 5 as Clause 5: List-2, as main raw material;

(lxii) “Most Backward Area” and “Backward Area” means area as notified by the
State Government in the Finance Department, by an order; as Most Backward Area
and Backward Area;

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(Ixiii) “M ulti-M odal Logistics Hub” means logistics infrastructure serving as or

proposed to be serving as logistics facility with access to more than one mode of
transport comprising of mechanized warehouses, specialized storage solutions
including cold storage, facilities for mechanized material handling and inter-modal
transfer container terminals, bulk or break-bulk cargo terminals developed in
minimum area of fifty acres;

(lxiv) “New U nit” means a new manufacturing or service enterprise set up by making
investment within the meaning of clause 2(1) and includes a unit set up by an
existing enterprise for manufacturing products or providing services, by making
investment within the meaning of clause 2(1) and having separately identifiable
books of accounts and depositing the taxes and duties leviable under any State Act
including Provident Fund separately;

(lxv) “Parking Service” means service enabling the standing of a vehicle whether
occupied or not. It is the standing of a vehicle otherwise than temporarily for the
purpose of and while actually engaged in loading or unloading merchandise or
passengers.

(lxvi) “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;
c) Leprosy-Cured;
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;

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 (lxvii) “Petrochemical Ancillary” means an enterprise which uses petroleum products
and its bye-products in manufacturing o f distinct and different commodities other
than petroleum product.
(lxviii) “Petrochemical Sector” means a sector comprising enterprises engaged in
manufacturing of chemicals made from and hydrocarbons derived from petroleum
(crude oil) and natural gas including Primary Petrochemicals such as olefins
(ethylene, propylene and butadiene), aromatics (benzene, toluene, and xylenes),
methanol, Petrochemical Intermediates and Derivatives;

(lxix) “Pharmaceutical Sector” means a sector comprising enterprises engaged in

manufacturing of drugs, medicine, vaccines, syringe, surgical dressing and
medicated ointment under license issued under the Drugs and Cosmetics Act,
1940 and shall also include infrastructure for establishing cold chain for
preserving pharmaceutical products through temperature-controlled supply chain;

(lxx) “Plastic to Oil Manufacturing Sector” means a sector comprising enterprises

engaged in manufacturing o f petrol, diesel or any other hydrocarbon fuel using
plastic waste as raw material;
(lxxi) “Plug and Play Office Complex” means new development of a complex in the
form of flatted factory complex undertaken during the operative period of scheme
in the nature of a vertical development in the shape of more than two storey
building with minimum 30,000 sq. ft. of saleable/leasable area and out of which
more than 70% of saleable/leasable area (excluding Parking Space) is (or to be)
reserved for
a) Co-working shared office spaces or Plug and Play leasable offices for IT
Sector and/ or Apparel Sector; and/or
b) Incubators of IT Sector
Provided that more than 70% of the total saleable/leasable area, shall be
allotted/leased out to at least three different enterprises;

(lxxii) “Producer Organisation (PO)” means a legal entity formed by primary producers,
viz. farmers, milk producers, fishermen, weavers, rural artisans, craftsmen. A PO
can be a producer company, a cooperative society or any other legal form which

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 provides for sharing of profits/benefits among the members. In some forms like
producer companies, institutions of primary producers can also become a member
of PO;

(lxxiii) “Robotics Enterprise” means an enterprise engaged in manufacturing of robots or

engaged in providing or rendering of services related to robots;

(lxxiv) “Robots” means a machine which is an automatically controlled, reprogrammable,

multipurpose manipulator programmable in three or more axes;

(lxxv) “Screening Committee” means State/District level Screening Committee

(SLSC/DLSC) as mentioned in clause-9, for sanction of benefits under the Scheme;

(lxxvi) “Service E nterprise” means an enterprise engaged in providing or rendering of

services as specified in clause 6.2 o f the scheme;

(lxxvii) “ SME Platform ” means Bombay Stock Exchange-SME platform or National

Stock Exchange-Emerge platform which is dedicated for trading the shares of small
and medium enterprises (SMEs);

(lxxviii) “ Solar Energy Equipm ents m anufacturing Sector” means a sector comprising
enterprise engaged in manufacturing (not assembling) of solar cells,
semiconductors, storage batteries used in storing solar power, solar PV Cells and
solar electric charging equipments or as per solar policy of Rajasthan;

(Ixxix) “Special Purpose Vehicle (SPV)” means any Association or Association of

Industries or Association of individual artisans or enterprise constituted in the form
of a registered Cooperative Society, Partnership Firm under Indian Partnership Act
or a Trust or a company registered under Companies Act or a firm established under
Limited Liability Partnership Act for any specific special purpose.

Provided that the State Level Screening Committee may approve any different
structure of association to be covered under this definition;

(lxxx) “ Stam p Duty” means the duty defined as stamp duty payable under the Rajasthan
Stamp Act, 1998;

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(lxxxi) “Start-up” means an enterprises eligible for such categorization as defined in Start­
up policy of Government;

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

(lxxxiii) “State Tax (SGST)” means the tax levied under the Rajasthan Goods and Service
Tax Act, 2017 (Act No. 9 of 2017);

(lxxxiv) “State Tax due and deposited” means:

(a) the amount of State Tax (SGST) paid through debit in the electronic cash
ledger account maintained by the enterprise in terms o f sub-section (1) of
section 49 of the Rajasthan Goods and Service Tax Act, 2017 (Act No. 9 of
2017) after utilization of the available amount of input tax credit o f the State
tax (SGST) and Integrated tax (IGST); and/or

(b) the amount of VAT and CST which have become due and have been
deposited by the enterprise, as applicable, related to the period for which
benefits under the scheme has been claimed;

(lxxxv) “Technical Textile Sector” means sector comprising enterprises engaged in

manufacturing of textile materials and products which are 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);
c) Cloth Tech (Technical Components of Shoes and Clothing);
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);

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 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);

(lxxxvi) “Term L oan” means term loan taken by enterprise from Financial Institutions or
State Financial Institutions or Banks recognized by Reserve Bank of India;

(lxxxvii) “Textile Sector” means a sector comprising enterprises engaged in

manufacturing/processing of all kind of fibres (including fibre manufactured from
recycling of PET bottles), yarn, fabrics, khadi, handloom, 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, texturising,
twisting, winding, sizing etc. within the entire Textile value chain;

(lxxxviii) “T ribal A rea” means an area as the State Government may so notify by an order;

(lxxxix) “TSP enterprise” means an enterprise other than a company constituted under the
Companies Act and,-

(a) Owned by a person domiciled in TSP area of Rajasthan - in case of

proprietorship; or

.(b) Constituted by persons domiciled in TSP area of Rajasthan and all the
partners or members are domiciled in TSP area of Rajasthan during the
validity period of Entitlement Certificate - in case of partnership including
limited liability partnership and association of persons;

(xc) “TUF Scheme” means Technology Upgradation Fund Scheme as issued by

Ministry of Textile, Government of India and shall include modified Technology
Upgradation Fund Scheme, the Restructured Technology Upgradation Fund
Scheme (RTUFS), the Revised Restructured Technology Upgradation Fund Scheme

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 (RR-TUFS) and the Amended Technology Upgradation Fund Scheme (ATUFS), as
issued by Government of India from time to time;

(xci) “Tourism Sector” means a sector comprising -

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

(ii) A heritage hotel, certified as such by the Ministry of Tourism, Government of

India and / or by the Department o f Tourism, Government of Rajasthan; or

(iii) A resort making minimum investment of rupees two crore developed in

minimum area of five acres; or

(iv) A Wellness Centre providing dietary, nutritional, preventive, yoga,

naturopathy and ayurvedic panch-karma facilities, making minimum
investment of rupees two crore and having accommodation of minimum o f ten
let-able rooms; or

(v) 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;

(xcii) “VAT” means the tax payable under the Rajasthan Value Added Tax Act, 2003;

(xciii) “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;

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(xciv) “Warehouse” means any standalone building structure or other protected enclosure
which is or may be used for the purpose of storing goods on behalf of depositors,
but does not include the premises of public carriers, and the like or the premises of
an Aaritya or o f a commission agent;

(xcv) "Wind Turbine Manufacturing Sector” means a sector comprising enterprises

engaged in manufacturing (not assembling) of Wind Turbines with Blades with or
without Wind-based electric charging equipments, as per Rajasthan Wind Energy
Policy.

(xcvi) “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;

(xcvii) “Zero Defect and Zero Effect (ZED) Rating” means Zero Defect and Zero Effect
rating or certification or approval granted by Quality Council of India (QCI) under
ZED certification scheme of Government of India;

(xcviii) “Zero Liquid Discharge Based Treatment Plant” means an 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.

3. APPLICABILITY OF THE SCHEME

3.1 The Scheme shall be applicable to the following classes o f enterprise(s) and
investment, excluding investment mentioned in the list appended in the List-1
appended to clause 3.
(i) New and existing enterprises making investment for setting up new units;
(ii) Existing enterprise making investment for expansion:
Provided that the enterprise shall commence commercial production or operation
during the operative period of the Scheme.
3.2 The Scheme shall not be applicable to a unit of enterprise if its commercial
production or operation has commenced before the issuance of this order or an
entitlement certificate has been issued to provide any exemption or benefit under

18
 Rajasthan Investment Promotion Scheme-2014 or Rajasthan Investment Promotion
Scheme-2010 or Rajasthan Investment Promotion Scheme-2003.
3.3 Notwithstanding anything contained in clause 3.2 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 any customized package under the
RIPS-2010 or RIPS-2014 has been issued but due to genuine hardship, has failed to:
(i) avail the benefits to it under the said entitlement certificate; or
(ii) initiate civil work related to factory building or installation of Plant &
Machinery of the proposed project up to the date of issuance of RIPS-2019; or
(iii) has failed to start commercial production within the operative period of the
scheme under which it has been issued the entitlement certificate for
customized package, due to reason beyond its control.
3.4 Notwithstanding anything contrary contained anywhere in the Scheme, where an
enterprise or Agro Cooperative or Producer Organization or Special Purpose Vehicle
has availed the applicable benefits in this scheme as Electronic Manufacturing
Cluster, Industrial Park or IT park or Logistic Park or Multi-Modal Logistics Hub
and if any other individual enterprise further purchases a smaller part or take on
lease/sub-lease of land and/or building in the Electronic Manufacturing Cluster,
Industrial Park or IT park or Logistic Park or Multi-Modal Logistics Hub, such
individual enterprise shall be eligible for all the applicable benefits under this
scheme as a new enterprise.
3.5 Where an enterprise is engaged in eligible activities of both the categories i.e.
Manufacturing and Service, 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.
And will be eligible for availing benefits of the opted category only.
3.6 The investment made and employment generated in the State of Rajasthan shall only
be eligible to be counted for investment and employment, wherever conditions of
minimum investment and employment are specified under this Scheme or
Customized Package issued under the Scheme.

&< 19
 3.7 The employment generated in the State of Rajasthan shall only be eligible to be
counted for Employment Generation Subsidy as an eligible enterprise specified
under this Scheme.

Clause 3: List-1
(Investment not eligible for benefits of subsidies and/or exemptions under the Rajasthan
Investment Promotion Scheme-2019)
1. Investment for manufacturing tobacco, tobacco products and pan masala.
2. Investment made in cow beef processing units.
3. Investment made in retail / trading activities.
4. Any activity which is prohibited by Central/State laws.

4. BENEFITS TO MANUFACTURING ENTERPRISES

4.1 An eligible manufacturing enterprise shall be granted benefits and incentives as given
below:-
(i) Investment Subsidy of 75% of State tax due and deposited, for seven years;
(ii) Employment Generation Subsidy in the form of reimbursement o f 50% of
employers contribution towards employees EPF and ESI, for seven years:
Provided that the Employment Generation Subsidy in the form of reimbursement
of 75% of employers contribution towards EPF and ESI shall be granted
(a) For employees belonging to Women, Schedule Caste (SC), Schedule Tribe
(ST), Person with disability (PwD); and
(b) For all employees if the enterprise is providing more than 75% direct
employment to persons domiciled in Rajasthan.
Provided further that the Employment Generation Subsidy shall not be granted for
those employees for which employer is receiving reimbursement under any other
scheme o f Government of India or Government o f Rajasthan;
(iii) Exemption from payment of 100% of Electricity Duty for seven years;
(iv) Exemption from payment of 100% of Land Tax for seven years;
(v) Exemption from payment o f 100% o f Market Fee (Mandi Fee) for seven years;
(vi) Exemption from payment of 100% of Stamp Duty:

20
 (a) On purchase or lease/sub-lease of land and construction or improvement
on such land; and
(b) On purchase or lease/sub-lease of floor area/space in any constructed
commercial building for setting up of enterprise in:-
(i) IT Sector; or
(ii) Apparel Sector; or
(iii) Industry 4.0; and
(vii) Exemption from payment of 100% of conversion charges payable for change of
land use and conversion of land.
4.2 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
benefits available to a Manufacturing Enterprise in a thrust sector.
4.3 Notwithstanding anything contained in the Scheme, an eligible manufacturing
enterprise will be provided all the applicable benefits, as mentioned in clause 4.1 and
applicable additional benefits as Thrust Sector enterprise, subject to the condition that
enterprise may opt for and shall be provided either one of the following benefits, as
mentioned below, namely :-
(i) Applicable Interest Subsidy; or
(ii) Applicable Capital Subsidy.
Provided that Capital Subsidy on zero liquid discharge based effluent treatment plant
applicable to textile sector and apparel sector shall not be counted as capital subsidy
for the purpose o f this clause.
Provided further that where an eligible enterprise falls under more than one category
of Thrust Sector, it shall have to opt for benefits in any one of the Thrust sector and
can avail^additional benefits provided in one Thrust Sector only.

5. BENEFITS TO MANUFACTURING ENTERPRISES IN THRUST SECTORS

5.1 Agro-Processing Sector: Enterprises making an investment equal to or above rupees

five crore in Agro-Processing Sector shall be granted the following benefits:-

(a) 5% interest subsidy on term loan taken by enterprise from Financial Institutions or
State Financial Institutions or Banks recognized by Reserve Bank o f India, for

21
 making an investment in plant & machinery, for a period of five years subject to a
maximum of Rs. twenty-five lakh per year; or
(b) Capital Subsidy equivalent to 25% of the investment made on the plant &
machinery, subject to a maximum of rupees fifty lakh.
Provided that enterprises established by Farmers Producer Organization or Agro
Cooperatives shall be granted 7% Interest Subsidy on term loan taken by enterprise
from Financial Institutions or State Financial Institutions or Banks recognized by
Reserve Bank o f India, for making an investment in plant & machinery, for a period
of five years subject to a maximum of rupees fifty lakh per year.

5.2 Bio-Technology Sector:

5.2.1 Enterprises making an investment more than rupees five crore but below
rupees twenty-five crore in Bio-Technology Sector shall be granted the following
benefits:-
(a) 25% additional Investment Subsidy of State tax due and deposited, for
seven years;
(b) 25% additional Employment Generation Subsidy in the form of
reimbursement of employers contribution, subject to an upper limit of 75%
Employment Generation Subsidy for any employee, towards employees
EPF and ESI, for seven years; and
(c) 5% Interest Subsidy on term loan taken by the enterprise from Financial
Institutions or State Financial Institutions or Banks recognized by Reserve
Bank o f India, for making an investment in plant & machinery for a period
of five years subject to a maximum o f rupees twenty-five lakh per year.
5.2.2 Enterprises making an investment equal to or above rupees twenty-five
crore in Bio-Technology Sector shall be granted the following benefits:-
(a) 25% additional Investment Subsidy of State tax due and deposited, for
seven years;
(b) 25% additional Employment Generation Subsidy in the form of
reimbursement of employers contribution, subject to upper limit of 75%

j&t 22
 Employment Generation Subsidy for any employee, towards employees
EPF and ESI, for seven years;
(c) (i) 5% Interest Subsidy on term loan taken by the enterprise from Financial
Institutions or State Financial Institutions or Banks recognized by Reserve
Bank of India, for making an investment in plant. & machinery for a period
of five years subject to a maximum of rupees twenty-five lakh per year; and
(ii) Capital Subsidy on zero liquid discharge based effluent treatment plant
equivalent to 20% o f the amount paid to the suppliers for the plant
excluding civil work, subject to a maximum of rupees 50 lakhs.

