Goa State Logistics and Warehousing Incentives Scheme: Subsidy on Electricity Duty

Description
The “Goa State Logistics and Warehousing Incentives Scheme” was launched by the Department of Industries, Government of Goa. The scheme aims to provide financial assistance for the development of the logistics and warehousing industry in the State. The “Subsidy on Electricity Duty” component of the scheme offers eligible Cold Chain Units a 100% reimbursement of the electricity duty paid on High Tension electricity connections, subject to an annual ceiling of ₹5,00,000/- per unit. The applicant must be operating a Cold Chain Unit and must be in continuous operations for a minimum period of six months post the date of notification of the Logistics And Warehousing Policy, 2023,. The scheme is implemented by the Directorate Of Industries, Trade, And Commerce DITC . The applications for this scheme are accepted through the Goa online single-window system.

Benefits
• Reimbursement equivalent to 100% of the electricity duty paid on High Tension electricity connections procured from the State's power distribution department.
• This reimbursement is subject to a ceiling of ₹5,00,000/- (Indian Rupees Five Lakhs) per unit per year.
• The reimbursement pertains exclusively to the electricity duty component paid within the total electricity bill for the stipulated billing period and does not extend to other charges imposed by the State’s power distribution department.
• Reimbursement is restricted to the total electricity duty paid over the course of the most recent 12 consecutive months.
• The billing period must fall after the notification date of the Logistics And Warehousing Policy, 2023.
• Electricity duty paid for residential and colony power consumption, as well as open access power, shall not be considered for reimbursement under this policy.
• Each entity is entitled to benefit from this scheme once per year.
• The entity must not have claimed a similar benefit under any other scheme/program of State or Central Government.
• The entity must provide a minimum of 40% local employment. (The quantum of benefits will be defined by the proportion of Goan employees on payrolls: 60% or above results in 100% benefit quantum; more than 40% but less than 60% results in 80% benefit quantum; less than 40% results in ineligibility).
• The entity must allow and/or grant free access to any official authorized by the Directorate Of Industries, Trade, And Commerce for conducting inspection/supervision of the unit or the registers or holding discussions with the employed employees for ensuring proper utilization of the financial incentives/subsidies granted by the State Government.
• The entity must submit all necessary reports, information and documents specified under the scheme or as required or directed by the Directorate Of Industries, Trade, And Commerce.
• The entity shall pay back the financial incentives received if it is found that the information or documents submitted are incorrect, or if the benefit was obtained by misrepresenting facts.

Eligibility Criteria
1. - The applicant must be operating a Cold Chain Unit.
2. - The applicant must be seeking reimbursement for electricity duty paid on High Tension (HT) electricity connections procured from the State's power distribution department.
3. - The applicant must be applicable only for non-mega industries.
4. - The applicant must own a business unit in Goa and provide Logistics And Warehousing services in Goa.
5. - The applicant must be a Logistics And Warehousing services provider.
6. - The applicant must have a Permanent Account Number (PAN) and should regularly file the Income Tax Returns in the name of the legal entity.
7. - The applicant must be a new or existing entity that involves expansion or diversification, contingent upon compliance with all other conditions specified in this policy.
8. - The applicant must be in continuous operations for a minimum period of six months post the date of notification of Logistics And Warehousing Policy, 2023.
9. - The applicant must have incurred the expenses (electricity duty paid) post the date of launch of the Logistics And Warehousing Policy, 2023,.
10. - The applicant must not have claimed a similar benefit under any other scheme/program of State or Central Government.
11. - The applicant must provide a minimum of 40% local employment (employees who are employed continuously during the claim year and are on the payroll of the unit for that year shall be considered).
12. ****The benefits under this scheme are subject to first come first serve basis subject to availability of funds in a particular fiscal year.***
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Application Process
Step 1: *The entity who wishes to avail incentives must first be registered on the Goa Online portal (www.goaonline.gov.in) and must have already obtained necessary business approvals through the portal.
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*The entity who wishes to avail incentives must first be registered on the Goa Online portal (www.goaonline.gov.in) and must have already obtained necessary business approvals through the portal.

Step 2: Step 1: Visit the Official Web Portal of Goa Online. At the top right corner, click "Register".
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Step 1: Visit the Official Web Portal of Goa Online. At the top right corner, click "Register".

Step 3: Step 2: On the next page, verify your Email ID and Mobile Number using OTP. You will be redirected to the Registration Page.
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Step 2: On the next page, verify your Email ID and Mobile Number using OTP. You will be redirected to the Registration Page.

Step 4: Step 3: On the Registration Page, fill in all the mandatory fields of the registration form. Create a Login Name and a strong Password. Carefully read the Declaration and the Terms & Conditions, and tick the checkboxes. Fill in the Captcha Code, a…
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Step 3: On the Registration Page, fill in all the mandatory fields of the registration form. Create a Login Name and a strong Password. Carefully read the Declaration and the Terms & Conditions, and tick the checkboxes. Fill in the Captcha Code, and click "Register/Signup".

