Bihar Special Category Tax Refund
Department of Industries, Government of Bihar · Central government
Bihar reimburses 92% of admitted VAT, CST and Entry Tax to women, differently abled, war widow, acid attack survivor and third gender entrepreneurs.
Open, rolling. Applications are accepted continuously — there is no deadline.
Key facts
- Subsidy amount
- Not specified
- Instrument
- Subsidy
- Deadline
- Rolling
- Disbursement
- Reimbursed after spend
About this scheme
Clause 6.5.4 of the Bihar Industrial Investment Promotion Policy 2016 provides an enhanced tax refund to special-category entrepreneurs setting up a new industrial unit. Women, differently abled persons, war widows, acid attack survivors and third gender entrepreneurs can claim reimbursement of 92% of the admitted VAT, CST and Entry Tax deposited with the State Government.
Tax generated solely by a trading business does not qualify. Reimbursement is subject to a cumulative cap expressed as a proportion of the approved project cost — 80.5% for non-priority sector units and 115% for priority sector units. The benefit therefore varies with project size instead of being limited by a fixed rupee amount.
Claims must be submitted through the Bihar single window, following the policy's standard procedure.
Who can apply
- Eligible business forms
- Not specified
- Udyam registration
- Not specified
- MSME registration
- Not specified
- DPIIT startup recognition
- Not specified
- GST registration
- Not specified
- Where the business may be based
- Bihar
- The industrial unit must be newly established in Bihar. - The promoter must belong to one of the following: woman, differently abled person, war widow, acid attack survivor, or third gender entrepreneur. - Tax paid on a business engaged purely in trading does not qualify. - Cumulative refund is limited to 80.5% of the approved project cost for non-priority units, or 115% for units in the priority sector.
How to apply
- Enrol the new unit under the Bihar Industrial Investment Promotion Policy 2016 and secure approval of the project cost - Furnish documentary evidence establishing special category status (certificate of disability, gender, or documentation as a war widow or acid attack survivor) - Pay VAT/CST/Entry Tax and file returns in the usual manner - Lodge the reimbursement claim through the Bihar single window portal, attaching challans, returns and the order approving the project cost
Frequently asked questions
Who counts as a special category entrepreneur?
Women, differently abled persons, war widows, acid attack victims and third gender entrepreneurs qualify when they set up a new unit.
How much tax is reimbursed?
92% of the VAT, CST and Entry Tax paid to the State Government is reimbursed.
Is there an overall limit?
Yes. Funding is capped at 80.5% of the approved project cost for non-priority sector units, while priority sector units can receive up to 115% of the approved project cost.
Does trading turnover qualify?
No. Tax paid on income from a purely trading business is not covered.
Sectors
- Bihar
- Women Entrepreneurs
- Tax Reimbursement
- Vat
- Differently Abled
- State Policy
Details last verified on 14 September 2026. Source: the issuer's published information.