TAPAN CHAKRABORTI
MlnistEr
Education, lndustrie* & Commerce'
lnformation TechnologY and Law
Government of TriPura
Agartala - 79S 006
Ph. 0381 - 241 '3276 (0)
0381 - 241 -3263 {FAX)
MESSAGE
l1 is a matter of great pleasure and
pride that State Government has
introduced
,,lT/lres policy and Roadmap and rripura lr lncentive scheme-
2017'.WiththevisiontopromotelTindustriesintheStateandtocreate
employment avenues tor ine lT educated
youths' State Government has
taken following major initiatives:
1. Setting up of Soflware Technology Parks
in collaboration with
Software tecnnology Parks of lndia' Gol
to create incubation facility
for the lT comPanies'
2. Construction of 'lT Bhawan' to accommodate Software
Technology
Park.
3. rntroduction of
,,rr/rreS poricy and Roadmap-2017 and Tripura lr
lncentive Scheme-20 1 7"
TheTripura|TlncentiveScheme-20lTisformulatedtopositionTripura
as an attractive investmlnt hub for lT/lTeS
lndustries. Efforts have been taken
toprovideincentivestotn"lTllTeSlndustriesthroughthisscheme.ThelT
lncentive Scheme-20i7 shall be applicable
to all micro' small' medium and
largelT/lTesenterpriseswhi"n.,*"intoeffectfroml"|April,2017andshall
remain in force tot, u ,"* of five years ending on the 31"'March'
2022'
I hope that the Tripura lT lncentive
ive Scheme-2017 will play a significant
,"o, *
"'i
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::f,jXiff""i;fi ;;;;; r iri e no ty e nv',." i * :f l:::]:p rrlres I nd ustries
i n
i*prtt tnO join hands in the development of the State
o' :".- """ * i-k. "\'- ,1.:. i;
i;' " t 13.
r .i.
{Tipen Chakraborti}
ffi
ffi
ffiEtaqs*
I
Minister 1
Education. Industries 8: Commerce,
information Technology and Law
Government of Tripura
Agartal'a - 799 006 ,
Ph. 0361 - 241 €3276=(0)
0381 v24’l 4263 (FAX)
TAPAN CHAKRABORTI
MESSAGE
M
It is a matter of great pleasure and pride that State Government has
introduced “lT/lTeS Policy and Roadmap and Tripura iT Incentive Scheme— ,
2017". With the vision to promote lT industries in the State and to create:
employment avenues for the IT educated youths, State Government has;
taken foliowing major initiatives:
1. Setting up of Software Technology Parks in collaboration with,
Software Technology Parks of lndia, Gol to create incubation facility =
for the lT companies. :
2. Construction of ‘lT Bhawan’ to accommodate Software Technoiogy
Park. 7
3. introduction of “lT/lTeS Policy and Roadmap-2017 and Tripura’ {T
incentive Scheme-2017”.
The: Tripura iT incentive Scheme-2017 is formulated to position Tripura
as an attractive investment hub for lT/iTeS industries. Efforts have been taken ' ~
to provide incentives to the lT/lTeS Industries through this scheme. The 1T:
lncentive Scheme-2017 shall be applicable to all micro, email, medium andé
iarge lT/lTeS enterprises which came into effect from 15‘ April, 2017 and snail
remain in force for a period of five years ending on the 315‘ March, 2022.:
I hope that the Tripura lT incentive Scheme-2017 will play a significant
role in attracting investors from various parts of the country and; thereby
promoting further deveiopment of [T industries in the State for employment
generation and overail development of the State. l invite ail the lT/l'FeS
enterprises to avail the benefit of “Tripura lT Incentive Scheme420’l7” and the
advantage of truly investor friendly environment to setup lT/lTeS lndustri'es in ,
Tripura and join hands in the development of the State. ' ’
5.“.
i, but”. —- LM exit-av???“ ,
§ , t; ’f "5? . 7 "
‘ (TapanChakrabodi) i
$. Hagaraiu,lAS
FRINCIPAL SECRETARY- .
