Maharashtra Package Scheme of Incentive - 2013

PREAMBLE-

The Maharashtra government has recently declared the new Industrial Policy -2013 (Government resolution no. PSI-2013/CT-54/IND-8) (hereinafter referred as PSI-2013) to ensure sustained industrial growth through various innovative initiatives so as to further improve the conducive industrial climate in the State and to provide global competitive edge to the industries in the State.

1                    Applicability of PSI -2013

The PSI -2013 shall remain in operation from the 1st April 2013 up to 31st March,2018.

2                    Coverage under the PSI - 2013

The following categories of Eligible Industrial Units in the Private Sector, Co-operative sector, Central Public Sector, State Public Sector/ Joint Sector shall be eligible to be considered for incentives under the PSI- 2013 :-

                          i.      Industries listed in the First Schedule of the Industries (Development and Regulation) Act, 1951, as amended from time to time

                        ii.      Manufacturing Enterprises as defined in the Micro, Small and Medium Enterprises Development Act, 2006. (MSMED Act, 2006)

                      iii.      Information Technology Manufacturing Units registered with the Directorate of Industries or the Maharashtra Industrial Development Corporation (MIDC) or the Development Commissioner, Santacruz Electronic Export Processing Zone (SEEPZ) or Software Technology Parks of India (STPI) in the State.

                      iv.      Bio-technology Manufacturing Units as specified by the Government from time to time, which are outside the purview of any registering authority mentioned above.

                        v.      Cold Storages

                      vi.      Mechanized Food/Agro Processing Industries in the following sectors:

·   Dairy, Fruit and Vegetable Processing.

·   Grain Processing.

·   Fish Processing.

·   Consumer foods including Packed foods.

·   Non alcoholic beverages from fruits and vegetables.

              vii.      Central Public Sector Units which satisfy the qualifying criteria as defined in PSI-2013 policy

3                    Classification of Areas for PSI-2013:

For the purposes of the PSI- 2013, detailed talukawise classification of different areas of the State as Group, A /B/ C/ D/ D + etc., on the basis of their level of industrial development shall be as given in Annexure-I where -

                          i.            Group A: Denotes Industrially developed areas

                       ii.            Group B: Denotes Areas where some industrial development has taken place, but are less developed than the areas under Group A.

                     iii.            Group C: Denotes Areas, which are less developed than those covered under Group B.

                     iv.            Group D: Denotes the lesser-developed areas of the State, not covered under Group A/ Group B/ Group C.

                        v.            Group D+: Denotes the least developed areas, not covered under Group A/Group B/Group C/Group D.

                     vi.            No Industry District: Denotes District having no industries and not covered under Group A / B/ C/ D & D+.

                   vii.            Naxalism Affected Area: Denotes Area affected by naxalism, as described in GR No NAVIKA-2008/C.R. 209/Ka. 1416 Dated 31.5.2009 ( Annexure II)

4                    Meaning of Micro & Small Manufacturing Enterprises, Medium Manufacturing Enterprises / Large Scale Industries / Mega Projects and Ultra Mega Projects:-

Sr. no.	Type of enterprise	Capital investment
(i)	Micro, Small and Medium Manufacturing Enterprises (MSME)	Up to Rs. 10 crores
(ii)	Large Scale Industries (LSI)	Above Rs. 10 crores

(iii) Mega Projects / Ultra Mega Projects: - Industrial Units satisfying the minimum threshold limits of Fixed Capital Investment or Direct Employment prescribed in the following table shall be classified as Mega Projects/ Ultra Mega Projects.

Type of unit	Taluka / Area classification	Minimum Fixed capital investment (Rs. crore)	Minimum direct Employment (Nos.)
Mega project	A & B	750	1,500
	C	500	1,000
	D & D+	250	500
	No industry district and Naxalism affexted area	100	250
Ultra Mega project	Entire state	1,500	3,000

Provided that -

a.      Mega projects based on employment criteria shall be required to maintain the qualifying direct employment throughout the year and 75% of such employees should be local persons. If the employment criteria is not maintained in any month of the year for which Industrial Promotion Subsidy is claimed, then Industrial Promotion Subsidy shall not be admissible for such year.

b.      Minimum Direct Employment prescribed in the table above should be created within a period of two years from the date of commercial production.

c.       The investment in Captive Power Plant shall not be considered for determining the qualifying criteria for eligibility as Mega Project/Ultra Mega Project.

