§1Policies

§2Incentive pattern

SGST / investment subsidy100% of SGST paid in cash, 15 years, capped as % of fixed capital investment (FCI)

Outside special parks: Micro 200% of FCI, Small 150%, Medium & Large 150%. In Plastic/Bamboo/Food/Tea and other Government parks: Micro 250%, Small 180%, Medium & Large 150%. Mega units with customised package: max 200% of FCI. Unit must keep producing for next 5 years at not below 75% of average production of preceding 5 years, or refund all.

Industrial and Investment Policy of Assam 2019 (para 13.1)
Power tariff₹2.00 per unit consumed for 5 years, max ₹50 lakh a year

Manufacturing and specified service units; not more than 100% of plant & machinery investment; only APDCL connections (no open access/captive); unit pays bills first and claims reimbursement.

Industrial and Investment Policy of Assam 2019 (para 14.1)
Stamp duty100% stamp duty reimbursed, max ₹25 lakh

Only for land used exclusively for the factory or hotel; not for agricultural land, not for land used for manufacturing in urban areas.

Industrial and Investment Policy of Assam 2019 (para 14.3)
Interest subsidy2% on outstanding working capital loan for 5 years, max ₹50 lakh

Not more than 100% of plant & machinery investment; only bank/FI working capital loans.

Industrial and Investment Policy of Assam 2019 (para 14.5)
Patent & quality75% of certification / technology-transfer fee, max ₹10 lakh per unit

BIS/ISO/FSSAI/AGMARK/HALLMARK/SILK MARK/ZED and technical know-how from recognised labs/institutes such as CFTRI, CIPET.

Industrial and Investment Policy of Assam 2019 (para 14.4)
EmploymentOne-time ₹10,000 to the employer for each local youth employed

From Budget Speech 2019-20, made part of IIPA 2019 (para 14.10).

Industrial and Investment Policy of Assam 2019 (para 14.10)
OtherDG set 50% max ₹20 lakh; ETP 50% max ₹25 lakh; SME exchange listing 30% of issue cost max ₹5 lakh; private industrial park developer 30% (excl. land) max ₹3 crore

All 'other incentives' together capped at 100% of FCI (SGST outside this cap). ETP subsidy not for hotels. Park developer: min 30 acres, paid after completion and 30% occupancy. Special dispensation possible above ₹1,000 crore FCI or 2,000 regular jobs.

Industrial and Investment Policy of Assam 2019 (paras 14.2, 14.6-14.9)
Capital subsidyNo general state capital subsidy in IIPA 2019; capital investment / production-linked subsidy only in customised package for investments of ₹100 crore+ (Amendment 2023)

Mega package components listed: capital investment/production linked subsidy, power tariff subsidy, land subsidy, power line subsidy, stamp duty, employment/payroll subsidy, road connectivity and utility support. Rates — see the official guideline. (gazette is a scan). Capital subsidy for MSMEs comes from central UNNATI 2024 (see notes).

EoDB Assam - Government Incentives page
LandLand bank and industrial estates managed by Industries & Commerce Dept; Assam Industrial Land Management Policy 2021

Land policy — see the official guideline. in this pass; Startup Policy 2025 gives MASI startups 50% concession on lease premium, maintenance and ground rent for 3 years in department facilities.

The Assam Start-up and Innovation Policy 2025 (para 3.3.2)
Electricity dutyNot found in IIPA 2019Industrial and Investment Policy of Assam 2019

§3State schemes

More incentives in the policy (23)

Name and benefit are from the policy; the full conditions are not on this page yet — see the policy document.

  • SarothiListed as a department scheme; benefit — see the official guideline. in this pass
  • BiponiListed as a department scheme; benefit — see the official guideline. in this pass
  • BoneejListed as a department scheme; benefit — see the official guideline. in this pass
  • SVAYEM schemeListed with guidelines and application form; benefit — see the official guideline. in this pass
  • Assam Tea Industries Special Incentives Scheme (ATISIS) 2020Special incentives for tea industry; terms — see the official guideline.
  • IIPA 2019 - Subsidy on generating set50% of DG set cost, max ₹20 lakh
  • IIPA 2019 - Financial assistance to MSMEs listed on stock exchange30% of public issue expenses, max ₹5 lakh
  • IIPA 2019 - Assistance for environmental compliance50% of ETP capital cost, max ₹25 lakh (not for hotels)
  • IIPA 2019 - Incentive to private industrial infrastructure developers30% of cost excluding land, max ₹3 crore, park of 30+ acres, paid after 30% occupancy
  • IIPA 2019 - Employment generation incentiveOne-time ₹10,000 per local youth employed
  • Assam Bamboo and Cane Policy 2019Sector incentives for bamboo/cane units; — see the official guideline.
  • Assam Agarwood Promotion Policy 2020Agarwood sector promotion; — see the official guideline.
  • Assam Ethanol Production Promotion Policy 2021 (Amendment 2022)Incentives for ethanol plants; — see the official guideline.
  • Electric Vehicle Policy of Assam 2021EV purchase/manufacturing incentives; — see the official guideline.
  • Export and Logistic Policy of Assam 2019Export and logistics support; — see the official guideline.
  • Assam Logistics & Warehousing Policy 2025 (and 2022)Logistics park/warehouse incentives; — see the official guideline.
  • Handicraft Policy of Assam 2022Handicraft artisan/unit support; — see the official guideline.
  • Assam Electronics (Semiconductor etc.) Policy 2023Electronics/semiconductor incentives; — see the official guideline.
  • The Assam Aerospace and Defence Manufacturing Policy 2025Aerospace/defence manufacturing incentives; — see the official guideline.
  • MRO Policy of Assam 2025Aircraft maintenance, repair & overhaul incentives; — see the official guideline.
  • The Assam Procurement Preference Policy 2021Purchase preference for local MSEs; — see the official guideline.
  • Bodoland Industrial Policy 2019Separate industrial policy for Bodoland region; — see the official guideline.
  • Prime Minister's Employment Generation Programme (PMEGP)Central credit-linked subsidy run through DICCs (central scheme)

§4District zones

In many states the subsidy rate changes with the zone of the district or block.

