Nagaland SCII

1. Udyam-registered unit located in Nagaland; registered office in Nagaland
2. New unit (registered on or after 8.5.2025, new GSTIN, not split/relocated/used machinery) or substantial expansion (25%+ additional investment)
3. At least 50% employees indigenous inhabitants of Nagaland; at least 5 employees on payroll
4. Company, Pvt Ltd, corporation, co-operative, partnership, proprietorship, trust, FPO/FPC; PSUs excluded
5. Service sector: only new units, positive list (homestay/guesthouse, restaurant/café, biotech, BPO, OPD clinic, skill institute, music institute/studio, sports academy, MICE)
6. Not in negative list: tobacco, pan masala, plastic bags below 20 micron, refinery goods, plantation/refineries/fossil-fuel power, non-compliant polluting units, cement, arms; taxi and branding services; activities not permitted by village authority/town council/municipality
7. GST invoices for P&M on or after 8.5.2025; payment only by bank transfer
8. SCII final approval is required before applying for other NTIIP incentives (except soft loans)

• 30% of eligible capital investment, max ₹10 crore per enterprise

1. If UNNATI or other central capital incentive received, SCII limited to the difference
2. Only core investment counts; second-hand machinery excluded
3. Total of all NTIIP benefits max ₹10 crore and not above 100% of investment
4. Claim within 6 months of production and within 2 years of Registration Certificate
5. Five-tier scrutiny: DIC - DLSC - Directorate - SLSC - SIDFC; payment by budget availability through NStCB/NRB
6. Refund with interest if unit closes within 5 years

• Detailed Project Report; bank appraisal report (NStCB/NRB appraisal if self-funded)
• Constitution papers: partnership deed, GPA, partners' PAN; or registration certificate, MoA/bye-laws and resolution (co-op/SHG/NGO/FPO); or company registration, MoA/AoA, directors' PAN
• Udyog Aadhaar / Udyam / IEM acknowledgement
• Land: registered deed; or Govt allotment agreement and rent receipt; or registered lease deed
• Building: detailed cost estimate, approved factory plan, Engineer's certificate, statement of civil work cost
• Bank sanction letters (term loan, working capital) and disbursement certificate
• Statement, bills and vouchers of P&M and internal electricals
• Power sanction letter, first electricity bill and receipt, DG set installation report if any
• CA certificate on fixed capital investment and sources of finance
• List of employees and employment certificate (District Employment Officer for micro; Director of Employment & Skill Development otherwise)

NOC / trade licence from local body

• GSTIN certificate, PAN, current account in unit's name