5                    Meaning of Capital investment / Fixed Assets

The term Fixed Assets shall mean and include:

i)              Land / area in effective possession for a minimum further period equivalent to sum of Eligibility Period and Operative Period, prescribed under the scheme and as required for the project.

ii)            Building, i.e. any built-up area used for the Eligible Unit including administrative building, residential quarters, industrial housing and accommodation for all such facilities as are required for the manufacturing processes.

iii)          Plant and Machinery, i.e. Tools and equipment including handling and haulage equipment or tools as are necessarily required and exclusively used for sustaining the working of the Eligible Unit.

iv)         The cost of development of the location of the Eligible Unit, such as fencing, construction of roads and other infrastructure facilities which the Eligible Unit has to incur under the project.

v)           Installation charges and pre-operative expenses capitalized.

vi)         Technical know-how including cost of drawings and know-how fees.

vii)       The amount paid to the Electricity Distribution Company for supply of power to the Eligible Unit, or to the Maharashtra Industrial Development Corporation (MIDC) for development of infrastructure for the Eligible Unit, or to any other Government Agency for similar purpose.

viii)     For Mega Project/Ultra Mega Project –

a)      The Tooling acquired by the Mega Project / Ultra Mega Project may be located at the premises of various ancillary units of the Mega Project within the State, limited to maximum 40% of the total plant and machinery of the Mega Projects/ Ultra Mega Project .

b)      If Mega Project / Ultra Mega Project wants to support certain captive process vendors who may put up investment purely and entirely for the purpose of carrying out certain processes in the overall manufacturing process of the Mega Project/ Ultra Mega Project, the investment made by such captive process vendors would also qualify for being counted towards the fixed capital investment of the Mega Project / Ultra Mega Project subject to the following conditions–

·            Such Mega Project/ Ultra Mega Project shall furnish a list of such captive process vendors which it wants to support.

·            Such captive process vendors are located in the same industrial area or higher classified Taluka where the Mega Project / Ultra Mega Project Unit is situated (e.g. if the Mega Project is located in B area, then the captive process vendors should be from the same classified area or from C, D, D+ area or No Industry Districts)

·            Such captive process vendors should be engaged in a part of the manufacturing process (and not components or independent products) of only one Mega Project/ Ultra Mega Project.

6                    FINANCIAL INCENTIVES FOR MSMEs/LSIs UNDER PSI-2013

1.             

2.             

3.             

4.             

5.             

6.             

6.1.            New MSME/LSI Units will eligible for a basket of incentives mentioned in Paras Nos. 6.1 to 6.9 the total quantum of which will be linked to the Fixed Capital Investment. The total quantum of incentives (excluding the incentives at Paras No 6.6 and 6.7) and the Eligibility Period, will be as under : -

Taluka / Area	Ceiling as % of fixed capital investment		No. of years
	Micro, small and Medium Enterprise	LSI	Micro, small and Medium Enterprise	LSI
A	---	--	7	7
B	20	---	7	7
C	40	30	7	7
D	70	40	10	7
D+	80	50	10	7
No industry District	90	70	10	7
Naxalism Affected Area	100	80	10	7

Provided that -

a) The incentives at Para No. 6.9 will also be available to MSME and Large Scale Units in Group A and B areas as well.

b) The total quantum of incentives for the food /agro processing units covered in will be 10% over and above the limits mentioned above and such units will get one more year of eligibility to avail of the incentives.

6.2.            Expansion /Diversification Units: Existing/New Micro, Small and Medium Manufacturing Enterprises, LSI (including Manufacturing IT/BT) Units, qualifying as Expansion/Diversification Units, will also be eligible to get the Incentives for Expansion /Diversification, equivalent to 75% of the incentives admissible for New Units. The eligibility period for availing of the incentives will however be reduced by one year in case of Expansion/Diversification Units.

