What is the maximum investment incentive limit for a Large ITES or Data Centre Enterprise?

The total industrial investment promotion available under the C-7 Package is up to 150 percent of the fixed capital investment (FCI).
Is the Net SGST Reimbursement also capped at 150% of FCI?

Yes. The Net SGST Reimbursement can be claimed for up to 12 years from commercial production, with a maximum cumulative limit of 150% of the fixed capital investment.
What is the maximum R&D subsidy for Data Centre equipment?

The policy provides a 50% subsidy on expenses for new R&D equipment, plants, and machinery established for ITES / Data Centre, with a maximum limit of ₹3 Crore.
Are there additional incentives for ultra-large Data Centre investments?

Yes. Proposals for additional incentives may be considered by the Cabinet Sub-Committee for ITES / Data Centre enterprises that invest ₹500 Crore or more in fixed capital investment or provide employment to 1,000 or more individuals.

Core Incentive Component	Details of Benefit	Maximum Limit & Duration
Option A: Net State Goods and Services Tax (Net SGST) Reimbursement	Reimbursement of the Net SGST paid.	Up to 150% of the maximum fixed capital investment, for a period of up to 12 years from commercial production.
Option B: Fixed Capital Investment Subsidy	Capital subsidy for new or expanding ITES / Data Centre enterprises.	Paid in equal annual installments over 6 years.

Capital Investment in P&M (₹ in Crores)	Percentage of Subsidy	Maximum Subsidy Amount (₹ in Crores)
More than 50 but less than 200	35%	60
More than 200 but less than 500	35%	150
More than 500	35%	300

Specialized Incentive Category	Details of Benefit	Limits & Conditions
R&D Equipment/Plants Subsidy	20% subsidy on expenses for new R&D equipment, plants, and machinery established for ITES / Data Centre.	Maximum of ₹3 Crore.
R&D Land/Building Stamp Duty	Complete Exemption on stamp duty for purchase/lease of land and buildings acquired for Research and Development.	N/A
Patent Registration Reimbursement	100% reimbursement of expenses upon obtaining the patent certificate, subject to registration under the concerned GOI Ministry.	N/A
Export Certification Reimbursement	Up to 50% reimbursement of application fee for international certification/approval for export.	Max ₹15 lakh per product (up to 10 products). Requires proof of commercial export of at least ₹50 crore per product.

Incentive Category	Details of Benefit	Limits & Duration
Interest Subsidy	Lower of 50% of the interest paid or interest calculated at 6%.	Annual limit of ₹20 Crore, provided for 5 years.
Electricity Duty Exemption	Exemption on electricity duty for new enterprises.	Up to 12 years from commercial production.
Stamp Duty Exemption (General)	Full exemption on deeds for purchase/lease of land, sheds, and buildings.	N/A
Land Use Conversion Fee Exemption	50% exemption on land use conversion fees (diversion fees).	Up to a maximum of 50 acres of land.
New Electricity Connection Charges	50% reimbursement of charges for new electricity connections (excluding security deposit) for eligible new enterprises
Employment Generation Subsidy	20% reimbursement of salary for permanent Chhattisgarh domicile employees (salary < ₹50k/month) (similar provision in IT/ITES sector).	For enterprises providing more than 50 permanent jobs. Up to 5 years.
Training Stipend Reimbursement	Lower of one month's salary or up to ₹15,000 per person (similar provision in IT/ITES sector).	For 5 years or up to 100% of FCI (whichever is reached first).
EPF Reimbursement	75% reimbursement of the EPF contribution for employees who are domicile of Chhattisgarh.	For a period of 5 years from the date of production, maximum eligibility of 2% of the approved fixed capital investment
Rental Subsidy	40% of rental paid	For 5 years upto 20,000 Sft. With mac Rs. 50,000 per month

Get in Touch

Chhattisgarh Investment Promotion for Large IT Enabled Services (ITES) / Data Centres (2024-30)