Punjab Paddy Straw Boiler SGST Refund

Punjab's Industrial and Business Development Policy 2022 offers a fiscal incentive to established industries that replace their existing boilers with paddy straw fuel based boilers. Under this provision, such units can claim reimbursement of 100% net SGST for a period of 7 years.

The reimbursement is subject to a ceiling of 75% of the total investment made in installing the boiler. Because this cap is linked to the boiler investment and not to the unit's overall fixed capital, the support is calibrated to cover the bulk of the conversion cost rather than to underwrite the entire plant.

Two categories of units are excluded from this benefit: those already eligible under the Expansion Category, and those appearing in the negative list.

1. Set up a paddy straw fuelled boiler at the existing unit. 2. Register on the Invest Punjab Business First portal and file an application under the Industrial and Business Development Policy 2022. 3. Provide the invoices for boiler purchase and installation, the statement of total investment, and GST returns. 4. Seek reimbursement of net SGST across the 7-year window, capped at 75% of the boiler investment.