5.3 Ceramic and Glass Sector: Enterprises making an investment equal to or above rupees
ten crore in the Ceramic and Glass Sector shall be granted the following benefits
(a) Investment Subsidy of 25% of State tax due and deposited, for additional three
years; and
(b) 5% Interest Subsidy on term loan taken by the enterprise from Financial
Institutions or State Financial Institutions or Banks recognized by Reserve Bank
of India, for making an investment in plant & machinery for a period of five
years subject to a maximum of rupees twenty-five lakh per year.

5.4 Dairy Sector: Enterprises making an investment equal to or above rupees five crore in
the Dairy Sector shall, be granted the following benefits
(a) 5% interest subsidy on term loan taken by enterprise from Financial Institutions or
State Financial Institutions or Banks recognized by Reserve Bank of India, for
making an investment in plant & machinery, for a period of five years subject to a
maximum of Rs. twenty-five lakh per year; or
(b) Capital Subsidy equivalent to 25% o f the investment made on the plant &
machinery, subject to a maximum of rupees fifty lakh.
Provided that enterprises established by Farmers Producer Organization or Agro
Cooperatives shall be granted 7% Interest Subsidy on term loan taken by enterprise
from Financial Institutions or State Financial Institutions or Banks recognized by
Reserve Bank o f India, for making an investment in plant & machinery, for a period
o f five years subject to a maximum of rupees fifty lakh per year.

23
5.5 Defence Sector:
5.5.1 Enterprises making an investment equal to or above rupees one hundred crore
but below five hundred crore rupees in the Defence Sector shall be granted the
following benefits
(a) 5% Interest Subsidy on term loan taken by the enterprise from Financial
Institutions or State Financial Institutions or Banks recognized by Reserve
Bank of India, for making an investment in plant & machinery on the plant
and machinery for a period of five years subject to a maximum of rupees
twenty-five lakh per year.
(b) Electricity Duty exemption for additional 3 years.

5.5.2 Enterprises making an investment equal to or above rupees five hundred crore
in the defence sector shall be granted the following benefits:-
(a) 5% Interest Subsidy on term loan taken by the enterprise from Financial
Institutions or State Financial Institutions or Banks recognized by Reserve
Bank of India, for making an investment in plant & machinery on the plant
and machinery for a period of five years subject to a maximum of rupees one
crore per year;
(b) Electricity Duty exemption for additional 3 years.

5.6 DMIC Area: Enterprises making an investment equal to or above rupees ten crore in
the DMIC Area, shall be granted the following benefits
(a) 5% Interest Subsidy on term loan taken by the enterprise from Financial
Institutions or State Financial Institutions or Banks recognized by Reserve
Bank of India, for making an investment in plant & machinery, for a period of
five years subject to a maximum of Rs. twenty five lakh per year; or
(b) Capital Subsidy equivalent to 25% of investment made on the plant &
machinery, subject to a maximum o f rupees twenty five lakh.

24
5.7 Electric Vehicle (EV): Enterprises in Automobile Sector, making an investment
equal to or above rupees 50 crores in Electric Vehicle manufacturing Unit, shall be
granted the following benefits:-
(a) 5% Interest Subsidy on term loan taken by the enterprise from Financial
Institutions or State Financial Institutions or Banks recognized by Reserve Bank
of India, for making an investment in plant & machinery on the plant and
machinery for a period of five years subject to a maximum of rupees one crore per
year; or
(b) Capital Subsidy equivalent to 25% o f investment made on the plant & machinery,
subject to a maximum of rupees fifty lakh.

5.8 Food Processing Sector: Enterprises making an investment equal, to or above rupees
five crore in Food-Processing Sector shall be granted the following benefits:-
(a) 5% Interest Subsidy on term loan taken by enterprise from Financial Institutions or
State Financial Institutions or Banks recognized by Reserve Bank of India, for
making an investment in plant & machinery, for a period of five years subject to a
maximum of rupees twenty five lakh per year; or
(b) Capital Subsidy equivalent to 25% o f investment made on the plant & machinery,
subject to a maximum of rupees twenty five lakh.
Provided that enterprises established by Farmers Producer Organization or Agro
Cooperatives shall be granted 7% Interest Subsidy on term loan taken by enterprise
from Financial Institutions or State Financial Institutions or Banks recognized by
Reserve Bank of India, for making investment in plant & machinery, for a period of
five years subject to a maximum of rupees fifty lakh per year.
5.9 Auto-Component Sector, Electronic System Design Manufacturing (ESDM)
Sector, Chemical Sector, Petrochemical Sector, Petroleum Ancillary and
Pharmaceutical Sector: Enterprises making an investment equal to or above rupees
ten crore in the Auto-Component Sector or Electronic System Design Manufacturing
(ESDM) Sector or Chemical Sector or Petrochemical Sector or Petroleum Ancillary
or Pharmaceutical Sector shall be granted the following benefits:-

25
 (a) 5% Interest Subsidy on term loan taken by enterprise from Financial Institutions
or State Financial Institutions or Banks recognized by Reserve Bank of India, for
making an investment in plant & machinery, for a period of five years subject to a
maximum of rupees twenty five lakh per year; or
(b) Capital Subsidy equivalent to 25% of investment made on the plant & machinery,
subject to a maximum of rupees fifty lakh.

5.10 Leather, Footwear and Accessories Sector, Gems & Jewellery Sector,
M ineral Sector: Enterprises making an investment equal to or above rupees two
crore in the Leather, Footwear and Accessories Sector or Gems & Jewellery Sector or
Mineral Sector shall be granted the following benefits:-
(a) 5% Interest Subsidy on term loan taken by enterprise from Financial Institutions
or State Financial Institutions or Banks recognized by Reserve Bank of India, for
making an investment in plant & machinery, for a period of five years subject to a
maximum of rupees twenty five lakh per year; or
(b) Capital Subsidy equivalent to 25% of investment made on the plant & machinery,
subject to a maximum of rupees twenty five lakh.

5.11 H andicraft Sector: Enterprises making an investment equal to or above rupees

twenty five lakh in Flandicraft Sector shall be granted the following benefits:-
(a) 7% Interest Subsidy on term loan taken by enterprise from Financial Institutions
or State Financial Institutions or Banks recognized by Reserve Bank of India, for
making an investment in plant & machinery, for a period of five years subject to a
maximum of rupees twenty five lakh per year, or
(b) Capital Subsidy equivalent to 25% of investment made on the plant & machinery,
subject to a maximum of rupees twenty five lakh.

5.12 Industrial Gases Sector: Enterprises making an investment equal to or above

rupees fifty crore in the Industrial Gases Sector sh.all be granted the following
benefits
(a) Investment Subsidy of 75% of State tax due and deposited, for additional
three years; and

26
 (b) Exemption from payment o f Electricity Duty for additional three years.

5.13 M- Sand Sector : Enterprises making an investment equal to or above rupees two
crore in the manufacturing of M-Sand shall be granted the following benefits
(a) 25% additional Investment Subsidy of State tax due and deposited for seven
years; and
(b) (i)5% Interest Subsidy on term loan taken by enterprise from Financial
Institutions or State Financial Institutions or Banks recognized by Reserve
Bank of India, for making an investment in plant & machinery, for a period of
five years subject to a maximum of rupees twenty five lakh per year; or
(ii) Capital Subsidy equivalent to 20% of investment made on the plant &
machinery, subject to a maximum of rupees twenty five lakh.

5.14 Medical Device Manufacturing Sector: Enterprises making an investment equal

to or above rupees five crore in the manufacturing of Medical Devices shall, be
granted the following benefits
(a) 5% Interest Subsidy on term loan taken by enterprise from Financial Institutions
or State Financial Institutions or Banks recognized by Reserve Bank of India,
for making an investment in plant & machinery, for a period of five years
subject to a maximum of rupees fifty lakh per year; or
(b) Capital Subsidy equivalent to 20% of investment made on the plant &
machinery, subject to a maximum of rupees fifty lakh.

5.15 MSME Sector: Enterprises o f MSME sector shall, in addition to benefits

mentioned in clause 4.1, if applicable, be granted the following benefits:-
(a) Water Conservation and Green Measures Subsidy in the form of
Reimbursement of
(i) 50% of cost incurred on water audit by any Government empanelled or
Government approved agency subject to maximum o f rupees two lakh;
(ii) 50% of amount paid to the suppliers for the plant, excluding civil work,
for establishing zero liquid discharge based effluent treatment plant;

27
 r

(iii) 50% of amount paid to the suppliers for the plant, excluding civil work,
for adopting Green Building Measures for the building having a
minimum floor space of 2000 sq mtrs; and
(iv) 50% of amount paid to the suppliers for the plant, excluding civil work,
for establishing “Reuse and Recycling of Industrial Waste Plant”, subject
to maximum of rupees fifty lakh and shall be one time assistance;
Provided that maximum total amount of subsidy including (i), (ii) and (iii)
shall be subject to maximum of rupees fifty lakh and shall be one time
assistance;
(b) One-time reimbursement of 50% of cost incurred on obtaining quality
certification for manufacturing or processes or certification related to export,
issued by any Government agency or any agency authorized by Government
of India or Government of Rajasthan, subject to maximum of rupees twenty
five lakh;
(c) One-time reimbursement of 50% cost incurred to acquire advanced
technology from premier national institutes - Indian Institute of Science
(IISc), Indian Institute of Technology (IITs), National Institute o f Technology
(NITs), National Institute o f Design (NIDs), The Council o f Scientific and
Industrial Research (CSIR) or any other institute set up by Government of
India, subject to maximum of rupees ten lakh;
(d) One-time financial assistance equivalent to the assistance provided by
Government of India for obtaining Patents, Geographical Indication (GI)
Tagging, and Trademark Registration.
(e) One-time reimbursement of 50% of investment made on plant and machinery
and testing equipments for obtaining Sifter or Gold or Diamond or Platinum
rating under Zero Defect and Zero Effect Certification Scheme of Government
of India, subject to maximum of rupees five lakh; and
(I) One-time financial assistance on raising funds (capital) through SME
platform, to the extent of 50% of the investment made in process of raising
funds (capital), subject to a maximum of rupees five lakh.

28
5.16 Solar Equipments Sector: Enterprises making an investment equal to or above
rupees ten crore in Solar Equipments Sector shall be granted the following
benefits
(a) 25% additional Investment Subsidy of State tax due and deposited for seven
years; and
(b) 25% additional Employment Generation Subsidy in the form of
reimbursement of employers contribution, subject to upper limit of 75%
Employment Generation Subsidy for any employee, towards employees EPF
and ESI for seven years; and
(c) Exemption from payment of Electricity Duty for additional three years; and
(d) (i)5% Interest Subsidy on term loan taken by enterprise from Financial
Institutions or State Financial Institutions or Banks recognized by Reserve
Bank of India, for making an investment in plant & machinery, for a period of
five years subject to a maximum of rupees twenty-five lakh per year; or
(ii)Capital Subsidy equivalent to 20% of investment made on the plant &
machinery, subject to a maximum of rupees fifty lakh.

5.17 Start-ups: Start-up set-up by an enterprise or Agro Cooperative or Producer

Organization or Special Purpose Vehicle making an investment equal to or above
rupees twenty five lakh shall be granted 25% additional Investment Subsidy of
State tax due and deposited, for seven years.

5.18 Textile Sector and Apparel Sector: Enterprises making an investment equal to or
above rupees twenty-five lakh in the Textile Sector shall be granted the following
benefits
(a) Capital Subsidy on zero liquid discharge based effluent treatment plant
equivalent to 20% of the amount paid to the suppliers for the plant excluding
civil work, subject to a maximum of rupees one crore, to enterprises of Textile
& Apparel Sector; and
(b) 5% Interest Subsidy on term loan taken by enterprise from Financial
Institutions or State Financial Institutions or Banks recognized by Reserve

29
 i

Bank of India, for making an investment in plant & machinery as specified

under the TUF Scheme of Government of India, for a period of five years; or
(c) 6% Interest Subsidy on term loan taken by enterprise from Financial
Institutions or State Financial Institutions or Banks recognized by Reserve
Bank of India, for making an investment in plant & machinery as specified
under the TUF Scheme o f Government of India, for a period of five years, for
enterprises making investment more than rupees twenty-five crore; or
(d) 7% Interest Subsidy on term loan taken by enterprise fro m , Financial
Institutions or State Financial Institutions or Banks recognized by Reserve
Bank of India, for making an investment in plant & machinery as specified
under the TUF Scheme of Government of India, for a period of five years, for
Apparel Sector and enterprises manufacturing Technical Textiles, Khadi &
Handloom; or
(e) Capital Subsidy equivalent to 25% of the investment made on the plant &
machinery as specified under the TUF Scheme of Government of India,
subject to a maximum of rupees fifty lakh;
.19 Wind Turbine Manufacturing Sector: Enterprises making an investment equal
to or above rupees ten crore in Wind Turbine Manufacturing Sector shall be
granted the following benefits:-
(a) 25% additional Investment Subsidy of State tax due and deposited; and
(b) 25% additional Employment Generation Subsidy in the form of reimbursement
of employers contribution, subject to upper limit of 75% Employment
Generation Subsidy for any employee, towards employees EPF and ESI; and
(c) Exemption from payment of Electricity Duty for additional three years; and
(d) (i)5% Interest Subsidy on term loan taken by enterprise from Financial
Institutions or State Financial Institutions or Banks recognized by Reserve
Bank o f India, for making an investment in plant & machinery, for a period of
five years subject to a maximum of rupees twenty five lakh per year; or
(ii) Capital Subsidy equivalent to 20% of investment made on the plant &
machinery, subject to a maximum o f rupees fifty lakh.

