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Customized package for M/s Shiv Mahima Milk Product Pvt. Ltd., Bharatpur

Government of Rajasthan
Finance Department
(Tax Division)

 

 
No. F.12(l9)FD/Tax/2016-38
 
ORDER

 

Jaipur, Dated: 07.09.2016

In compliance to State Cabinet Order No. 90/2016 dated 09.08.2016 and subject to conditions as enumerated in this Order, the State Government hereby orders the following customized package (hereinafter referred to as "the package"), for M/s Shiv Mahima Milk Product Pvt. Ltd., Bharatpur (hereinafter referred to as "the enterprise"), manufacturer of Fine Wheat Flour, Bakery item and Multi Mineral Cattle Feed etc., namely-

1. Eligibility for the package.- The enterprise shall be eligible to avail the benefit provided under the package on fulfillment of the following conditions, namely:

(i)

The enterprise shall fulfill all the conditions including the conditions of eligibility for new enterprise as provided under the Rajasthan Investment· Promotion Scheme-2010 (RIPS-2010).

(ii)

The enterprise shall set up a new unit at District Bharatpur, for manufacturing of Fine Wheat Flour, Bakery item and Multi Mineral Cattle Feed etc. in the State and shall,-
(a) make a minimum investment of Rs. 52 crore excluding the investment
made in development of marketing infrastructure; and
(b) provide employment to at least two hundred fifty persons.

 

(iii)The enterprise shall commence the commercial production during the operative period of RIPS-2010.

 

(iv)The enterprise shall not be eligible to claim benefit of any subsidy under any other Scheme of the State Government.

Note: The expression 'investment' and 'employment' shall have the same meaning as defined in RIPS-2010.
2. Subsidy-


A.

Subsidy shall consist of Investment Subsidy and Employment Generation Subsidy and shall be allowed, for a period of seven years, to the enterprise on issuance of Entitlement Certificate in Form-B appended to the package.

B.

The maximum amount of subsidy shall be 55% of the total amount of tax(es) that is VAT and CST, which have become due and have been deposited into the Government exchequer;
(i) on account of sales within the State (VAT) and,
(ii) on account of sales in the course of interstate trade and commerce (CST);
of Fine Wheat Flour, Bakery item and Multi Mineral Cattle Feed etc.
manufactured by the enterprise within the State.

C.

Break-up. of subsidy amount shall be as mentioned in Table-l given below:-

Table-1

S.No.

Type of Subsidy

Amount of Subsidy

1.

Investment Subsidy

50% of tax(es) which have become due and have been deposited by the enterprise.

2.

Employment Generation Subsidy

5% of tax(es) which have become due and have been deposited by the enterprise, subject to sub clause E. below.

D.

Investment subsidy shall be allowed to the enterprise on the basis of tax deposited by the enterprise subject to condition that the total amount of subsidy (Investment subsidy + employment generation subsidy) shall not exceed 55% of the amount of tax(es) which have become due and have been deposited by the enterprise.

E.

The maximum limit of Employment Generation Subsidy shall be as mentioned in column number 3 of Table 2, and shall be allowed to the eligible enterprise at the rate as mentioned in column number 2, according to the category' of employee as mentioned in column number 1 of Table 2 given below:

Table-2


Category of Employee

Amount of Employment Generation Subsidy

Maximum Limit of Employment Generation Subsidy and other conditions

1

2

3

General

Rs. 15000/- per employee per year of completed service.

Total amount of Employment generation subsidy shall not exceed 5% of the amount of tax(es) which have become due and have been deposited by the enterprise.

Women/SC/ST/Person with disability (Pwd)

Rs. 18000/- per employee per year of completed service.

F.

The subsidy shall not be allowed, on the sales of Fine Wheat Flour, Bakery item and Multi Mineral Cattle Feed etc. manufactured by the enterprise in the State to its subsidiaries and or marketing wing and / or its dealers, who dispose of said goods other than by way of sale within the State.

3.

Exemption. - 50% exemption from payment of mandi fee for seven years under
notification number F. 4(36) Agriculture/Gr-2/2003-Pt dated 28.10.2010.

4.

Other Benefits- Benefits other than the benefits mentioned above, as provided
under the scheme shall be available to the enterprise, if eligible.

5.

