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Business & Entrepreneurship

Uttarakhand Mega Industrial and Investment Policy - 2021

The scheme aims to promote large-scale industrial development and investment in the state of Uttarakhand by creating a favourable business environment, encouraging capital investment, and generating employment opportunities.

Authority

State/ UT

Region

Uttarakhand

Status

Verified 2026

Updated

March 2026

What you get

Classification of Projects Based on Fixed Capital Investment: | - Large Projects – ₹50 crore to ₹75 crore. - Mega Projects – Projects with a capital investment of more than ₹75 crore and up to ₹200 crore. - Ultra Mega Projects – Projects with a capital investment of more than ₹200 crore and up to ₹400 crore in plant and machinery. - Super Ultra Mega Projects – Projects with a capital investment of more than ₹400 crore in plant and machinery. | Financial Incentives: Rebate/concession on prevailing land rates in SIIDCUL Industrial Areas (for manufacturing industries only): | - Large Projects – 15% - Mega Projects – 25% - Ultra Mega Projects – 30% - Super Ultra Mega Projects – 30% | Interest Subsidy: Reimbursement assistance on interest for term loans taken from banks for 5 years: | - Large Projects – 7%, maximum ₹25 lakh per annum - Mega Projects – 7%, maximum ₹35 lakh per annum - Ultra Mega Projects – 7%, maximum ₹50 lakh per annum - Super Ultra Mega Projects – 7%, maximum ₹75 lakh per annum | SGST Reimbursement (for manufacturing enterprises only): Reimbursement of net SGST for 5 years after adjustment of Input Tax Credit (ITC) on B2C sale of self-manufactured goods/items: | - Large Projects – 30% - Mega Projects / Ultra Mega Projects / Super Ultra Mega Projects – 50% | Electricity Bill Reimbursement Assistance (for manufacturing enterprises only): To support production, electricity reimbursement assistance will be provided at ₹1.00 per unit in the electricity bill, from the date of issuance for the next 5 years: | - Large Projects – ₹50 lakh per annum - Mega Projects – ₹75 lakh per annum - Ultra Mega Projects – ₹1 crore per annum - Super Ultra Mega Projects – ₹1.50 crore per annum | Reimbursement of Electricity Duty: 100% reimbursement. | Reimbursement of Stamp Duty: 50% reimbursement of stamp duty charges payable during the execution of land purchase deed and lease deed. | Reimbursement of Registration Fee: Registration of Land Purchase Deed/Lease Deed at the rate of ₹999 per ₹1,000. | Subsidy on ETP: Capital subsidy of 30%, maximum ₹50 lakh for setting up an ETP plant. | Payroll Assistance to Encourage Large-Scale Employment Generation: Payroll assistance will be provided based on the minimum limit for regular employment: | - Large Projects – 50 employees - Mega Projects – 100 employees - Ultra Mega Projects – 200 employees - Super Ultra Mega Projects – 400 employees | Payroll assistance will be given as a subsidy for the next 5 years at the rate of ₹500/- per month per employee for additional employees employed beyond the specified limit. For women employees, this rate will be ₹700/- per month per employee.

Who can apply

Any person who wishes to invest in Uttarakhand under the "Mega Industry and Investment Policy" is eligible.

Required Paperwork

  • Aadhaar Card
  • PAN Card
  • Income Certificate
  • Residence Proof (Domicile)

Common Questions

Who is eligible to invest under this policy?

Any person or entity wishing to invest in Uttarakhand under the "Mega Industry and Investment Policy" is eligible.

How can investors apply for the policy incentives?

Investors can apply online through the single-window portal at https://investuttarakhand.uk.gov.in/. The portal also provides details on registration procedures and required documents.

How are projects classified under this policy?

Projects are classified based on fixed capital investment: | - Large Projects: ₹50 crore to ₹75 crore | - Mega Projects: More than ₹75 crore and up to ₹200 crore | - Ultra Mega Projects: More than ₹200 crore and up to ₹400 crore | - Super Ultra Mega Projects: More than ₹400 crore

What interest subsidy is provided under this policy?

Reimbursement assistance on interest for term loans taken from banks is provided for 5 years: | - Large Projects: 7%, maximum ₹25 lakh per annum | - Mega Projects: 7%, maximum ₹35 lakh per annum | - Ultra Mega Projects: 7%, maximum ₹50 lakh per annum | - Super Ultra Mega Projects: 7%, maximum ₹75 lakh per annum

What is the SGST reimbursement for manufacturing enterprises?

Manufacturing enterprises can claim reimbursement of net SGST for 5 years after adjustment of Input Tax Credit (ITC) on B2C sales of self-manufactured goods: | - Large Projects: 30% | - Mega, Ultra Mega, Super Ultra Mega Projects: 50%

Are electricity duties reimbursed?

Yes, 100% reimbursement of electricity duty is provided.

Is there any reimbursement of stamp duty?

Yes, 50% of stamp duty charges payable during the execution of land purchase and lease deeds are reimbursed.

What payroll assistance is provided to promote employment?

Payroll assistance is offered for 5 years for additional employees beyond minimum employment limits: | - Large Projects: 50 employees | - Mega Projects: 100 employees | - Ultra Mega Projects: 200 employees | - Super Ultra Mega Projects: 400 employees | The subsidy is ₹500 per month per additional employee, and ₹700 per month for women employees.

How long can investors avail SGST reimbursement?

SGST reimbursement is available for 5 years after adjusting Input Tax Credit on B2C sales.

Where can investors find the list of required documents?

All details, including required documents and registration steps, are available on the single-window portal: https://investuttarakhand.uk.gov.in/.