cbvECr'rrr,tErur 0F rRIPU RA
r!{DUSrRtEs & cauff 1llF J}#:-^HT+ffi
Tripura has tremendous
potential for development of lTilTeS
sector
due to good air -"t;;;;;t-'oi't' tt''" '**i
ot the couniry' increasingly
developing e-connectivity and
skilled manpower' Moreover'
e-Governance ts
a priority area in alf flre ilep*artments
of the Government of Tripura'
2. Considering these factors' it was-extremely
essentialto create a
roadmap for promotin;;-";;il-nt of
lT/lTeS sector in ihe State and
to
tansform it into an ##;;;;*"'*unt
nun in the country^ The Tripura
lT
lncentive scheme zori;tor*ulated
wiih that vision to provide
incentives to
the lTllTeS lndustries iri ttre
State anC to promote lT lndustries
and for
creating a favourable "n'i*n**nt
through an enabling poticy
and regulatory
framework to propet ;;;i;il; lTllTeS
lndustrial escalation in the
State'
Government or rripuiJi"li;;;* all investors
to take a closer look at our
potential to further their growth'
3. I am certain that ihe Tripura tT
lncentive Scheme 2017
will attract
potential investors r'o* 'ff
parts of ttre country for growth
of lTllTeS sector
and to create n"* "*n*s-for
employment ;i the lT educated
youth of the
state' ificant role
4. I am hopeful that ihis policy and roadmap
would play a stgn
in atlracting n"* inrJ"t**"tu i" tre
sector ior overall development
of the
state"
ii'-'
Y:*
ttrfi' Nagaraiul
earners». SEGRETARY
sweetener? es fatness
Ni; Maser-aim ‘5: assesses s sen; sees asserts-then? 7
TRIPURAZ AGARTALA
M
Tripura has tremendous potentiaiiordeveiopment of iT/lTeS sector
due to good air connectivity with the rest of the country, increasingiy
developing e-connectivity and skiiied manpower. Moreover, eGovernance is
a priority area in all the Departments of the Government of Tripura.
2. Considering these factors, it was extremeiy essential to create a
roadmap for promoting development of inlTeS sector in the State and to
transform it into an attractive investment hub in the country. The Tripura iT
lncentive Scheme 2017 is formuiated with that vision to provide incentives to
the lT/lTeS industries in the State and to promote lT industries and for
creating a favourable environment through an enabling policy and regulatory
framework to propel sustainabie lT/lTeS industrial escalation in the State.
Government of Tripura welcomes all investors to take a cioser look at our
potential to further their growth.
3. l am certain that the Tripura lT incentive Scheme 270177 wiii attract
potential investors from alt parts of the country for 53(th of tTiiTeS sector
and to create new avenues for empioyment of the if educated youth of the
State.
4. i am hopeful that this policy and roadmap would play a significant rote
in attracting new investments in the sector for overail development of the
State. ' '
t;
in new:
Notification
ilX"in e Tripura lT/lTeS Policy and Roadmap, 2017
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No. 164 . Registered No. N. E. 930.
Pablishedbyliufliarfty
EXTRAORDINARY ISSUE
Agartala. Monday, May 29, 2017A; 0., Jyai’stha 3, 1939 S. E.
PART-7|» Orders and Notifications by the Government of Tripura.
The High Court, Government Treasury etc.
GOVERNMENT OF TRIPURA
DEPARTMENT OF INDUSTRIES & COMMERCE
(INFORMATION TECHNOLOGY)
No.F.17(1)IDITIPolicy/ZODSNoI-IH 589-1593 Dated, Agartala the 6‘“ May, 2017.
NOTIFICATION
Subject: ~ Introduction of Tripura IT/ITeS Policy and Roadmap 2017 and Tripura IT Incentive
Scheme 2017.
The Governor is please to accord sanction to the introduction of the Tripura IT/ITeS Policy
and Roadmap 2017 and Tripura IT Incentive Scheme 2017 for the lT/ITeS Enterprises to be setup
in the State of Tripura on or after April 1, 2017, as per the detailed appended With this notification.
1. Title of the Policy and Scheme: _
Tripura lT/ITeS Policy and Roadmap 2017 and Tripura IT Incentive Scheme 2017.
2. Vision of the Policy: . . ,
“Development of infrastructure and human capital for one-stop-servioe delivery in a Simplified and
convenient manner for the benefit of citizen and catalyzing IT based employment generation by
positive interventions". ‘
3. Duration of the Policy and Scheme: ,
The Tripura IT/ITeS Policy and Roadmap 2017 shall be applicable in the State from the Issue
date of this notification, till further notification/order in this regard.
The Tripura IT Incentive Scheme 2017 shall be applicable to all micro, small, medium and large
ITIITeS enterprises which commence their commercial production in the State, on or after the first
day of April 2017, but before or on thirty—first day of March 2022, in the private sector, Cid-operative
sector, self—help—groups, joint sector and also companies owned or managed by the State
Government.
AM“ it.“ ,
I it ‘13: 11.}.
(M. Nagaraju)
Principal Secretary
Government of Tripura
To
1, All Chambers of Commerce & Industries of Tripura
2, The Addl, Secretary and Director, I&C, Govt. of Tripura
3. The DG, STPI, New Delhi for information please,
Tripura IT/ITeS Policy and
Roadmap, 2017
Vision
“Development of Infrastructure and human capital or one—stop-service delivery
in a simplified and convenient manner for the benefit of citizen and
catalyzing IT based employment generation by positive interventions.”
Mission
To foster excellence in e-governance by positioning ICT as a solution provider
through:
- Improvements in government structures and processes.
. Promoting citizen-centric simplified governance services.
- Innovations In end to end e~Governance workflow services,
- Documentation and dissemination of good e—Governance practices.
- Positioning the State as an attractive location for Investment at lT/ITeS
Segment.
