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Government Of Assam Industries & Commerce

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Apply for VAT Exemption under State Policy
Apply for VAT Exemption under State Policy

Category A

Check list:

  • The activity should under the purview of Industrial & Investment Policy of Assam 2014.
  • The unit should have valid Acknowledgement of Entrepreneurs' Memorandum part -II ( EM-II) or
  • Acknowledgement of Industrial Entrepreneurs' Memorandum (IEM).
  • The proposal should be submitted within one year from the date of commercial production.
  • The unit should start its commercial production on or after 1/3/2014.
  • Ensure the right application forms are filled up.

Overview and Salient features of the approve guidelines of the scheme are as follows

Overview
The Industrial and Investment Policy of Assam , 2014 was declared by the State Government have laid down of fiscal incentives for investors in Assam . The policy would be valid for five years w.e.f 1/3/2014 and all new units as well as existing unit undergoing substantial expansion, modernization and diversification shall be eligible to enjoy the incentives under the policy.

The highlights of the incentives under the policy are:
(a) State Capital Investment subsidy for Micro units
(b) Tax Exemption which includes (i) Value Added Tax exemption, (ii) Entry Tax exemption , (iii) Luxury and Tax Exemption.
(c) Subsidy on quality Certification/Technical knowhow
(d) 20% State Capital Subsidy on cost of PV Modules upto 20 KW.

Salient features

  • The unit should be eligible under the Industrial & Investment Policy of Assam, 2014.
  • The District Level Committee (DLC) is authorized to approve the VAT Exemption for Micro unit only (Micro unit means where the investment in plant & machinery is up to Rs.25 lakh).
  • In case of Small Enterprise ( Small Enterprises means, where the investment in plant & machinery above Rs.25 lakh but does not exceeds Rs.500 lakh) shall be received at DICC and after field verification , the proposal shall be forwarded to the SLC constituted under the Chairmanship of Commissioner of Industries & Commerce,
  • In case of Medium and Large Enterprises ( Medium enterprise means where the investment in plant & machinery is more than Rs.500 lakh and does not exceeds Rs.1000 lakh and Large unit means, where the investment in plant & machinery exceeds Rs.1000 lakh) shall be submitted at AIDC directly.
  • The DLC/SLC and SLC at AIDC must be held at least once in a quarter to avoid accumulation of claims.
  • There should be a representative from the Commissioner of Taxes, Assam in each DLC/SLC/ SLC at AIDC's meeting.
  • The claim should be submitted within one year from the date of commercial production.
  • The unit should start its commercial production on or after 1/3/2014.

Glossary terms
DLC     District Level Committee
SLC     State Level Committee
AIDC     Assam Industrial Development Corporation Ltd
VAT     Value Added Tax
EM     Entrepreneurs' Memorandum
IEM     Industrial Entrepreneurs' Memorandum

Overall process flow for the Service

Image

Description of the Sequence of steps depicted in above diagram:

 

1

Application to be submitted offline along with all relevant documents as per checklist.

A. Proposal for District Level  Committee (DLC)  for Micro unit

 

(a) If the proposal  for a Micro unit ( where the investment in plant & machinery upto Rs.25 lakh) , the application shall be submitted to concerned DICC.

 

(b) On receipt of  the application, the DICC will verify all relevant documents ,its  eligibility and after that the proposal shall be placed before the  DLC within 60 days  for grant of Eligibility Certificate.

B. Proposal for State Level Committee (SLC) for Small unit

 

(a) If the proposal  for a Small scale unit ( where the investment in plant & machinery above Rs.25 lakh and upto Rs.500 lakh) , the application shall be submitted to concerned DICC.

 

(b) On receipt of  the application, the DICC will verify all relevant documents, its eligibility and after that the proposal shall be forwarded to the Commissionerate within 30 days.

 

(c) On receipt of the application at Commissionerate , same shall be re-examined/re-verified and forwarded to the Commissioner of Taxes, Assam for views.