30
Clause 5: List-2

LIST OF MINERALS AS REFERRED IN CLAUSE 2(xlvim of the Scheme

1. Jasper
2. Calcite
3. Selenite
4. Ochre
5. Phosphorite (rock Phosphate)
6. Lead & Zinc
7. Wollastonite
8. Gypsum
9 . Silver
10. Talc/Soapstone/Steatite
11. Quartzite
12. Manganese
13. Natural Gas utilized
14. Felspar
15. Copper Concentrate
16. Barytes
17. Iron Ore

6. BENEFITS TO SERVICE ENTERPRISES

6.1 The eligible Service Enterprises, as mentioned in clause 6.2 shall be granted
benefits as given below:-
(i) Investment Subsidy of 75% o f State tax due and deposited, for seven years;
(ii) Employment Generation Subsidy in the form, of reimbursement o f 50% of
employers contribution towards employees EPF and ESI, for seven years:
Provided that the Employment Generation Subsidy in the form of
reimbursement of 75% of employers contribution towards EPF and ESI shall
be granted
(a) For employees belonging to Women, Schedule Caste (SC), Schedule Tribe
(ST), Person with disability (PwD); and
(b) For all employees if the enterprise is providing more than 75% direct
employment to persons domiciled in Rajasthan.
Provided further that the Employment Generation Subsidy shall not be
granted for those employees for which employer is receiving reimbursement

31
 under any other scheme of Government of India or Government of
Rajasthan;
(iii) Exemption from payment of 100% of Electricity Duty for seven years;
(iv) Exemption from payment of 100% of Land Tax for seven years;
(v) Exemption from payment of 100% of Market Fee (Mandi Fee) for seven
years;
(vi) Exemption from payment of 100% of Stamp Duty:
(a) On purchase or lease/sub-lease of land and construction or improvement
on such land; and
(b) On purchase or lease of floor area/space in any constructed commercial
building for setting up of enterprise in:-
(i) IT Sector; or
(ii) Entertainment Sector; or
(iii) Industry 4.0; or
(iv) Tourism Sector; and
. (vii) Exemption from payment of 100% of conversion charges payable for change
of land use and conversion of land.
6.2 The enterprises engaged in following services or activities mentioned in following
service sectors shall be eligible for benefits under the scheme as service enterprise:
(i) Amusement Park making ah investment equal to or above rupees ten crore;
(ii) Bio-Technology Sector enterprises making an investment equal to or above
rupees one crore;
(iii) Cold Chain in Pharmaceuticals- Enterprise making an investment equal to or
above rupees two crore;
(iv) Cold Chain and Preservation Infrastructure- Enterprise or Special Purpose
Vehicle making an investment equal to or above rupees five crore;
(v) Common Utility Center set up by any Agro Cooperative or Producer
Organization or SPV in a building of more than 5000 Sq ft area having an
investment equal to or above rupees fifty lakh;
(vi) Convention Centre set up with an investment equal to or above rupees two
crore;

32
(vii) Cluster or Electronic Manufacturing Cluster developed by an enterprise or
Agro Cooperative or Producer Organization or Special Purpose Vehicle
making an investment equal to or above rupees five crore;
(viii) Entertainment Sector- Enterprises making an investment equal to or above
rupees two crore in providing entertainment through exhibition of films in
cinema hall or multiplex or miniplex;
(ix) Film City having an investment equal to or above rupees Fifty crore;
(x) Healthcare Sector- Enterprise or Special Purpose Vehicle making an
investment equal to or above rupees five crore for setting lip of
(a) Hospital; • .
(b) Dispensary;
(c) Poly Clinic; • -
(d) Diagnostic Centre; and .
(e) H alf Way Home;
(xi) Industrial Park developed by an enterprise or Special Purpose Vehicle
making an investment equal to or above rupees twenty-five crore;
(xii) Infrastructure for Value-addition or Preservation of Agricultural Products-
enterprise making an investment equal to or above rupees one crore in
Forward and Backward Linkage for Agro-Processing Sector in rural areas
by .creation o f infrastructure for Value-addition or Preservation of
Agricultural Products, in any o f the activities mentioned in the list 3
appended to clause 6;
(xiii) IT Park developed by an enterprise or Special Purpose^ Vehicle making an
investment equal to or above rupees fifteen crore and IT Sector enterprises
making an investment equal to or above rupees one crore;;
(xiv) Logistic Infrastructure
(a) Multi-Modal Logistics Hub developed by an enterprise or Special
Purpose Vehicle making an investment equal to or above rupees fifty
crore;
(b) Logistic Park developed by an enterprise or Special Purpose Vehicle
making an investment equal to or above rupees thirty crore;

33
 (c) Warehouse developed by an enterprise or Special Purpose Vehicle
with an investment equal to or more than rupees two crore, having
capacity o f warehouses is at least 3000 MT and having accreditation
as per the norms fixed by the Warehousing Development and
Regulatory Authority as constituted under sub-section (1) o f section
24 of the Warehousing (Development and Regulation) Act, 2007
(Central Act No. 37 o f 2007);
(xv) Plug and Play Office Complex developed by an enterprise or Special
Purpose Vehicle making an investment equal to or above rupees ten crore;
(xvi) Social Infrastructure- Enterprise or Special Purpose Vehicle making an
investment equal to or above rupees two crore for setting up of
(a) Parking Facility in Urban Areas or RIICO Industrial Areas, having
floor space measuring equal to or more than 5,000 Sq Ft;
(b) Dormitory for workers in RIICO Industrial Areas, with a minimum
capacity of equal to or more than hundred persons;
' (c) Industrial Housing in RIICO Industrial Areas, with minimum capacity
o f equal to or more than fifty families; and
(d) Creche in RIICO Industrial Areas, having capacity of equal to or more
than fifty kids;
(e) Old age home, with a minimum capacity of fifty persons, having floor
space measuring equal to or more than 150 Sq Ft per person with
attached toilet. It should have facilities such as common canteens,
recreation facilities, basic medical facilities and adequate man power
for maintenance and upkeeps;
(f) Day care centre having a capacity o f at least 50 kids with a minimum
area o f 5000 Sq. Feet with adequate facilities o f sanitation, first-aid
and recreation.
(xvii) Start-up enterprises;
(xviii) Sub-market Yard developed by any enterprise or Agro Cooperative or
Producer Organization or SPV under section 5 o f the Rajasthan

34
 Agricultural Produce Markets Act, 1961 (Act No. 38 of 1961), provided
that the minimum investment is rupees two crore;
(xix) Testing Laboratories- Enterprise or Agro Cooperative or Producer
Organization or Special Purpose Vehicle making an investment equal to
or above rupees five crore for setting up of
(a) Testing Laboratory having accreditation from an authorized national
level Accreditation Board or Authority;
(b) Research & Development Laboratory or Research & Development
Centre; and
(c) Grading and Assaying Laboratories accredited by Directorate of
Marketing and Inspection Department of Agriculture and Cooperative,
Ministry of Agriculture, Government of India.
(xx) Tourism sector enterprises making an investment equal to or above rupees
two crore;
Provided that the State Government in the Finance Department, on the
recommendation of the State Empowered Committee, may add more service
sectors in clause 6.2 for such benefits as may be notified.

6.3 Notwithstanding anything contained in the Scheme, the State Government may
grant a special package o f incentives and exemptions, which may be over and above
the benefits available to a Service Enterprise in a thrust sector;
6.4 Notwithstanding anything contained in the Scheme, an eligible service enterprise will
be provided all the applicable benefits, as mentioned in clause 6.1 and applicable
additional benefits as Thrust Sector enterprise, subject to the condition that
enterprise may opt for and shall be provided either one of the following benefits, as
mentioned below, namely:-
(i) Applicable Interest Subsidy; or
(ii) Applicable Capital Subsidy.
Provided that where an eligible enterprise falls under more than one category of
Thrust Sector, it shall have to opt for benefits in any one of the Thrust sector and can
avail additional benefits provided in one Thrust Sector only.

35
Clause 6; List-3
(List of activities identified for Backward and Forward Linkages for Agro-
Processing Sector in rural areas)
(A) Backward Linkages: At the farm level:
1. Integrated Pack-house including washing, electronic or mechanized sorting,
grading line, packaging line, waxing line and cold rooms/cold storage;
2. Ripening Chamber;
3. Cold Storage Unit;
4. Controlled Atmosphere (CA) Storage;
5. Frozen Storage;
6. Vacuum Freeze Drying Unit;
7. Milk Chilling Unit;
8. Poultry or Meat or Fishery Processing Unit;
9. Food Irradiation Unit;
10. Refrigerated or insulated Transport;
11. Mobile Pre-Coolers;
12. Reefer Vans;
13. Refrigerated Containers Including Multi-Modal Container Units;
14. Modified Atmospheric Packaging (MAP);
15. Value Addition House having Machinery & Equipment for minimal
processing including cutting, dicing, slicing, pickling, drying, pulping,
canning, waxing; and
16. Machinery & equipment for packing and packaging.
17. Cold Chain and Preservation Infrastructure as defined in clause 2(xvii).
(B) Forward Linkages: Distribution center in minimum area o f two acres, with
facilities o f cold storage and ripening chamber.

7. BENEFITS TO SERVICE ENTERPRISES IN THRUST SECTORS

7.1 Cold Chain in Pharmaceuticals: Enterprise making an investment equal to or

above rupees two crore in establishing Cold Chain in Pharmaceuticals, shall be

36
 granted Capital Subsidy equivalent to 25% of the investment made on the plant &
machinery and equipments, subject to a maximum of rupees twenty-five lakh.
7.2 Common Utility Centre: Common Utility Centre set up by any enterprise or Agro
Cooperative or Producer Organization or SPY in a building of more than 5000 Sq ft
area having an investment equal to or above rupees five crore, shall be granted
Capital Subsidy equivalent to 20% o f investment made on the plant & machinery
and equipments, subject to a maximum of rupees fifty lakh.
7.3 Industrial Park: Industrial Park developed by an enterprise or Special Purpose
Vehicle, making an investment equal to or above rupees twenty-five crore, shall be
granted Capital Subsidy equivalent to 20% of the investment made on the
development of common infrastructure in the Industrial Park, subject to maximum
rupees two crore or 5% Interest Subsidy on term loan taken by enterprise from
Financial Institutions or State Financial Institutions or Banks recognized by Reserve
Bank of India, for making an investment in common infrastructure, for a period of
five years subject to a maximum of rupees fifty lakh per year.
7.4 Infrastructure for Value-addition or Preservation of Agricultural Products:
Enterprise making an investment equal to or above rupees one crore in Forward and
Backward Linkage for Agro-Processing Sector in rural areas by creation of
infrastructure for Value-addition or Preservation of Agricultural Products, in any of
the activities mentioned in the end of clause 6 as Clause 6:List-3, shall be granted
(a) Capital Subsidy equivalent to 25% o f the investment made on the plant &
machinery, subject to a maximum of rupees twenty-five lakh; and
(b) Capital Subsidy equivalent to 25% of the investment made on maximum two
movable refrigerated vehicles, subject to a maximum of rupees twenty-five
lakh.
7.5 IT Park:
7.5.1 IT Park developed or proposed by an enterprise making an investment equal
to or above rupees fifteen crore shall be granted 5% Interest subsidy on term loan
taken by enterprise from Financial Institutions or State Financial Institutions or
Banks recognized by Reserve Bank of India, for making an investment for

37
 V'

development o f infrastructure in the IT Park, for five years, subject to maximum

rupees seventy-five lakh per annum.

7.5.2 IT Park developed or proposed by an enterprise making an investment equal

to or above rupees twenty-five crore in Vertical IT Park having more than 1,50,000
sq. ft. o f saleable/leasable area and in Horizontal IT Park developed in more than
twenty-five acres of land shall be granted 5% Interest subsidy on term loan taken by
enterprise from Financial Institutions or State Financial Institutions or Banks
recognized by Reserve Bank of India, for making an investment for development of
infrastructure in the IT Park, for five years, subject to maximum rupees one crore
fifty lakh per annum.
7.6 IT Sector: Enterprises making an investment making an investment equal to or
above rupees five crore, shall be granted 5% Interest subsidy on term loan taken by
enterprise from Financial Institutions or State Financial Institutions or Banks
recognized by Reserve Bank of India, for making an investment for development of
IT infrastructure, subject to a maximum of rupees twenty-five lakh per year.
7.7 Logistic Infrastructure:
7.7.1 Multi-Modal Logistics Hub developed or proposed by an enterprise or Special
Purpose Vehicle making an investment equal to or above rupees fifty crore shall be
granted the following benefits:-
(a) 5% interest subsidy on term loan taken by an enterprise or Special Purpose
Vehicle from Financial Institutions or State Financial Institutions or Banks
recognized by Reserve Bank of India, for making an investment in
equipments, for a period of five years, subject to a maximum of rupees one
crore per year; or
(b) Capital Subsidy equivalent to 20% of the investment made for building
common infrastructure, subject to maximum rupees four crore.

7.7.2 Logistic Park developed or proposed by an enterprise or Special Purpose

Vehicle making an investment equal to or above rupees thirty crore shall be granted
the following benefits:-

38
 (a) 5% interest subsidy on term loan taken by an enterprise or Special Purpose
Vehicle from Financial Institutions or State Financial Institutions or Banks
recognized by Reserve Bank of India, for making an investment in
equipments, for a period o f five years, subject to a maximum of rupees fifty
lakh per year; or
(b) Capital Subsidy equivalent to 20% of the investment made for building
common infrastructure, subject to maximum rupees two crore and fifty lakh.
7.7.3 Warehouse developed by an enterprise or Special Purpose Vehicle with an
investment equal to or more than rupees two crore, having capacity o f at least 3000
MT and having accreditation as per the norms fixed by the Warehousing
Development and Regulatory Authority as constituted under sub-section (1) of
section 24 of the Warehousing (Development and Regulation) Act, 2007 (Central
Act No. 37 of 2007), shall be granted Capital Subsidy equivalent to 20% of the
investment made in equipments, subject to a maximum of rupees two lakh, for
Warehouse in land measuring up to two acres and Capital Subsidy equivalent to
20% of the investment made in equipments, subject to a maximum of rupees five
lakh, for Warehouse in land measuring above two acres.
7.8 Plug and Play Office Complex developed by an enterprise or Special Purpose
Vehicle making an investment equal to or above rupees five crore shall be granted
5% interest subsidy on term loan taken by enterprise or Special Purpose Vehicle
from Financial Institutions or State Financial Institutions or Banks recognized by
Reserve Bank of India, for making for development of infrastructure in the Plug and
Play Office Complex, for a period of five years, subject to a maximum o f rupees
twenty-five lakh per year.
7.9 Start-ups: Start-up set-up by an enterprise or Agro Cooperative or Producer
Organization or Special Purpose Vehicle making an investment equal to or above
rupees twenty-five lakh shall be granted 25% additional Investment Subsidy of
State tax due and deposited, for seven years.
7.10 Social Infrastructure: Enterprise or Special Purpose Vehicle making an
investment for the development of

39
 v

(i) Parking Facility in Urban Areas or RIICO Industrial Areas, having floor space
measuring equal to or more than 5000 Sq Ft, shall be granted Capital Subsidy
equivalent to 20% of the investment made in equipments, subject to a
maximum of rupees five lakh;
(ii) Dormitory for workers in RIICO Industrial Areas, with a minimum capacity of
hundred persons, shall be granted Capital Subsidy equivalent to 20% of the
investment made in infrastructure for establishing Dormitory for laborers,
subject to a maximum of rupees twenty-five lakh;
(iii) Industrial Housing in RIICO Industrial Areas, with minimum capacity of fifty
families, shall be granted Capital Subsidy equivalent to 20% of the investment
made in infrastructure for establishing Dormitory for laborers, subject to a
maximum of rupees twenty-five lakh; and
(iv) First seventy-five bedded Hospital in RIICO Industrial Areas, shall be granted
Capital Subsidy equivalent to 20% of the investment made in infrastructure for
establishing Hospital, subject to a maximum of rupees fifty lakh.
(v) First Creche having a capacity of at least 50 kids in RIICO Industrial Areas
with a minimum area of 5000 Sq. Feet, shall be granted Capital Subsidy
equivalent to 20% o f the investment made in infrastructure for establishing
Creche, subject to a maximum of rupees five lakh.
(vi) Dormitory for 100 workers in RIICO Industrial Areas shall be granted Capital
Subsidy equivalent to 20% of the investment made in infrastructure for
establishing Dormitory, subject to a maximum of rupees ten lakh.

7.11 Testing L aboratory: Enterprise or Agro Cooperative or Producer Organization or

Special Purpose Vehicle, making an investment equal to or above rupees five crore
for setting up of Testing Laboratory having accreditation from an authorized
national level Accreditation Board or Authority, shall be granted Capital Subsidy
equivalent to 25% o f investment made on the plant & machinery or equipments,
subject to a maximum of rupees fifty lakh.