There are four strategic thrust areas supported by various e-Governance
activities. The four areas include Digital Transformation of Government Services,
Development of Digital Infrastructure, IT Education and Promotion of IT Industry.
The vision and mission statements clearly articulate four major key themes for
the State. The directions are:
1. Digital Transformation of Government Service
The Government of Tripura is focusing with the vision of providing all Government
Services in an integrated manner at the doorstep of the citizen, at an affordable
cost. One of the models for delivery of “Web-enabled services Anytime,
anywhere access” to information and services in rural area under the project
Common Services Centers (0803).
1.1 To engage and map all the government organizations for digitization with
end to and online citizen centric services through a common workflow
environment.
1.2 To establish the process for the secured and structured digital repository
for all the departments at the SDC.
1.3 To go for “Paper Less Office" through e—Oflice, e—File, in all the Government
organizations. Digital signatures / eSignature will be provided to all the
officials for this purpose.
1.4 To integrate e-Payment service to all the government organization through
a common platform. 3
1.5 The State Government plans to adopt e—Auction facility in all the government
organization.
. Tripura ITflTeS Wotlny and Roadmap. arm
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Government organizations.
1.7 Government will encourage use of digital lockers, digital certificates and
. will identify existing certifying authorities and service providers and strive
' to keep the prices affprdabie for common use.
1.8 The State Government shall ensure at least one 030 is being functional
at every Gram Panchayat (GP) Level to fa iiitate citizen centric services.
1.9 The State Government targets to adopt the Mobile Governance in various
Government organizations.
1.10 The State Government targets to promote the GPR activities (Government
Process Reengineering) at State level so that the IT/ITeS framework layer
can be more efficient by eliminating unwanted checkpoints and activities.
1.11 The State Government. targets to adopt the Aadhaar~based Direct Benefit
Transfer of various schemes in all the 8 districts.
1.12 The State Government targets to adoptand integrate the public grievance
and redressal module (PGRM), also known as Helpline, an e-govemance
intervention set up as the single window clearance and grievance redressal
system for timely resolution of grievances at higher authority and regulatory
level.
2. Develepment ef‘ Digifll infrastructure:
Creation of a connectivity backbone is the foundation on which the building
blocks of e-Governance initiatives will be placed within the state. A State-Wide
Area Network (SWAN) is already in place for connectivity across the state with
71 numbers of POPs across the state.
2.1 State targets to provide the high—speed internet broadband connectivity
to all the government organizations.
2.2 State targets to achieve high speed internet broadband connectivity till
Gram Panchayat (GPs) level.
2.3 State targets to provide the infrastructure as a Service (iaaS) to all the
government organization in the state through the state’s private cloud
infrastructure. it will enable automatic scale-up and scale-down of services
hosted in the cloud to ease Infrastructure Management, Application
Management, consolidate resources, agnostic to the underlying hardware,
storage, network, operating system, hypervisor and interoperable across
multiple enclosures.
a. capacity Building. Training and Ikiii Development
Government of Tripura shall focus upon creating an |T driven and knowledge
based society in the state through building core competencies in human
resource development and government departments with substantial iT
figural itiifeft my anti Resume i tiiii‘ .
knowledge. This mechanism shall nurture the necessary ski sin iT space ti
open up new horizons of opportunity and improve standard of life for all citizen
of Tripura. ‘
3.1 Government of Tripura will promote iT Education in the Schoolsani
Colleges. Computer education shall be provided to the High Scheme
Higher Secondary Schools and Colleges. *
3.2 Govemment of Tripura shall encourage existing skill development institutions
like Agartala NIT, Polytechnic and ms to coilabqrate with reputed institution:
for capacity building and skill development. M
3.3 Govt. of Tripura shall focus on Capacity building in lCT using state of the
art eLearning by inviting the top publications in Tripura for developint
online content in local as well as English language.
3.4 The State Government targets to provide online skill assessment ant
online recruitment platform by the year.
. 3.5 Government of Tripura shall develop a database of lT experts anc
trendsetters in Tripura and forecast lT manpower demand. ,
3.6 Adequate training of government officials shall create a competitive
advantage in integrating the various departments knowledge bureau a
common platform to leverage agile and modular approach of e-Governance.
3.7 in Skill Development, IT awareness programmes shall be launched tc
cover all the sections of the society especially rural areas with the help
of Panchayati Raj institutions and District administration.
3.8 Innovative tools like touch screens, interactive Voice Response Systems
(iVRS), etc. shall be used for training programmes, government-citizen
interfaces.
3.9 IT vocational training shall be given for unemployed youths for meeting
the market demands.
4. Positioning Tripura as an attractive location for investment in lTIlTel
Begment
To develop an enabling ecosystem for IT/lTeS industry within the state, the
government is focusing on creation of necessary iT infrastructure, development
of human resources, and effective implementation of lT/iTeS policies to enhance
the quality of life of citizens of Tripura state.