Step 5: Step 4: Login to the website using your Login Name and Password. Fill in the Captcha Code, and click "Login".
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Step 4: Login to the website using your Login Name and Password. Fill in the Captcha Code, and click "Login".

Step 6: Step 5: In the top ribbon, click on "Services", then click on "IT Services". Click on "Incentives on Logistics and Warehousing Sector". You will be taken to the application form for the scheme. Fill in all the mandatory fields and upload all the m…
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Step 5: In the top ribbon, click on "Services", then click on "IT Services". Click on "Incentives on Logistics and Warehousing Sector". You will be taken to the application form for the scheme. Fill in all the mandatory fields and upload all the mandatory documents.

Step 7: Step 6: Submit the application. A unique registration number will be generated. Note this number for future reference.
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Step 6: Submit the application. A unique registration number will be generated. Note this number for future reference.

Step 8: Step 1: On receipt of the first application claiming incentives, the Directorate Of Industries, Trade, And Commerce (DITC) should raise a query to the applicant for any shortfall in the application form and the documents submitted.
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Step 1: On receipt of the first application claiming incentives, the Directorate Of Industries, Trade, And Commerce (DITC) should raise a query to the applicant for any shortfall in the application form and the documents submitted.

Step 9: Step 2: Upon successful verification of the applications and documents submitted, DITC should designate an official to inspect the Entity and verify all the records/documents as per the verification-cum-recommendation of the operational guidelines…
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Step 2: Upon successful verification of the applications and documents submitted, DITC should designate an official to inspect the Entity and verify all the records/documents as per the verification-cum-recommendation of the operational guidelines with checklist as Annexed (Annexure X). The inspecting officers are responsible for the inspection and must upload the inspection reports in the portal within 48 hours, which will be made available to the entrepreneur through their login.

Step 10: Step 3: After receipt of the Inspection Report, the application is marked to the Chief Executive Officer, Goa Investment Promotion And Facilitation Board (Goa-IPB) for due diligence.
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Step 3: After receipt of the Inspection Report, the application is marked to the Chief Executive Officer, Goa Investment Promotion And Facilitation Board (Goa-IPB) for due diligence.

Step 11: Step 4: Following the receipt of the recommendation from the Chief Executive Officer (Goa-IPB), DITC will prepare the appraisal note for each case for placing before the Incentive Review Committee.
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Step 4: Following the receipt of the recommendation from the Chief Executive Officer (Goa-IPB), DITC will prepare the appraisal note for each case for placing before the Incentive Review Committee.

Step 12: Step 5: DITC will call for the Incentive Review Committee meeting and deliberate on the incentive application, where the Incentive Review Committee shall scrutinize and sanction the claims.
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Step 5: DITC will call for the Incentive Review Committee meeting and deliberate on the incentive application, where the Incentive Review Committee shall scrutinize and sanction the claims.

Step 13: Step 6: After receiving the Incentive Review Committee recommendations, DITC will prepare the approval note for placing before the Accounts Department for disbursing incentives. All sanctioned claims will be organized chronologically and disbursed…
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*The inspection report will be made available to the entrepreneur through their login on the online portal.
*The processing of the application and the disbursement of the incentive amount will be completed within a maximum period of 90 days from the date of the application received till the amount is disbursed.

Step 14: Step 1: Subsequent Inspections. The concerned inspecting officers shall inspect the units once in 6 months after the first inspection/from the date of the previous inspection.
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Step 1: Subsequent Inspections. The concerned inspecting officers shall inspect the units once in 6 months after the first inspection/from the date of the previous inspection.

Step 15: Step 2: Filing Annual Reports. The annual reports and annual performance reports shall be obtained from the entity during the inspection, and the same shall be uploaded in the portal. Subsequent claims received shall be processed based on the earl…
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Step 2: Filing Annual Reports. The annual reports and annual performance reports shall be obtained from the entity during the inspection, and the same shall be uploaded in the portal. Subsequent claims received shall be processed based on the earlier inspection/performance report filed without inspecting the unit again physically.

Required Documents
• Aadhaar Of Proprietor In Case Of Proprietorship, Managing Director In Case Of Partnership Firm, Company (Limited Liability Partnership), Co-Operative Society, Trust.
• Authority Letter/Power Of Attorney For Availing Incentives (In Case Of Partnership And Companies Only).
• Permanent Account Number Of The Business.
• Trade License.
• Shop And Establishment License/Factory License/Property Tax Number.
• Electricity Bill In The Name Of The Unit.
• Goods And Services Tax Certificate.
• Registration Certificate.
• Land Lease/Sale Agreement/Sale Deed.
• Annual Report Of The Promoter Company/Companies.
• Board Resolution/Partnership Deed.
• Certificate By Chartered Accountant For Not Applying For Any Reimbursement Listed In ‘The Goa State Logistics And Warehousing Incentives Scheme, 2025’, Under Any Other Government Schemes.
• Cancelled Cheque Leaf (For Disbursement).
• A Copy Of Payroll Of The Unit Highlighting The Number Of Total Employees And Monthly Salaries Paid To Them In That Year.
• Copy Of Employees' Provident Fund/Employees' State Insurance Registration.
• A Certificate From Chartered Accountant Giving Details Of Salary Paid To The Employees Unit-Wise (In Case Of More Than One Unit Of Any Kind Of The Same Entity).
• Consent To Operate From Goa State Pollution Control Board.
• First Sale Bill And First Transaction Copy.
• Sale Bill And Transaction Copy Of The Sixth Month From The Date Of Commencement Of Commercial Operations.
• Details Of Power Connection To The Cold Chain Operating Unit(s).
• Original Copy Of Power Release Certificate.
• Electricity Bills For The Period.
• Payment Receipt For The Period Claimed.