40
8. BENEFITS TO ENTERPRISES IN BACKWARD & MOST BACKWARD AREAS

8.1 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 other benefits mentioned in other clauses of the Scheme:
(i) Applicable Investment Subsidy for an additional two years, subject to the
maximum of nine years;
(ii) Applicable Employment Generation Subsidy for an additional two years, subject
to the maximum of nine years;
(iii) Applicable Exemption from payment of Electricity Duty for an additional two
years, subject to the maximum of nine years; and
(iv) 0.5% Additional interest subsidy, if the enterprise is eligible for interest
subsidy under the scheme.
8.2 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 other benefits mentioned in other clauses of the Scheme:
(i) Applicable Investment Subsidy for an additional three years, subject to the
maximum of ten years;
(ii) Applicable Employment Generation Subsidy for an additional three years,
subject to the maximum of ten years;
(iii) Applicable Exemption from payment of Electricity Duty for an additional
three years, subject to the maximum o f ten years; and
(iv ) ' 1% Additional interest subsidy, if an enterprise is eligible for interest subsidy
under the scheme.

9. SCREENING COMMITTEES

9.1 The constitution of State Level Screening Committee (SLSC), as defined in

clause-2(lxxv), shall be as under:-

State Level Screening Committee(SLSC) under Clause 2(lxxv)

(a) ACS/Principal Secretary, Industries Chairman
(b) Secretary, Finance (Revenue) Member
(c) Principal Secretary /Secretary, Energy Member
(d) Commissioner, Investment & NRIs (BIP) Member

41
 t

(e) Commissioner, Commercial Taxes Member

(f) CMD, RFC Member
(g) MD, RIICO Member
(h) Administrator/Director, Agriculture Marketing Member
Department, Jaipur (In case of exemption from Market
Fee (Mandi Fee))
(i) Commissioner, Industries Member Secretary
(j) Secretary/HOD o f Concerned Department Invited Member

9.2 The State Level Screening Committee (SLSC) shall have jurisdiction over large
enterprises, as defined in clause-2(liii) of the Scheme, and enterprise(s) making
investment in more than one District including service enterprises, except the
services mentioned in clause 9.4 of the scheme.
9.3 The constitution of District Level Screening Committee (DLSC), as defined in
clause-2(lxxv), shall be as under:-

District Level Screening Committee (DLSC) under Clause 2(lxxv)

(a) District Collector Chairman
(b) Concerned Branch Manager of RFC in the District Member
(c) Concerned Senior Regional Manager /Regional Manager Member
of RIICO in the District.
(d) Deputy/Assistant Commissioner, Commercial Taxes/
Commercial Taxes Officer of Commercial Taxes Member
Department.
'(e) Superintending Engineer (0 & M), Yidyut Vitaran Member
Nigam; of the concerned district
(f) Secretary of relevant Krishi Upaj Mandi Samiti (In case of Member
exemption from Mundi fee)
(g) General Manager D1C Member Secretary
(h) District Level Officer of Concerned Departments Invited Member

9.4 The District Level Screening Committee (DLSC) shall have jurisdiction over all
manufacturing sector Micro, Small and Medium Enterprise (MSME) and Micro,
Small and Medium Enterprise (MSME) rendering services of Tourism Sector &
Start-ups, as defined in clause-2(lx) of the Scheme.
9.5 Majority o f the total number o f members of the Screening Committee shall
constitute the quorum at its meetings.

42
10. POWER TO GRANT CUSTOMIZED PACKAGE
10.1 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 enterprises, other than cement manufacturing enterprises,
investing more than rupees hundred crore and providing direct employment to more
than two hundred persons.
Notwithstanding anything contained in clause 10.1 of the scheme, the State
Government on the recommendation o f State Empowered Committee (SEC), may
grant a customized package under section 11 o f the Rajasthan Enterprises Single
Window Enabling and Clearance Act, 2011, to the cement manufacturing enterprises
investing more than rupees 750 crore:
10.2 Benefits in certain cases of the customized package:
10.2.1 Subject to the other provisions o f the Scheme, an enterprise to which a
customized package has been issued under the Scheme may apply even before the
completion of committed investment and providing committed employment, for such
benefits as provided under the Scheme to the other similar enterprises to which any
customized package has not been granted by submitting the application in such
form(s) and manner as prescribed under the Scheme before the appropriate
Screening Committee after commencement of commercial production/ operation.

10.2.2 The enterprise applying under clause 10.2.1 shall also submit an undertaking
along with the application form(s) mentioning therein that:

(i) It wants to avail the benefits as provided under the Scheme to the other
similar enterprises to which any customized package has not been granted;
(ii) It shall make the committed investment and shall provide the committed
employment within the operative period of the Scheme in case any reference
of time period regarding investment and employment is not mentioned in the
customized package, otherwise within such time as mentioned in the
customized package.

J$( 43
 I

10.2.3 The benefits under clause 10.2.1 and clause 10.2.2 shall be subject to the
following conditions, namely

(i) Where the enterprise has availed the benefit of any exemption under
customized package available to it before the commencement of commercial
production and fails to make the committed investment and to provide the
committed employment within such time as mentioned in clause 10.2.2, it
shall repay the amount of such excess exemption to the State Government in
the concerned Department along with interest at the rate of 18%. The
remaining benefits, as eligible, shall be resumed on depositing this amount.
However, where the enterprise fails to repay the amount despite repeated
notices, the concerned Department shall proceed to recover the said amount
and benefits not availed under the Scheme shall not be allowed.

(ii) Where the enterprise fails to make the committed investment and to provide
the committed employment within such time as mentioned in clause 10.2.2,
the additional benefits granted under the customized package shall not be
allowed to it. However, the benefits as provided under the Scheme to the other
similar enterprises, to which any customized package has not been granted,
shall be available to it.

(iii) Where the enterprise has availed the benefit under clause 10.2.1 of the
Scheme, it shall not be allowed to make any request for any amendment in
customized package.

10.2.4 Notwithstanding anything contrary contained anywhere in the Scheme, the

enterprise which has applied for benefits under clause 10.2.1 may avail the
benefits granted under the customized package after it has fulfilled the condition
of the committed investment and the committed employment within such time as
mentioned in clause 10.2.2. For availing the benefits of customized package, it
shall submit an application in writing before the appropriate Screening Committee
within thirty days of the fulfillment of the condition of the committed investment
and the committed employment along with entitlement certificates issued to it
earlier. The appropriate Screening Committee on receipt of such application and

44
 after due verification, shall amend the entitlement certificate issued earlier. The
benefit under the customized package shall be allowed for the remaining period
from the date of issuance of amended entitlement certificate. However, the total
period, including the period for which the enterprise has availed benefits under
clause 10.2.1, shall remain as the period mentioned in the customized package.

11. PROVISIONS RELATED TO EXTENT AND PERIOD OF BENEFITS

11.1 i) Period of Benefit: The period of benefit, wherever applicable, shall be counted
from the date o f the issuance of the Entitlement Certificate, unless otherwise
specified in the scheme.
ii) Maximum Extent of Exemption:
Notwithstanding anything contained in the scheme, the total extent of exemption
from payment of tax/ fee in any case for any period shall not exceed 100% of
exemption from payment of such tax/fee. Moreover, the total amount of
exemption of Market Fee (Mandi Fee) shall not exceed the Eligible Fixed Capital
Investment (EFC1) as approved by the appropriate Screening Committee.
11.2 Maximum Extent of Subsidy: Notwithstanding anything contained in the
scheme and subject to proviso mentioned below, the total amount of subsidy
(Investment Subsidy + Employment Generation Subsidy + Additional Investment
Subsidy + Additional Employment Generation Subsidy + Interest Subsidy +
Additional Interest Subsidy + Capital Subsidy) for the total period of benefit shall
not exceed the eligible fixed capital investment as approved by the appropriate
Screening Committee.
Provided that, the category of enterprises mentioned in column no-2 of the table
below, shall be eligible for the total amount of subsidy (Investment Subsidy +
Employment Generation Subsidy + Additional Investment Subsidy + Additional
Employment Generation Subsidy + Interest Subsidy + Additional Interest Subsidy
+ Capital Subsidy) for the total period of benefit, exceeding the eligible fixed
capital investment as approved by the appropriate Screening Committee, but not
more than maximum extent as mentioned in column no-3 for the category of
enterprises.

45
Sr. Category of Enterprise Maximum extent up to which
No enterprise is eligible for
Subsidy
(1) (2) (3)

a Enterprises of Agro-Processing Sector, 125% of eligible fixed capital

Apparel Sector, Textile Sector, Gems & investment as approved by the
Jewellery Sector, Handicraft Sector, appropriate Screening Committee
Leather, Footwear and Accessories
Sector, MSME Sector, Petrochemical
Sector, Petro-ancillary and
Pharmaceutical.
b Mega Enterprises 125% of eligible fixed capital
investment as approved by the
appropriate Screening Committee

c Enterprises set up in Backward Area, 125% of eligible fixed capital

Most Backward Area, Hilly Area, Desert investment as approved by the
Area, Tribal Area appropriate Screening Committee, 150%
of eligible fixed capital investment as
approved by the appropriate Screening
Committee for Most Backward Area.
d Anchor Enterprises, Start-Ups and 150% of eligible fixed capital
Industry 4.0 investment as approved by the
appropriate Screening Committee
e Women/ Schedule Caste (SC)/ Schedule 150% of eligible fixed capital
Tribe (ST) / Person with disability investment as approved by the
(PwD) enterprise and TSP enterprise appropriate Screening Committee
f Enterprises established in clusters 150% of eligible fixed capital
developed during the operative period of investment as approved by the
the Scheme appropriate Screening Committee

11.3 Subsidy in Case of Expansion of Enterprise: In case of expansion, the amount

of Investment subsidy shall be calculated on the amount of additional of State tax
due and deposited after Expansion or revival, as the case may be, over and above
the maximum annual State tax due and deposited by the enterprise for any of the
three years immediately preceding the year of the commencement o f commercial
production/operation. Where the tax rate differs in the three years immediately

46
 preceding the year of the commencement of commercial production, 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 shall be calculated at the new tax
rate(s).
In case of expansion, employment generation subsidy shall be allowed only for
the employees appointed under expansion over and above the existing employees.
The exemption of electricity duty and Market Fee (Mandi Fee) shall be allowed
only on the additional volume o f turnover or additional consumption of
electricity, as the case may be, achieved/ made by the enterprise after expansion
over and above the maximum annual turnover / maximum amiual consumption of
electricity, in any of the three years immediately preceding to the year of the
commencement of commercial production/operation on which such tax/ duty/ fee
was payable and has been deposited (unless exempted under RIPS-2003 or RIPS-
2010 or RIPS-2014 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, in that year.
The exemption from the land tax shall be provided only on the additional area of
land on which land tax is payable after expansion, over and above the area of land
on which such tax was payable and deposited (unless exempted under RIPS-2003
or RIPS-2010 or RIPS-2014 or under this Scheme) into the government
exchequer before expansion.

11.4 Extent of Interest Subsidy:

i) The interest Subsidy shall be in addition to any other incentive available under
any other Scheme of Government of India. The enterprise availing the incentives
or subsidy under any other Scheme/package of State Government shall not be
eligible for availing benefit under the Scheme.

47
 v \

ii) 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 and/or equipments or
apparatus.
iii) The interest subsidy shall be available only for interest levied by the Financial
Institution/Bank. Penal interest or other charges shall not be reimbursed.
iv) The interest subsidy shall be allowed for a period of as mentioned in eligibility
certificate or up to the period of repayment o f the loan. However in case of
transfer of such loan to other State Financial Institutions/Financial
Institution/Bank recognized by Reserve Bank of India, the benefit may be allowed
for the remaining period after the approval of appropriate screening committee.
v) 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 in the
eligibility certificate.
vi) The interest subsidy shall be allowed only in a case where the enterprise is
engaged in manufacturing or service rendering as the case may be in the period in
which interest subsidy is claimed except where it is engaged in manufacturing of
seasonal goods or rendering of service activity.

11.5 Extent of Capital Subsidy:

(a) The maximum limit of Capital Subsidy shall be as approved by appropriate
Screening Committee and mentioned in the eligibility certificate.
(b) The eligible Capital Subsidy shall be disbursed in two equal installments.
(c) The Capital Subsidy shall be allowed only in a case where the enterprise is
engaged in manufacturing or service rendering, as the case may be, in the period
in which the capital Subsidy is claimed except where it is engaged in
manufacturing of seasonal goods or rendering of service activity.

48
 11.6 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.

12. PROVISIONS FOR e-GOVERNANCE:

To enable electronic delivery of services under the scheme, notwithstanding
anything contrary contained anywhere in the Scheme, the Government Department
responsible for grant of benefit or issuance of Entitlement Certificate (EC), require an
application or any communication or order or certificate or disbursement of payment
relating to benefit under the Scheme shall be made or issued in electronic form. Further,
to facilitate e-govemance as above, the Government Department may change the
procedure mentioned in the Scheme to such extent that it is not 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.
13. TERMS AND CONDITIONS:
13.1 The enterprise availing benefits under the Scheme shall comply with all statutory
laws and regulations of the State o f Rajasthan applicable to the enterprise. Non-
compliance may entail cancellation/ withdrawal of the benefits under the Scheme.

0V 49
 1, \

13.2 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.
13.3 In case the enterprise is availing any Subsidy,-
(i) Under any other Scheme of Government of Rajasthan; or
(ii) Under any scheme of any undertalcing, 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.
13.4 Where on scrutiny or inspection by the officers of the Commercial Taxes
Department or Industries Department, it is found that the enterprise, which has
availed the benefits under the Scheme is not eligible for such benefits or in order
to get higher subsidy under the scheme, is effecting inter-state supply as intra­
state supply through its subsidiaries/ intermediary/ marketing network/dealers or
any other middle man, either directly or indirectly controlled by it, a reference
shall be made to the appropriate Screening Committee. 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.
In case of withdrawal of benefits, the appropriate Screening Committee may
direct for recovery of the benefits already availed with interest @ 18% per annum.
13.5 The enterprise availing the benefit of subsidy may, from the date of issuance of
notification by the State Government, maintain the record of sale, purchase and
inventory o f 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

50
 the Rajasthan Goods and Service Tax Act, 2017 (Act No. 9 of 2017) and
Rajasthan Value Added Tax Act, 2003 and 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.
13.6 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.
13.7 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.
13.8 .Where for any reasons, it is found that the enterprise has wrongly availed the
benefits or has availed excess benefits under this scheme or under Rajasthan
Investment Promotion Scheme-2003 or under Rajasthan Investment Promotion
Scheme-2010 or under Rajasthan Investment Promotion Scheme-2014, the
benefits under the scheme shall not be allowed to the enterprise and any other
unit/ branch of the enterprise, unless it has deposited such wrongly availed or
excess benefits along with interest at the rate of 18% per annum.
14. Transfer of benefits in case of transfer of business:
14.1 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 on fulfillment
of any statutory levy.
14.2 For availing such remaining benefits, the transferee enterprise shall submit a duly
completed application in Form-R and manner as may be prescribed, to the

51
 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.
14.3 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 the application unless
specifically extended for reasons to be recorded in writing.
14.4 Where the application has been filed beyond the time period as provided in clause
14.2, 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.
14.5 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 fro m .......t o ........ ”.
14.6 After such endorsement, the Member Secretary shall forward it to all concerned
immediately but not later than fifteen days from the date of the decision taken by
the committee in its meeting, unless specifically extended for reasons to be
recorded in writing.
14.7 Where the committee is of the opinion that the transferee enterprise is not eligible
to avail the remaining benefits o f 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 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.