4.1 To position Tripura state as an attractive investment hub for lT/lTES
industry development by providing industry friendly environment, proactive
industry development approach, supporting lCT infrastructure and facilities,
providing pool of skilled manpower at affordable cost, by setting up the
single window clearance and grievance redressal system for timely
resolution of the issues.
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IncentiviZe the IT/lTeS promotional schemes for promoting STPI within
the state. Th will create IT/ITeS inVestor friendly environment within the
state and also will encourage the employmen of the local talents within
the state.
.To setup the Rural BIPO for the generation of employment in rural and
semi urban areas by leveraging the strengthened CSCs across the state.
A Spftware Technology Park (STP) cum I 9 Complex was constructed at
lndranagar Agartala with minimum floor area of approximately 8295
square meters. This STP Park entails ost of the cutting edge technological
lT infrastructure like OptICI fib connectiviw, Broadband connectivity, Wi—
Fi access, Video Conferencing and various other incubation facilities.
The STP Park area shall be dedicated for IT activities by iT and lTeS
companies to {have 24x7 operations (to run in three shifts) and employment
of women in all three shifts. STP Park shall be operated on independent
reliable feeders to receive uninterrupted power supply from Tripura State
Electricity Corporation.
Also, this IT Complex shall house the Tier ”I State Data Center (TSDC)
based on Government of India guidelines and TIA-942 standards, Agartala
City Area Network (ACAN), Offices of IT Directorate and Tripura State
Computerization Agency (TSCA) etc.
Tripura ITIITM Wiley and madman, RIM?
\ I II? gill
1. Short title
Scheme, 2017 (hereafter referred to as ”IT incentive Scheme 2017”) . .
industrial enterprises (hereafter referred to as “ente rises’ ’)to be se up in the“
State of Tripura.
2. Commencement and Duration ‘ I; .
i
Unless specifically mentioned against the respective items of incentives I
sanctioned under IT Incentive Scheme 2017, it shall come into effect from the 3
first day of April, 2017 in the whole of Tripuratxand shall refnain in force for a l
period of five years ending on the thirty—first day, of March, 2022.
Provided that wherever an incentive is being allowed to‘xan enterprise for a
specified period reckoned from the date of commencement of commercial
production of the enterprise or any other prescribed date, su h benefit will
continue to be available till the expiry of the specified period for that particular
enterprise, even beyond the thirty—first day of March, 2022.
3. ililiefinltinns
In IT Incentive Scheme 2017, unless the context otherwise requires:
i) “lT” means Information Technology.
ii) “ITeS” means Information Technology Enabled Services.
iii) “ESDM” means Electronic System Design and Manufacturing.
iv) “BPO” means Business Process Outsourcing.
v) “STP” means Software Technology Park.
vi) “ISO” means International Organisation for Standardisation.
vii) “CCMi” means Capability Maturity Model integration.
viii) “BIS” means Bureau of indian Standard.
ix) “STQC” means Standardisation, Testing and Quality Certification.
x) “EPF” means Employees Provident Fund.
xi) “ESI” means Employees State Insurance.
xii) “MSME” means Micro Small and Medium Enterprise.
xiii) “Authorized Agent” means the Directorate of Industries and Commerce/
Directorate of information Technology or an agent specifically authorized
by the State Government, for operation of the IT incentive Scheme 2017.
xiv) “Central Government" means Government of India.
xv) “Designated Authority” means an authority designated for a particular
purpose.
xvi) “Enterprise” means any industrial project in
. Tripura IT III-Isaniive Scheme, 2017'
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a) MIC“), Small or Madam SectorI including co operatives and Self Help-
broups) Iaving an Acknowl 'gement Udyog Aadhar file on e-
pnrtulof nlstry of More Small and Med Enterprises, Government
of India on or after the first of April 2Wlil7; pt
I" b) IIIrge- scale entwrise sector,i having appro
in the form of Letter
01 Intent, Industr ILicense, Industrial EnWrepreneurs Memorandum
(IEM) or Registration Certificate he case may be, under the
QIdIIstries (Development and egulatin n)Act, 1951 (65 of 1951); or
an acknowledgement" In the form (if Secretariat for industrial Approval
.. Reference Number frdm entraWGovernment.
xvu) “Fixed Capital Investment’ means investment made In land building
plant and machinery/ equipments of the enterprise for commencement
of commercial productIOn on or after first day of April, 2017, but before
or on thirty fiWWt day of M ch, 2022
Explanation: I
‘Fixed capital Investment” ‘shali be c ulated as follows:
a) Land: Actual price or premium pan for the land, freehold or leasehold
as Wetermined by the authorized agent.
b) Building: The actual expenditure incurred for construction of the office
bUlldIng, fa tory sheds and boundary wall as necessary for the
enter se bu not Including residential quarters.
I Plant Machinery I Equipment: The fixed capital investment in plant
and machinery/ equipments shall also include the cost of machinery]
equipments and installation of Generator Set, cost of drawal of high
tension and low tension power lines and installation of transformer,
provided that such costs have not been otherwise reimbursed by the
State or Central Government. The Fixed capital investment on plant
and machinery/ equipment shall be the cost of plant and machinery/
equipment as erected, but excluding the cost of any second- hand
plant and machinery/ equipment.
