Odisha SGST Reimbursement (Biju Economic Corridor)
Industries Department, Government of Odisha · Central government
Odisha reimburses 100% net SGST to new non-mineral industrial units in the Biju Economic Corridor, capped at 300% of plant and machinery cost.
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
The SGST Reimbursement scheme forms part of the Industrial Policy Resolution 2022, issued by the Department of Industries, Government of Odisha. It applies to new manufacturing units that are not mineral-based and that set up operations in the notified areas of the Biju Economic Corridor.
The incentive is intended to draw investment into the corridor and build up an industrial ecosystem there. Through tax relief, the state government aims to lower the upfront financial load on such units.
The scheme also seeks to support employment generation and development that is not dependent on mineral-based sectors.
Who can apply
- Eligible business forms
- Private limited company, Limited liability partnership, One person company, Partnership firm, Sole proprietorship
- Udyam registration
- Not specified
- MSME registration
- Not specified
- DPIIT startup recognition
- Not specified
- GST registration
- Not specified
- Where the business may be based
- Odisha
- New industrial units - Non-mineral based industries - Units located in notified areas within the Biju Economic Corridor
How to apply
Industrial units seeking the SGST Reimbursement are required to adhere to the application procedures set out in the Industrial Policy Resolution 2022 Odisha. Although this document does not provide detailed, real-time portal instructions, the standard route for claiming such state incentives generally comprises the following:
- **Review the Official Policy**: Examine Section 4.5.4.b of the Industrial Policy Resolution 2022 Odisha in full to grasp the particular eligibility conditions and procedural obligations. - **Assemble Documentation**: Collect all requisite papers, which typically comprise incorporation certificates, detailed project reports, evidence of land allotment or ownership within the notified area, invoices and payment records for plant and machinery, and SGST returns showing net tax paid. - **File the Application**: Lodge a formal application with the designated authority — ordinarily the Department of Industries, Government of Odisha, or its nominated agency — taking care to comply with the prescribed formats and submission deadlines. - **Undergo Verification**: Extend cooperation to the authorities while they verify all claims and documents submitted.
How applications are assessed
Under the SGST Reimbursement scheme, the process is essentially one of checking and approving claims rather than competitive selection. Industrial units submit applications, which officials of the Department of Industries, Government of Odisha, examine across several stages: whether the unit qualifies as a 'new industrial unit', whether it is 'non-mineral based', and whether it sits within the notified areas of the Biju Economic Corridor. Claims of 'net SGST paid' are then matched against tax records, and the 'cost of plant and machinery' is evaluated so that reimbursement stays within the prescribed 300% cap.
Once every criterion and document has been validated to the satisfaction of the authorities in line with the Industrial Policy Resolution 2022, approval is given.
Frequently asked questions
What is the SGST Reimbursement scheme for Biju Economic Corridor?
Under the Industrial Policy Resolution 2022 Odisha, eligible new non-mineral based industrial units in notified areas within the Biju Economic Corridor receive a 100% reimbursement of net SGST paid, with the objective of driving industrial development in these regions.
What is the maximum reimbursement amount?
The reimbursement is limited to 300% of the plant and machinery cost incurred by the industrial unit, which provides a sizeable incentive for units making large capital investments.
Who is eligible to claim this reimbursement?
Only new industrial units in non-mineral based sectors that have set up operations in the notified areas of the Biju Economic Corridor in Odisha qualify.
What does 'net SGST paid' mean for reimbursement?
The reimbursement applies to the net state GST paid, calculated once all eligible input tax credits have been set off against the unit's output tax liability.
How can industrial units apply for this reimbursement?
Applicants should follow the procedures set out in the Industrial Policy Resolution 2022 of Odisha, specifically Section 4.5.4.b, which details how to apply, what documents are required, and how to claim the various incentives.
Are existing industrial units eligible for this scheme?
No. The policy limits the benefit to "new industrial units", so units established before its effective date are generally ineligible, unless the policy provides separately for expansion or modernisation.
Sectors
- Manufacturing Industrial
- Odisha
- Sgst
- Industrial Policy
- Biju Economic Corridor
- Manufacturing
- Reimbursement
- State Incentive
Details last verified on 14 September 2026. Source: the issuer's published information.