 

(d) On receipt of the views from the Commissioner of Taxes, Assam , the same shall be placed before the SLC for grant of Eligibility Certificate.

C. Proposal for State Level Committee of AIDC   for Medium & Large unit

 

(a) If the proposal  for a Large unit ( where the investment in plant & machinery above Rs.500 lakh  ) , the application shall be submitted directly to the Managing Director, Assam Industrial Development Corporation Ltd ( AIDC Ltd).

 

(b) On receipt of  the application, the AIDC will verify all relevant documents, its eligibility and after that the proposal shall be forwarded to the Commissioner of Taxes, Assam within 30 days.

 

(c) On receipt of the views from the Commissioner of Taxes, Assam , the same shall be placed before the SLC  of AIDC for grant of Eligibility Certificate.

Eligibility Criteria:

(i) The activity should under the purview of the Industrial and Investment Policy of Assam , 2014 and should not be in negative list.
(ii) The unit should follow the employment criteria as per the policy.

Guidelines for Filing up the form

(i) All columns of the form are to be filled up
(ii) Applicant may also put their digital signature in the specific column.

Fee including the payment mode

There are no fee for applying for Eligibility Certificate under the policy.

Accompanying documents required including

  • Rent/Lease deed, allotment letter from any Government agency, non-incumbent certificate, as applicable.
  • Application form as per Annexure-I, Certificate from the Registered Chartered Account as per Annexure-I.A, with all relevant bills and vouchers on civil construction and purchase of plant and machineries.
  • Consent of Operation from Pollution Control, NOC from local body, Power Sanction letter, Challan against First sale , Sanction letter of Bank/FI, Appraisal Report of Bank/FI, 1st Electricity Bill, 1st Bill of purchase of Raw materials, etc as applicable.
  • Certificate of list of employees with name and designation from the competent authority, Copy of PAN card of Directors/ Proprietor/ Partners, as applicable.
  • Registration of VAT/CST, Service tax, Central Excise, as applicable.

1. Constitution of the unit:
  (a) In case of partnership unit, registered deed of partnership with general power of attorney.
  (b) In case of private limited/public limited company:
   (i) Registration certificate under the Companies Act
   (ii) Memorandum and Articles of Associations
   (iii) List of board of Directors
  (c) In case of co-operative society:
   (i) Resolution of the General Body for registration of the unit under SSI, if any
   (ii) Registration certificate
   (iii) Memorandum of Articles of Association
2. Registration certificate from the District Industries Centre (provisional and permanent) and LI/IL/IEM etc., if any.
3. Land and building :
  (a) In case of Government land allotted by Government - Allotment letter, Trace map and receipt of the premium paid to the Government for the allotment.
  (b) In case of lease hold land from a private owner - Lease Deed Agreement along with the general power of attorney and trace map.
  (c) In case of own land :
   (i) Purchase deed
   (ii) Upto non-incumbency certificate
   (iii) Jamabandi copy and trace map
  (d) In case of Government land allotted by any Government agency
   (i) Allotment letter and trace map
   (ii) Deed of agreement.
  (e) In case of industrial shed allotment by any Government agency :
   (i) Allotment letter
   (ii) Deed of agreement.
4. Sanction letter from the Financial Institution/Bank/ for Term Loan and Working Capital Loan.
5. Power:
  (i) Power sanction letter.
  (ii) Estimate of cost prepared by the ASEB.
  (iii) Test report.
  (iv) First bill of ASEB.
  (v) NOC for installation of generating set from the concerned authority.
6. List of plant and machinery including all bills/vouchers/money receipt.
7. Certificate from a Chartered Accountant for fixed capital investment.
8.
  (i) List of employees indicating, category, status, date of joining, monthly pay (based on daily attendance register of the unit on the date of application for the grant of eligibility certificate).
  (ii) Employment certificate from the District Employment Officer.
9.
  (i) Project report of the unit.
  (ii) Money receipt from the consultant for preparation of the project report.
10. First bill(s) money receipt(s) on the purchase of raw materials(s).
11. Challan against the first sale of finished product(s).
12. Source of own finance/equity with supporting documents.
13. Agreement with National Research and Development Corporation for providing technical knowhow etc.
14. No objection certificate from the local bodies/authority and trade licenses, if any.
15. NOC from the pollution Control Board of Assam.
16. Copy of registration certificate under the Assam Value Added Tax Act, 2003.
17. Upto date sales tax clearance certificate from the Prescribed Authority.
18. Latest income tax clearance certificate in the name of the unit.
19. Eligibility certificate(s) issued, if any, to the unit before the present application with the name(s) of the scheme(s).
20. Any other documents sought for by the authority concerned.