15. PROCEDURE FOR CLAM OF BENEFITS

15.1 Claims for Exemption from Stamp Duty / Conversion Charges:

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15.1.1 The enterprise making investment for setting up of a new enterprise or for
expansion of an existing enterprise, shall submit a duly completed application in
Form-A. appended to the Scheme, for availing exemption from Stamp duty
/Conversion Charges, along with a project report duly authenticated by him and a
self-attested declaration on a Non-judicial stamp paper of Rupees One Hundred
Only in support of the facts of the application, to the Member Secretary of the
appropriate Screening Committee.
15.1.2 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-B, 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 due to reasons beyond his control, validity of the
entitlement certificate may 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
writing mentioning the reasons of Non-applicability of the scheme, within seven
days from the date of receipt of the application and shall forward the same to the
applicant enterprise.
15.1.3 The Member Secretary of the appropriate Screening Committee shall forward
copies of the entitlement certificate in Form-B, appended to the Scheme, to the
concerned Department / authority immediately.
15.1.4 The Member Secretary of the appropriate Screening Committee shall place the
application in Form-A, and the entitlement certificate issued by him in Form-B
or order passed by the member secretary, as the case may be, before the

53
 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 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.

15.2 Claim for exemption from Land Tax/ Electricity Duty/ Market Fee(Mandi fee):
15.2.1 The enterprises making new investment or investment for expansion under the
Scheme, for availing of exemption from payment of Land Tax/Electricity Duty/
Market Fee (Mandi fee), as the case may be, shall submit duly completed
application in Form-A, appended to the Scheme, to the Member Secretary of the
appropriate Screening Committee within 90 days of the commencement of
commercial production/operation. Such application shall be accompanied with the
following documents,-
(i) Copy of Project Report duly authenticated by applicant
(ii) Proof of investment, certificate of valuation by a charted accountant
(iii) Copies of Challan of EPF and ESI deposited, if any
(iv) Proof of payment of Land tax/ Electricity duty/ Market Fee(Mandi fee) as
the case may be
(v) Self-attested declaration on a Non-judicial stamp paper of Rupees One
Hundred Only in support of the facts of the application.

15.2.2 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.
15.2.3 Where the application has been filed beyond the time period as provided in clause
15.2.1 above, the appropriate Screening Committee having been satisfied with the

54
 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 o f 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 o f commercial production/ operation, but the flow of benefit shall
take place from date of issuance of entitlement certificate.
15.2.4 In case, the committee approves the entitlement of the enterprise for the benefits,
the Member Secretary shall issue entitlement certificate in Form-C appended to
the Scheme and shall forward it to all concerned along with the relevant extracts
of minutes of the meeting, 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.
15.2.5 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 o f rejection. The decision of the committee
shall be communicated in writing by the Member Secretary of the appropriate
screening committee to the enterprise and all concerned along with the relevant
extracts of minutes of the meeting, 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.
15.3 Claim of Investment Subsidy / Employment Generation Subsidy:
15.3.1 The enterprises making new investment or investment for expansion under the
scheme, for availing investment subsidy / employment generation Subsidy, as the
case may be, shall submit duly completed application in Form-D, appended to the
Scheme, to the Member Secretary of the appropriate Screening Committee within
90 days o f the commencement of commercial production. Such application shall
be accompanied by the following documents:
(i) Copy of project report duly authenticated by the applicant;
(ii) Proof of investment;

55
 (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 ESI
deposited;
(v) Proof of deposit of State Tax, if already deposited;
(vi) A self-attested declaration on a Non-judicial stamp paper of Rupees One
Hundred Only in support of the facts of the application; and
(vii) Certificate of valuation by Chartered Accountant in Form-E appended to
the Scheme;
(viii) An undertaking to the effect that subsidy is not being availed on second
hand machinery.

15.3.2 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.
15.3.3 Where the application has been filed beyond the time period as provided in clause
15.3.1 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 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 o f time shall be calculated from the date of the
commencement of commercial production/ operation, but the flow o f benefit shall
take place from date of issuance of entitlement certificate.
15.3.4 The committee shall after examination of the application, determine the amount of
eligible fixed capital investment (EFCI).
15.3.5 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-F, appended to the
Scheme, and shall forward the copies to all concerned along with the relevant

56
 /

extracts of minutes of the meeting, 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.
15.3.6 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 o f being heard to the
enterprise and shall record the reasons of rejection. The decision of the committee
shall be communicated in writing, by the Member Secretary of the appropriate
screening committee to the enterprise and all concerned along with the relevant
extracts of minutes of the meeting, 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.

15.4 Claim of interest subsidy/ capital subsidy:

15.4.1 The enterprises making new investment or investment for expansion under the
scheme, for availing interest subsidy/capital subsidy, shall submit a duly
completed application, in Form-G appended to the Scheme, along with the
documents required under the said Form, to the Member Secretary of the
appropriate Screening Committee within 90 days of the commencement of
commercial production.
15.4.2 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.
15.4.3 Where the application has been filed beyond the time period as provided in clause
15.4.1 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 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

57
 \

commencement of commercial production/ operation, but the flow of benefit shall

take place from date of issuance of entitlement certificate.
15.4.4 In case the Committee approves the entitlement of the enterprise for interest
subsidy/capital subsidy, the Member Secretary shall issue entitlement certificate,
in Form-H appended to the Scheme, and shall forward the copies to all concerned
along with the relevant extracts of minutes of the meeting, 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.
15.4.5 Where the committee is of the opinion that the enterprise is not eligible for
interest subsidy/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 writing, by the Member Secretary of the
appropriate screening committee to the enterprise and all concerned along with
the relevant extracts of minutes of the meeting, 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.
15.5 Claim of capital subsidy and determination of cost of zero liquid discharge based
effluent treatment plant:
15.5.1 The enterprises making new investment or investment for expansion, for availing
the benefit o f capital subsidy on zero liquid discharge based effluent treatment
plant, shall submit an application in Form-I 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 of the appropriate Screening Committee within 90
days of commencement of commercial production.
15.5.2 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.
15.5.3 Where the application has been filed beyond the time period as provided in clause
15.5.1 above, the appropriate Screening Committee having been satisfied with the
genuineness o f cause o f delay, may condone the delay in filing of the application.

58
 15.5.4 The appropriate Screening Committee after examination o f application shall
determine the cost o f zero liquid discharge based effluent treatment plant
excluding civil work eligible for Capital Subsidy.
15.5.5 After approval of determination of cost of treatment plant by the appropriate
Screening Committee, the Member Secretary shall issue an Entitlement
Certificate in the Form-J appended to the Scheme and shall forward the copies to
all concerned along with the relevant extracts o f minutes of the meeting,
immediately but not later than seven days from the date o f approval by the SLSC,
unless specifically extended for reasons to be recorded in writing.
15.5.6 Where the committee is o f 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 o f rejection. The decision o f the committee shall be
communicated in writing, by the Member Secretary o f the appropriate screening
committee to the enterprise and all concerned along with the relevant extracts of
minutes of the meeting, 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.

15.6 Claim for Benefits of Water Conservation and Green measures Subsidy/
Reimbursement of cost incurred on quality certification/ Reimbursement of cost
incurred to acquire advance technology/ Financial assistance for obtaining Patents,
GI Tagging and Trade mark registration/ Reimbursement of cost incurred on Plant
and Machinery and Test equipments under ZDZE Certification / Financial
Assistance for raising funds through SME platform :
15.6.1 The enterprises making new investment or investment for expansion under the
Scheme, for availing o f benefits of.-
(i) Water Conservation and Green measures Subsidy;
(ii) Reimbursement of cost incurred on quality certification;
(iii) Reimbursement of cost incurred to acquire advance technology;
(iv) Financial assistance for obtaining Patents, GI Tagging and Trade mark
registration;

59
 (y) Reimbursement o f cost incurred on Plant and Machinery and Test equipments
under ZDZE Certification;
(vi) Financial Assistance for raising funds through SME platform ,.
as the case may be, shall submit duly completed application in Form-P, appended to the
Scheme, to the Member Secretary of the concerned District L evel Screening Committee
within 90 days o f the commencement o f commercial production/operation. Such
application shall be accompanied with the following documents,-
(i) Copy o f project report duly authenticated by the applicant;
(ii) Copy o f Project Report duly authenticated by applicant
(iii) Self-attested declaration in support of facts o f the application
(iv) Proof of investment
(v) Copy o f first bill o f supply/ invoice/ tax invoice for proof o f commencement of
commercial production, if applicable
(vi) Copies o f Challan o f EPF / ESI, if any
(vii) Proof o f Deposit o f State Tax, if any
(viii) Copy o f resolution passed by the Board o f Directors

15.6.2 The Member Secretary shall place the completed application before the District
Level Screening Committee within forty five days from the receipt of the
application unless specifically extended for reasons to be recorded in writing.
15.6.3 Where the application has been filed beyond the time period as provided in clause
15.6.1 above, the District Level Screening Committee having been satisfied with
the genuineness o f cause of delay may condone the delay.
15.6.4 In case, the committee approves the entitlement o f the enterprise for the benefits,
the Member Secretary shall issue entitlement certificate in Form-Q appended to
the Scheme and shall forward it to all concerned along with the relevant extracts
of minutes o f the meeting, immediately but not later than fifteen days from the
date o f decision taken by the committee in its meeting, unless specifically
extended for reasons to be recorded in writing.
15.6.5 Where the committee is o f the opinion that the enterprise is not eligible to avail
the benefit o f the Scheme, it shall provide an opportunity o f being-heard to the

60
 enterprise and shall record the reasons of rejection. The decision of the committee
shall be communicated in writing by the Member Secretary of the appropriate
screening committee to the enterprise and all concerned along with the relevant
extracts of minutes of the meeting, 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.

16. PROCEDURE FOR DISBURSEMENT OF SUBSIDY

16.1 For Investment Subsidy.-

16.1.1 For disbursement of investment subsidy, the beneficiary enterprise shall Sign Up
on the official website of the Commercial Taxes Department
(http://raitax.gov.in/vatweb/) and shall submit the details as required in the Application
Form.
After approval of the Sign up task, an SMS and an e-mail will be sent to the enterprise,
containing login ID and default password, and the enterprise will be able to successfully
login on the Rajtax Portal.
After the intimation of login ID and default password, the beneficiary enterprise has to
submit a One Time Request through the above mentioned website by using the following
path:
Rajtax -> e-Schemes -> e-Rips 2019 -> Request for approval of e-Rips
and shall submit the desired information through the website.

16.1.2 After receiving approval for One Time Request application and furnishing the
return(s) for the period for which the subsidy is to be obtained, the beneficiary enterprise
shall submit an application electronically though the said website using the following
path:
Rajtax -> e-Schemes -> e-Rips 2019 -> Application for Disbursement of subsidy
and shall furnish the details along with uploading the calculation sheet.

16.1.3 On the receipt of the information, the Deputy Commissioner of State Tax/Assistant
Commissioner of State Tax or Assistant Commissioner/ Commercial Taxes Officer or

61
 the officer authorized by the Commissioner in this behalf, shall verify the correctness of
information so furnished and on being satisfied shall pass an order for sanction of
subsidy in Form-K, within 30 days from the receipt of such information, for each
quarter and shall forward the said sanction electronically through the official website of
the department to the Central Subsidy Disbursement Officer (CSDO).

16.1.4 The CSDO on receipt of Form-K shall furnish the Form-L to the concerned Treasury
Officer for transfer of subsidy amount into the bank account of the enterprise and shall
also inform the enterprise electronically. The Treasury Officer shall take necessary steps
to transfer the amount of subsidy into the bank account of the enterprise

16.1.5 Any order passed under this clause by the Deputy Commissioner of State Tax/Assistant
Commissioner of State Tax or Assistant Commissioner/ Commercial Taxes Officer or the
officer authorized by the Commissioner in this behalf, shall be subject to the provisions
of the Rajasthan Goods and Services Tax Act, 2017 or the Rajasthan Value Added Tax
Act, 2003, as the case may be and Rules made there under. The provisions of recovery
and appeal in the said Act shall apply mutatis mutandis for such orders.

16.2 For Employment Generation Subsidy:

16.2.1 For disbursement of Employment Generation subsidy, the enterprise after having
received the Entitlement Certificate shall apply after the completion o f the year in
the Form-M appended to the Scheme along with the copy of challan for the
amount o f contribution of EPF and ESI of the employees, to the commissioner
Industries or any officer authorized by him in this behalf.
16.2.2 On receipt of the application, the Commissioner Industries or any officer
authorized by him in this behalf, shall verify the correctness of the information so
■furnished and pass an order for sanction of subsidy within 30 days o f receipt of
such information. Subsidy will be disbursed to the enterprise through demand
draft /pay order/cheque/by remittance into the bank account of the enterprise.

16.3 Procedure for disbursement of Interest Subsidy:

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V'

16.3.1 For disbursement of Interest Subsidy, the enterprise after having received the
Entitlement Certificate shall apply on quarterly basis in the Form-IN appended to
the Scheme, along with an. undertaking to the effect that the enterprise was in
production/operation during the period for which the subsidy has been claimed, to
the commissioner Industries or any officer authorized by him in this behalf.
16.3.2 For disbursement of Interest Subsidy, the enterprise shall submit the certificate of
concerned bank/financial institution, certifying the repayment o f Principal
Amount and Interest by the enterprise in the quarter along with application. The
bank will also certify if there is any default in repayment o f Principal Amount
and/or Interest, as the case may be,
16.3.3 On receipt of the application, the Commissioner Industries or any officer
authorized by him. in. this behalf, shall verify the correctness of the information so
furnished and pass an order for sanction of Interest Subsidy within 30 days of
receipt of such information, on quarterly basis. Interest Subsidy will be disbursed
to the enterprise through demand draft /pay order/cheque/by remittance into the
bank account of the enterprise.

For Capital Subsidy:

16.4.1 For disbursement of Capital subsidy, the enterprise after having received the
Entitlement Certificate shall apply in two equal annual installments, the first
installment shall be disbursed after the installation of plant and
machinery/establIshment of equipment or infrastructure and second installment
shall be disbursed after completion, of two years of continuous running of such
enterprise in the Form-IN appended to the Scheme, along with an undertaking to
the effect that the enterprise was in production/operation during the period for
which the subsidy has been claimed, to the commissioner Industries or any officer
authorized by him in this behalf

16.4.2 On receipt of the application, the Commissioner Industries or any officer

authorized by him, shal l verily the correctness of the information so furnished and
pass an order for sanction o f subsidy within 30 days of receipt of such

63
 >

information. Subsidy will be disbursed to the enterprise through demand draft

/pay order/cheque/by remittance into the bank account of the enterprise.

16.5 F or capital subsidy on zero liquid discharge based treatm ent p la n t-

16.5.1 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 -0 appended to the Scheme, to the
commissioner Industries or any officer authorized by him in this behalf.
16.5.2 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.
16.5.3 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 o f 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.
16.5.4 On receipt of the application, the Commissioner Industries or any officer
authorized by him in this behalf, shall pass an order for sanction of subsidy, after
verification of completion o f 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
through demand draft /pay order/cheque/by remittance into the bank account of
the enterprise.

