1 |
Withholding tax exemption for renewable energy |
Tax Incentive |
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Power |
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2 |
Sales tax exemption for equipment in renewable energy |
Tax Incentive |
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Power |
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3 |
Customs duty exemption for equipment in renewable energy |
Tax Incentive |
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Power |
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4 |
5% sales tax for Capital goods otherwise not exempted, for Transmission Line Projects |
GST Incentive |
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Construction |
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5 |
5% sales tax for : 1. Milk chillers. 2. Tubular heat exchanger (for pasteurization). 3. Milk processing plant, milk spray drying plant, Milk UHT plant. 4. Milk filters 5. Any other machinery and |
GST Incentive |
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Food Processing |
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6 |
10% sales tax for Machinery, equipment and other capital goods meant for initial installation, balancing, modernization, replacement or expansion of oil refining (mineral oil, hydro- cracking and other value added petroleum products), petrochemical a |
GST Incentive |
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Oil & Gas Explorations |
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7 |
10% sales tax for Complete plants for relocated industries. |
GST Incentive |
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Industry |
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8 |
5% sales tax for specified plant, machinery, equipment and apparatus |
GST Incentive |
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Industry |
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9 |
5% sales tax for specified Cool chain machinery and equipment. |
GST Incentive |
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Electrical Machinery |
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10 |
10% sales tax for specified Machinery and equipment for development of grain handling and storage facilities [including silos]. |
GST Incentive |
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Storage Facilities |
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