Directed Incentives will be provided for industrial investment in the State in the form of interest subsidy, infrastructure development / capital investment subsidy, exemption from electricity duty, exemption from stamp duty, exemption from entry tax, allotment of plots at concessional premium in industrial areas, exemption from land diversion fee, reimbursement of project report expenses, quality certification subsidy, technology patent subsidy, interest subsidy for technology up-gradation, etc.

1. For providing directed incentives, various districts of the State have been divided in the following two categories:-

(i) General area - All districts except those mentioned in clause (ii) below;

(ii) Most backward scheduled tribe dominant areas - Areas comprising South Bastar (Dantewara), Bastar, North Bastar (Kanker), Koria, Surguja and Jashpur districts.

2. Investors have been classified in the following three categories:-

(i) Investors from scheduled castes / scheduled tribes;

(ii) Non-Resident Indians and investors bringing 100 percent FDI; and

(iii) General category investors - All other investors except (i) and (i) above.

3. On the basis of size of investment, industries have been classified in the following four categories:-

(i) Small scale industries - As defined by the Government of India from time to time;

(ii) Medium-Large industries - Industries with total capital investment up to Rs. 100 crore except the small scale industries;

(iii) Mega projects - Large industries with total capital investment