UP Industrial Investment & Employment Promotion Policy 2022
Period (2022-2027)
Incentives to Industrial Units
| Categories | Capital Investment |
| Large | Above ₹50 Cr but below ₹200 Cr |
| Mega | ₹200 Cr or above but below ₹500 Cr |
| Super Mega | ₹500 Cr or above but below ₹3,000 Cr |
| Ultra-Mega | ₹3,000 Cr or above |
Stamp Duty Exemption
100% in Bundelkhand & Poorvanchal,
75% in Madhyanchal & Paschimanchal (except Gautam Buddh Nagar & Ghaziabad)
50% in Gautambuddh Nagar & Ghaziabad districts
Net SGST Reimbursement: Reimbursement of 100% of the net SGST amount deposited in State’s account, subject to following
| Particulars | Large | Mega | Super Mega | Ultra-Mega | |
| Annual % of net SGST Reimbursement | 100% | 100% | 100% | 100% | |
| Period of reimbursement (in years) | 6 | 12 | 14 | 16 | |
| Gautam Budh Nagar & Ghaziabad |
Annual Ceiling as % of ECI | 16% | 7% | 6% | 5% |
| Overall Ceiling as % of ECI | 80% | 80% | 80% | 80% | |
| Madhyanchal & Paschimanchal (except Gautam Budh Nagar & Ghaziabad districts) |
Annual Ceiling as % of ECI | 18% | 17% | 14% | 13% |
| Overall Ceiling as % of ECI | 90% | 200% | 200% | 200% | |
| Bundelkhand & Poorvanchal |
Annual Ceiling as % of ECI | 20% | 25% | 21% | 19% |
| Overall Ceiling as % of ECI | 100% | 300% | 300% | 300% | |
Incentives to Private Industrial Parks
- Incentives to developers of Private Industrial Parks (Having min. 5 units with no single unit occupying more than 80% of the total allocable area):
- 20 acres or more in Bundelkhand & Poorvanchal and 30 acres or more in Madhyanchal and Paschimanchal
- Capital subsidy @ 25% of ECI (except land cost) – Max. up to ₹40 Cr in Madhyanchal & Paschimanchal, ₹45 Cr in Bundelkhand or Poorvanchal
- Capital subsidy @ 25% of the cost of Hostel/ Housing (except land cost) for workers in the Industrial Park – Max. up to ₹25 Cr
- 100% exemption on stamp duty on the purchase of land
- More than 100 acres
- Capital subsidy @ 25% of ECI (except land cost) – Max. up to ₹80 Cr
- Capital subsidy @ 25% of the cost of Hostel/ Housing (except land cost) for workers in the Industrial Park – Max. up to ₹50 Cr
- 100% exemption on stamp duty on the purchase of land
70% of incentives will be released on completion of park development, the next 10% on completion of allotment of envisaged plots and the final 15% after the units in the park start their commercial operations.
Investment Promotion Subsidy
A one-time choice of choosing one option between three mutually exclusive options during the time of application. One additional chance of changing the Option after the application has been processed by the Evaluation Committee and is pending for the approval of the High-Level Empowered Committee or the Empowered Committee, as the case may be.
Fast track Land Allotment
Preferential land allotment on fast-track basis for following category of investors –
Super Mega and above category as per DPR
Mega projects meeting the following conditions:
Projects with 100% Foreign Direct Investment
Companies featuring in Fortune Global-500 in last 3 consecutive years
Companies featuring in Economic Times-200 in last 3 consecutive years
Companies featuring in Forbes Global-2000/ Asia best – 200 companies in last 3 consecutive years
Large+ category projects which are industrial PSUs of any State/Central Govt with majority Govt holding
In industrial areas where direct land allotment is allowed, the concerned IDA will directly allot the plot in favour of investor. In case of multiple application, highest investor will be allotted.
In Industrial areas where land is allotted through auction, land will be allotted directly at Base rate of the Plot + additional 15% of the base rate. In case of multiple application, highest investor will be allotted.
In areas outside any IDA/ DA or Urban Local body, State to acquire land 1.25 times of that required by eligible unit so that a minimum of 4 more industrial units can be set up in the additional land so acquired and an industrial area can be developed
Facilitating land aggregation for Private Industrial Parks
Government will facilitate private players in land acquisition outside Industrial Development Authorities, Housing Development Authorities, Urban Local Bodies or other notified areas
Applicable for Private Industrial Parks of more than 100 acres and having min 5 units with no single unit occupying 80% of the allocable industrial area
Towards this, a License will be provided on acquisition (with registered sale deed) of 25% of total proposed land area. No map approval to others in such licensed areas and development/ construction to be controlled. The developer will have exclusive rights of development/ construction in the licensed area.
Detailed Project Report (DPR) to be submitted within 18 months. 60% of the total land acquisition (including land pooling agreement) must be complete by then.
Map approval after 75% land acquisition (including land pooling agreement)and to be completed within 2 years from license date. UPSIDA will be the map approval agency.
After 80% of the total proposed land is aggregated by the developer, if any issue is faced in acquisition of remaining land, UPSIDA will acquire the same on submission of Bank Guarantee of equivalent amount.