Registered No.

WB/SC-247

No. WB/Pt.-1/2015/SHILP-100

The

Kolkata

Gazette
Extraordinary

Published by Authority
ASHARH 6]

MONDAY, JUNE 22, 2015

[SAKA 1937

PART IOrders and Notifications by the Governor of West Bengal, the High Court,
Government Treasury, etc.
GOVERNMENT OF WEST BENGAL
Department of Micro, Small and Medium Enterprises and Textiles
Hemanta Basu Bhawan, 4th Floor, 12, B.B.D. Bag (East),
Kolkata-700 001
No.1585-MSMET-III/15S-02/15

Kolkata, the 22th May, 2015

NOTIFICATION

WHEREAS, the Governor is of the opinion that it is necessary to modify certain provisions and
procedural aspects of the West Bengal Incentive Scheme 2013 for Micro, Small and Medium
Enterprises notified under No. 59-MSET(III)/15S-07/2011 Dated the 3rd February, 2014 of the
Department of Micro, Small and Medium Enterprises and Textiles for further simplification in the context
of ease of doing business in the State and for extending more fiscal incentives to the Micro, Small and
Medium Enterprises set up in Coochbehar district.
AND WHEREAS, it is felt necessary to notify the modified Scheme in a single volume for ease of
implementation and for the benefit of Micro, Small and Medium Enterprises.
Now, therefore, the Governor is pleased to modify the notification bearing No. 59-MSET(III)/15S07/2011 Dated the 3rd February, 2014 of the Department of Micro, Small and Medium Enterprises and
Textiles in terms of power conferred under para 22 of the said Scheme and to publish the modified
Scheme in a single volume.

1.

Short Title

The Scheme may be called the West Bengal Incentive Scheme 2013 for Micro, Small and Medium
Enterprises as modified up to 22.05.2015 (hereinafter referred to as WBIS 2013 for MSMEs as modified
up to 22.05.2015)
2.

Object

The object of the Scheme is to extend fiscal incentives to encourage entrepreneurs to set up Micro,
Small and Medium Enterprises with a view to focusing on development of MSMEs in the backward
region of the State and creating a sustainable ecosystem in the MSME sector which can maximize the
utilization of resource and widen the area of operation to make the State emerge as the MSME leader
in the country.
3.

Commencement and Duration:

Unless specifically mentioned against the respective items of incentives sanctioned under the Scheme,
it comes into effect on and from the 1st day of April, 2013 in the whole of West Bengal and shall remain
in force for a period of five years ending on 31st March 2018, if not withdrawn/ amended earlier by a
Notification in the official Gazette to that effect.
4.

Definitions:

In the WBIS 2013 for MSMEs as modified up to 22.05.2015, unless the context otherwise requires

(i)

Approved Location means location mentioned in the approved project.

(ii)

Approved Project means the industrial project of a unit in the manufacturing sector
which should be approved before implementation of the project by any Directorate under
the Deptt. of Micro, Small & Medium Enterprises and Textiles, Govt. of West Bengal or
concerned DIC or Micro, Small & Medium Enterprises Development Institute (MSMEDI),
Govt. of India or Food Processing Industries & Horticulture Deptt., Govt. of West Bengal or
Commercial Banks/ Financial Institution (Central and State)/ Cooperative Banks/
scheduled banks approved by RBI/ RRBs financing the project.

(iii)

Central Government means the Government of India

(iv)

DIC means the District Industries Centre, which also includes the Sub-DIC,
Durgapur/Siliguri.

(v)

Eligible Unit/Enterprise means a micro, small or medium enterprise which has filed
Entrepreneurs Memorandum (Part-II) and subsequently been found eligible as per terms
and conditions of WBIS-2013 for MSMEs as amended up to 22.05.2015
.

(vi)

Existing Industrial Unit means a micro, small or medium enterprise which

has started production before 1st April,2013 and filed EM (Part-II) .

(vii)

New Industrial Unit means a micro, small or medium enterprise in the manufacturing
sector which has started production on or after the 1st April,2013 and filed EM(Part-II). If an
existing industrial unit sets up a branch as second/ third unit etc. in different locations in

the State and manufactures new items, its second/ third unit etc. will only be treated as a
new industrial unit provided EM(Part-II) is filed for the same.
(viii)

(ix)

Factory means any premises including the precincts thereof:

a)

Wherein ten or more workers are working or were working in any part of which a
manufacturing process is being carried out with the aid of power or is ordinarily so
carried on, Or

b)

Wherein twenty or more workers are working or were working on any of the
preceding twelve months and in any of which a manufacturing process is being
carried on without the aid of power or is ordinarily so carried on but does not include
a mine, subject to the operation of the Mines Act, 1952 (35 of 1952) or a railways
running shed.

c)

Factory Worker means a person employed, directly or through any agency, whether
for wages or not, in any manufacturing process for cleaning any part of the
machinery or equipment or premises used for manufacturing process or in any other
kind of work incidental to or connected with the manufacturing process or the subject
of the manufacturing process.

Term Loan means a loan secured from any Bank or Financial Institution for acquiring
fixed capital assets in the form of land, building, plant and machinery, tools & implements,
appliances etc.

(x) Working Capital means capital required for running any industrial unit and includes cash credit
and / or any other short term loan actually utilized as working capital.
(xi)

Fixed Capital Investment means investment made in plant and machinery in an approved
project of the eligible unit/enterprise on or after 1st April, 2012 subject to other conditions
laid down in paragraph-7 of WBIS-2013 for MSMEs as modified up to 22.05.2015.
.

Explanation I
The fixed capital investment shall be calculated as follows:Plant and Machinery:
It shall be calculated as follows:The cost of plant and machinery as found installed at the approved location, excluding the
cost of any second hand plant and machinery purchased and installed for the purpose of
implementation of the project. The cost of the following items shall be excluded while
calculating the investment made in Plant & Machinery:
a. Equipments such as tools, jigs, dies, moulds and spare parts for maintenance and
the cost of consumable stores.
b. Installation of Plant and Machinery.

c. Research and development equipments and pollution control equipments.

d. Power generation set and extra transformer installed by the enterprise as per the
regulations of the State Electricity Board.
e. Bank charges and service charges paid to the National Small Industries Corporations
or the State Small Industries Corpn.
f.

Procurement or installation of cables, wiring, bus bars, electrical control panels (not
mounted on individual machines), oil circuit breakers or miniature circuit breakers
which are necessarily to be used for providing electrical power to the Plant and
Machinery or for safety measures.

g. Gas producer plant.

h. Transportation charges (excluding Sales Tax or value added tax and excise duty) for
indigenous machinery from the place of their manufacture to the site of the
enterprise.
i.

Charges paid for technical knowhow for erection of Plant and Machinery.

j.

Such storage tanks which store raw materials and finished products only and are not
linked with the manufacturing process

k. Fire fighting equipments.