16.6 For Benefits of Water Conservation and Green measures Subsidy/ Reimbursement of
cost incurred on quality certification/ Reimbursement of cost incurred to acquire
advance technology/ Financial assistance for obtaining Patents, G1 Tagging and

64
 f,

T rade m a rk registration/ Reim bursem ent of cost incurred on Plant and Machinery
and Test equipments under ZDZE. Certification / Financial Assistance for raising
funds through SME platform ;

16.6.1 For disbursement of Benefits o f Water Conservation and Green measures Subsidy/
Reimbursement of cost incurred on quality certification/ Reimbursement of cost
incurred to acquire advance technology/ Financial assistance for obtaining
Patents, G1 Tagging and Trade mark registration/ Reimbursement of cost incurred
on Plant and Machinery and Test equipments under ZDZE Certification /
Financial Assistance for raising funds through SME platform, the enterprise after
having received, the Entitlement Certificate shall apply in such form and manner
as may be prescribed by the Commissioner Industries, to the Member Secretary of
concerned District Level Screening Committee or any officer authorized by
Commissioner Industries in this behalf
16.6.2 On receipt o f the application, the Member Secretary of concerned District Level
Screening Committee or any officer authorized by Commissioner Industries in
this behalf, shall verify the correctness o f the information so furnished and pass an
order for sanction of benefits within 30 clays of receipt o f such information.
Benefits will be disbursed to the enterprise through demand draft /pay
order/cheque/by remittance into the bank account of the enterprise.

17. 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 1.8% per annum from the date from which the
benefits have been availed.

18. 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

65
 •1

pertaining to interpretation of any clause o f the Scheme shall be referred to the

Government of Rajasthan, in the Finance Department. The decision of the Finance
Department in such matters shall be final.

1.9. RECTIFICATION OF A MISTAKE:

19.1 Rectification by State Level Screening Committee or District. Level Screening
Committee:
19.1.1 With a view to rectify any mistake apparent on record, the State Level
Screening Committee may either suo-moto 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.
19.1.2 No application for rectification shall be filed under clause 19.1.1 after the
expiry of a period of three years from the date of the order sought to be rectified.
19.13 An application under clause 19.1.1 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 and the State
Level Screening Committee shall, dispose of such, application.
19.1.4 No order of rectification shall be made after the expiry of four years from the
date of the order sought to be rectified.
19.1.5 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.
19.2 Rectification by Authority competent to disburse subsidy:
19.2.1 With a view to rectify any mistake apparent on the record in the
computation of the 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 interest @ 18% per annum from such enterprise.

66
 19.2.2 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.

20. APPEAL:
20.1 The State Level Screening Committee shall be empowered to hear and decide
appeals against the orders of the District Level. Screening Committee.
20.2 The State Empowered Committee constituted under section 3 o f the Rajasthan
Enterprises Single Window Enabling and Clearance Act, 2011 shall be
empowered to hear and decide appeals against the order of State Level Screening
Committee.
20.3 The application, for appeal, shall be tiled within a period o f 90 days from the date
of communication of the decision..

21 MONITORING & CONTINUOUS EVALUATION

The Industries Department is the Nodal. Office of this scheme. The Industri es Department
will maintain database and requisite information about the progress o f RIPS to enhance
. transparency, improve efficiency and to create data for evidence base Policy Making.

22 REV IEW BY STATE LEVEL SCREENING COM M ITTEE (SLSC):

22.1 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 faxes and the Commissioner industries within fifteen days from the
date of the meeting.
22.2 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 the meeting. If any inconsistency is
found, the said authority shall file an application for review o f the decision o f the
District Level Screening Committee, before the State Level Screening Committee
within one hundred eighty days o f receipt of agenda note and minutes.

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22.3 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-fi ve days of receipt of such application .
22.4 The State Level Screening Committee shall hear the application and decide it. The
decision of the State Level Screening Committee shall be final

23. REVISION BY TH E STATE GOVERNMENT:

(a) The State Government in. the Finance Department may su o-m otu or 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 o f

24. R EV IEW O R M ODIFICATION OF SCHEM E:

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
the Finance Department as and when, needed for the sake of convenience in
implementation of the Scheme.

25. REVISION OF TH E SCHEME BY TH E STATE GOVERNMENT:

The State Government in the Finance Department may revise the Scheme, in. full, or in
part, prospectively or retrospectively, to keep harmony with the provisions of the State
Goods and Service Tax Act and Rules made there under.

By Order of the Governor,

Joint Secretary to Government

68
J9U
 /

FORM - A
[See clause 15.2.1]
Application for .Exemption from Tax.
(Under Rajasthan Investment Promotion Scheme - 2019)
I. Name of the applicant Enterprise
2. Address of the applicant Enterprise
e-mail Address
3. Constitution of Enterprise:
Proprietorship/ Partnership/ Company/ Society etc.
4. Whether Board of Directors (in case of a company) lias passed resolutions to authorize
undersigned to do everything necessary for exemption (if yes, attach copies)
• 5. Basis of the enterprise being an enterprise under New / Expansion
6. Whether the enterprise is:
(i) Women/SC/STV Person with disability (PwD) Yes,/No
(ii) located in a backward area Yes/No
(iii) located in most backward area Yes/No
(iv) related to thrust area, Yes/No
If yes, specify the thrust area
7. Goods manufactured/ Services provided (or goods likely to be manufactured / Services
likely to be provided)
8. Exemption/ Subsidy previously availed
(1) Under RIPS-2014
(2) Under RIPS-2010
(3) Under RIPS - 2003
(4) Under any other.Scheme (PI. Specify)
9. Total investment (as per project report)
10. Total Number of workers (or likely to be engaged)
11. For the units going under Expansion
(a) Investment in Existing Unit
(b) Investment made under Expansion
(c) Increase in Investment
12. Status of Rajasthan State Pollution Control Board's approval
Approval No. Approval Date
Consent to establish obtained
Consent To Operate obtained
13. Exemption applied for
1. Stamp Duty Yes/No
2. Conversion Charges Yes/No
3. Land Tax Yes/No
4. Electricity Duty Yes/No
5. Market Fee (Mandi Fee) Yes/No
14. Whether the enterprise is in thrust sector Yes/No
If yes, please give the name of the thrust Sector
15. Whether any Government dues are outstanding or not? If Yes, Give details thereof
16. Whether any court case? If Yes, Give details thereof
1 have read the terras and conditions of the Scheme and undertake to abide by them. I also verify that all the
above facts are true and correct to the best of my knowledge and belief. 1 also declare that 1 am duly authorized to
sign this application and details and documents submitted in this application.

Place : Signature of Applicant

Date: . for and on behalf of the Applicant Enterprise
Enel:
1. Copy of Project Report duly authenticated by the applicant

69
2. Self-at tested declaration in support of facts of the application
3. Proof of investment
4. Copy of the first bill of supply/ invoice/ tax invoice for proof of commencement of commercial production, if
applicable
5. Copies ofChallan of EPF / ESI, if any
6. Proof of Deposit of State Tax, if any
7. Copy of resolution passed by the Board of Directors
8. Others, if any (PI. Specify)

FORM - B
[See clause 15.1.2J
Entitlem ent Certificate
[For Exemption from Stamp Duty and/or Conversion Charges]
(Under Rajasthan Investment Promotion Scheme - 2019)
Book No,

S.No.
It is certified that M/s.. ................................... . whose application for the project
a t .....................................................................(address), has been registered

S. No, Name of Exemption Extent of Notification No. and

Exemption date
(i) Exemption from the Stamp Duty
All)....... Exemption from Conversion Charges
This certificate shall be valid for two years or up to the date of the expiry of the operative period of the Scheme,
whichever is earlier.
Place : (Signature with Seal)
Date : Member Secretary
State / District Level Screening Committee
CC:
1. M /s.............................
2. Concerned Department
Member Secretary
*The relevant authority o f Government of Rajasthan responsible for administering these duties and/or levies.
suomotu or on being informed otherwise, shall recover the amount so exempted along with interest @ 18% per
annum, in case of any violation of the provisions contained in the Rajasthan Investment Promotion Scheme, 2019 by
the bearer of this Certificate.
Note:
1. This certificate is liable to amendment/' suspension/ revocation, if obtained on misrepresentation or
concealment of facts or by fraud or on breach of any of the terms and conditions, mentioned in the relevant
notification,
2. This certificate may be revoked by the issuing authority in case the applicant: violates any of the conditions of
the Scheme.

70
 FORM —C
[See Clause 15.2.4 ]
Entitlem ent Certificate
(For Exemption from Land Tax/ Electricity Duty/ M arket Fee(Mandi Fee))
(Under Rajasthan Investment Promotion Scheme - 2019)

Book No,:
S.No.
It is certified that on the recommendation made by the State Level Screening Committee (SLSC)/ District Level
Screening Committee (DLSC) in its meeting dated.....................M/s......................................................... . is entitled
to avail exemption as under:

S.No. Category of Exemption Extent of Period of Notification No.

Exemption Exemption and date
'd■y) 4 5
1 2
1 Exemption, from Land Fax
2 Exemption from Electricity Duty
•j*»
Exemption from Market Fee (Mandi Fee)

Subject to the provisions of the Scheme this certificate for the category of exemption as mentioned in column
number 2 of the table given above shall remain valid to such extent as mentioned against each of them in column
number 3 of the said table, for such period as mentioned against each of them in column number 4 of the said table
from the date of issuance of this certificate.

Place : (Signature with Seal)

Date:. . Member Secretary

State Level Screening Committee / District Level Screening
Committee
CC:
1. M /s..........'..................
2. Concerned Department
Member Secretary

*The relevant authority of Government of Rajasthan responsible for administering these duties and/or levies,
svomotu or on being informed otherwise, shall recover the amount so exempted along with interest @ 18% per
annum, in case of any violation of the provisions contained in the Rajasthan Investment Promotion Scheme 2019,
by the bearer of this Certificate.

Note:
1. This certificate is liable to amendment/ suspension/ revocation, if obtained on misrepresentation or concealment
of facts or by fraud or on breach of any of the terms and conditions, ment ioned in the relevant notification.
2. This certificate may be revoked by the issuing authority in case the applicant violates any of the conditions of
the Scheme.

71
 FORM —D
[See clause 15.3.1J
Application for grant of Entitlement Certificate for Subsidy
(\J nder Rajasthan Investment Promotion. Scheme - 2019)
1. Name of the Applicant Enterprise
2, Address of the Applicant Enterprise
E-mail address
3. Registration No. (GSTIN)
(TIN)
4. Location of the factory, in case of Manufacturing Enterprise
5. Constitution of enterprise :
Proprietorship/ Partnership/ Company/ Society etc.
6. Whether Board of Directors (in case of a company) has passed resolutions to
authorize undersigned io do everything necessary for exemption (if yes, attach
copies)
7. Goods manufactured/Service provided
8. Basis of enterprise being an enterprise under New enterprise / expansion •
9. Whether the enterprise is:
(i) Women/SC/ST/ Person with disability (PwD) Yes/No
(ii) located in a backward area Yes/No
(iii) located in most backward area Yes/No
(iv) related to the thrust area, Yes/No
if yes, specify the thrust area
to. Date of commencement of commercial production/operation for new enterprise/
after completion of the expansion
11. Exernption/Subsidy previously availed
(T) Under RIPS..2014
(2) Under RiPS..2010
(3) Under RIPS-2003
(4) Under any other Scheme (PI. Specify)
12. Total investment made in fixed assets (as per project report)
(i) Price paid for land
(ii) Cost of factory sheds and other industrial buildings
(iii) Price paid for new plant and machinery
(iv) Other investment: made in fixed assets essential for production of the unit
(v) Eligible investment in new fixed assets essential for the rendering of services
13. For the units going under Expansion
(a) Investment in Existing Unit
(b) Investment made under Expansion
(c) Increase in investment
(d) Period during which Expansion executed: From
To
(e) Number of employees Pre- Expansion
(f) Number of employees Post- Expansion
14. Total.number of workers (or likely to be engaged)
15. Whether the enterprise is in the thrust sector Yes/No
If yes, please give name of the thrust Sector
16. Status of Rajasthan State Pollution Control Board's approval
Approval No. Approval. Date
Consent to establish obtained
Consent To Operate obtained
17. Whether any Government dues are
outstanding or not? If Yes, Give details

72
 (
I

thereof
18. Whether any court case? If Yes, Give details
thereof.
I have read the terms and conditions of the Scheme and undertake to abide by them, i also certify that all the
above facts are true and correct to the best of my knowledge and belief. 1 also declare that 1 am duly authorized to
sign this application and details and documents submitted in this application.

Place:
Date: ' Signature of Applicant for and
on behalf of the Applicant Enterprise
Enel:
1. Proof of investment
2. Copy of project report duly authenticated by Applicant
3. Copies of Challan of EPF/ESl/lnsurance Pol icy
4. Copy of the first bill of supply/ invoice/ tax invoice for proof of commencement of commercial production
5. Proof of Deposit of State Tax, if any
6. Certificate of val uation in Form-E
7. Self-attested declaration in support of facts of the application.
8. Copy of resolution passed by the Board of Directors
9. Others, if any (PL Specify)

F O R M -E
[See clause 15.3.1(vii) J
C ERTIFICA TE OF VALUATION BY CHARTERED ACCOUNTANT

After careful examinat ion of the books of accounts: produced by M/s ........................................................ We hereby
certify that M/s.................................................................................................................................... ........hasacquired
the assets as mentioned in the column number 2 the table given below and has paid the amount to the suppliers as
mentioned in column number 3 against each of them for the said table:

Table
Details of investment made in Fixed Assets:

S.No. Description • Amount

1 2 3
1. Cost of land including documentation charges
2. Cost of land development (Leveling or filling costs)
3. Cost of factory sheds and other industrial buildings
4. Cost of plant and machinery
5. Cost of technical know-how fees or drawing fees paid to foreign collaborators
or foreign suppliers or paid to laboratories recognized by the State Government
or the Government of India
6. Cost of other miscellaneous fixed assets
7. Cost of pollution control devices
Total

Verification

73
 )

1/ We.have checked the books of accounts of the Enterprise, the invoices, cash bills and cash receipts and certify that
the aforesaid information is true and correct. 1/ We also certify that the aforesaid items have been duly paid for and
no credit is raised against them in the books of the enteiprise.
Place: ' (Signature with Seal)
Date: Chartered Accountant

FORM-F
(See clause 15.3.5J
Entitlem ent Certificate for Subsidy
(Under Rajasthan investment Promotion Scheme - 2019)
1. Book No.
2. S. No.
3. Name of the applicant with status
4. Principal place of business
5. Branches or other place(s) of business, if any
6. Date of the meeting of State Level Screening Committee / District Level Screening
Committee in which entitlement for the subsidy was determined
7. Amount of eligible fixed capital investment
8. Basis for entitlement under RIPS
(a) New Enterprise
(b) Expansion
9. Whether the enterprise is;
(i) Women/SC/ST/ Person with disability (PwD) Yes/No
(ii) located in backward area Yes/No
(iii) located in most backward area Yes/No
(iv) related to tJirust area, Yes/No
If yes, specify the thrust area
10. In the case of expansion: Eligible amount of subsidy:
Amount of additional State tax. due and deposited after expansion, over and above the
maximum annual State tax due and deposited for any of the three years immediately
preceding to the year of expansion.
11. In case of expansion: Eligible Number of employees for Employment Generation
Subsidy (Number of employees appointed under expansion which are above the existing
employees.)
Period of validity of this Entitlement Certificate is....................... Years from the date of issuance of this certificate.

Place:
Date : (Signature with Seal)
Member Secretary
StateLevel Screening Committee / District Level
Screening Committee”

CC:
1. M /s...........................
2, Concerned Department
Member Secretary
Note:

74
 /
(

This certificate is liable to amendment/ suspension/ revocation, if obtained on misrepresentation or

concealment of facts or by fraud or on breach of any of the terms and conditions, mentioned in the relevant
notification.
This certificate may be revoked by the issuing authority in case the applicant violates any. o f the conditions of
the Scheme.