Example: For example, if an Eligible New Micro, Small and Medium Manufacturing Enterprise located in D area has obtained EC and its date of commencement of commercial production is 09/10/2013, the Eligible unit will be entitled to Industrial Promotion Subsidy, Interest Subsidy, Power Tariff Subsidy, etc all taken together up to a maximum of 70% of its eligible investment for 10 years from 01/11/2013. In addition, the Unit will also be eligible for exemption from payment of Stamp Duty during the Investment period and Electricity Duty exemption for a period of 10 years .

If the Unit in above example is an Expansion / Diversification Unit, then the maximum quantum of incentives in the above example will be 52.5% of its eligible investment and the Eligibility period will be 9 years (Except Electricity Duty exemption).

6.3.            Industrial Promotion Subsidy (IPS) for MSMEs -

(1) The eligible New/Expansion Micro, Small and Medium Manufacturing Enterprises, which are set up in different parts of the State, will be eligible for Industrial Promotion Subsidy (IPS) as follows:

Sr. no.	Taluka / Area Classification	The quantum of Industrial Promotion subsidy every year
1	Naxalism Affected area	VAT on local sales minus Input Tax Credit (ITC) or zero whichever is more + CST payable + 100% of ITC
2	No Industries District	VAT on local sales minus ITC or zero whichever is more + CST payable + 75% of ITC
3	Entire Vidarbha and Marathwada (Other than Sr. No. 1 & 2.)	VAT on local sales minus ITC or zero whichever is more + CST payable + 65% of ITC
4	Group D+ Taluka (Other than Sr.No.1 and 3)	VAT on local sales minus ITC or zero whichever is more + CST payable + 50% of ITC
5	Group D Taluka (Other than Sr.No.1and 3)	VAT on local sales minus ITC or zero whichever is more + CST payable + 40% of ITC
6	Group C Taluka	VAT on local sales minus ITC or zero whichever is more + CST payable + 30% of ITC
7	Group B Taluka	VAT on local sales minus ITC or zero whichever is more + CST payable + 20% of ITC

6.4.            Industrial Promotion Subsidy for Large Scale Industries -

The eligible New/Expansion Large Scale Manufacturing Units, which are set up in different parts of the State, will be eligible for Industrial Promotion Subsidy (IPS) as follows -

Sr. No.	Taluka/Area Classification	The Industrial Promotion Subsidy Every Year
1	Naxalism affected area	100% VAT on local sales minus Input Tax Credit (ITC) or zero whichever is more + CST payable
2	No Industries Districts, Vidarbha and Marathwada	90% VAT on local sales minus ITC or zero whichever is more + CST payable
3	Group D+ Taluka (Other than Sr. No. 1 and 2)	80% VAT on local sales minus ITC or zero whichever is more + CST payable
4	Group D Taluka (Other than Sr. No. 1 & 2)	70% VAT on local sales minus ITC or zero whichever is more + CST payable
5	Group C Taluka	60% VAT on local sales minus ITC or zero whichever is more + CST payable

6.5.            Interest Subsidy:

All eligible new Micro, Small and Medium Manufacturing Enterprises in areas other than Group“A” will be eligible for interest subsidy. The Interest Subsidy will be payable only on the interest actually paid to the Banks and Public Financial Institutions on the amount of term loans taken for acquisition of Fixed Assets. The amount of interest subsidy will be calculated @ effective rate of interest, after deducting the interest subsidy receivable from any institution or under any Govt. of India Scheme and the penal/compound interest or 5 % per annum, whichever is less. The quantum of interest subsidy payable every year will not exceed the bills paid for electricity consumed during the relevant year.

6.6.            Exemption from Electricity Duty -

All Eligible New Units in Group C, D, and D+ areas and No-Industry District(s) and Naxalism affected Area will be exempted from payment of Electricity Duty during eligibility period not exceeding 15 years. In Group A and B areas, 100% Export Oriented Units (EOUs), Information Technology Manufacturing Units and Bio-Technology Manufacturing units will also be exempted from payment of Electricity Duty for a period of 7 Years. Necessary Notification under the provisions of the Electricity Duty Act 1958 will be issued separately by the Energy Department.