Procedure for claim of subsidy.
(i) The beneficiary enterprise shall submit an application in Form-A appended to the package mentioning the expression "Under customized package issued vide order No. F.12(19)FD/Tax/2016-38 dated 07.09.2016" on the top of the Form, before the Member Secretary, State Level Screening Committee (hereinafter referred to as "the SLSC") constituted under RIPS-2010, along with proof of investment made by it duly certified by the Chartered Accountant, within ninety days from the.-
(a) date of commencement of commercial production; or
(b) date of issuance of order of the package;
whichever is later.
(ii) The Member Secretary shall place the application before the SLSC within 45
days from the receipt of the application, unless specifically extended for
reasons to be recorded in writing.
(iii) Where the application has been filed beyond the time limit as provided under sub-clause (i) above, the SLSC may condone the delay in filing the application.
(iv)In case the SLSC approves the entitlement of the enterprise for benefit, the Member Secretary shall issue Entitlement Certificate in Form-B appended to the package, and shall forward the copies to all concerned immediately but not later than seven days from the date of decision taken by SLSC, unless specifically extended for reasons to be recorded in writing.

6.

Procedure For Disbursement of Subsidy:
The provisions for disbursement of investment subsidy and employment generation subsidy as provided in RIPS-2010 shall mutatis mutandis apply.

7.

Procedure for claim of exemption(s).- For claim of exemption from tax, the enterprise shall apply in such manner as provided under RIPS-2010, and the provisions for grant of Entitlement Certificate(s) shall apply accordingly.

8.

Terms and conditions.-
The benefits under this package shall be available on the condition that the enterprise has made minimum .investment of Rs. 52 crore excluding the investment made in development of marketing infrastructure and has provided employment to at least two hundred fifty persons.

9.

Applicability of the provisions of the Rajasthan Value Added Tax Act, 2003,
Central Sales Tax Act, 1956 and RIPS-2010.-
(i) Provisions of RVAT Act 2003 and rules made there under shall be applicable.
(ii) Provisions of the Central Sales Tax Act, 1956 and rules made there under shall
be applicable mutatis mutandis.
(iii) Subject to the provisions of the package, all the provisions of RIPS-20 10 shall
apply mutatis mutandis.

10.

Redressal of grievances related to implementation of the package- Any grievance related to implementation of this order shall only be referred to State Empowered Committee as constituted under section 3 of the Rajasthan Enterprise Single Window Enabling and Clearance Act, 2011 (Act No. 7 of 2011), through its nodal agency. The decision of the said Committee shall be final.

FORM-A
Application for Entitlement Certificate for Subsidy
To
The Member Secretary,
State Level Screening Committee
(constituted under RIPS-2010)

1.

Name of the applicant enterprise

M/s Shiv Mahima Milk Product Pvt. Ltd.

2.

Registration No. (TIN)

 

3.

Address of the applicant enterprise

 

4.

E-mail address

 

5.

Branches or other place of business, if any

 

6.

No. and date of order of the State Government for grant of customized package

F. 12 (19)/FD/Tax/2016-38 dated 07.09.2016

7.

Date of commencement of commercial production

 

I have read the conditions of the package and undertake to abide by them. I also verify that all the above facts are true to the best of my knowledge and belief.

Place :
Date :

Signature of applicant for and on behalf of the
Applicant Enterprise

Encl:
1. Proof of investment
2. Copy of project report
3. Copies of Challan of EPF/ESI
4. Proof of Deposit of VAT/CST, if any
5. Certificate of Chartered Accountant regarding valuation
6. Affidavit in support of the facts of the application
7. Copy of resolution
 
FORM-B
No.                                         Entitlement Certificate for Subsidy


1.

Name of the applicant enterprise

M/s Shiv Mahima Milk Product Pvt. Ltd.

2.

Registration No. (TIN)

 

3.

Address of the enterprise

 

4.

E-mail address

 

5.

Branches or other place of business, if any

 

6.

No. and date of order of the State Government for grant of customized package

F. 12 (19)/FD/Tax/2016-38 dated 07.09.2016

7.

Investment Subsidy

50% of tax(es) which have become due and have been deposited by the enterprise.

8.

Employment Generation Subsidy

Up to 5% of tax(es) which have become due and have been deposited by the enterprise.

 
Period of validity of this Entitlement Certificate is seven years from the date of issuance of
this certificate.

This certificate may be revoked by the issuing authority in case the applicant violates any of
the conditions of the customized package.
 

 
Place:
Date:
 

(Signature with Seal)
Member Secretary
State Level Screening Committee

 

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