Following is from http://teamorissa.org/IPR_2007.zip. There is a lot of other useful information for industries looking for a home in the teamorissa web site.

Overview of Fiscal incentives offered by the Govt. of Orissa-IPR2007
(to eligible New units and existing units on substantial expansion which commence commercial production)

Sl.
IPR-
Incentive
SSI/ Tiny units
Medium
Large
Mega
Thrust sector*
Priority
IP/IE/SEZ
No
para
 
 
 
 
projects
 
sector
developer
 
 
(2)
(3)
(4)
 
(Graded)
 
 
 
(1)
 
 
 
 
 
(5)
 
 
 
1.
17.2
Stamp duty exemption
100%
50%
25%
NM
100%
50%
100%
2.
18.1
VAT exemption

100%-KVIC & H/craft, Coir etc.

NM
NM
NM
NM
NM
NM
3.
18.2
Entry Tax exemption

i. 100% on P&M ii. RM-5 yrs or 100% FCI

NM
NM
NM

1.100% on P&M 2. RM-5 yrs or 100% FCI

NM
NM
 
 
 
 
 
 
 
(CtoC-cabinet)
 
 
4.
18.3
CST
NM
NM
NM
NM
@2% for 10 yrs or 100% FCI
NM
NM
5.
18.4
VAT Reimbursement
50%-5 yrs or 100%
50%-5 yrs
NM
NM
75%-10 yrs or
75%-5 yrs
NM
 
 
 
FCI
or 100%
 
 
200% FCI
or 100%
 
 
 
 
 
FCI
 
 
 
FCI
 
6.
18.5
Entertainment Tax for
100%
100%
 
 
 
 
 
 
 
Multiplexes FCI> Rs 3
 
 
 
 
 
 
 
 
 
crore: Reimbursement
 
 
 
 
 
 
 
7.
19.1
Interest subsidy

@5% on term loan for 5 yrs with limit of Rs 10 lakh – Micro

NM
NM
NM

@5% on term loan for 5 yrs with limit of Rs 1 crore

NM
NM
 
 
 
and 20 lakh SSI
 
 
 
 
 
 
8.
20.1

Power: Electricity Duty exemption

100% Exemption for 5 years for contract demand of 110 KVA

same as (3)
same as (3)
same as (3)

100% Exemption for 5 years for contract demand

same as (3)
NM
 
 
 
 
 
 
 
upto 5 MW
 
 
9.
21
Patents registration
@ 50% with limit of
same as
same as
same as
same as (3)
same as
NM
 
 
cost reimbursement
Rs 5 Lakh
(3)
(3)
(3)
 
(3)
 
10.
22
Quality certification
50% of the
same as
same as
same as
same as (3)
same as
NM
 
 
(ISO) charges
expenditure with limit
(3)
(3)
(3)
 
(3)
 
 
 
reimbursement
of Rs 2 lakh
 
 
 
 
 
 
11.
23
Technical Know-how
50% of the
NM
NM
NM
50% of the
NM
NM
 
 
cost reimbursement

expenditure with limit of Rs 1 lakh–D

 
 
 

expenditure with limit of Rs 1lakh– D

 
 
 
 
 
Rs 5 lakh-M
 
 
 
Rs 5 lakh-M
 
 
12.
 
Investment Subsidy
NM
NM
NM
NM
NM
NM
NM
 

1

 
 
 

Source- Industrial Policy Resolution 2007

NM- Not mentioned; FCI-Fixed capital investment P&M-Plant and Machinery

* “Thrust Sector” means new industrial units in the following categories which commence fixed capital investment on or after the effective date and full fill the criteria stipulated as under.

Sector

Minimum Capital Investment

Employment Generation
 
 
(Direct)
Agro-Processing
Rs. 25 crore
100
Automobiles
Rs. 300crore
500
Auto-Components
Rs. 50 crore
200
Textile
Rs. 50 crore
500
Apparel
Rs. 10 crore
500
Ancillary & Down Stream
Rs. 10 crore
100
 

Note – Government may, by notification modify the above list and criteria as and when necessary.

“Priority Sectors” means – New Industrial units where fixed capital investment commences on or after the effective date and fall within the following categories. 1) Information technology and IT enabled service 2) Tourism related (hotels shall not be eligible for any fiscal incentive other than land at concessional industrial rate) 3) Bio-technology 4) Petroleum, Chemicals & Petro-chemicals 5) Pharmaceuticals 6) Handicraft, Handloom, Coir and Leather products 7) Gem stone cutting and polishing 8) Sea food Processing 9) Fly ash & Blast furnace slag based industries utilizing a minimum of 25% by weight as base raw material 10) Any industry other than mineral extraction and mineral based industries, which export more than 50% of its total turnover, duly certified by the Director, Export Promotion and Marketing. 11) Units not qualifying for “Thrust Sector” status for not meeting minimum capital investment criteria. Note – Government may, by notification modify the above list.

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