Explanation-II
Advances paid to suppliers of plant and machinery for the approved project of the
eligible unit on or after 1st April 2012 will be taken into account in calculating the total
fixed capital investment.
(xii) Micro Unit / Enterprise in the manufacturing sector means a unit/enterprise
classified as such in MSMED Act ,2006.
(xiii) Small unit/enterprise in the manufacturing sector means a unit/enterprise
classified as such in MSMED Act ,2006.
(xiv) Medium unit/enterprise in the manufacturing sector means a unit/enterprise
classified as such in MSMED Act ,2006.
(xv) State Financial Institution means the West Bengal Financial Corporation.
(xvi) State Government means the Government of West Bengal
(xvii) Unit/ Enterprise means any industrial project in the micro, small and medium
sector including industrial cooperatives and industrial self- help groups, which
has filed Entrepreneurs Memorandum (Part-II).
(xviii) Wherever in the West Bengal Incentive Scheme 2013 for Micro Small & Medium
Enterprises as amended up to 22.05.2015 , the words General Manager of

District Industries Centre appears they shall be synonymous with the words
Deputy Director of Micro & Small Scale Enterprises(Anc.) of Sub-DIC,
Durgapur and Officer-in-Charge of Sub-DIC, Siliguri.
(xix) Year means, unless otherwise specifically mentioned / stated and not
repugnant to the context, the financial year commencing from the 1st April and
ending on 31st March following.

5.

Applicability of WBIS 2013 for MSMEs.

5.1
The WBIS 2013 for MSMEs as modified up to 22.05.2015 shall generally be applicable
to all micro , small and medium enterprises in the manufacturing sector which have started production
on or after 1st day of April 2013.
5.2 The units may be in the private sector, cooperative sector and joint sector undertaking as
also companies/undertakings owned and managed by the State Government and the Industrial SHGs.

6.

Non-applicability of WBIS 2013 for MSMEs.

The WBIS 2013 for MSMEs as modified up to 22.05.2015 shall not be applicable to the industrial
units/enterprises;
(i)

That have been registered and for which eligibility certificates have been issued /
incentives have been sanctioned and/ or disbursed under the respective Incentive
Scheme of the State. This will continue to be governed by the respective Incentive
Scheme of the State.

(ii) That have been registered and for which eligibility certificate have been issued in terms
of the respective Incentive Scheme of the State but no sanction or disbursement of
incentive has been made. The claim will be governed by the respective Incentive
Scheme of the State.
(iii)

That have been registered and for which eligibility certificates have been issued in
terms of the respective Incentive Scheme of the State but no claim has been made. The
claim will be governed by the respective Incentive Scheme of the State.

(iv) That have commenced production before 01.04.2013 and applied for registration and
EC under the respective Incentive Scheme of the State within the stipulated date.
The claim will be governed by the respective Incentive Scheme of the State.
(v)

That are engaged in manufacture of textiles, apparel/garment, technical textile and

enterprises in hosiery, textile, handloom and powerloom sector and have commenced
production on or after 01.09.2013.

7.
Eligibility criteria for incentives under WBIS 2013 for MSMEs as modified up to
22.05.2015.
7.1
Any micro, small or medium unit/enterprise in the manufacturing sector shall be eligible
for incentives under WBIS-2013 for the MSMEs as modified up to 22.05.2015 excluding those
mentioned in the negative list of industries at Annexure-IV subject to the fulfillment of the conditions
specified below :
i)
A micro, small or medium enterprise shall commence its commercial production within the
period of the Scheme and shall submit its first incentive application in prescribed form to the General
Manager, District Industries Centre within 12 (twelve) months from the date of commencement of
commercial production.
Explanation
A micro, small or medium enterprise which will commence its production on 29.03.2018 shall
submit its first incentive application in prescribed form within 28.03.2019 to the General
Manager, District Industries Centre concerned.
ii)

The unit/enterprise shall file Entrepreneurs Memorandum (Part - II).

iii)

The project will be covered by a detailed feasibility report / project prepared for the
purpose and approved in terms of Sub-para 7.1 (iv).

iv)

A new project should be approved before its implementation by any Directorate under the
Department of Micro, Small & Medium Enterprises and Textiles, Government of West
Bengal or concerned DIC or Micro Small and Medium Enterprises Development Institute
(MSME-DI), Government of India or Food Processing Industries and Horticulture
Department, Govt. of West Bengal or Commercial Banks /Financial Institution (Central and
State ) / Co-Operative Banks/Scheduled Banks approved by RBI/ RRBs financing the
project. In case of projects with arrangement of finance from own resources. Eligibility of
the unit / enterprise shall be considered provided the General Manager, District Industries
Centre is satisfied about the arrangement of such finance.

v)

An eligible enterprise which has availed of incentive/ subsidy in respect of any of the
items specified under any other Incentive/Subsidy Scheme of Govt. of India / State Govt.
shall also be eligible to get the benefits of other items only under WBIS-2013 for MSMEs
as modified up to 22.05.2015 subject to fulfillment of terms and conditions of the Scheme.

vi)

The enterprise will submit a self- declaration affirming:

(a)

That the unit /enterprise has installed Modern/Hi-tech plant & machinery that conform
to the standard productivity.

(b)

That the unit/enterprise will strictly observe requisite pollution control compliances.

(c)

That the unit/enterprise will conduct regular Energy Audit and ensure standard
energy efficiency wherever applicable.

(d)

That the unit /enterprise will follow/maintain labour laws.

(e)

That the unit / enterprise will remain in production for at least five years from the date
of commencement of commercial production.

(f)

That the unit/enterprise has not defaulted in payment of any government dues /dues
of Financial Institutions.

(g)

That the enterprise has not misrepresented or withheld any information and not
suppressed any fact/ information related to the claim submitted.

(h)

That all documents like approved project report, bills/ vouchers of the plant and
machinery etc. submitted by the enterprise with the claim are genuine.

(i)

That the terms and conditions of WBIS -2013 for MSMEs as modified up to
22.05.2015 are binding on the enterprise.

(j)

That the enterprise will not divert/ utilize the loan amount disbursed by the bank /
financial institution for carrying out any
activity / project other than the
implementation of the approved project.

7.2
The Unit/Enterprise will make application in prescribed form to the General Manger of
District Industries Centre after commencement of commercial production for grant of incentives under
the Scheme.

8.

Classification of developed areas and backward areas.

8.1
For the purpose of determination of type and quantum of incentives available under this
scheme for the approved projects, according to their locations, the State has been classified into the
following zones:Zone-A : Kolkata Municipal Corporation Area, All municipal areas of North 24Parganas, All municipal areas of South 24-Parganas, All municipal areas of Howrah.
Zone-B : Districts of Hooghly, North 24 Parganas (excluding municipal areas and
Sundarban areas), South 24 Parganas (excluding municipal areas and Sundarban
areas), Howrah(excluding municipal areas), Siliguri Municipal Corporation, Municipal
Corporations / Municipal Areas of Paschim Medinipur, Purba Medinipur, Burdwan and
Nadia .
Zone-C : Districts of Burdwan ( excluding municipal corporation/ municipal areas), Purba
Medinipur (excluding municipal corporation/ municipal areas), Nadia (excluding
municipal corporation/ municipal areas), Malda, Jalpaiguri, Murshidabad and Darjeeling
(excluding Siliguri Municipal Corporation).
Zone-D : Districts of Birbhum, Purulia, Bankura, Paschim Medinipur(excluding municipal
corporation/ municipal areas), Uttar Dinajpur, Dakshin Dinajpur and Sundarban Areas of
South and North 24 Parganas districts .
Zone-E : Cooch Behar District

