J&K GST Linked Incentive (GSTLI)
By Industries & Commerce Department, Government of Jammu & Kashmir
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Quick Answer
Reimbursement of 100% of gross GST paid for up to 10 years, capped at 300% of the unit's investment in plant & machinery.
- Funding amount
- Varies
- Funding type
- Subsidy
- Application deadline
- Rolling
- Location
- Jammu and Kashmir
About this subsidy
The Goods & Services Tax Linked Incentive (GSTLI) under the New Central Sector Scheme 2021 returns the GST a unit in Jammu & Kashmir pays on its output.
The incentive is 100% of gross payment of GST — that is, GST paid through both cash and input tax credit — for a maximum period of 10 years from the date of commencement of commercial production or operation, or until the validity of the scheme, whichever comes earlier.
Two caps shape what you actually receive: the ten-year window, and an overall ceiling of 300% of the investment made in plant and machinery. New units and existing units undertaking substantial expansion can both claim it, so it works as a long-running operating-cost offset for units that have already committed capital in the UT.
Eligibility
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Full eligibility criteria — entity type, stage, sector, founder profile and registration requirements — plus your fit for this program. Sign up to view.
Subsidy providers
Provider
Industries & Commerce Department, Government of Jammu & KashmirJammu · Jammu and Kashmir · India
The Industries & Commerce Department of the Government of Jammu & Kashmir is the Union Territory's department for industrial and commercial development. Its online front door is the J&K Single Window portal, where a business registers once, applies for departmental approvals and…
Learn moreBenefits & Funding
What You Get
Reimbursement of 100% of gross GST payment — GST paid through cash and through input tax credit — for a maximum of 10 years from the date commercial production or operation begins, or until the scheme's validity ends, whichever is earlier. The cumulative benefit is capped at 300% of the unit's investment in plant and machinery, so a unit that invests heavily in capital equipment unlocks a proportionally larger GST offset over the decade.
- Disbursement
- Reimbursement
- Bootstrap friendly
- Yes
Timelines & Process
Applications
Rolling basis
Selection Process
No competitive selection. Claims are verified against GST returns, the certified plant & machinery investment, and the residual headroom under the 300% ceiling.
Application Process
- 1
Register the unit
Register under the New Central Sector Scheme 2021 via the Single Window portal.
You - 2
- 3
- 4
- 5
How to apply
Four steps from draft to disbursement — one action each.
- 1
See the questions before you start
Download every question this programme's application form asks, so you can prepare your answers offline before opening the portal.
- 2
Line up your documents
Keep every document from the checklist ready in one folder. Missing docs are the #1 reason applications get bounced.
- 3
Submit on the official portal
Use the official application link and verify all details before final submission.
- 4
Follow up
Reach out 5–7 days after submitting to confirm receipt and ask about the review timeline.
Frequently Asked Questions
What share of GST is reimbursed?
100% of gross GST payment, covering GST paid through cash and through input tax credit.
How long does the incentive run?
A maximum of 10 years from the date of commencement of commercial production or operation, or till the validity of the scheme, whichever is earlier.
Is there an overall ceiling?
Yes. The maximum amount eligible is 300% of the investment in plant and machinery.
Can an existing unit claim it?
Yes, existing units undertaking substantial expansion are eligible alongside new units.
Does the input tax credit portion count?
Yes, the incentive is explicitly on gross GST payment, which includes GST paid through input tax credit.
Where is it claimed?
Under the New Central Sector Scheme 2021, through the J&K Single Window portal.
Sources
Data on this page is compiled from official program and provider references.
