UNNATI MSLI (Net GST Incentive)
Department for Promotion of Industry and Internal Trade (DPIIT) · Central government
New North East manufacturing and service units get 100% of net GST paid back for up to 10 years.
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
UNNATI 2024 offers a Manufacturing & Services Linked Incentive to new units that qualify in Zone A and Zone B of the North-Eastern Region. The incentive equals 100% of the net GST payment — that is, GST paid minus input tax credit. It runs for up to 10 years, starting from the date commercial production or operation begins, or until the scheme ceases to be valid, whichever comes first.
The total incentive a unit may receive is subject to a ceiling: 75% of eligible investment for Zone A units, and 100% of eligible investment for Zone B units.
To qualify, a unit must possess a valid GSTIN. It must also have made investments in plant and machinery (for manufacturing units) or in building and other durable physical assets (for services units).
Who can apply
- Eligible business forms
- Not specified
- Udyam registration
- Not specified
- MSME registration
- Not specified
- DPIIT startup recognition
- Not required
- GST registration
- Not specified
- Where the business may be based
- Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura
- Manufacturing units making fresh investment in plant and machinery, or service units making fresh investment in building and durable physical assets - Unit situated in Zone A or Zone B of the North-Eastern Region - Holding of a valid GSTIN is mandatory - Cumulative incentive limited to 75% of eligible investment in Zone A, or 100% of eligible investment in Zone B
How to apply
- Enrol the new unit under UNNATI through the DPIIT portal - Begin commercial production or operations while holding a valid GSTIN - Submit claims at regular intervals, declaring GST paid minus input tax credit - Once net GST payments are verified, the incentive is released, subject to the investment-linked ceiling
Frequently asked questions
What exactly is refunded?
The full net GST amount — that is, GST paid minus input tax credit — is reimbursed.
How long does the incentive run?
The benefit is available for up to 10 years from the date commercial production or operation begins, or until the scheme's validity ends, whichever comes first.
Is there an overall ceiling?
Zone A units can claim 75% of eligible investment, while Zone B units can claim 100%.
Do service sector units qualify?
Service units that invest in building construction and other durable physical assets qualify for this benefit on the same basis as manufacturing units.
Do I need a GSTIN?
Yes, you must hold a valid GSTIN, as the incentive is calculated on the net GST you have paid.
Sectors
- Manufacturing Industrial
- Unnati
- North East
- Gst
- Dpiit
- Manufacturing
- Services
Details last verified on 14 September 2026. Source: the issuer's published information.