State Capital Investment Subsidy

9.1
An eligible micro or small enterprise located in Zone C , D & E area will be entitled to
State Capital Investment Subsidy for its approved project as follows :Micro Enterprise
Zone C 25% of the Fixed Capital Investment
Zone D 40% of the Fixed Capital Investment
Zone E 60% of the Fixed Capital Investment
Small Enterprise
Zone C- 15% of the Fixed Capital Investment
Zone D - 30% of the Fixed Capital Investment
Zone E 40% of the Fixed Capital Investment
9.2
An additional subsidy of 20% on State Capital Investment Subsidy normally admissible
will be provided to all eligible micro and small enterprises wholly owned by women, SC/ST, and
minority community entrepreneurs.
9.3
An eligible micro or small enterprise wholly owned by women, SC/ST, and minority
community entrepreneurs and set up in Zone A and B area will be entitled to State Capital
Investment Subsidy as follows :
Micro Enterprise :- 15% of the Fixed Capital Investment
Small Enterprise :- 10% of the Fixed Capital Investment
9.4 The subsidy normally admissible and additional subsidy taken together will not exceed
Rs.50 Lakh for a Small Enterprise located in Zone C & D area and will not exceed Rs. 75 Lakh for a
Small Enterprise located in Zone E area.

10.

Interest Subsidy on Term Loan

10.1 An eligible micro, small or medium enterprise will be entitled to Interest Subsidy
on annual interest liability on the Term Loan borrowed from a Commercial Bank/ Cooperative
Bank/ Scheduled Banks approved by RBI/ RRBs/ Financial Institution (Central and State) for
implementation of the approved project as follows .
Micro & Small Enterprise
Zone A & B Subvention of 6% for 5 years.
Zone C, D & E Subvention of 7.5% for 5 years

Explanation:
The interest subsidy admissible for an eligible micro or small enterprise in Zone A & B area
will be calculated in the following manner :Annual interest liability on Term Loan paid by the enterprise x 6
Rate of Interest charged by the Bank/ F.I.
Medium Enterprise Zone B & C: - The interest subsidy will be 25% of total Term Loan interest paid by the
enterprise subject to a ceiling of Rs. 175 lakh per year for 5 years .
Zone D & E :- The interest subsidy will be 25% of total Term Loan Interest paid by the
enterprise subject to a ceiling of 175 lakh per year for 7 years.

Explanation :
The Interest Subsidy admissible for an eligible medium enterprise will be calculated in
the following manner :
Annual interest liability on Term Loan paid by the enterprise x 25
100
10.2 The interest subsidy will be payable annually subject to submission of a statement /
certificate (in annexure-II) by the lending Bank /Financial Institution to substantiate that the unit has
paid the due interest to the institution on the due dates and has not defaulted in payment of interest at
any time during the period .
11.

Waiver of Electricity Duty

An eligible micro, small or medium enterprise for its approved project will be entitled to waiver of
electricity duty on the electricity consumed for the manufacturing activity as follows :
Micro & Small Enterprise
Zone A & B 50% waiver of electricity duty on the electricity consumption for 5 years from
the date of commencement of commercial production.
Zone C, D & E 75% waiver of electricity duty on the electricity consumption for 5 years
from the date of commencement of commercial production.
An eligible micro or small enterprise wholly owned by women, SC/ST and minority community
entrepreneurs will be entitled to 100% waiver of electricity duty on the electricity consumed for 5 years
from the date of commencement of commercial production of its approved project irrespective of
location.

Medium Enterprise Zone B &

C- 100% waiver of electricity duty on the electricity
consumption for 5 years from the date of commencement of commercial production
subject to a maximum of Rs.25.00 lakh per year or Rs.1.25 crore in 5 years.
Zone D &E 100% waiver of electricity duty on the electricity consumption for 5 years
and 75% waiver from the 6th year upto 10th year from the date of commencement of commercial
production subject to a maximum of Rs.50.00 lakh per year or Rs.2.50 crore in 5 years.
12.

Power Subsidy

An eligible micro, small or medium enterprise for its approved project will be entitled to power subsidy
on the electricity consumed for the manufacturing activity as follows :
Micro, Small and Medium Enterprise
Subsidy of Re.1.00 / Kwh for enterprises located in Zone A & B area and Rs.1.50/ Kwh. for
enterprises located in Zone C, D & E area for five years from the date of commencement of
commercial production.
The power subsidy will not exceed Rs.20 Lakh per year for a small enterprise and Rs.30 Lakh per
year for a medium enterprise and will be payable annually.
13.

Subsidy for Energy Efficiency :

13.1 An eligible micro or small enterprise for its approved project will be entitled to a
reimbursement of 50% of the cost of energy audit undertaken by a certified agency. The reimbursement
will be made after implementation of the recommendations.
13.2 An eligible micro or small enterprise for its approved project will be entitled to a
reimbursement of 25% of the cost of installations for energy conservation as per energy audit subject to
a maximum Rs.2 Lakh.
14.

Subsidy on Stamp Duty and Registration Fee :

14.1 An eligible micro or small enterprise will be entitled to a reimbursement of stamp duty
and registration fee paid by it for the purpose of registration of documents within the State relating to
purchase of land and/ or buildings for setting up of the approved project at the following rates :Micro & Small Enterprise :
Zone A
Zone B
Zone C
Zone D & E
-

25%
50%
75%
100%

14.2 An eligible medium enterprise located in Zone B, C, D and E area will be entitled to a
reimbursement of 75% of Stamp Duty paid by it for the purpose of registration of documents within the
State relating to purchase of land and/ or buildings for setting up of the approved project.

14.3 The amount admissible will be calculated proportionately based on the percentage of land /
buildings used for setting up of the unit / enterprise for implementation of the approved project.
15.

Refund of Entry Tax :

15.1 An eligible micro , small or medium enterprise will be entitled to refund of Entry Tax paid by
it to the Govt. of West Bengal for procurement of plant and machinery for the approved project.
The refund will be made available after commencement of commercial production by the
enterprise.
15.2
An eligible micro , small or medium enterprise will be entitled to refund of Entry Tax paid
by it to the Govt. of West Bengal for procurement of raw materials for the initial three years for
implementation of the approved project. The refund will be made available after commencement
of commercial production by the enterprise.

16.

Refund of Value Added Tax (VAT) :

An eligible micro, small or medium enterprise for its approved project will be entitled to refund of
VAT paid to the Govt. of West Bengal as follows :Zone B & C 80% VAT refund paid for eight years from the date of commencement of
commercial production or 75% of Fixed Capital Investment whichever reaches
earlier.
Zone D & E - 90% VAT refund paid for eight years from the date of commencement of
commercial production or 75% of Fixed Capital Investment whichever reaches
earlier.
17.

Refund of Central Sales Tax ( CST) :

An eligible micro, small or medium enterprise for its approved project will be entitled to refund of CST
paid by it for three years from the date of commencement of commercial production.
18.

Subsidy for Water Conservation/ Environment Compliance :

An eligible micro or small enterprise for its approved project will be entitled to a reimbursement of 50%
of expenditure incurred by it towards cost of captive Effluent Water Treatment Plant for wastewater
recycling and cost of pollution control devices subject to a maximum of Rs.2 Lakh.
19.

