§1Who it is for

  • New enterprises producing in Tripura

Useful if

Units selling inside Tripura with real SGST outgo.

Do not spend time on it if

Exporters and inter-state B2B sellers with little SGST.

§2Eligibility

  1. Micro, small, medium or large enterprise starting commercial production in Tripura from 1 Apr 2022 to 31 Mar 2027 (private, cooperative, SHG, joint sector, State-owned companies)
  2. Incentives Eligibility Certificate from GM, DIC: industrial licence/LoI/IEM/SIA number or Udyam Registration acknowledgment; required clearances for licensable items; unit in commercial production
  3. Not in Annexure-I negative list (e.g. most services except hotels ₹10 cr+, diagnostic centres ₹1 cr, tourism activities ₹3 cr+, hospitals ₹3 cr+ with 25 beds, mechanised tea blending; conventional bricks/stone chips; electricity distribution; huller rice mills; fertiliser/vermicompost mixing; wood furniture other than rubber wood or mechanised ₹40 lakh+; saw mills outside notified rubber-wood areas; tobacco; pan masala; carry bags <20 micron; refinery products; alcoholic beverages; mere packing/labelling)
  4. Units already in production before 1 Apr 2022 stay under TIIPIS 2017
  5. Amount reduced by any incentive received under a GoI or NEC scheme for the same purpose (clause 6.4)
  6. Cash payments not counted; no subsidy to units defaulting to Government agencies/FIs; unit must be in operation

§3Benefits

  • 100% of net SGST (cash ledger, net of input tax) paid on finished goods for 5 years
  • Ceiling ₹80 lakh per year; thrust sector ₹125 lakh per year
  • Aggregate for 5 years not above 150% of P&M investment
  • After 5 years: 25% of net SGST for further 5 years within the same 150% cap

§4Norms — pattern of assistance

  1. Claims half-yearly/annually, within one year of the period
  2. Fresh Incentives Eligibility Certificate needed for the post-5-year special incentive

§5Documents

Tick each one as you get it ready.

§6How to apply

  1. 1

    Apply online on SWAAGAT portal to GM, DIC of the district for Incentives Eligibility Certificate (Proforma I series)

  2. 2

    Then file each incentive claim on SWAAGAT in the prescribed proforma with listed documents

  3. 3

    GM, DIC may ask for additional documents

§7Pros and cons

Merits

  • Full SGST back for 5 years plus 25% for 5 more

Demerits

  • Capped at 150% of P&M investment

→Related schemes

Need help with Tripura GST subsidy?

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

  1. Tripura Industrial Investment Promotion Incentive Scheme (TIIPIS), 2022 - notification May 2022 (copy hosted by Dept of Chemicals & Petrochemicals, GoI)
  2. Operational Guidelines for claiming subsidies under TIIPIS 2022 - Dept of Industries & Commerce, Tripura, June 2022

Checked on 18 October 2026. For information only — confirm with the department or bank. Spotted a mistake? Report it.