Central Incentive

CENTRAL FISCAL INCENTIVES

Ministry of Finance

A. Direct Taxes

Sl.No.

Item

Rate

i

Accelerated Depreciation (AD)

40%

ii

Income Tax (IT) Exemption under Section 80IA

Nil

B. Indirect Taxes

Sl.No.

Item

Rate

i

Goods & Service Taxes (GST)

5%

C. Other Incentives

Sl.No.

Item

Rate

i

Generation Based Incentives (GBI)

Nil