Subsidy for Standard Quality Compliance :

An eligible micro or small enterprise shall be reimbursed 50% of the expenditure incurred subject to a
maximum of Rs.5 Lakh for obtaining ISI / BIS certification / ISO 9000/ ISO 14000 / ISO 14001/ ISO
18000 certification from approved Institutions / Research Laboratories.
20.

Work Force Welfare Assistance :

20.1 An eligible micro, small or medium enterprise for its approved project will be entitled to a
reimbursement of 100% in first year and 75% in the remaining years of expenditure incurred by
it for paying its contribution towards Employees State Insurance (ESI) and Employees
Provident Fund (EPF) if at least 50% of the employees in the enterprise are recruited from

amongst the persons registered with Employment Bank of the State. The period of assistance
will be as follows :Zone B

- 5 years.

Zone C

- 7 years.

Zone D & E

- 9 years.

20.2 The reimbursement of expenditure specified in sub-para 20.1 above will be payable
annually based on minimum statutory limit subject to the condition that the enterprise has paid
its contribution towards ESI and EPF on due dates.
20.3 Employee will have the same meaning as defined under Employees Provident Fund
Act,1952 and Employees State Insurance Act, 1948.
21.

Subsidy for Patent Registration :

An eligible micro, small or medium enterprise for its approved project will be entitled to a
reimbursement of 50% of expenditure incurred by it for obtaining Patent Registration for its products
subject to a maximum of Rs.5 Lakh.
22.

Power to amend and/or relax

Notwithstanding anything contained in any of the provisions of WBIS 2013 for MSMEs as modified up
to 22.05.2015 , the State Government may at any time-

23.

(i)

modify, vary, alter, amend or withdraw any of the provisions made here in above in this
Scheme and such modifications, variations, alterations, amendments and withdrawal shall
be effective from the date specified in the order so made in this behalf.

(ii)

make any relaxation in applying the provisions of this Scheme but such relaxation shall be
made on merits of the approved project in each case, as the State Government may
consider necessary and appropriate.

(iii)

may issue instructions and guidelines to facilitate implementation, to remove anomalies

and to clarify the interpretations of the provisions of this Scheme.

Repeal and Saving.

23.1
The West Bengal Incentive Scheme, 2007 for Micro & Small Scale Enterprises
shall stand repealed except in respect of para 6 of the present Scheme.
23.2
The benefits extended to the units/enterprises under any previous Incentive
Scheme shall continue to be governed under the respective Scheme.
23.3
If an enterprise falling under any of the three categories of enterprises as defined
in the MSMED Act, 2006, graduates to a higher category or beyond the purview of the act
from its original category shall only continue to avail of Non-Tax benefits of its original
category for a period of three (3) years from the date of such graduation to the higher
category or original eligible years which ends earlier.

23.4
In the event of WBST Act, 1956/ WBVAT Act, 2003 / CST Act, 1956 / W.B. Entry
Tax Act 2012 being replaced by any other Act, the provision of the Scheme will apply
mutatis mutandis even after the new Act comes into force.
The West Bengal Incentive Scheme 2013 for Micro, Small and Medium Enterprises issued with the
concurrence of the Finance Department vide their U.O.No 408 dated 20-01-2014 and notified under
No. 59-MSET(III)/15S-07/2011 Dated the 3rd February, 2014 of the Department of Micro, Small and
Medium Enterprises and Textiles is modified on approval of the Standing Committee of the Cabinet on
Industry, Infrastructure and Employment in its 45th meeting held on 07.05.2015 and with the
concurrence of the Finance Department vide their U.O.No Group C/2014-2015/0323 dated 23.03.2015
with regard to creation of Zone E relevant to Coochbehar district.
.

By Order of the Governor

RAJIVA SINHA
Principal Secretary to the Government of West Bengal

OPERATIONAL PROCEDURES OF WEST BENGAL INCENTIVE SCHEME 2013

FOR MICRO, SMALL AND MEDIUM ENTERPRISES AS MODIFIED Upto 22.05.2015
1.

A micro, small or medium enterprise claiming to be eligible for incentive under WBIS2013
for MSMEs as modified up to 22.05.2015 shall duly apply to the General Manager, District
Industries Centre concerned in Form-A except for Waiver of Electricity Duty for which it shall
apply to the Director, Directorate of Electricity Duty in Form-C.
The industrial units/enterprises which have already applied for Eligibility cum Registration
Certificate in Form-I or which have been issued Eligibility cum Registration Certificate under
WBIS 2013 for MSMEs shall also apply to the General Manager, District Industries Centre
concerned in Form-A for incentive.

2.

On receipt of application for incentive from an enterprise the General Manager, District
Industries Centre shall make, as expeditiously as possible, scrutiny of/ enquiry into particulars
furnished by the enterprise and cause physical inspection of the enterprise to ascertain the
actual date of commencement of commercial production and Fixed Capital Investment made in
Plant and Machinery by it and on being satisfied that the same is in order in terms of the
provisions of the Scheme, the General Manager, District Industries Centre concerned (i) shall
issue a Certificate in Form-B for date of commencement of commercial production and fixed
capital investment in favour of the enterprise and (ii) shall also recommend the case to the
Director, Directorate of Electricity Duty in Form-F when the enterprise expresses its intention to
apply for Waiver of Electricity Duty to the Director, Directorate of Electricity Duty. The General
Manager, District Industries Centre concerned shall also approve admissible amount of
incentive as early as possible and inform the applicant on quantum of admissible amount of
incentive. If any application is found to be not eligible for incentives under the WBIS 2013 for
MSMEs as modified up to 22.05.2015 the General Manager, District Industries Centre will issue
a letter of rejection to the applicant enterprise.

3(a)

An eligible enterprise shall apply to the Commissioner of Commercial Taxes, West Bengal in
Form-D at the close of each year requesting him to certify the total amount of Entry Tax paid by
it in respect of procurement of plant & machinery as well as raw materials for implementation of
the approved project during the year in respect of which the application has been made.

(b)

On receipt of the application, the Commissioner of Commercial Taxes, West Bengal, would
verify the payments of Entry Tax and other particulars as contained in the application and issue
a certificate to the General Manager, District Industries Centre/Dy. Director of
M&SSE(Anc)/Officer-in-Charge, Sub District Industries Centre concerned certifying amount of
Entry Tax paid by the enterprise during the year under consideration alongwith details of plant
and machinery/raw materials.

(c)

The enterprise shall maintain the accounts in such a manner that at any time as may be
necessary it can show clearly the amount of Entry Tax paid in respect of procurement of plant &
machinery as well as raw materials to which it is entitled to refund of Entry Tax under WBIS2013 for MSMEs as modified up to 22.05.2015
.

4(a)

An eligible enterprise shall apply to the Commissioner of Commercial Taxes, West Bengal in
Form-E at the close of each year requesting him to certify the total amount of VAT & CST paid
by it in respect of goods manufactured and sold during the year in respect of which the
application has been made.

