Tripura Post-5-Year Incentives

After five years of operation: 25% net GST, power support including a Rs.25 lakh thrust ceiling, and 50% employer EPF and ESI for qualifying MSMEs.

The Tripura Industrial Investment Promotion Incentives Scheme, 2022 (TIIPIS 2022), administered by the Department of Industries and Commerce, Government of Tripura, does not drop every incentive the day a unit completes five years. This head continues a narrower pack for industrial enterprises that keep operating, for a further period of five years.

Three benefits sit together. First, Industrial Promotion Subsidy continues at 25% of Goods and Services Tax (net of input tax) actually paid after 5 years of operation, with the condition that the aggregating subsidy amount paid since commissioning of the project shall not exceed 150% of investment in plant and machinery — that 150% is a lifetime ratio against plant-and-machinery investment, not a rupee figure to store as the award. Second, power charges are provided to all eligible industrial units with connected load of above 20 HP at Rs.5.00 per unit without any upper ceiling; units with connected load up to 20 HP get partial reimbursement of 25% of power charges actually paid, subject to a maximum of Rs.15.00 lakhs per annum per enterprise, and in the case of Thrust Sector Industries the annual upper ceiling is Rs.25 lakhs per enterprise. The Rs.5.00 per unit rate is a tariff support, not the program's amount_max. The highest rupee ceiling named in the clause is Rs.25 lakhs (thrust, up to 20 HP). Third, employment cost subsidy is paid to MSME enterprises with employment of 20 or more persons at 50% of the employer contribution paid towards EPF and ESI after 5 years of operation. That employment line is one component; GST and power remain available to eligible industrial units more broadly, so this program is not an MSME-only gate.

Treat this incentive as its own umbrella continuation program. It is incentive 13 of TIIPIS 2022, claimed through that scheme's process, and distinct from the first-five-year GST, power and employment heads. It is open on a rolling basis with no advertised closing date. Applications go through the State's SWAAGAT single-window portal at https://swaagat.tripura.gov.in/. The money is reimbursement, not a loan and not equity. Founders keep their equity. The support is not repayable.