Uttar Poorva Transformative Industrialization Scheme (UNNATI) 2024

UNNATI provides three major financial incentives to eligible industrial units (maximum benefit: ₹250 crore per unit)

UNNATI is an initiative by the Govt. of India, with the aim to foster industrial growth and development in different sectors by offering tailored support and incentives in all 8 North-Eastern States, namely Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, and Tripura. The eligible incentives are accessible to New units and Existing units undergoing substantial expansion.

Uttar Poorva Transformative Industrialization Scheme (UNNATI) 2024 Objective Image

Objectives

UNNATI was introduced to promote the development of industries in the manufacturing and service sector in the North-East region.
The scheme aims to create jobs, develop skills, and promote sustainable development by attracting and nurturing new investments.

Benefits

Capital Investment Incentive (CII) - 30% of the eligible P&M in Zone A and 50% in Zone B.
Capital Interest Subvention (CIS) - 3% interest subvention in Zone A and 5% in Zone B for a period of 7 years.
Manufacturing & Services Linked Incentive (MSLI) - All eligible units of Zone A & Zone B will be granted MSLI equal to 100% of the Net payment of GST, i.e. GST Paid less Input Tax Credit, for a maximum period of 10 years from the date of commencement of commercial production/operation or till the validity of the scheme whichever is earlier.

Uttar Poorva Transformative Industrialization Scheme (UNNATI) 2024 Benefit Image

Eligibility

All units eligible under the Manufacturing and Service sector will be granted incentive(s) under this scheme as defined under respective incentives.
Manufacturing sector units with a minimum investment of Rs. 1.0 crore in plant & machinery will be eligible for incentives under this scheme. For calculation of any incentive under the scheme the eligible value shall be determined based on the investment made in Plant & Machinery in manufacturing sector. The scheme shall not apply to the units that manufacture the products listed in the Negative list in Annexure –II.
Service sector units with a minimum investment of Rs. 50 Lakh in building and other durable physical assets will be eligible for incentives under this scheme. For calculation of any incentive under the scheme the eligible value shall be determined based on the investment made in building and other durable physical assets. The scheme shall be applicable only for services listed in the Positive list in Annexure-III.
For Micro Industries the minimum investment limit shall be ₹50 lakhs for both manufacturing and service sector.
For Micro industries (defined as per MSME industry norms), the Plant & Machinery calculation will include the cost of building construction as well.
All eligible units have to commence commercial production/operation within 4 years from the date of grant of registration. The unit shall be allowed to sell or supply* the finished goods produced/manufactured in the intermediate phases. It is envisaged that certain units may install plant & machinery in phases. Thus, there will be a provision of phased commencement of production (maximum 3 phases), but the incentives will only flow after the final commencement of production. The date of commencement of commercial production after the completion of all phases shall not be later than 4 years from the date of registration under the scheme. (*Supply means supply of goods and services as defined under GST Act, 2017)
The GST invoice for procurement of Plant & Machinery or for construction of building and durable physical assets must be on or after 09.03.2024 to be considered eligible under the scheme.
The maximum eligible benefit to one unit from all scheme components is Rs. 250 crores.
Cost of Plant and Machinery / Construction of building and procurement i) Cost of Plant and Machinery (in manufacturing sector) that is essential for manufacturing of finished goods but excludes the cost of land, consumables, disposables or any other item charged to revenue. ii) Cost of construction of Building and procurement of other durable physical assets for the service sector unit that are basic to running that particular unit in the service sector but excludes cost of land, consumables, disposables or any other item charged to revenue.
Units availing benefits under other schemes of the Government of India will not be eligible for same incentives under this Scheme. However, the eligible value of Plant & Machinery (Manufacturing Sector) or construction of building and durable physical assets (Service sector) for claiming other eligible incentives under UNNATI will be calculated by Department of Industries of the concerned State Government.
The beneficiary of this scheme has to furnish an undertaking to abide by the terms and conditions of the scheme. The format of undertaking shall be provided in registration guideline.
Eligibility under this scheme will be subject to verification of investment (core and non-core) in plant and machinery (in the manufacturing sector) and cost of construction of building and other durable physical assets (in the service sector). However, the incentive will be eligible only for core segment in both manufacturing and service sector. Details will be laid down in the guidelines.

How to Apply?

To register, please use the link https://unnati.dpiit.gov.in/ and click on the login button on bottom of the website.

Click on sign up to generate username and password to access the portal. Please use a valid email ID and mobile number as you will require an OTP every time you log in to the portal

Once you complete the sign-up steps, please submit the request for registration of units for the eligible incentives under the scheme.

Note: You may also refer to the registration guidelines (https://unnati.dpiit.gov.in/Document/General-Operational-Guidelines-for-Unnati- Scheme2024.pdf) for guidance or contact concerned DIC office or UNNATI helpdesk of DPIIT for further assistance.

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Details & Documents

Subject	Type	Document Size	Date	Action
Uttar Poorva Transformative Industrialization Scheme (UNNATI) {General-Operational-Guidelines-for-Unnati-Scheme-2024} Details	.pdf	1.57 MB	01 Apr 2026	Download
Uttar Poorva Transformative Industrialization Scheme (UNNATI) 2024 {Final_Homestay_Guidelines} Details	.pdf	602.37 KB	01 Apr 2026	Download
Uttar Poorva Transformative Industrialization Scheme (UNNATI) 2024 {Claim-Guidelines-on-UNNATI} Details	.pdf	2.33 MB	01 Apr 2026	Download