(b)

On receipt of the application, the Commissioner of Commercial Taxes, West Bengal, would
verify the payments of VAT & CST and other particulars as contained in the application and
issue a certificate to the General Manager, District Industries Centre/ Dy. Director of
M&SSE(Anc.)/Officer-in-Charge, Sub District Industries Centre concerned certifying the amount

of VAT & CST paid by the enterprise during the year under consideration along with production
details .
(c)

The enterprise shall maintain the accounts in such a manner that at any time as may be
necessary it can show clearly the amount of VAT & CST paid in respect of sales made by it of
the item(s) manufactured as per approved project to which it is entitled to refund of VAT & CST
under WBIS-2013 for MSMEs as modified up to 22.05.2015
.

5.

The General Manager, District Industries Centres shall work out the admissibility of the
enterprise for refund of Entry Tax, VAT & CST after receiving the certificates from the
Commissioner of Commercial Taxes, West Bengal in the manner specified in 3 & 4 above.

6.

The General Manager, District Industries Centre will place the requisition of funds to the Director,
MSME, West Bengal, for approved amount of incentives.

7.

(a)
On receiving the allotment of funds for the purpose of disbursement of approved
incentive to an enterprise, the General Manager, District Industries Centre shall require the
enterprise concerned to submit a self- declaration to the effect that the enterprise shall be liable
to refund the entire amount of incentive and in case of failure to refund, the entire amount shall be
recoverable under the Public Demands Recovery (PDR) Act if
(i)

the incentive has been claimed by misrepresentation as to an essential factor by furnishing

false information,

(ii)

the enterprise shifts itself from Zone-D & E area to anywhere in the State or from this State to
outside the State,

(iii)

the enterprise discontinues production in respect of its approved project within 5 (five) years
from the date of commencement of commercial production,

(iv)

the enterprise is sold out,

(v)

the loan amount disbursed by Bank/ Financial Institution for the approved project is found to
be diverted/ utilized for some other activities/ projects
AND

If any amount of subsidy/ incentive is paid in excess of the entitlement of the enterprise detected
afterwards, the enterprise will be liable to refund the same failing which the amount shall be
recoverable under the PDR Act.
(b) After satisfaction as to submission of self-declaration as stated hereinabove the General
Manager, District Industries Centre shall formally issue sanction order in favour of the enterprise
with endorsement to the Drawing and Disbursing Officer of the District Industries Centre.

8.

The Drawing and Disbursing Officer in the District Industries Centre shall in turn draw the amount
of incentive sanctioned by the General Manager, District Industries Centre, obtain an advance
stamped receipt for the amount to be disbursed and disburse the same to the enterprise
concerned through its Bank/ Financial Institution under an intimation to the enterprise.

9.

The General Manager, District Industries Centre will maintain a separate register for the purpose of
diarising and recording all applications received under WBIS 2013 for MSMEs as modified up to
22.05.2015
.

10. The General Manager, District Industries Centre will also maintain a disbursement register for the
purpose of keeping enterprise wise records of all disbursement made under WBIS 2013 for
MSMEs as modified up to 22.05.2015

FORM-A
Application for incentives under the West Bengal Incentive Scheme-2013 for Micro, Small &
Medium Enterprises as modified up to 22.05.2015
(To be submitted in duplicate)
To
The General Manager/Officer-In-Charge/ Dy. Director of MSME(Anc.)
District Industries Centre____________/Sub-DIC___________
Sir,
I

......................................................................

son

of

........................................................

.......................... Proprietor / Partner / Chairman / Managing Director / Director / Authorized Signatory,

on behalf

of

the unit / enterprise known as . . ...........................................

hereby apply for grant of Subsidy on the items as indicated in column no. 13
under the existing terms and conditions of WBIS-2013 for MSMEs as modified up to 22.05.2015
1.

(a)

Name of the Applicant Unit

: ........................................................
.........................................................

(b)

Local Office Address

: .........................................................
..........................................................

(c)

(d)

Telephone No.

: .........................................................

Fax No.

: .........................................................

E-mail Address

: .........................................................

Address of the Registered

: .........................................................

Office

..........................................................

Telephone No.

: .........................................................

Fax No.

: .........................................................

E-mail Address

: .........................................................

Name and Designation

: .........................................................

of the contact person

: .........................................................

Telephone No.

: .........................................................

Fax No.

: .........................................................

E-mail Address

: .........................................................

2. Whether the Project (for which the Application for incentives is submitted) is for (please tick any)
(a)

Establishment of a new unit

(b)

Establishment of a branch as second /

2nd unit

third unit of the existing uni

3rd unit

Constitution
(tick whichever is applicable)

Proprietorship/ Private Ltd./Public Ltd.

Co-operative / Partnership
SHG / others

Category of the entrepreneurs

Women/SC/ST/Minority Community/

3. (a)

(b)

(Please tick)
(c ) Date of establishment/incorporation/

Others
:

Registration of the Company/Co-operative

(d) Date of commencement of commercial

Production
(e) EM (Part-II) No. & Date

4. Location/address of the unit

(A)

(B)

Location of the Project for which incentive application is submitted.

Name of Location

Police Station

Municipality/Block

Post Office

District

Telephone No.

Fax No.

Location of other units (if any) in West Bengal

Location

District

Location

District

Location

District

Location

District

5. Project Cost
5.1

New unit/Branch as second /third unit of the existing unit

Estimated Cost

As approved by
Banks / Financial
Institutions

(Rs. in lakh)
Investment made on or after
01.04.2012

Land
Building
Plant , Machinery etc.
Miscellaneous fixed assets
Engineering fees
Preliminary and pre
operative expenses
Margin Money for working
capital
Total

5.1.1 Means of Finance

(Rs. in lakh)
Proposed
Share Capital:
Promoters/Financial Institutions/Public
Term Loan:
Financial Institutions/Banks
Unsecured Loans
Other (if any)
Total

Approved

5.2

Existing unit(s) , if there be any.

Investment made

Land
Building
Plant , Machinery etc.
Miscellaneous fixed assets
Engineering fees
Preliminary and pre operative expenses
Margin Money for working capital

Total

6.

For new unit/ branch as second/ third unit of the existing unit
(for which incentive application is submitted)

6.1

(a) Item of manufacture

(b) Annual capacity

For existing unit(s) ( if there be any):

(a) Item of manufacture

(b) Annual capacity

7.

Factory Registration No

8.

Power requirement (KVA)

(a) For new unit/branch as second/ third

unit of the existing unit

(b) For existing unit(s), if there be any

9.

Employment generated in the project :

Managerial

10.

Factory Workers

Other Workers

Whether the location conforms to

WBPCB norms :

11.

Category under which the

GREEN

ORANGE

RED

SPECIAL RED

project falls (please tick)

12.

Estimated daily requirement of water

and source of supply

13.I. Specific item(s) for which incentive application is submitted :

Under the West Bengal Incentive Scheme
2013 for MSMEs as modified up to 22.05.2015 (Please tick)
(i)

State Capital Investment Subsidy

( Fill in column 15.I)

(ii)

Interest Subsidy

( Fill in column 15.II)

(iii)

Power Subsidy

( Fill in column 15.III)

( Fill in column 15.IV)

Registration Fees

( Fill in column 15.V)

Refund of Entry Tax

( Fill in column 15.VI)

( Fill in column 15.VII)

( Fill in column 15.VIII)

on Term Loan

(iv) Subsidy for Energy Efficiency

(v)

(vi)

Subsidy on Stamp Duty and

(vii) Refund of VAT & CST

(viii) Subsidy for Water Conservation/
Environment Compliance
(ix)

Subsidy for Standard Quality Compliance

( Fill in

(Fill in column 15.IX)

(x) Work Force Welfare Assistance

( Fill in column 15.X)

(xi) Subsidy for Patent Registration

( Fill in column 15.XI)

13.II. Whether the enterprise intends to apply

for Waiver of Electricity Duty

to the Director, Directorate of Electricity Duty( Yes / No )

14.I.