XVIII) “Large Enterprise” means an enterprise other than a micro, small or
medium enterprise, as defined by Central Government, from time to time"
or In absence of such definitions as may be defined by the State
Government.
xIx) “lVIicro Enterprise” means a very small-scale enterprise, with an investment
ceIIIng as may be prescribed by the Government of India from time to
time; or In absence of such prescription, as may be defined by the State
Government.
xx) t‘MedIum Enterprise” means a medium-scale enterprise, with an
Investment ceiling as may be prescribed by the Government of India from
time to time; or in absence of such prescription, as may be defined by the
State Government.
Tripura IT Incentive Scheme. 2017 .
xxi) “Small Enterprise” means a small- scale ‘éhterprise, With an investment
ceiling as may be prescribed [W the Government 0 die from time to
time; or in absence ntIsuch prescription, as may be d ned by the State
Government
xxii) “Standard Certification" means certificatw
authority, after due inspection/ testing“”'on standard of g
produced/processed followed by the concerned enterprise
xxiii) “State Government" means the Government of Tripura.
xxiv) “TSECL” means the Tripura State Electricity Wiorporation Limited
xxv) “Tripura Value Added Tax" qr TVAT means value added tax obligations
of enterprise to the State Government on its sales, under the Tripura Value
Added Tax Act, 2005 (Tripura Act No. 1 of 2005).
Ion given byIII a comthWnt
xxvi) “Year” means unless otherwise specifically Stated and not repugnant to
the context, the financial year; commencing from the
ending on the thirty first day of March to" wing I
4. Applicability of the IT Incentive Iehema 2017
4.1 The IT Incentive Scheme 2017 shall be applicable to all micro, small
medium and large IT/ITeS enterprises which commence their commercial
production in the State on or after the first day of April 2017, but before
or on thirty-first day of March 2022, in the private sector, co-operative
sector, self-help groups, joint sector and also companies ow ed or
managed by the State Government.
4.2 Wherever an incentive under IT Incentive Scheme 2017 Is being allowed
to an enterprise over a period of 5 years reckoned from an appropriate
date, such benefit will continue to be available till the expiry of such period
for that particular incentive for that particular enterprise, even beyond the
thirty-first day of March, 2022.
Provided that if a newly set up enterprise is sold or othen/vise transferred
to a new owner during the period of five years, the benefit of the incentive,
shall be available to such transferee or the new owner, only for the un-
expired portion of the said period of five years.
5. Nan-applicability at the IT Incentive Scheme 2017
Unless specifically mentioned otherwise, the IT Incentive Scheme 2017 shall
not be applicable to the enterprises that have commenced commercial production
prior to the first day of April 2017.
5. Eligibility for Incentives under the IT Incentive Scheme 2011
6.1 Any industrial enterprise to which the IT Incentive Scheme 2017 applies
shall be considered for grant of incentives as per the IT Incentive Scheme
2017 only on securing an “Incentives Eligibility Certificate” in such format
t daonf April and
T Incentive Scheme 201?
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. . . ‘ .. . ythe State Government.
The lnce‘lves Eligibility Certif te swhai n“ be issued unless:
a) ”The project is covered by nefcessq ,-
‘ received in the form of industrial licflfiedr
. registration certflcate, as the casemayg be
(Qevelopmentand Regulation)lAct, t9 4 ,
trial approval already
r of intent or lEM or
. nder the Industries
. ' or a Secretariat for Industrial
1 kgprovai (SIA) reference ”.:Wberi0r . Abknbwledgement for filing
Géfitg§fi£garflmugh national e-portal with the Ministry of MSME,
“ . Mb) in respect of enterprises] Wustriegyidentified as com ' '
' . pulsonly licensable
orr many other restricted list as may be notified by the Central
Government or the State Government from time to time, the required
clearancw SW? from the notified authorities has been obtained by
the enterprise. ' ~ . .
C), The unit has gone into‘commerc‘ irrmproduction.
The enterprises issued incentives Eligibility Certificate shall be liable to
submit such documents as maybe required by the designated authority
to enable coFlSlde..ration of the claims for incentiv -
. Scheme 2017’ . p as under iT incentive
All incentives payable under IT incentive Scheme 2017 shall be paid
t. ugh the Financial Institution financing the project or in case of self-
flnanced projects, into a bank account; the requisite account and other
formal arrangements for which have to be tied up by the entrepreneurs
in agreement with the concerned financial institution or bank and intimated
to the Department of industries & Commerce.