6.7.            Waiver of Stamp Duty

New Units as well as Units undertaking Expansion/ Diversification (including Mega and Ultra Mega Projects) will be exempted from payment of Stamp duty during the Investment period in Group “C, D, D+ Talukas, No Industry Districts and Naxalism affected areas. However, in Group A and B areas, stamp duty exemption would be available as given below:

·         BT Manufacturing and IT Manufacturing Units in Public Parks : 100%

·         BT Manufacturing and IT Manufacturing Units in Private Parks : 75%

·         Mega Projects - 50% for first conveyance deed only

Explanation: Eligible New/Expansion Units of PSI-2007 will also be eligible for Stamp Duty Exemption during their investment period.

Necessary Notification under the provisions of the Bombay Stamp Act 1958 will be issued separately by the Revenue & Forest Department.

6.8.            Power Tariff Subsidy

Eligible New Micro, Small and Medium Enterprises (MSME) will be eligible for power tariff subsidy. The subsidy will be to the tune of Rs 1/- per unit for the Units located in Vidarbha, Marathwada, North Maharashtra and the Districts of Raigad, Ratnagiri and Sindhudurg in Kokan Region and Rs 0.50 per unit for the Units in other areas of the State for a period of 3 years from the date of commencement of commercial production, for the energy consumed and paid. The Units in Group “A” areas will however not be eligible for this incentive.

6.9.            Incentives for Strengthening MSMEs and LSIs

The followings incentives shall be admissible to the MSMEs and LSIs so as to promote Quality Competitiveness, Research & Development, Technology Upgradation, Water & Energy Conservation, Cleaner Production Measures and Credit Rating -

a.         New MSMEs and Expansion thereof in all categories of areas will be eligible for following incentives –

(i)           5% subsidy on capital equipment for Technology Up –gradation, subject to a maximum of Rs.25 lacs

(ii)         75 % subsidy on the expenses incurred on quality certification limited to Rs. 1 Lakh .

(iii)       25% subsidy on capital equipment for cleaner production measures ,limited to Rs.5 Lakhs

(iv)       75 % subsidy on the expenses incurred on patent registration limited to Rs. 10 Lakh for the National patents and Rs. 20 lakh for the International patents.

b.         Incentives for Credit Rating of MSMEs in all categories of areas -

75% of the cost of carrying out Credit Rating by Small Industries Development Bank of India/ Government accredited Credit Rating Agency, limited to Rs. 40,000.

c.          New MSMEs, LSI and Expansion thereof will be eligible for the following incentives in all categories of areas -

(i)           75% of cost of water audit limited to Rs. 1.00 lakh.

(ii)         75% of cost of energy audit limited to Rs. 2.00 lakh.

(iii)       50% of the cost of Capital Equipment under the measures to conserve / recycle water, limited to Rs. 5 lakh

(iv)       50% of the cost of Capital Equipment for improving energy Efficiency, limited to Rs. 5 lakh.

6.10.        Incentives for Units coming up in Naxalism affected Talukas

New/Expansion Units, setting up manufacturing industrial facilities in Naxalism affected Talukas (Annexure – II) and employing at least 75 % local persons from the Naxalism affected areas will be eligible for incentives .

7                    Incentives for Mega projects/ Ultra mega projects

The quantum of incentives for Mega Projects and Ultra Mega Projects shall be decided by the High Power Committee under the chairmanship of the Chief Secretary, Government of Maharashtra on a case to case basis. However the Cabinet Sub Committee for Industry, under the chairmanship of the Chief Minister of Maharashtra will have the powers to sanction customized package of incentives and even offer special / extra incentives for prestigious Mega Projects / Ultra Mega Projects, on a case to case basis.

8                    Yearly cap for the incentives

·         The amount of incentives to be disbursed to the MSMEs and LSI Units every year will be limited to the total quantum of incentives divided by the number of years as per the applicable Eligibility period with the provision of carrying forward the differential between the actual sanctioned amount for a given year and the yearly disbursement limit.

·         For Mega Projects/ Ultra Mega Projects, if the E.C. Period is more than 10 years, the yearly limit on disbursement amount shall be equal to 1/10 of the total quantum of incentives or Industrial Promotion Subsidy sanctioned for that year whichever is less. The Carry forward principle will be applicable. The balance quantum of incentives will be allowed to be availed of after 10 years with yearly cap as above. Proportionate quantum of incentives will be calculated for a part of the year.