Photo ID, size, quality , signature, etc
  No photo ID is required for submission of application form for Eligibility Certificate.

Important Timeline

(a) Due date of Submission:
  The application for issuance of Eligibility Certificate should be submitted within one year from the date of commercial production.
(b) Time for processing :
   180 days from the date of submission of application form.

How to apply

 

1

The unit should be eligible under the Industrial & Investment Policy of Assam , 2014 having EM-II or IEM as applicable.

2

Applicant along with all relevant documents to submit their application to DICC in case of Micro and Small enterprise.

3

In case of  Micro unit, DICC will verified the documents and after that same shall be placed before the DLC for grant of Eligibility Certificate. In case of Small enterprise DICC will examine the documents and after field visit, the same shall be forwarded to the Commissionerate within 30 days.

4

On receipt  of proposal of Small Enterprise, the same shall be verified at the  Commissionerate level and forwarded to the Commissioner of Taxes, Assam for their views.

5

On receipt of views from the Commissioner of Taxes, Assam , the proposal/s will be placed before the SLC for grant of Eligibility Corticated.

6

In case of Medium and Large industries , the proposal shall be submitted directly to AIDC Ltd.

7

On receipt of the proposal, AIDC will examine the proposal  and forwarded to the Commissioner of Taxes, Assam for their views.

8

On receipt of views from the Commissioner of  Taxes, Assam , the proposal shall be placed before the SLC at AIDC  for grant of Eligibility Certificate.

Whether the service is Offline or Online

(i) Application to be submitted to concerned General Manager, DICC in case of Micro and Small Enterprise.
(ii) Application to be submitted to Managing Director , Assam Industrial Development Corporation Ltd, RGB Road, Guwahati- 781 024 , in case of Large enterprise.

Service outcome : The unit may enjoy the benefit under the VAT exemption scheme, 2015.

Forms to be filled

FORM NO :A: APPLICATION FOR GRANTOF LEGIBILITY CERTIFICATE [ CATEGORY-"A" UNIT ( NEW UNIT)-PARA- 4 (2)]
FORM NO: A.1 : CERTIFICATE FROM THE REGISTERED CHARTERED ACCOUNTANT

Whom to contact for any queries:

For any queries, the applicant may contact General Manager, DICCs, OR may send mail Or may call to helpline No:9613191022. Addresses of the General Manager DICCs with their mail & Phone number is as follows:

Addresses of District Industries & Commerce Centres (DICC), Assam
 

S. N.

Name of DICC

Address of DICC with e-mail

Name of General Manager

Contact no of General Manager

1

Baska

The General Manager
DICC, Baska, Mussalpur
e-mail: baska@diccassam.com

D Das

9864115695

2

Barpeta

The General Manager
DICC, Barpeta
e-mail: barpeta@diccassam.com

D  K Baruah

9435140042
03665-252137/236634

3

Bongaigaon

The General Manager
DICC, Bongaigaon, Industrial Estate, Bongaigaon
e-mail: bongaigaon@diccassam.com

Lila Bora

9435314814
03664-222314

4

Cachar

The General Manager
DICC, Cachar, Sonai Road, Silchar
e-mail: cachar@diccassam.com