Whether the enterprise was accorded

Eligibility cum Registration Certificate
under any of the State Incentive
Schemes
(please tick)
If so,

(a) Date of filing EM (Part : II)

(b) EM (Part-II) number & date

2004

2007

2008

2013

(c) Registration Certificate Number & Date :

(d) Whether any incentive(s) has (have)
been obtained under the above Certificates.
14.II.

Whether the enterprise has availed of any incentive / subsidy under any Incentive/Subsidy
Scheme of Govt. of India/ State Govt. If so item and amount of incentive

15.

Type of incentive claimed.

15.I.

State Capital Investment Subsidy

(a) Fixed capital investment made on plant & machinery

(b) Amount of State Capital Investment

Subsidy claimed @ ___ % of the above investment

(c) Additional subsidy (wherever applicable) claimed
15.II. Interest Subsidy on Term Loan
(a) Amount of Term Loan .
(b) Name and Address of the

:
:

bank/financial institution

( c) Date and amount sanctioned

( d) Date of first disbursement

( e) Amount of interest paid on term loan with period

( f)

I:

Rate of interest charged by Bank/ F

( g) Amount of Subsidy claimed

15.III. Power Subsidy

(a)

Name of the Agency from which electricity:

supply is taken.

(b)

Period for which power subsidy is claimed:

(c)

Electricity consumed in Kwh

(d)

Power subsidy claimed @ Rs. ___/ Kwh:

(e)

If any part of consumption of electricity energy is made for residential

purpose, the details of consumption are to be given.

(f)

If any closure of commercial operation takes place during the period of

claim, the details of such closure period shall be given.

15.IV. Subsidy for Energy Efficiency

( a) Details of expenditure incurred and subsidy claimed

Expenditure incurred

:
Subsidy claimed

(i)

Cost of Energy Audit

Rs.

Rs.

(ii)

Cost of installations for energy

Rs.

Rs.

Conservation
( b)

Name of the Certified Agency/Agencies

that has/have undertaken Energy Audit

and installations for energy conservation
15.V. Subsidy on Stamp Duty and Registration Fees:
( a) Location of land and/ or building :
i)

Name of location

ii)

Municipality/Block

iii) Post Office

( b)

iv)

District

ii)

Address

iv)

FAX No.

Registration Office
i)

Name

iii) Telephone no
( c)

Schedule of Land :
Area

Mouza

J. L. No.

Dag No.

Khatian No.

( d)

Description of building

( e)

Stamp Duty paid

( f)

Registration fee paid

( g)

Percentage of land/ building used for setting up of the unit/enterprise :

( i)

Subsidy claimed on :
i)

Stamp Duty

: Rs.

ii)

Registration Fee

: Rs.

15.VI. Refund of Entry Tax

(a)

Amount of Entry Tax paid for procure-

ment of plant & machinery for the approved

project during the preceding year ending on
31st March
(b)

Details of Plant & Machinery :

Indicated in (a) above.

( c)

Amount of Entry Tax paid for procure-

ment of raw materials for the approved

project during the preceding year ending on
31st March
( d) Details of raw materials
Indicated in (c) above.

(e)

Name of the Bank Branch and

Bank Account No. through which payments were made

(f)

Registration Certificate No. of the Dealer :

under WBST Act, 1994/WBVAT Act,2003
/ CST Act,1956/W.B. Entry Tax Act, 2012

15.VII. Refund of VAT & CST

(a)

Name of the goods manufactured as per

approved project and item-wise Production
during the financial year

(b)

Amount of VAT paid during the precedingyear

ending on 31st March in respect of Goods
manufactured as per approved project and
sold in West Bengal

(c)

Amount of CST paid during the preceding

year ending on 31st March in respect of goods
manufactured as per approved project and
sold outside West Bengal

(d)

Name of the Bank Branch and Bank Account

No. through which payments were made

( e) Registration Certificate No. of the Dealer :

under WBST Act, 1994/WBVAT Act,2003
/ CST Act,1956/WB Entry Tax Act, 2012
15. VIII. Subsidy for Water Conservation/ Environment Compliance
(a) Details of expenditure incurred and subsidy claimed
:
Expenditure incurred
(i)

Cost of Captive Effluent Water

Subsidy claimed

Rs.

Rs.

Rs.

Rs.

Treatment Plant
(ii)

Cost of Pollution Control Devices

15.IX. Subsidy for Standard Quality Compliance

( a) Details of expenditure incurred and subsidy claimed

Expenditure incurred

Subsidy claimed

(i)

For obtaining ISI/BIS Certificate

Rs.

Rs.

(ii)

For obtaining ISO 9000 Certificate

Rs.

Rs.

(iii)

For obtaining ISO 14000 Certificate Rs.

Rs.

(iv)

For obtaining ISO 14001 Certificate Rs.

Rs.

(v)

For obtaining ISO 18000 Certificate Rs.

Rs.

15.X. Work Force Welfare Assistance

(a) Employment generated in the project
Category

General

Women

SC

ST

Managerial
Factory Workers
Other Workers
Total

(b)Details of Code No allotted to the employer by :

i)

Regional Provident Fund Commissioner

ii)

Director, Employees State Insurance

(c)

Contribution made by the employer to :

i)

Employees State Insurance (ESI)

ii)

Employees Provident Fund (EPF)

Month & Year

April
May
June

ESI

EPF

July
August
September
October
November
December
January
February
March
Total

( d) Percentage of employees recruited from amongst the persons registered with Employment Bank
of the State.
15.XI. Subsidy for Patent Registration

(a) Patent Registration No.

( b) Expenditure incurred and subsidy claimed

i)

Item

ii) Expenditure incurred

iii) Subsidy Claimed

Declaration
CERTIFIED that the information given in the application and in the enclosed documents is true
to the best of my/our knowledge and belief and nothing has been concealed therein.
I/We also well aware of the fact that if the information given by me/us is proved false
/ not true at any point of time, I/we will have to face punishment as per any provision of Law in force as
well as the benefit availed of by me/us or the benefit accrued to me/us shall be summarily cancelled.

I/We hereby agree that I/we shall forthwith repay the amount disbursed to me/us under the
Scheme if the amount of subsidy is found to have been disbursed in excess of the amount actually
admissible for whatsoever reason.
I/We shall also be liable to pay interest at such rate as may be prescribed on such amount and
such other charges/expenses as may be payable by me/us.
I/We also undertake that the provisions of the Coastal Regulation Zone (CRZ), 1991 shall not be
violated by implementation of the project(s) under this application.

Place :
Date

Signature of the applicant

Name and status of the signatory

Seal of the Enterprise

A. Documents to be enclosed with the Application :

1.

A copy of the Memorandum of Association and Articles of Association authenticated by the Registrar of
Companies / partnership deed (wherever applicable) .