Example 1: If the unit is eligible for the total quantum of Rs.1000 and the E.C. period is 10 years, then actual incentives disbursed to such unit, shall not exceed Rs.100 (1000/10) in a given year even though the amount of total incentives sanctioned for that year is more than Rs. 100. The difference (yearly sanctioned amount minus yearly disbursement limit) can be carried forward for the Subsequent years of E. C. period, such that the actual disbursement of incentives is not more than Rs.100 in any year.

Example 2: If the unit is eligible for the total quantum of Rs.1000 and the E.C. period is 10 years, then actual incentive disbursed to such unit, shall not exceed Rs.100 (1000/10) or the incentives sanctioned (say Rs.70) for that year whichever is less ( i.e. Rs.70). The difference (i.e.Rs.30) can be carried forward for the further E. C. period. In the next year, if the total incentives sanctioned are Rs. 140, then the unit will be eligible for disbursement of Rs. 100 (i.e. yearly maximum disbursement limit) and Rs. 30 towards the carried forward amount .

9                    Illustration explaining VAT/ CST and interest refund mechanism

If any company wants to make investment in Wada which is D+ zone in such case, in following manner refund can be claimed.

Scenario 1: If unit MSME unit i.e. investment less than 10 crores

Under the PSI scheme, for unit in D+ zone, the State Government will refund 80% of total capital investment in the entity, over a period of 10 years. The refund will be given by way of VAT, CST and Interest subsidy.

Thus, if Rs. 10 crore is capital investment in a D+ zone, the financial incentives available are as follow:

Capital investment	10 crore
Refund eligible	8 crore in 10 years
eligible refund per year	0.80 lacs

Hence, unit will be eligible to get refund of Rs. 80 lacs in each year.

In above case, if unit has made purchases of 1.6 crore and sale of 6.4 crore. In such case, VAT paid on purchase @12.5% will be Rs. 20 lacs and VAT payable @12.55 will be Rs. 80 lacs on sale. In such case, refund calculation will be as follow:

1) VAT / CST refund	Amount (in crore)
(A) VAT collected	Rs. 0.80
(B) VAT paid on purchase	Rs. 0.20
(C) VAT Paid (A-B)	Rs. 0.60
(D) 50% of VAT Paid on purchase	Rs. 0.10
VAT eligibility (C + D )	Rs. 0.70

Hence, total VAT eligible for refund will be Rs. 70 lacs

Further, unit has taken bank loan and on such bank load paid interest @12% of Rs. 24 lacs. So from such interest only 5% interest is allowed to take refund. Hence, up to Rs. 10 lacs can be taken as refund. In such scenario following amount can be claimed as interest subsidy:

2) Interest subsidy
Interest paid	10 lacs
Electricity bill	7 lacs
Claimable refund	10 lacs

Based on above working, total maximum refund can be claimed as follow:

Total refund of VAT / CST and interest
VAT refund	Rs. 0.70 lacs
Interest refund	Rs. 0.10 lacs
Total refund	Rs. 0.80 lacs

Hence, total refund can be claimed of Rs. 80 lacs. In addition to such refund, unit can also claim subsidy of electricity duty, stamp duty waiver etc.

Scenario 2: If unit LSI unit i.e. investment more than 10 crores

Under the PSI scheme, for unit in D+ zone, the State Government will refund 50% of total capital investment in the entity, over a period of 7 years. The refund will be given by way of VAT, CST and Interest subsidy.

Thus, if Rs. 14 crore is capital investment in a D+ zone, the financial incentives available are as follow:

Capital investment	14 crore
Refund eligible	7 crore in 7 years
eligible refund per year	1 crore

Hence, unit will be eligible to get refund of Rs. 1crore in each year.