The eligibility of enterprises for incentive under any Clause of lT incentive
Scheme 2017 shall, unless othenivise be specified, be limited to the
amount calculated as per the respective Clause of IT incentive Scheme
2017 reduced by the amount of incentive subsidy or grant received by
the enterprise under any operative Scheme outside the lT incentive
Scheme2017 operated by a Ministry or Department of Government of
Lndlt: or £3 ageéicies/ boards/ authority, or under any Scheme operated
y e or - ster ' ' ' ' '
investments. a n Councri, for promotion of industrial proiects/
6.5 The issue of an incentives Eligibility Certificate in favour of any enterprise
shall not entitle the enterprise to claim the release of incentives under the
iT incentive Scheme 2017 as a matter of right, which shaii, inter alia be
subject to the unit having submitted their claims as per the format ,the
procedure and within 1 year of the period to which the claim relates’and
further subject to the unit being in operation.
Tripura iT incentive Scheme, 2017 _.
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Incentives available under Tripura ITéncentive ficheme 201 (are; ,
7. The Capital Investrq t Subsi y: Capital investm‘emit “Ubsidy will be,“
provided to eligible IT/IT enterprises at the rate of_30%l~on fixed capital
investment in land, to ‘lding, piant and machinery/ed‘tripmerits and‘lTile
subject to an aggreg ceiling of R360 lakhs per‘lipinterprise. ' . \
For allowing subsidy on construction expenses for bqundary‘w git is proposed i
that no subsidy for constructing boundary wall shall be considered "I ‘case oft“ ‘
residences located within the factory areaw fenced by boundary "
walls. Payment of subsidy shall befieleasefim in sing a instalment. ..
Wherever an lT/lTeS enterprise is eligible for Capital Investment Subsidy under
any other Schemes of the State or Central Government, the ampunt of subsidy ,
to be provided under this Clause shall stand reduced to the extent of subsidy f
entitlement under the Schemes of the State or Central .Goiiiernment. In case ‘
of revival of the NEIIPP Scheme oftihe Centr \ Government w.e.f. 01St A‘pri
2017 or any other scheme at any later date, the provision under the IT Incentive
Scheme, 2017 shall be suitably modified, if deemed necessary. - ‘
8. Partial Reimbursement of Floor Space Rental for STP incubation Space: -
Partial reimbursement on floor space rentals shall “be provided to eligible
enterprises on rentals paid as follows: m * .
: 60% reimbursement on giw‘ng direct employment
- Upto 250 Sqtr Ft.
to 10 nos. or more people.
- Upto 500 Sqtr Ft. : 50% reimbursement on giving direct employment
to 20 nos. or more people.
- Upto 1000 Sqtr Ft. : 40% reimbursement on giving direct employment
to 40 nos. or more people.
- Above 1000 Sqtr Ft. : 30% reimbursement on giving direct employment
to 50 nos. or more people.
9. Procurement Preference: Notwithstanding anything contained in clause
4 and 5 of the IT Incentive Scheme 2017, Procurement Preference would be
applicable to all eligible enterprises on procurement of all lT/lTeS
Products/Services through tenders by State Government Agencies (including
undertaking/corporation/autonomous bodies). The procurement preference
clause shall operate as follows:
in cases where after comparison of the landed price of all eligible tenderers,
the first lowest tenderer is an enterprise from outside the State; but the price
of one or more local IT/iTeS enterprise(s) is not over 15% of the price quoted
by the first lowest tenderer, the local lT/ITeS enterprise, who quoted lowest
among local lT/ITeS enterprises shall be eligible to get supply order for 100%
of the tendered quantity of the item being procured by the State Government.
. Trlpura IT Incentive Scheme. 2017
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The incentive under this clause shall be. available to all the local enterprises
irrespective oi thvr date of commencement of commercial production i.e.
enterprises who snrlud commercial production pit tti‘r to 1St April 2017 is also
be eligible for benefit under the clause, subjétfi totulfillment of other eligibility
(:ofit‘iiiioiis. ‘ . k l
to. industrial Promotion Subsidymt lT/iTeS entrepreneur shall receive re-
imbursement of Goods and Service Tax with an aggregating ceiling of Rs.60
iakh per‘innum per enterprise. The aggregating imit of entitlement of subsidy
oi an enterprise for 5 years under the clause shall not exceed to the 100%
I' value of investment made in plan and machinery/equipments.
tit Partial Reimbursement of Power chargesi Eligible iT/lTeS enterprise
will be given power tariff subsidy at the rate of 25% bf the actual power charges
paid to TSECL or an approved agency for initial 5 (Five) years subject to an
upper ceiling of 12 Lakhs perannum pe enterprise. Provided further that an
enterprise shall not be allowed re-imbur ement for power charges if it is in
default of payment of power charges or k‘ y other liabilities to TSECL. if an
lT/ITeS enterprise installs Multiple Tariff (variable rate) Meter for recording the
time of constimption of power during non-peak hours like from midnight to
dawn, in that case the entire cost of the installed device shall be reimbursed.