Gautom Das

9435192612
03842-225569

5

Chirang

The General Manager
DICC, Chirang, Kajalgaon
e-mail: chirang@diccassam.com

Kishore Das

9435020604

6

Darrang

The General Manager
DICC, Darrang, Mangoldoi
e-mail: darrang@diccassam.com

P K Goswami

9954252341
037113-230899/ 230290

7

Dhemaji

The General Manager
DICC, Dhemaji
e-mail: dhemaji@diccassam.com

B K Hazarika

9435032193
03532-225819

8

Dhubri

The General Manager
DICC, Dhubri, Gauripur
e-mail: dhubri@diccassam.com

P K Sharma

9435049445
03662-281447

9

Dibrugarh

The General Manager
DICC, Dibrugarh, CR Building
e-mail: dibrugarh@diccassam.com

 R Lagashu

9435035207,
0373-2319412/2311238

10

Dima Hasao

The General Manager
DICC, Dima Hasao, Haflong
e-mail: nchills@diccassam.com

S R Pegu

9864078533, 03673-236826

11

Goalpara

The General Manager
DICC, Goalpara
e-mail: goalpara@diccassam.com

Biswajit Das

 9435100143,
03663-240070

12

Golaghat

The General Manager
DICC, Golaghat
e-mail: golaghat@diccassam.com

L J Bora

9435013210
03774-280445

13

Hailakandi

The General Manager
DICC, Hailakandi
e-mail: hailakandi@diccassam.com

 

03844-223133

14

Jorhat

The General Manager
DICC, Jorhat, I/E Cinammora
Jorhat-8
e-mail: jorhat@diccassam.com

H R  Deori

9864042694
0376-2360353

15

Kamrup (Metro)

The General Manager
DICC, Kamrup, Guwahati-21
e-mail: kamrup@diccassam.com

P K Bora

9435335847
0361-2551952

16

Karbi Anglong

Additional Director of Industries & Commerce
DICC, Karbi-Anglong, Diphu
e-mail: karbianglong@diccassam.com

H K Sharma (II)

9435064294
03671-273356

17

Karimganj

The General Manager
DICC, Karimganj
e-mail: karimganj@diccassam.com

 

03843-273130/274210

18

Kokrajhar

The General Manager
DICC, Kokrajhar
e-mail: kokrajhar@diccassam.com

P Hazarika

9864050149,
03661-270262/ 270966

19

Lakhimpur

The General Manager
DICC, Lakhimpur
e-mail: lakhimpur@diccassam.com

I B Konowar

03752-222405

20

Morigaon

The General Manager
DICC, Morigaon
e-mail: morigaon@diccassam.com

H K Borkotoki

9435061712,
03678-240324

21

Nagaon

The General Manager
DICC, Nagaon
e-mail: nagaon@diccassam.com

A K Nath

9435164668
03672-233173

22

Nalbari

The General Manager
DICC, Nalbari,
e-mail: nalbari@diccassam.com

T Ahmed

9435385253,
03624-220310/221271

23

Sivasagar

The General Manager
DICC, Sivasagar
e-mail: sivasagar@diccassam.com

Hitesh  Deori

9435350938,
03772-223653

24

Sonitpur

The General Manager
DICC, Sonitpur, Tezpur
e-mail: sonitpur@diccassam.com

M C Deka

9954030201, 03712-220290

25

Tinsukia

The General Manager
DICC, Tinsukia, Borguri
e-mail: tinsukia@diccassam.com

A K Baruah

9864255814,
0374-2331960

26

Udalguri

The General Manager
DICC, Udalguri
e-mail: udalguri@diccassam.com

J Rangpi

9435067048,
03711-225520

27

Kamrup (Rural)

The General Manager
DICC, Kamrup (Rural)
Mirza, Dakshin Kamrup College Road, Mirza
e-mail : kamrup_r@diccassam.com

Hemangadip Das i/c

9435014772

In case of Medium & Large unit , the applicant may contact MD, AIDC Ltd at 0361-2200399.