2.

A statement on the name and address of the Directors / Partners / Owners of the enterprise / Members of
Cooperative or Self Help Groups, as applicable.

3.

Copy of approved project report.

4.

A copy of loan sanctions letter and disbursement letter issued by financial institutions / banks.

5.

A copy of audited balance sheet for last 2 years wherever applicable.

6.

A list of plant and machinery with original value along with copies of the bills, money receipts.

7.

Existing manufacturing activities in West Bengal stating items, annual approved capacity, annual production
during last three years (in quantity and value in Rs. Lakh), if applicable.

8.

Copy of the land deed (wherever applicable). In case of rented /leasehold land / buildings, copy of rent
agreement and receipt /lease agreement.

9.

Copy of mutation & conversion certificate of land/ buildings, wherever applicable.

10.

Copy of valid consent to operate certificate from the WBPCB.

11.

Copy of VAT, CST,Entry Tax registration certificate.

12.

Copy of trade licence.

13.

Copies of other statutory licenses (wherever applicable.)

14.

Copy of first electricity bill (wherever applicable)

15.

Copy of acknowledgement of EM Part-II.

16.

Copy of SC / ST certificate wherever applicable.

17.

Any other documents, if necessary.

Self declaration as per para 7.1(vi) of the Scheme.

18.

B.

Additional documents to be enclosed:

1.

State Capital Investment Subsidy

i) Self certification on fixed assets as per Annexure-I

2.

Interest Subsidy

on Term Loan

i) A certificate from Bank/FI as per Annexure-II

3.

Power Subsidy
i) Copy of documents regarding supply of electricity to the unit/enterprise.
ii) Copies of all Electricity Bills and corresponding money receipts for which the claim is
made.

4.

Subsidy for Energy Efficiency

i) Copies of relevant bills, money receipts for expenditure incurred towards cost of Energy
Audit and installations for energy conservation
ii) Copy of Energy Audit Report/Recommendations of the Certified Agency related to the
claim in question.
iii) Details of installations for energy conservation.

5.

Subsidy on Stamp Duty and Registration Fees

i)

Scheduled of the land

ii) Sketch map of the land/building purchased

iii) Documents showing payment of Stamp Duty and Registration Fee.
6.

Refund of Entry Tax

i)

A receipted copy of the application submitted to the Commissioner, Commercial Tax,

West Bengal in Form-D

7.

Refund of VAT & CST

i)

A receipted copy of the application submitted to the Commissioner, Commercial Tax ,

West Bengal in Form-E

8.

Subsidy for Water Conservation/ Environment Compliance

i)

Copies of relevant bills, money receipts for expenditure incurred towards cost of Captive
Effluent Water Treatment Plant and Pollution Control Devices

ii) Details of Captive Effluent Water Treatment Plant and Pollution Control Devices
9.

Subsidy for Standard Quality Compliance

i)

Copies of ISI/BIS/ISO9000/ISO14000/ISO 14001/ISO 18000 Certificate.

ii) Copies of relevant bills, money receipts for expenditure incurred for obtaining
ISI/BIS/ISO9000/ISO14000/ISO 14001/ISO 18000 Certificate.
10.

Work Force Welfare Assistance

i)

Copies of documents regarding contributions made to ESI/EPF

ii)

A statement showing the names of workers, their age, date of appointment, nature of
appointment and nature of work.

Iii) Certificate from the Regional Provident Fund Commissio as per Annexure III.
iv) Certificate from the Director, ESI as per Annexure-III.
v) Documents showing the recruitment from Employment Bank of the State.
11.

Subsidy for Patent Registration

i)

Copy of documents on fees paid for Patent registration.

ii)

Copy of Patent Registration Certificate.

Annexure I
Certificate to be given by the Unit/Enterprise
Schedule of fixed assets created on .............................. by M/s.
......................... .................. in respect of its
.............................. project at ..........................................................., West Bengal.

Sl.
No.

Description
of the Fixed
Assets
(item-wise)

Quantity

Date
of
Order

Name of
Contractor
/ supplier
with
address

State
whether the
assets has
been
transferred
to the new
project
from any
other unit of
the
company

Date of
creation
/
erection

Bill
No.
&
Date

Paid up
value of
the
assets
created
/
erected

Bill value of
the assets
created /
erected

Break-up of costs included in the value of assets.

Basis (CIF /
FOB) value

Customs /
Excise Duty

Freight,
Insurance and
Handling
charges

Sales Tax

Erection Cost

Others, if any (specify)

Certified that the assets enlisted in the schedule of fixed assets are erected in position at site
as on .............................

Signature (With seal) of Proprietor/Partner(s)/Managing Director/Director/of the Unit/ Enterprise.

Annexure II
Certificate to be issued by Bank/Financial Institution
It is certified that M/s......................................................................................................... engaged in
manufacturing item . of capacity . has
borrowed the following Term Loan from .. (Bank/ Financial
Institution) for implementation of the above project. The enterprise is maintaining satisfactory accounts
and paying interest on due dates and has not defaulted in payment of interest at any time during the
following period. The annual interest paid by M/s. .. for the year ..
against Term Loan of Rs. (Rupees . ) only is as follows :-

Type of Assistance

Loan A/c. No. Rate of interest

Amount of Interest Paid

(Rs.)

Term Loan

Total

Date

Office Seal

Signature

Address

Annexure-III

Certificate to be issued by the Regional Provident Fund Commissioner/Director, ESI (as

the case may be)
Certified that M/s. having its Registered /
Head Office / Local Office at has contributed an amount of
Rs. (Rupees ) only on account of
for the year and that the enterprise has contributed
the above amount on due date.

Signature

Seal

Date

Place :

ANNEXURE - IV

NEGATIVE LIST OF INDUSTRIES

1. Sponge Iron Factory

2. Bricks ( Excluding Fly Ash bricks, Sand lime Bricks, Refractory Bricks )

3. Bought leaf Tea Processing Factory

4. Any other industry notified by the State Govt. for inclusion in this list

FORM-B

CERTIFICATE FOR DATE OF COMMENCEMENT OF COMMERCIAL PRODUCTION AND FIXED

CAPITAL INVESTMENT MADE IN PLANT & MACHINERY UNDER THE WEST BENGAL
INCENTIVE SCHEME 2013 for MICRO, SMALL AND MEDIUM ENTERPRISES AS MODIFIED Up To
22.05.2015

No.___________/

Date :

To

.
.

With reference to your application in FormA received on .under

the West Bengal Incentive Scheme-2013 for Micro, Small and Medium Enterprises as modified up to
22.05.2015, the date of commencement of commercial production and fixed capital investment made in
plant & machinery by the enterprise for the manufacturing item (s) .: are:

The date of commencement of commercial production :

The Fixed Capital Investment made in Plant & Machinery:

Place:

D D M M Y Y Y Y

Rs. ___________

General Manager, DIC/ Dy. Director of

M&SSE (Anc) / Officer In Charge, Sub-DIC.