ZoneGovernment-developed special parks (Plastic Park, Bamboo Park, Food Park, Tea Park and other parks by/with State or Central Govt)

Higher SGST ceiling: Micro 250% (vs 200%) and Small 180% (vs 150%) of FCI. IIPA 2019 does not zone by district.

We have not yet found the official list of districts in this zone — ask your District Industries Centre (DIC).

IIPA 2019 para 13.1

Schemes for some districts only

  • Bodoland Industrial Policy 2019Bodoland region (district list — see the official guideline. from policy)
  • One District One Product (ODOP)All districts, each for its listed product(s)

→Industrial land in this stateAgency, portal, allotment, lease

§5Famous for

§6Choose your district

For each district: its ODOP product, its subsidy zone and the schemes that run only there.

§7Focus sectors & ODOP

IIPA 2019 thrust (manufacturing): food processing, cold chain & cold storage; bamboo; sugar; jute; plastic; pharmaceuticals; IT-ITES incl. hardware, software, BPO; textile; engineering; rubber; automobileIIPA 2019 thrust (services): hotels/resorts 3-star and above; river cruise; green power generationEoDB thrust areas: semiconductor, green energy, food processing, hospitality, tea, bamboo, tourism, pharmaceuticalStartup priority sectors: AgriTech, IT/ITES & AI, TravelTech, FoodTech, GreenTech

ODOP / clusters36 entries

Bajali: Rice

  • Bajali: Rice
  • Baksa: Honey
  • Barpeta: Bell Metal Products; Mustard
  • Biswanath: Tea
  • Bongaigaon: Maize
  • Cachar: Scented and Glutinous Rice
  • Charaideo: Aromatic Rice
  • Chirang: Lemon
  • Darrang: Vegetables
  • Dhemaji: Red Rice
  • Dhubri: Chilly
  • Dibrugarh: Organic Tea
  • Dima Hasao: Ginger
  • Goalpara: Banana
  • Golaghat: Agarwood & derivatives; Orthodox tea
  • Hailakandi: Arecanut
  • Hojai: Jaggery
  • Jorhat: Bhoot Jolokia
  • Kamrup (M): Home furnishing of Eri, Muga & Assam silk
  • Kamrup (R): Banana
  • Karbi Anglong: Ginger
  • Karimganj: Arecanut leaf-sheath plates and bowls; Cane & bamboo furniture
  • Kokrajhar: Mushroom
  • Lakhimpur: Silk & cotton handloom; Processed pork
  • Majuli: Mustard seeds
  • Morigaon: Maize
  • Nagaon: Pearl; Fruits and vegetables
  • Nalbari: Rice & rice products
  • Sivasagar: Rice & rice products
  • Sonitpur: Parboiled/steam rice and rice products
  • South Salmara-Mankachar: Processed cashew nuts
  • Tamulpur: Honey
  • Tinsukia: Assam Lemon
  • Udalguri: Orthodox & green tea; Eri cocoon and fabric
  • West Karbi Anglong: Ginger
  • Source: EoDB Assam ODOP page (https://eodb.assam.gov.in/site/odop)

§8Why do business here — and why not

Merits

  • Long SGST window: 15 years, up to 250% of investment for micro units in Government parks (IIPA 2019 para 13.1).
  • Power subsidy ₹2/unit for 5 years up to ₹50 lakh a year (IIPA 2019 para 14.1).
  • Startup grants up to ₹50 lakh plus ₹20,000/month sustenance (Startup & Innovation Policy 2025 para 3.1).
  • Eligible new units also get central UNNATI 2024 incentives (EoDB Assam incentives page).

Demerits

  • General policy is a 2019 text running on an open-ended extension since Sep 2024 - no new policy yet (extension notification).
  • No state capital subsidy for MSMEs; capital support depends on UNNATI or a ₹100 crore+ customised package (EoDB incentives page).
  • 80%/90% local-employment condition (IIPA 2019 para 15.c).
  • Eligibility Certificate must be sought within 6 months of production (policy) - FAQ says 12 months; late applications risk rejection.

Still being researched

We could not confirm these points from an official source, so no figure is printed on the page.

Open items8 points pending
  • AS: IIPA Amendment 2023 gazette (scan) — see the official guideline. - mega package rates unknown
  • AS: Sarothi, Biponi, Boneej, SVAYEM and ATISIS 2020 scheme pages not opened - benefits unknown
  • AS: sector policies (Bamboo, Agarwood, Ethanol, EV, Export, Logistics, Handicraft, Electronics, Aerospace, MRO) — see the official guideline.
  • AS: CMAAA 2.0 assistance amount and grant/loan split not printed on official portal
  • AS: assam-startup-innovation-policy-2025: documents not published
  • AS: assam-iipa-mega-customised: norms and documents not published on pages read
  • AS: Integrated Clean Energy Policy 2025 and Textile & Apparel Policy 2025 - only press reports seen
  • AS: Bodoland Industrial Policy district list and incentives — see the official guideline.