In above case, if unit has made purchases of 16 crore and sale of 24 crore. In such case, VAT paid on purchase @12.5% will be Rs. 2crore and VAT payable @12.5% will be 3 crore on sale. In such case, refund calculation will be as follow:

1) VAT / CST refund	Amount (in crore)
(A) VAT collected	Rs. 3.00
(B) VAT paid on purchase	Rs. 2.00
(C) VAT Paid (A-B)	Rs. 1.00
(D) 50% of VAT Paid on purchase	Rs. 1.00
VAT eligibility (C + D )	Rs. 2.00

Hence, total VAT eligible for refund will be Rs. 2 crore

Further, unit has taken bank loan and on such bank load paid interest @12% of Rs. 24 lacs. So from such interest only 5% interest is allowed to take refund. Hence, up to Rs. 10 lacs can be taken as refund. In such scenario following amount can be claimed as interest subsidy:

2) Interest subsidy
Interest paid	10 lacs
Electricity bill	7 lacs
Claimable refund	10 lacs

Based on above working, total maximum refund can be claimed as follow:

Total refund of VAT / CST and interest
VAT refund	Rs. 2 crore
Interest refund	Rs. 0.10 lacs
Total refund	Rs. 1 crore

Hence, total refund can be claimed of Rs. 1 crore. In addition to such refund, unit can also claim subsidy of electricity duty, stamp duty waiver etc.

Annexure 1 – classification of Talukas / Areas

1        Group A : Following talukas of districts are under group A zone

District	Talukas		District	Talukas
Greater Mumbai	Greater Mumbai		Pune	Pune City, Maval, Haveli@, Bhor @, Daund @ , Shirur @, Khed @, Mulshi @
Raigad	Alibag @, Uran, Panvel, Karjat@, Khalapur, Pen@, Roha		Thane	Thane Vasai Palghar Kalyan Ulhasnagar Ambernath

2        Group B: Following talukas of districts are under group B zone

District	Talukas		District	Talukas
Thane	Dahanu, Murbad		Raigad	Alibag $, Pen $, Sudhagad
Pune	Haveli $, Mulshi $		Nasik	Nasik

3        Group C: Following talukas of districts are under group C zone

District	Talukas		District	Talukas
Thane	Bhivandi, Shahapur		Raigad	Karjat $, Mahad, Mangaon, Murud
Ratnagiri	Ratnagiri, Chiplun		Pune	Shirur $, Daund $, Bhor $, Khed $, Indapur, Baramati, Purandar
Nasik	Niphad, Sinnar

4        Group D: Following talukas of districts are under group D zone

District	Talukas		District	Talukas
Raigad	Shrivardhan		Ratnagiri	Khed
Sindhudurg	Vengurla		Pune	Ambegaon, Junnar
Solapur	Solapur ( North ), Pandharpur, Malshiras		Satara	Satara, Khandala, Koregaon Phaltan, Khatav, Karad, Mahabaleshwar
Sangli	Miraj		Nasik	Dindori, Yeola, Igatpuri
Kolhapur	Karveer, Panhala, Hatkanangale, Shirol		Ahmednagar	Nagar, Rahuri, Shrirampur Newasa, Karjat, Shrigonda Akola, Sangamner, Kopergaon, Rahata
Aurangabad	Aurangabad
Dhule	Dhule		Jalgaon	Jalgaon, Yawal, Chalisgaon Amalner, Dharangaon
Nagpur	Nagpur City