FORM-G
[See clause 15.4.1]
Application for Claim of Interest Subsidy/ Capital Subsidy

To,
The Member Secretary,
DLSC/ SLSC
.......................................(Name of the district)

1. Name of the Enterprise

2. Address of the enterprise;
E-mail address;
3. Constitution of the Enterprise Proprietorship / Partnership / Company /
(Please attach the relevant document) Society / others
4. Subsidy applied for
1. Interest Subsidy Yes/No
2. Capital Subsidy Yes/No
5. Registration Number (GST1N)
TIN
6. Location of Unit for which Interest Subsidy/
Capital Subsidy is claimed
7. Whether the project is New or Expansion of
existing enterprises.
Whether the enterprise is:

(i) Women/SC/ST/ Person with disability Yes/No

(PwD)
(ii) located in backward area Yes/No

(iii) located in most backward area Yes/No

(iv) related to thrust area, Yes/No

if yes, specify the thrust area
8. Whether the enterprise is eligible for additional
interest subsidy, if yes, pis. specify
9. Date of commencement of commercial
production
10. (a) Activity/ process in value chain Manufacturing / rendering of services
(b) Goods to be manufactured (in case of
manufacturing)
(c) Services likely to be rendered(in case of
service enterprise)
11. Rate of interest: Subsidy/ 5% 6% 7% Any other....... %
Capital Subsidy applicable

75
12. Please give details of Total Total Investment Amount of Term loan (In
Investment & term loan (In Rs.) Rs.)
Amount;

For New Unit:

For Expansion of existing

Unit:
13. For the units going under Expansion
4 (a) Investment in Existing Unit Rs.................. ......(In lakh)
(b) Investment made under Expansion Rs......................... (In lakh)
(c) Increase in Investment .........................................%
14. Cost of the project as approved by Bank/'
Financial Institution
(In figures & in words both)
15. (a) Amount of term loan Sanctioned for
investment

(b) Name of Financial Institution /

Bank, (Unique code of such banks/'
financial institutions)
(c) Rate of Interest. Period and Quantum
of loan sanctioned
(d) Sanction letter No. & Date (attach
copy)
16. First disbursement of the loan
(a) Date
(b) Amount (In Rs.)
17. Details of Cost of Project & Actual investment for new Unit / Expansion of an existing enterprise
(please attach CA Certificate.) (Rs. in Lakh)
PROJECT 1 I) ACTUAL
(a) Land:
(b) Building:
(c) Plant & Machinery:
(d) Technical know-how etc.
(e) Others: (specify if any)
TOTAL:
18. Means of Finance (Rs. in Lakhs)
PROJECTED . ACTUAL
(a) Promoter’s Contribution:
(b) Term Loan
(c) internal Resources:
(d) Deposits:
(e) Others

19. Details of New Plant & Machinery (TUF) acquired

& Installed (To be filled by. textile sector Rs
Enterprise)
(a) New Plant & Machinery
(1) Indigenous Plant & Machinery
(2) Imported Plant & Machinery
(b) Secondhand Plant & Machinery (TUF) details Rs.

76
 (1) Indigenous Plant & Machinery
(2) Imported Plant & Machinery
TOTAL r 19 a + 19b
20. Eligible Fixed Capital Investment
Plant & Machinery/ Equipments: (as specified in
T'UF Scheme)
21 Rate of interest subsidy available under TUF
Scheme
22. (a) Whether any Subsidy benefits under RlPS-2003 / R1PS-2010 / R1PS-2014 Yes/No
applied or availed
(b) If yes, please give details thereof
23. Status of Rajasthan State Pollution Control Board's approval
Approval No. Approval Date
Consent to establish obtained
Consent To Operate obtained

24. Details of any other Interest Percentage of Interest Specify the Scheme
Subsidy/ Capital Subsidy granted Subsidy/ Capital Subsidy
by
(a)State Government
(b) Government of India
( c) any undertaking, corporation
or company owned or controlled
by the State Government,
25, Whether any Government-dues are outstanding or not? If Yes, Give
details thereof
26. Whether any court case? If Yes, Give details thereof

Declaration
1, hereby, declare that the information, statements and other documents submitted herein are true arid correct to
the best of my knowledge & belief, 1 also declare that 1 am duly authorized to sign this application and details and
documents submitted in this application.

Date: Signature of Authorized Signatory

Place: Name of Authorized Signatory
Seal of the Enterprise

End:
(1) Copy of the first bill of supply/ invoice/ tax invoice for proof of commencement of commercial production, if
applicable.
(2) Copy of sanction letter of term loan issued by Bank/ Financial Institut ions
(3) Copy of Project Report duly authenticated by the applicant.
(4) Chartered Accountant Certificate for Actual investment & Bank finance availed for Plant & Machinery and for
Textile sector enterprise Chartered Accountant Certificate for Actual investment & Bank finance availed for
Plant & Machinery as specified in the updated list of machinery under TUFS Scheme of Government of India.
In case of expansion, Chartered Accountant certificate certifying details of existing investment and investment
made in expansion.
(5) Detailed expenditure statement of Plant & Machinery indicating mode of payment.
(6) Project completion Certificate by Bank.
(7) In the case of imported plant & machinery, submit separate expenditure statement mentioning new plant: &
machinery and second hand plant & machinery, with copy of invoices and copy of Bill of entry.
(8) In the case of second hand Plant & Machinery, proof of the cost of the Plant and Machinery

Note: Any financial transactions / expenditure statements submitted by the enterprise must be signed by the
authorized signatory of the enterprise and certified by the chartered accountant.

77
^0 *
 FORM -H
[See clause 15.4.4]
Entitlement Certificate for Interest Subsidy/ Capital Subsidy

No. Date:

1. Name of the Enterprise

0 Registration Number (GSTIN)
TIN
3. Address of the enterprise
4. E-mail address
5. Name, designation & contact details of the Authorized Person
6. Location of unit entitled for benefit under this certificate
7, Eligible Fixed Capital Investment:
(a) Purchase of land;
(b) Purchase/ construction of new factory sheds and other new industrial buildings;
(c) Purchase/ construction of new plant and machinery or equipment;
(d) Other investment made in new fixed assets essential for the production of the unit
as approved fay the Screening Committee; and
(e) Eligible investment in new fixed assets essential for the rendering of services
Total [7A(a)+7A(b)+ 7A(c)+7A(d)+7A(e)|

8. Eligible Fixed Capita! In vestment

(a) Purchase value of Plant & Machinery specified under TUF Scheme
(b)Purchase value of Machinery for effluent treatment plant
TOTAL 18 (a) + 8(b)
9. Rate of interest subsidy available under the TUF Scheme to the enterprise from
Government of India.
10. Term loan Sanctioned for eligible investment
(a) Name of Financial Institution / Bank
(b) Rate of Interest, Period and Quantum of loan sanctioned
11. Date of Commencement of commercial production/ operation.
12. Rate of interest subsidy sanctioned by SLSC7 DLSC
13. Rate of Capital Subsidy sanctioned by SLSC/ DLSC
14. Rate o f additional interest subsidy sanctioned by SLSC/ DLSC, if any

Note:
1. The interest subsidy/ capital subsidy shall be allowed for a period o f ------- years or up to the period of
repayment of loan, whichever is earlier, from the date of commencement of commercial production.
2. Interest subsidy/ Capital subsidy shall be available to the extent that effective subsidy including
subsidy/reimbursement provided by the Government of India under any Scheme shall not exceed the amount of
interest paid by enterprise to the financial institution(s)/bank(s).
3. If the enterprise becomes defaulter, it will not get interest subsidy/ capital subsidy for the default period and such
defaulting period will be deducted from eligible period as specified in I above.
4. The interest subsidy/ capital subsidy shall not be allowed for the period for which the plant is shut down, other
than the normal break down and the annua! maintenance and overhauling period.
5. In case of breach-of any of the condition mentioned anywhere in the scheme/ customized package, if any, the
benefits availed under the scheme/ customized package, if any, shall be withdrawn and recovered along with
interest @ 18% per annum from the date from which the benefits have been availed.

Place : (Signature with Seal)

 (

Member Secretary
Date : State Level Screening Committee/
District Level Screening Committee

Note:
CC:
1, M/s......................
2, Concerned Department
Member Secretary
1. This certificate is liable to amendment/ suspension/ revocation, if obtained on misrepresentation or
concealment of facts or by fraud or on breach of any of the terms arid conditions, mentioned in the relevant
notification.
2. This certificate may be revoked by the issuing authority in case the applicant violates any of the conditions of
the Scheme.

FORM -I
|See clause 15.5.1]
Application for Determination of Cost of zero liquid discharge based effluent treatment plant and
______________________________ claim of capital subsidy ______________________
1; Name of the Enterprise

2. Address of the enterprise:

E-mail address:
3. Constitution of the Enterprise Proprietorship / Partnership / Company /
(Please attach the relevant document) Society / others
4. Whether Board of Directors (in case of a company) lias
passed resolutions to authorize undersigned to do
everything necessary for exemption (if yes, attach
copies)
5. Registration number (GST1N)

TIN

6. Location of enterprise for which Capital Subsidy is

claimed
7, Location of zero liquid discharge based effluent
treatment plant
8. Whether the project is New or Expansion of existing
enterprises
9. Date of commencement of commercial production/
operation
10. For the units going under Expansion
(a) Investment in Existing Unit
(b) Investment made under Expansion Rs......................... (In lakh)
(c) Increase in Investment .........................................%
11. Details of Cost of Project & Actual investment for new Unit / Expansion of an existing
enterprise:(please attach CA Certificate.)
(Rs. in Lakhs)
PROJECTED ACTUAL
(a) Land:
(b) Building:
(c) Plant & Machinery/ Equipments:
(d) Machinery for effluent treatment plant:

79
 (e) Others: (specify if any)
TOTAL:
12. (a) Whether any Subsidy benefits under RJPS-2003 / R1 PS-2010/ Ri PS- Yes/No
2014 applied or availed
(b) If yes, please give details thereof
13. Total Investment made in zero liquid discharge based effluent treatment Rs,
plant
14. Investment made in civil work for establishment of zero liquid discharge Rs.
based effluent treatment plant
15. Investment made in establishment of zero liquid discharge based effluent Rs,
treatment plant excluding civil work
16. Eligible percentage of investment in establishment of zero liquid discharge
based effluent treatment plant excluding civil work
17, Status of Rajasthan State Pollution Control Board's approval
Approval No, Approval Date
Consent to establish obtained
Consent To Operate obtained

] have read the terms and conditions of the Scheme and undertake to abide by them. 1 also verify that ail the above
facts are true to the best of my knowledge and belief.

Place : Signature of applicant

Date : for and on behalf of the Applicant Enterprise

Enclosure:
(i) Document in support of payment made to the suppliers of zero liquid discharge based effluent treatment plant.
( ii) Certificate of Rajasthan State Pollution Control Board.
(iii) Certificate of Chartered Accountant.

FORM-J
[See clause 15.5,5]
Entitlement Certificate for Capital Subsidy on zero liquid discharge based effluent treatment plant

No. Date:
1. Name of the Enterprise
2. Registration number (GST1N)
TIN
3, Address of the enterprise
4. E-mail address
5. Branches or other place of business, if any
6. Location of zero liquid discharge based effluent treatment plant
7. Eligible Cost of zero liquid discharge based effluent treatment
plant excluding civil work
8. Eligible percentage of investment in establishment of zero
liquid discharge based effluent treatment plant excluding civil
work
9. Maximum Eligible Amount of Subsidy

Place : (Signature with Seal)

Member Secretary
 Date : State Level Screening Committee

CC:
1 . M /s..........................
2. Concerned Department
Member Secretary

Note:
1. This certificate is liable to amendment/ suspension/ revocation, if obtained on misrepresentation or concealment
of facts or by fraud or on breach of any of the terms and conditions, mentioned in the relevant notification.
2. This certificate may be revoked by the issuing authority in case the applicant violates any of the conditions of
the Scheme.

Form K
[See Clause 16.1.3]
Order for sanction of Subsidy
Sanction Order No. Date
To,_____________________________ ^_______________ _____________
The Central Subsidy Disbursement Officer (CSDO)
Commercial Taxes Department,
Rajasthan, Jaipur
1. Details of the applicant enterprise:
1.1 Name of the enterprise
1.2 Registration No.(TIN) /GSTIN
1.3 e-mail address
1.4 Tax period for which application is From To
made
1.5 Details of returns submitted Acknowledgement
number

2. Address:
2.1 Building No./ Name
2.2 Area/ Town and City
2.3 District
2.4 PIN code

3. Details of Bank:
3.1 Name of the Bank in which subsidy is

81
J&l
 sought
.3.2 Name o f the Branch
3.3 Account Number
3.4 Account Type
3.5 1FSC No. of the Branch

4. Amount of Subsidy allowed:

4.1 Entitlement Certificate Number
4.2 Date
4.3 Period of Benefit
4.4 Amount of Eligible Fixed Capital for
Investment
4.5 investment Subsidy including
additional investment subsidy
availed up to the previous quarter
4.6 Investment Subsidy including
additional investment subsidy
sanctioned for the quarter under
consideration
4.7 Total Investment Subsidy including
additional investment subsidy
allowed (4.5+4.6)

Certificate
1. I hereby certify that I have verified the facts & genuineness of the claim and certify
that no such subsidy has been granted earlier.
2. The detail of the bank account has been verified from the record.

Seal of the office (Digital signature)

Designation of the Authority
Name of the office

82
 Form-L
[See 16.1.4]

PART-I
Government of Rajasthan
Reference No. R1PS-2019 Subsidy Bill for Investment Subsidy
(Outer Sheet) Month/Year:
Detailed CTD Bill for Grant of Subsidy: Commercial Taxes Department Office ID:
Bill No. : Date : DDO Code : Name of
DDO : Object Plead :
Budget Head:....... ............ Detailed Head................................
SF/CA V/C Demand No. : 00 State Fund : 0.00 Central Assistance : 0.00
TAN No.
To
The Treasury Officer (Concerning Treasury)
Please Order to pay Rs................................................. as per claim contained in this bill.

gn of Clerk Sign of Jr. ACC/AAO-I/II Sign (with Seal)/e-Sign/ DigitalSign of CSDO

Certificates :
1. The amount claimed in the bill has not been drawn earlier.
2. It is further certified that 1 have personally ensured observations of all formalities regarding
necessary entries.
3. The Bank detail of Payee/ payees is/ are correct, as per the record.

Sign (with Seal)/e-Sign/ DigitalSign of CSDO

1 certify that the Compliance of Directions/ Instructions Treasury Voucher
under the provisions of GF & AR has been ensured. No.
Date:
Amount of Subsidy Sanctioned:
Sanction order N o.: For Treasury Use
Sanction order Date : Pay Rs. :
(In Words) :

Sign (With Seal)/ Digital Sign of CSDO (In Cash) :

For Accountant General Office (In words) :
Admitted (Rs.)
Objected (Rs.) Total Credit Rs.
Auditor Supdt. Auditor AAO-
Gaz. officer I/II Treasury Officer
Disclaimer: All contents related to this bill are provided by Head of Office/ CSDO and he/she is solely
responsible for it.
Group Name:____________________________________________ ______ Print Date & Time:

83
 PART-II
Government of Rajasthan
Reference No. RIPS-2019 Subsidy Bill for Investment
SubsidyQnner Sheet) Month/Year:
Detailed CTD Bill for Grant of Subsidy: (Commercial Taxes Department) Office ID:
Bill No. Date DDO Code Name of
DDO Object Head :
Budget Head: .. ............Detailed Head..................................
SF/CA V/C Demand No. : 00 State Fund : 0.00 Central Assistance : 0.00 TAN
No.

Name of the Bank Name & Sanction Order Period of Amount of Total Amount
enterprise & Bank Account No. and Date grant Subsidy
TIN No. No.

