Aatmanirbhar Gujarat Scheme for Assistance to Mega Industries: Reimbursement of SGST Paid on Capital Goods

DETAILS The "Aatmanirbhar Gujarat Scheme for Assistance to Mega Industries" is an umbrella scheme launched by the Industries and Mines Department, Gujarat. It aims to empower the state's dynamic mega-industry sector, which significantly contributes to employment, GDP, and exports. Effective from October 5, 2022, to October 4, 2032, this initiative supports growth, investments, and the vision of "Aatmanirbhar Gujarat" and "Aatmanirbhar Bharat." The component "Reimbursement of SGST Paid on Capital Goods" offers financial assistance to eligible Mega Industrial Units, providing a 100% reimbursement of SGST paid on capital goods during their investment period. The reimbursement is subject to conditions defined under the Gujarat GST Act 2017. BENEFITS SGST Reimbursement: Full reimbursement of SGST paid on capital goods for eligible units. Long-Term Support: Reimbursement provided in 20 equal annual installments after a year from commercial production. ELIGIBILITY The mega industry must operate as a manufacturing unit. The unit must have a minimum investment of ₹2,500/- crore in plant and machinery. The unit must provide direct employment to at least 2,500 persons. The unit must belong to one of the thrust sectors as defined in the Guidelines (Refer Page No. 9). The capital goods must be acquired within the investment period specified under the scheme. The unit must have commenced commercial production within the timeline set by the scheme. Exclusions Goods not considered capital goods under the Gujarat GST Act will not be considered under this scheme.