12-. Partial Reimbursement of interest on Working Loans: interest incentives
If at the rate of 4% on working capital loan availed would be provided for a period
of 5 years subject to a ceiling of Rs. 3.00 lakhs per year per enterprise. The
reimbursement of interest subsidy shall be further limited to the 4% of the 25%
turnover of the enterprise in the reference year.
tat Reimbursement of Standard certification charges: Reimbursement of
100% of the total cost for getting Standard certificates like lSO:9000, iSO
20000—1, ISO 27001, Software Engineering Institute (SEI) certification, CMMi
and Quality Assurance institute (QAl), STQC certification, lSO-14000
Environmental Management System, iSO-18000 Occupational Health and
Safety Standards, BIS Certification, Bureau of Energy Efficiency Certificate,
etc for the local lT/iTeS/ESDM units. All eligible enterprises will be allowed
one-time full reimbursement of fees/ charges/ other expenses on account of
obtaining a standard certification.
“i Employment Coot Subsidy: 100% re-imbursement of expenditure for
MSME units on account of contribution towards ESl and EPF Scheme for a
period of 5 years subject to employment of 20 and more people skilled and
semi-skilled workers who are domiciled of the State. 50% reimbursement for
large enterprises on account of contribution towards ESl and EPF Scheme
subject to employment of more than 50 skilled and semi-skilled workers who
are domiciled of the State.
[1] Substituted Vida Notification No. F 17( t)/DIT/Poticy/Z005/VOI—l/4293‘96 dated 06.11.2017.
Tripurn IT Incentive Scheme. 2017 $
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part of the travelling exp mses and in transport cost than were participate in
State and National levels iii tra ,e/ industry fares and exh‘ibitiOnsiheld outsid
. or artici tion of f “ties, exhibitions etc. in Bangladesh, thewbe fit
iiieresiigiyeurgempent s i be provided as well. Reinjtgtirsement ofiexpendit :3
on travelling charges paid for one person of the parthIpatlngtndustriai enterprtiH:
and transportation cost (to—altittiLfro) otgoods for display or sale @55 Soc; 6%
actual expenditures incurred and subject to an upp . c ngof Rs. II h f rthp‘e
enterprise for each participation. Reimbursement q. xpenses sha e u
subject to a maximum participationflin 2 fares, exhibitions etc. in alyearn ‘.
16-. Exemption of Earnest Money and Seeurlty Beneath: notwithsiarfidmg
anything contained in clause 4 and 5 of the lT incentive Scheme 2017, ocaclj
lT/ITeS enterprises will be exempted from payment of finest money any \
security deposits to participate in any tender titrated by the State Goyernrrfleflr‘ie
Agencies (including undertakingst Corporations/AutonomousBodies on th
State Government). The incentive’uinder the clause Ishail be available to alt at
enterprise irrespective of the time / year of their setting up, subj pt to fulfl men
of the eligibility conditions. r .
t'ti Cubstey on fees paid for Credit Guarantee Trust Fund for Mtore andt .
Small Enterprises (CGTMSEM it is proposed to allowx100 /nreimbur:esmeni
of one time guarantee fee and service fees paid every year by Micro aii'NBPCa:
enterprises for CGTMSE coverage taken on loan granted by Banks . s
shall be provided for 5 years. .
18-. The developer of lT/ITeS Park will be eligible-for 50% reimbursement 0:
Stamp Duty/Registration Fee/Conversion Fee paid on saie/iease/trans er 0
land and office space for first transaction.
13-. Bandwidth 66%! subsidyi Reimbursement of S0% charges on internet
Bandwidth connectivity to IT Services up to 2 Mbps paid to lSP shall be available
for a period of 3 years from the date of going into commerCIaI production/opera ion
subject to a maximum of Rs. 5.00 Lakhs per annum. . ‘
lb. llneentlve for promoting local entrepreneurs in if Services-i Speeai
incentive (5% of eligible capital support) for units’settlng up BPO/iTES opera/1|???)
as a consortium with local entrepreneur (DomiCile of the State where BPO
o eratlons are being established). .
1:. Speetal incentive to if Enterprise oonttnue to operate for a yetarsi
Additional subsidies/ incentives shall be provided to the iT enterprises con itnue
to operate for 5 years from the date of commencement of commerCIal produc "in; i
Subsidies shall be provided to such IT enterprises for a further period 0 5
years. The provisions for providing additional subSIdy to IT enterprise after :
years shall operate as follows: i
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"*721.1 Industrial PromotionOSubsidym: Industrial promotion subsidy (re-
imbursement of (WT) shall also be allotiived @ 25% of Goods and Service
Tax actually paid bythe units after 5 years of their . ration. The subsidy shall
be rovided for a further period of 5 years s ’bje'ct to gtge condition that the
egg egating payment of subsidy to any unit from the ‘dafif its commencement
of production shall not ex eed to the amount of 100% of investment in plant
and ma hihery/ equipments. r .
i21.2,Pa lal Re-imburse‘ ent of Power charges: Power subsidy shall also
beprovided @ 15% of adlual power charges paid by lT/lTeS enterprises after
. “5 years of operation. The incent“ shalliide for the next 5 years and subject
. i. to an annual upper ceiling of subsidy of Rs.6 lakhs for enterprises on employment
. i in the range of 20 to 50 persons, Rs.9.00 lakhs on employment in the range
‘ of 51 to 100 persons and Rs.12 lakhs on employment of more than 100 persons.