5        Group D+: Following talukas of districts are under group D+ zone

District	Talukas		District	Talukas
Thane	Jawhar, Mokhada, Talasari, Wada, Vikramgad		Ratnagiri	Guhagar, Dapoli, Lanja, Mandangad, Rajapur, Sangameshwar
Raigad	Poladpur, Mhasala, Tala		Sindhudurg	Kankavli, Kudal, Sawantwadi Malvan, Deogad, Vaibhavwadi, Doda Marg
Pune	Velhe		Satara	Wai, Man, Patan, Jaoli
Solapur	Barshi, Akkalkot, Solapur (South), Mohol Mangalwedhe, Sangole Karmala, Madha		Sangli	Tasgaon, Khanapur, Atapadi Jat, KavatheMahaankal, Walwa, Shirala, Kadegaon, Palus
Kolhapur	Kagal, Gadhinglaj, Chandgad, Ajra, Bhudargad, Radhanagari Bavada, Shahuwadi		Nasik	Peth, Surgana, Kalwan, Baglan, Chandwad, Nandgaon, Trimbakeshwar Deola Malegaon
Ahmednagar	Shevgaon, Pathardi Jamkhed, Parner		Dhule	Sakri, Shirpur, Shindkheda
Nandurbar	Nandurbar, Nawapur Shahade, Talode, Akrani Akkalkuva		Jalgaon	Chopada, Raver, Edalabad Bhusawal, Jamner, Pachora Bhadgaon, Parola, Erandol Bodwad
Aurangabad	Khuldabad, Kannad, Soegaon, Sillod, Paithan Gangapur, Vaijapur Phulambri		Jalna	Jalna, Ambad, Jafferabad Partur, Bhokardan, Badnapur, Ghangsavangi Mantha
Beed	Beed, Georai, Majalgaon Ambejogai, Kaij, Patoda Ashti, Dharur, Parli Wadavani, Shirur Kasar		Osmanabad	Osmanabad, Kalamb, Omerga, Tuljapur, Paranda Bhum, Washi, Lohara
Parbhani	Parbhani, Jintur, Selu Gangakhed, Pathri Palam, Purna, Manawat Sonpeth		Latur	Latur, Ahmedpur, Udgir, Nilanga, Ausa, Chakur, Deoni, Shirur-Anantpal, Jalkot, Renapur
Nanded	Nanded, Bhokar, Hadgaon, Kinwat, Biloli, Mahur Deglur, Mukhed,Kandhar Loha, Mudkhed, Ardhapur, Naigaon, Dharmabad, Umari, Himayatnagar,		Amravati	Amravati, Achalpur, Bhatkuli Nandgaon-Khandeshwar, Chandur Bazar, Morshi,Warud, Chandur Rly, Teosa, Daryapur, Anjangaon –Surji, Chikhaldara, Dharni Dhamangaon- Rly.
Akola	Akola, Barshitakli, Akot Telhara, Balapur, Patur Murtijapur		Washim	Washim, Malegoan, Risod Mangrulrpir, Manora, Karanja
Buldhana	Buldhana, Chikhali Shegaon, DeulgaonRaja Malkapur, Motala, Lonar Nandura, Jalgaon Jamod Sangrampur, Khamgaon Mehkar, Sindakhed–Raja,		Yavatmal	Yavatmal, Babhulgaon, Kalamb, Kelapur, Ralegaon Ghatanji, Wani, Maregaon Pusad, Mahagaon, markhed, Darwaha, Ner, Digras, Arni Zari-Jamdi
Nagpur	Nagpur (R), Kamptee Hingana, Katol, Narkhed Savner, Kalmeshwar,   Ramtek, Parseoni, Mauda, Umred, hiwapur , Kuhi		Bhandara	Bhandara, Pauni, Tumsar, Mohadi, Sakoli, Lakhandur Lakhani
Gondia	Gondia, Goregaon, Tirora, Arjuni-, Morgaon Deori, Sadakarjuni, Amgaon , Salekasa		Wardha	Wardha, Deoli, Seloo, Arvi Karanja, Ashti, Hinganghat Samudrapur
Chandrapur	Chandrapur, Gondpipri, Mul, Warora, Chimur, Bhadravati, Brahmapuri, Sindewahi, Nagbhid, Rajura, Korpana, Sawali, Pobhurna, Ballarpur, Jiwati

6        Group No Industry district:  Following districts are under ‘no industry district’

Name of districts: 1) Hingoli   2) Gadchiroli

@: Within MMR            $: Outside MMR

Annexure – II : Naxalism affected Talukas

(Government Resolution of Planning Department No. NAVIKA-2008/C. R. 209/Ka. 1416, Dated 31/5/2009 )

Sr. no.	District	Talukas
1.	Gadchiroli	All Talukas
2.	Gondiya	All talukas
3.	Chanrapur	Chandrapur, Gondpipri, Rajura, Korpana, Jiwati, Ballarsha, Pobhurna, Mul, Sawali
4.	Bhandra	Sakoli, Lakhandur, Lakhani
5.	Yavatmal	Pandharkawda, Wani, Zari-Jamdi, Ghatanji, Arni
6.	Nanded	Kinwat

  

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