Frequently Asked Questions
Q: What mandatory financial documentation or tax requirements must the entity possess and maintain compliance with to be considered an eligible applicant for these incentives?
A: All entities applying must possess a Permanent Account Number (PAN) and must ensure they regularly file the Income Tax Returns using the name of the legal entity that is applying for the benefits.
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Q: After submitting a complete application for any financial incentive under the umbrella scheme, what is the maximum time period generally required for the application to be fully processed and the benefit funds to be disbursed?
A: The entire processing of the application and the disbursement of the incentive amount will be completed within a maximum period of 90 days, calculated from the date the application was formally received by the Directorate of Industries, Trade and Commerce.
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Q: Is there a mandatory requirement regarding the percentage of local employment that my entity must maintain on its official payrolls to qualify for support under this incentives scheme?
A: Yes, the entity must ensure the provision of a minimum of 40% local employment. This condition considers employees who are continuously employed and maintained on the unit’s payroll during the claim year.
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Q: If I have received financial assistance or similar benefits for the same purpose from any program managed by the Central or State Government previously, will I still be considered eligible?
A: No, this scheme is not applicable to any entity that has already claimed a similar benefit or incentive for the same purpose under any other existing scheme or program managed by either the State Government or the Central Government.
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Q: What potential legal repercussions or mandatory refund requirements exist if it is later discovered that an entity obtained financial incentives through the submission of false or incorrect information?
A: If incentives were obtained through misrepresentation of facts or in case of misuse, the financial incentive shall be revoked, and the entity undertakes to refund 10 times the concessions claimed.
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Q: What additional steps must I take if my entity is owned by a woman entrepreneur or an entrepreneur belonging to the Schedule Caste or Schedule Tribe communities to ensure appropriate consideration?
A: Entities owned by Women Entrepreneurs or those belonging to Schedule Caste/Schedule Tribe communities must explicitly declare their category when submitting the application for incentives on the Goa Online Portal and provide all necessary required documentation.
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Q: Since governmental funds are finite, how are applications reviewed and prioritized when multiple entities apply for incentives simultaneously within a given fiscal year?
A: The benefits under this scheme are subject to the availability of sufficient funds during a particular fiscal year and are generally processed based on the principle of first come first serve.
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Q: Is there a mandatory prerequisite for both new and existing units detailing the minimum required period of continuous commercial operations immediately following the announcement of the Policy?
A: Yes, all eligible entities must have been in continuous operations for a minimum period of six months subsequent to the official date of notification of the Logistics and Warehousing Policy 2023.
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Q: How is the final value of the sanctioned financial benefit determined, specifically based on the entity’s ability to meet the prescribed targets for Goan employment on its payrolls?
A: If Goan employment is 60% or above, the entity receives 100% of the calculated benefit, but if it is more than 40% yet less than 60%, the entity receives 80% of the calculated benefit, otherwise the entity is ineligible.
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Q: Which specific government department or administrative body has been officially assigned the crucial responsibility of monitoring and successfully implementing the provisions of this incentives scheme?
A: The Directorate of Industries, Trade and Commerce (DITC), which is the department responsible for developing and promoting industries in Goa, has been designated as the nodal department for implementing this incentives scheme.
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Q: Since the scheme is organized into various specific components, do the general clauses outlined in the main document still apply uniformly to every single target scheme introduced within this framework?
A: Yes, all the general clauses and conditions defined in The Goa State Logistics and Warehousing Incentives Scheme, 2025, shall automatically form part of each target scheme, unless specific deviations are clearly indicated in the individual target schemes.
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Q: Should my business unit possess investment or employment figures below certain established thresholds to be eligible to apply for financial assistance under this incentives scheme?
A: Yes, the scheme is exclusively applicable to non-Mega Projects, which are defined as those with investment less than ₹1,00,00,00,000/- and/or employment generation of less than 1000 Goan individuals.
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Q: Once an entity has successfully received financial incentives, what obligations are placed upon it regarding external inspections or the disclosure of official records by government officials?
A: The entity must grant free access to any official authorized by the Directorate of Industries, Trade and Commerce for conducting inspection/supervision of the unit or the registers, or for holding discussions with the employed employees for ensuring the proper utilization of the granted financial incentives.
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Q: For any monetary claim being submitted under this incentive scheme, what is the earliest acceptable date on which the relevant expenditure must have been officially incurred by the entity?
A: For claiming any reimbursement declared through the scheme, the entity must ensure that all the expenses were incurred post the official date of launch of the Logistics and Warehousing Policy 2023.
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