‘ 21.3 Employmen 2 cost subsidy: Empl rnent cost subsidy in the form of re-
imbursement of employer contribution towards payment of EPF and ESl to
Regional Provident Fund Commissioner shall be provided @50% of payment
made by MSME units with employment of 20 or more persons for a further
period of 5 years. For large units with employment 50 or more, the employment
:1 ,; cost subsidy shall also be re-imbursed @ 50% for a further period of 5 years.
. 21.4 Wages Subsidy.:Wages subsidy will be provided to the IT/lTeS enterprises
@ 20% of the actual wages paid on employment of 20 or more persons by
them alter 5 years of operation. The subsidy shall be for the next 5 years
period. The upper ceiling of payment of wages subsidy shall be Rs. 2.50 lakhs
per enterprise per annum.
22. Clarification and Interpretation: in case of any doubt or dispute regarding
the provisions of this policy, only the State Government shall be competent to
clarify or interpret these and such clarification or interpretation shall be final
and binding on all concerned.
23. Power to amend and repeal any or all provisions: Notwithstanding
anything contained in any of the provisions of the policy, the State Government
may at any time:
a) Make any amendment to this policy or repeal it, but the commitments
already made for an eligible enterprise shall not be affected by any
such amendment or repeal;
b) Issue instructions and guidelines to facilitate implementation, to remove
anomalies and to clarify the interpretations of the provisions of this
policy.
24. The existing mechanism in industries & Commerce Department, Govt. of
Tripura for processing claim and disbursement of incentives shall be applicable
for the Tripura IT incentive Scheme 2017.
[2] Substituted Vide Notification NO.F.17(1)/DIT/F’o/icy/2005/Vol—l/4293~96 dated 06.11.2017.
Tripura lT Incentive bottoms, 2017 .
No.F.17(1)/DlT/Policy/2005/Vol-I/0i ‘Lcl‘fbs ”lé
Government of Tripura
Department of industries and (‘ommerce
(Information Technology)
Aganala-799006. Tripura
*ttit ngj‘iov.
Dated, the Magnet, 2017
Notification
Subject: Amendment of’l‘ri urn l'l‘ Incentives Scheme 2017
As per the present provisions of providing Industrial Promotion Subsidy to industrial
enterprises in the State under Tripura lT incentive Scheme. ZOI 7 (here-in-under relerred to as
‘Scheme. 2017‘). subsidy is allowed in the form of rc—imbursement of Tripura Value Added
Lax, Central Sales Tax and other Commodity taxes paid by an entrepreneur. Consequent upon
the present tax reform. as being adopted throughout the country. the said taxes havei been
subsumed to a single tax regime and replaced by the Goods and Servrce lay. wef. 01 July.
2017. Due to such changes in tax structure. the clause 10 and clause 21.1 of the Scheme, 2017
are required to be modified.
2. Accordingly. the Governor of'l'ripura is pleased to accord approval to themodification~ \
oi‘the clause l0 and clause 2 l .l of the Scheme. NI 7. which are related to provrdmg benetit oi
industrial Promotion Subsidy to local industrial enterprises. Clause l0 and Clause 21.i ofthe
Scheme. 2017 shall be modified as under:
Clause~ltl of the lT incentive Scheme, 20l7 shall be modified as: “lT/lTeS entrepreneur shall
receive re- imbursement ofGoods and Service Tax with an aggregating ceiling of R5130 lakh
per annum per enterprise. The aggregating limit 01. entitlement oi" subsidy 01‘ an enterprise for
5 years under the clause shall not exceed to the l00% value of investment made in plant and
machinery /equipments."
Clause-21.1 of the lT incentive Scheme, 2017 shall be modified as: “industrial promotion
subsidy (reimbursement of GST) shall also be allowed @ 25% of Goods and Service Tax
actually paid by the units after 5 years of their operation. The subsidy shall be provided for a
further period of 5 years subject to the condition that the aggregating payment of subsidy to. i
any unit from the date of its commencement of production shall not exceed to the amount 01
l00% of investment in plant and machinery/ equipments. l
3. The modified provisions of the Scheme shall come into «effect from the date 01"
introduction ol'uniform Goods and Service Tax in the country re. 01 July. 2017.
By order ol'the Governom
r’t -
(Mma rgjii’),i
Principal Secretary to the
Govt. ol‘Tripurai
i. All the Chamber ol'Commercc and industries in the State of Tripura
2. The Director. Department of 1&C, Govt. of Tripura. _
3. The Directorl 1T for uploading the same on Tripura Government websnc.
(‘opv to:
lhc Manager. Tripura Government Press. Printing & Stationerics. Government ol lripura _.
. . ~ . i
for publication oi‘the Notification in the next issue 01 the Tripura Gazette.