Date:

Office Seal

FORM - C
Application for Waiver of Electricity Duty under the West Bengal Incentive Scheme 2013 for
Micro, Small and Medium Enterprises as modified up to 22.05.2015

To
The Director,
Directorate of Electricity Duty, West Bengal

Sir,
............................................................................................ Proprietor / Partner / Managing
Director / Director / Chairman / Authorised Signatory on behalf of the Industrial Unit/ Enterprise known
as ................................................................................ hereby apply for Waiver of Electricity Duty @
_____ % in terms of the provision of the West Bengal Incentive Scheme 2013 for Micro, Small and
Medium Enterprises as modified up to 22.05.2015

The necessary particulars are given below :

i)

Name of the applicant unit/enterprise

ii)

Office address

:
:

Tel no.
Fax no.
e-mail :
iii)

Factory address

Tel no.
Fax no.
e-mail.
iv )Category of the entrepreneurs(Please tick)

v)

Manufacturing item
:

: Women / SC / ST/ Minority Community/Others

vi)

Commencement of production

(to be certified by the General Manager,

District Industries Centre )
vii)

Name of the Agency from which electricity supply is taken

vii)

Period for which Waiver of Electricity Duty is claimed :

ix)

If any part of consumption of electricity is

made for residential purpose. If so, details

of such cases during the period for which
claim is made.
x)

If there was any closure of the unit during

the period of claim. If so, details thereof

xi)

Present status of the Unit

The particulars furnished here before are according to our books of accounts and records are true
to the best of my knowledge and belief.

Signature of the Applicant

Date

Place :
Name and status of the signatory

Seal of the applicant unit

Documents to be enclosed :
i)

Copy of the certificate for the date of commencement of commercial production

ii) Copy of Entrepreneurs Memorandum (Part-II)

iii) Copy of documents regarding supply of electricity to the unit :
iv) Copies of all relevant electricity bills' :
v) Any other documents, if necessary :
vi) Copy of SC/ST Certificate (wherever applicable) :.
.

FORM-D
Format for application for issuing a Certificate showing the Entry Tax paid by the Enterprise for
procurement of Plant & Machinery and Raw Materials during the year , for which the Certificate
is being issued under the West Bengal Incentive Scheme 2013 for Micro, Small and Medium
Enterprises as modified up to 22.05.2015

From ________________________ (Name of the Unit)

_______________________________ (Address)

To : The Commissioner, Commercial Taxes,s

West Bengal.
[Add regional addresses where necessary]

Sir,

I am to request you to issue a certificate to the General Manager, DIC,______/ Dy. Director of
M&SSE(Anc), Sub D I C, Durgapur / Officer-in-Charge, Sub-DIC, Siliguri, certifying the particulars
detailed herein below for grant of Refund of Entry Tax in terms of provision of West Bengal Incentive
Scheme 2013 for MSMEs as modified up to 22.05.2015
.

(i) Name & address of the unit :

(ii) Item of manufacture

(iii) Details of the Plant & Machinery:

procured and installed for the
approved Project
(iv) Entry Tax paid by the unit on :
Goods mentioned at Sl. No.

Rs._________ (Rupees ________

___________________________)

(iii) above for the year________

(v) Details of raw materials
:
procured for the approved project
(vi) Entry Tax paid by the unit on goods : Rs.__________ (Rupees _______
Mentioned at Sl. No. (v) above for
___________________________)
the year _________

(vii) Name and address of the Dealer

(viii)

Name of the Bank Branch and

Bank Account No. through which
the payments were made

(ix) Registration Certificate No. of the :

Dealer under WBST Act ,1994/
WBVAT Act,2003/ CST Act,1956/
W.B. Entry Tax Act, 2012
(x) Date of commencement of commercial production:

I duly certify that all the facts and figures furnished above are correct .

Date

Signature of the applicant

Place :

Name and Status of the Signatory

Seal of the applicant unit/enterprise

Documents to be attached :
a) Copy of E.M. Part-II
b) Copy of the certificate for the date of commencement of commercial production

FORM-E

Format for application for issuing a Certificate showing the VAT & CST paid by the Enterprise
during the year , for which the Certificate is being issued under the West Bengal Incentive
Scheme 2013 for Micro, Small and Medium Enterprises as modified up to 22.05.2015

From ________________________ (Name of the Unit)

_______________________________ (Address)

To : The Commissioner, Commercial Taxes,

West Bengal.
[Add regional addresses where necessary]

Sir,

I am to request you to issue a certificate to the General Manager, DIC,______/ Dy. Director of
M&SSE(Anc), Sub D I C, Durgapur / Officer-in-Charge, Sub-DIC, Siliguri, certifying the particulars
detailed herein below for grant of Refund of VAT & CST in terms of provision of West Bengal Incentive
Scheme 2013 for MSMEs as modified up to 22.05.2015
.
(i) Name & address of the unit

(ii) Name of the goods manufactured in West :

Bengal in my own unit and itemwise
production during the financial year ___
(iii) Tax paid by the unit on Goods

mentioned at Sl. No. (ii) above under the

West Bengal VAT Act,2003 and CST Act,
1956 for the year________
(a) VAT paid by the unit in respect of: Rs.________ (Rupees __________)
Goods manufactured by it
and sold in West Bengal.

(b) Central Sales Tax paid by

the unit in respect of goods
manufactured by it and sold
outside West Bengal.

Rs.______(Rupees ___________)

(iv) Name and address of the Dealer

(v) Name of the Bank Branch and
Bank Account No. through which
the payments were made
(vi) Registration Certificate No. of the
:
Dealer under WBST Act ,1994/
WBVAT Act,2003/ CST Act,1956/
W.B. Entry Tax Act 2012
(vii) Date of commencement of commercial production:

I duly certify that all the facts and figures furnished above are correct .

Date

Signature of the applicant

Place :

Name and Status of the Signatory

Seal of the applicant unit/enterprise

Documents to be attached :

a) Copy of E.M. Part-II

b) Copy of the certificate for the date of commencement of commercial
production

FORM - F
Office Seal
NO.-----------/

Date:

Recommendation for availing of Waiver of Electricity Duty under the West Bengal Incentive
Scheme 2013 for Micro, Small and Medium Enterprises as modified up to 22.05.2015

To
The Director,
Directorate of Electricity Duty, West Bengal
_____________________________
_____________________________
Sub: Certificate for Commencement of Commercial Production and entitlement for
Waiver of Electricity Duty under the West Bengal Incentive Scheme 2013 for
Micro, Small and Medium Enterprises as modified up to 22.05.2015
Sir,
M/s ______________________________________ having EM-II No. _________________
dated _______________ has commenced its commercial production as a *new unit/ second/third unit
of the existing industrial unit on ________ and has been found to be entitled to Waiver of Electricity
Duty on the electricity consumed for its manufacturing activity during the period from _______ to
_________ under the West Bengal Incentive Scheme 2013 for Micro, Small and Medium Enterprises
as modified up to 22.05.2015

Annual Capacity
Sl.No.

Item of manufacture
*New/Existing

*2nd / 3rd

Total

Yours faithfully,

General Manager, DIC/ Dy. Director of

M&SSE (Anc) / Officer In Charge, Sub-DIC.
*strike out whichever is not applicable

NO.-----------/

Date:

Copy forwarded for information to:

1. The Director, MSME,WB
2. M/s _________________

General Manager, DIC/ Dy. Director of

M&SSE (Anc) / Officer In Charge, Sub-DIC.