§1Who it is for
- New manufacturing MSMEs
Useful if
Manufacturing MSMEs selling in Mizoram.
Do not spend time on it if
Service units.
§2Eligibility
- New enterprise located in Mizoram (commercial operation on/after commencement of IIP 2025)
- Udyam Registration and State registration under formalisation scheme or verified under RAMP
- At least 50% employees bona fide citizens of Mizoram (regular, contractual or daily)
Files GST returns
- Not on negative list: tobacco products; non-biodegradable plastic below 120 micron; liquor except wine/beer permitted under Mizoram Liquor (Prohibition) Amendment Act 2025
- Undertaking to run the unit at least 5 years after subsidy, else full refund; declaration that subsidy is refundable if false information/fake documents
§3Benefits
- Net SGST paid (excluding tax paid by ITC utilisation) reimbursed for 5 years from commercial production
§4Norms — pattern of assistance
- Claim within 6 months of filing SGST returns
§5Documents
Not published
The guideline does not list the documents. Ask the portal or bank before you apply — we do not make up lists.
§6How to apply
- 1
No notified procedure found; ask Commerce & Industries Department
§7Pros and cons
Merits
- Full net SGST for 5 years
Demerits
- Not in the 2026 guidelines - operational status unclear
→Related schemes
Need help with Mizoram SGST reimbursement?
Eligibility check, DPR and application file — ask us on WhatsApp.
Our interestHelp is our paid service. You can also apply for the scheme yourself.
¶Sources
- The Industrial and Investment Policy of Mizoram, 2025 - Mizoram Gazette Ex-597/2025, notification 21 Aug 2025
- Guidelines for Implementation of Mizoram State Incentive Subsidy under the Industrial and Investment Policy, 2025 - notification 12 Aug 2026
Checked on 18 October 2026. For information only — confirm with the department or bank. Spotted a mistake? Report it.