Total Amount:
Amount in words:
Certificates :
1. Certified that I have personally examined and satisfied myself about the genuineness of claim that
the CTD Payment Bill of the Individual/ Third Party included in this bill are strictly in
accordance with rules that the said Individual/Third Party are entitled to such CTD Payment Bill.
It is further certified that 1 have personally ensured observance of all formalities regarding
necessary entries.
2. All required information including Bank Account Details in this bill has been checked and
verified.
3. It is certified that I have carefufiy examined & verified the master data of the said claim.

______________________________ _________________ Sign (with Seal)/e-Sign/ DigitalSign of CSDO

Disclaimer: All contents related to this bill are provided by Head of Office/ CSDO and he/she is solely
responsible for it.
Group Name: _________________________________________________ Print Date & Time:

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FO R M -M

[See clause 16.2.1]

APPLICATION FOR DISBURSEMENT OF EMPLOYMENT GENERATION SUBSIDY
(Under Rajasthan Investment Promotion Scheme -2019)
To,
The Commissioner,
Industries Department,
Rajasthan, Jaipur

1. Name of the applicant Enterprise(Trade Name)

Legal Name:
2. Address of the applicant Enterprise
e-mail address
Mobile No.
3. Registration No. with Commercial Taxes Department - TIN
GST1N
4. Entitlement Certificate No.
5. Subsidy Applied For the Year (Period)
6. Amount of EPF contributed by the employee for the year................
7. Amount of ESI contributed by the employee for the year................ — — ------ ----- ... .... ... . —

8. Total Amount of EPF and ESI contributed by the employee for the year................
9. Whether the enterprise is;
(a). Located in a backward and most backward area other than cement manufacturing Yes/No
enterprises
(b). Women/ Scheduled Caste (SC)/ Schedule Tribe (ST)/ Person with disability (PwD) Yes/No
enterprise
(c). in Agro-processing and Agri-marketing sector Yes/No
(d) in Thrust Sector
(e). Not covered in (a)., (b). or (c). above Yes/No
10. Total number of employment provided by the enterprise
11. Total Number of employment provided* to the persons Domiciled in Rajasthan:
. (a) No. of employees of category-Women/ Scheduled Caste (SC)/ Schedule
Tribe (ST)/ Person with disability (PwD)
(b) No. of employees of category -Others
12. Total Number of employment provided* to the persons not Domiciled in Rajasthan:

(a) No. of employees of category-Women/ Scheduled Caste (SC)/ Schedule

Tribe (ST)/ Person with disability (PwD
(b) No. of employees of category -Others
13. Employment Generation Subsidy for employees at S. No. 11
(a) To Women/ Scheduled Caste (SC)/ Schedule Tribe (ST)/ Person with
disability (PwD) employees
(b) To employees of others category
14. Employment Generation Subsidy for employees at S. No. 12
(a) To Women/ Scheduled Caste (SC)/ Schedule Tribe (ST)/ Person with
disability (PwD) employees
(b) To employees of others category
15. Total Employment Generation Subsidy claimed by the enterprise (13+14)
16. Details of Bank
Name of the Bank in which subsidy is sought .
Name of the Branch
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 \

Account Number
Account Type
IFSC No. of Branch
M1CR of the Branch

[ have enclosed the proof of deposit of tax and proof of deposit of contribution and ESI along with the list of
employees.

Place: Signature of Applicant

Date: for and on behalf of the Applicant Enterprise

Verification
1........... ..........................do verify that the above information and its enclosures (if any) is true and correct to the best of
my/our knowledge and belief and nothing has been concealed.

Place: Signature of Applicant

Date: for and on behalf of the Applicant Enterprise

Enclosure :
1. Copy of Challan for the amount of contribution of EPF and/ or ESI or copy of insurance policy obtained for
medical treatment of employees, along with list of employees.
2. Proof of deposit of State Tax
3. Calculation sheet for computation of subsidy as per the provisions of the Scheme.
* Note: - Total number of employment provided shall be filled according to the following table:-
In case of new enterprise . total number of employment provided by the enterprise
In case the existing enterprise making total number of employment
investment for setting up of new unit provided by the enterprise in the new unit
In case of expansion Total number of employment provided under expansion
which are above the existing employees

FORM-N
[See clause 16.3.1]
Application for disbursement of Interest subsidy/ Capital Subsidy

To,

The Commissioner,
Industries Department,
Rajasthan, Jaipur.

1. Name of the Enterprise

2. Address of the Enterprise
3. E-mail address
4. Name, designation & contact details of the Authorized
Person
5. Entitlement Certificate Number and date
6. Date of commencement of commercial production
7. Period for which the Interest Subsidy has applied for
8. Period for which capital subsidy has applied for
9. Amount of Interest Paid on term loan to the Financial
lnstitution/Bank for the period for which Interest
Subsidy has applied

86
 10. Rate of Interest payable to Financial lnstitution/Bank
on term loan
11. Eligible percentage of Interest Subsidy as sanctioned
by the appropriate screening committee
12. Amount of interest @ of eligible percentage mentioned
in 10 above
[(eligible percentage/rate of interest) x interest paid]
13. Amount of Interest Subsidy under the TUF Scheme for
the Quarter from Government of India.
14. Rate of capital subsidy approved by the appropriate
screening committee
15. Amount of capital subsidy
16. Maximum Amount of subsidy per annum allowed
under the scheme / customized package, if any.
17. Eligible amount of subsidy
18. Bank Certificate as mentioned in clause 12.4A.3 of the . ; Yes/No
Scheme is attached
19. Details of Bank
(a) Name of Bank in which disbursement of subsidy is
sought
(b)Name of the Branch
(c)Account Type
(d)Account Number
(e)IFSC Code of the Branch
(f)MICR of the Branch

I have enclosed the proof of deposit of tax and proof of payment of interest along with the rate of interest being charged
by the Bank/ Financial Institution.

Place: Signature of Applicant

Date: for and on behalf of the Applicant Enterprise

Verification
I...................... do verify that the above information and its enclosures (if any) is true and correct to the best of
my/our knowledge and belief and nothing has been concealed.

Place; Signature of Applicant

Date: for and on behalf of the Applicant Enterprise

Enclosure:
1. Copy of proof of payment of interest.
2. Declaration of the fact that no subsidy has been claimed for the period for which the plant is shut down, other than
the normal break down and the annual maintenance and overhauling period.

Date: Signature
Place: Name
Designation
Seal of enterprise

87
 FORM -O
[See clause 16.4.1] l '
Application for Disbursement of Capital Subsidy on zero liquid discharge based effluent treatment
plant

To,
The Commissioner,
Industries Department,
UdyogBhawan,.

. 1. Name of the applicant enterprise

2. : Address of the applicant enterprise with e-mail address
3. Registration number (GSTIN)
TIN
4. Entitlement Certificate number and date
5. Maximum Eligible Amount of Subsidy as per Entitlement
Certificate
6. Eligible percentage of investment in the establishment of zero
liquid discharge, based effluent treatment plant excluding civil
work
7. 1 Subsidy claimed
1st installment / Ilnd installment
8. Details of Bank
(a) Name of Bank in which disbursement of subsidy is sought
(b)Name of the Branch
(c)Account Type
(d)Account Number
(e)IFSC Code of the Branch
(f)MICR of the Branch

I hereby verify that all the above facts are true to the best of my knowledge and belief and nothing has been concealed.

Place : Signature of the applicant for and on

Date : behalf of the Applicant Enterprise

F O R M -P
[See clause 15.6.1 ]
Application for Incentives to MSME
(Under Rajasthan Investment Promotion Scheme - 2019)
1. Name of the applicant Enterprise
2. Address of the applicant Enterprise
e-mail Address
3. Constitution of Enterprise:
Proprietorship/Partnership/Company/Society etc. '
4. Whether Board of Directors (in case of company) has passed resolutions to authorize
undersigned to do everything necessary for exemption (if yes, attach copies)
5. Basis of the enterprise being an enterprise under New / Expansion
. 6., Whether the enterprise is:
(i) Women/SC/ST/Person with disability (PwD) Yes/No
(ii) located in backward area Yes/No
(iii) located in most backward area Yes/No
(iv) .related to thrust area, Yes/No
If yes, specify the thrust area
88

/$>■
■I

/ 7. Goods manufactured/ Services provided (or goods likely to be manufactured / Services

likely to be provided)
8. Exemption/ Subsidy previously availed
(1) Under RIPS-2014
(2) Under RIPS-2010
(3) Under RIPS-2003
(4) Under any other Scheme (PI. Specify)
9. Total investment (as per project report)
10. Total Number of workers (or likely to be engaged)
11. For the units going under Expansion
(a) Investment in Existing Unit
(b) Investment made under Expansion
(c) Increase in Investment
12. Status of Rajasthan State Pollution Control Board's approval
Approval No. Approval Date
Consent to establish obtained
Consent To Operate obtained
13. Benefits applied for
1. Water Conservation Cess and Green measures subsidy Yes/No
2. Reimbursement of the cost incurred on quality certification Yes/No
3. Reimbursement of the cost incurred to acquire advance Yes/No
technology
4. Financial assistance for obtaining Patents, GI Tagging and Yes/No
Trade mark registration
5. Reimbursement of the cost incurred on Plant and Machinery and Test equipments Yes/No
under ZDZE certification
6. Financial Assistance for raising funds through SME platform Yes/No
14. Whether the enterprise is in thrust sector Yes/No
If yes, pi. give name of the thrust Sector
15. Whether any Government dues are outstanding or not? If Yes, Give details thereof
16. Whether any court case? If Yes, Give details thereof
I have read the terms and conditions of the Scheme and undertake to abide by them. 1 also verify that all the
above facts are true and correct to the best of my knowledge and belief. I also declare that 1 am duly authorized to sign
this application and details and documents submitted in this application.

Place : Signature of Applicant

Date : for and on behalf of the Applicant Enterprise
Enel:
1. Copy of Project Report duly authenticated by the applicant
2. Self-attested declaration in support of facts of the application
3. Proof of investment
4. Copy of first bill of supply/ invoice/ tax invoice for proof of commencement of commercial production, if
applicable
5. Copies of Challan of EPF / ESI, if any
6. Proof of Deposit of State Tax, if any
7. Copy of resolution passed by the Board of Directors
8. Others, if any (PI. Specify)

/
 FORM-Q
[See Clause 15.6.4]
Entitlement Certificate
(For benefits to MSME)
(Under Rajasthan Investment Promotion Scheme - 2019)

Book No.:
S.No.
It is certified that on the recommendation made by the District Level Screening Committee (DLSC) in its meeting
dated.................. M/s.................................................. is entitled to avail the benefits as under:

S.No. Category of benefits Extent of benefit

1 2 3
1 Water Conservation Cess and Green measures subsidy
2 Reimbursement of the cost incurred on quality certification
3 Reimbursement of the cost incurred to acquire advanced
technology
4 Financial assistance for obtaining Patents, GI Tagging and
Trade mark registration
5 Reimbursement of the cost incurred on Plant and Machinery
and Test equipments under ZDZE certification
6 Financial Assistance for raising funds through SME platform
Subject to the provisions of the Scheme this certificate for the category of benefits as mentioned in column number 2 of
the table given above shall remain valid to such extent as mentioned against each of them in column number 3 of the
said table.

Place : (Signature with Seal) ■

Date : Member Secretary

StateLevel Screening Committee / District Level Screening
Committee
CC:
1. M/s.........................
2. Concerned Department
Member Secretary

*The relevant authority of Government of Rajasthan responsible for administering these duties and/or levies, su om otu
or on being informed otherwise, shall recover the amount so exempted along with interest @ 18% per annum, in case
of any violation of the provisions contained in the Rajasthan Investment Promotion Scheme 2019, by the bearer of this
Certificate.

Note:
1. This certificate is liable to amendment/ suspension/ revocation, if obtained on misrepresentation or concealment of
facts or by fraud or on breach of any of the terms and conditions, mentioned in the relevant notification.
2. This certificate may be revoked by the issuing authority in case the applicant violates any of the conditions of the
Scheme.

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 FORM - R
[See clause 14.2]
(For Transfer of remaining benefits of the transferor enterprises)
(Under Rajasthan Investment Promotion Scheme - 2019)
1. Name of the Transferee Enterprise
Address of the Transferee Enterprise
e-mail address
Registration No. with Commercial Taxes Department (GST1N)
Location of unit transferred
Constitution of Transferee enterprise :
Proprietorship/ Partnership/ Company/ Society etc.
Whether Board of Directors (in case of company) has passed resolution to
authorize applicant to do everything necessary (if yes, attach copies)
2. Name of the Transferor Enterprise
Address, of the Transferor Enterprise
e-mail address
Registration No. with Commercial Taxes Department (GST1N)
Constitution of Transferor enterprise :
Proprietorship/ Partnership/ Company/ Society etc.
3 Exemption Allowed to Transferor Enterprise:
Name of exemption Entitlement Date of Issuance Extent of Period of Period up to which
Certificate No. of Entitlement Exemption Exemption exemption has been availed
Certificate
From To From To
Electricity Duty
Land Tax
Market Fee (Mandi Fee)

4 Subsidy allowed to the Transferor Enterprise

Name of Subsidy Entitlement Date of Issuance EFC1/ Maximum Period of subsidy Period up to which Amount up to
Certificate No. of Entitlement extent of subsidy subsidy has been claimed which subsidy
Certificate From To From To has been
claimed
Investment Subsidy
Employment
Generation Subsidy
Additional Subsidy
Interest Subsidy
Capital Subsidy
Capital subsidy on
Zero Liquid
discharge treatment
Plant
1 have read the terms and conditions of the Scheme and undertake to abide by them. Documents required under Clause............... are enclosed
herewith.
1 also certify that all the above facts are true to the best of my knowledge and belief.

Place: Signature of Applicant for and

Date: on behalf of the Transferor Enterprise

Place: Signature of Applicant for and

Date: on behalf of the Transferee Enterprise
Enel:
1. Proof of Transfer of business
2. Copy (ies)of Entitlement Certificate
3. Others, Please specify]

91
Copy forwarded to the following for information and necessary action: ' *
1. Superintendent, Government Central Press, Jaipur for publication of this order in part 1(b) of
today's extra ordinary Gazette. It is requested that 100 copies of this order may be sent to this
department and 20 copies along with bill may be sent to Commissioner, Commercial Taxes
Department Rajasthan, Jaipur.
2. Principal Secretary to Hon’ble Chief Minister (Finance Minister).
3. SA/PS to Hon’ble Minister, Industries / Energy / Agriculture / Revenue / Urban Development
& Housing / Tourism / Education / Medical & Health / Social Justice and Empowerment /
Information Technology & Communication.
4. Accountant General, Rajasthan, Jaipur.
5. Managing Director, RIICO.
6. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
7. Managing Director, RFC.
8. Commissioner, (Inv. & NRIs), BIP, Udyog Bhawan.
9. Commissioner, Industries Department.
10. Inspector General, Registration & Stamps Department, Ajmer.
11. PS to Chief Secretary, Government of Rajasthan.
12. PS to Additional Chief Secretary, Industries / Finance / Medical & Health.
13. PS to Principal Secretary, Revenue / Energy / Tourism / Agriculture / Urban Development &
Housing / Information Technology & Communication.
14. PS to Secretary, Finance (Budget/Revenue) / Higher & Technical Education.
15. PS to Special Secretary, Finance (Expenditure).
16. Director, Public Relations, Jaipur.
17. Director, Agriculture Marketing Board, Rajasthan.
18. Technical Director, Finance (Computer Cell) Department for uploading the order on website of
Finance Department,
19. Guard File.

92