UNNAII 2024 Amendment Scheme.

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01042026-271494 EXTRAORDINARY PART I-Section 1 PUBLISHED BY AUTHORITY No. 98] NEW DELHI, WEDNESDAY, APRIL 1, 2026/CHAITRA 11, 1948 MINISTRY OF COMMERCE AND INDUSTRY (Department for Promotion of Industry and Internal Trade) NOTIFICATION New Delhi, the 1st April 2026 F. No. P-44015/1/2023-DBA-II.—The Government of India hereby makes the following amendments to the Notification No. P-44015/1/2023-DBA-II S dated 13.03.2024, titled Uttar Poorva Transformative Industrialization Scheme (UNNATI), 2024 for the North-Eastern Region. A. This Scheme may be called the UNNATI, 2024 Amendment Scheme. B. This shall be deemed to have come into force from the date of notification. C. In clause 5 - Application period for registration: i. date "31.03.2026" shall be substituted with "30.09.2026" D. In clause 6 - Grant of registration: i. the sentence "30.09.2026 unless otherwise extended" shall be substituted with "31.03.2027". E. The following sub-clause shall be added after sub-clause 7.3(d): "7.3(e): Substantial expansion may be undertaken at the same or a different location within any NER State applicable only to manufacturing sector, subject to the following conditions: i. The expanded unit must continue the same manufacturing activity as the original unit and must operate under the same GSTIN and company name. ii. Expansion to different locations will be treated as a single integrated project. iii. The investment must meet the minimum criteria for substantial expansion as per clauses 8.2 or 8.4. iv. In cases where substantial expansion is undertaken at a different location within the same state, resulting in a change of zone categorization (i.e., Zone A to Zone B or vice versa), the applicable incentive rates shall be determined based on the zone category of the new expansion location." F. In sub-clause 7.4 (b) Services unit': a) "Health Tourism, Eco-Tourism” shall be replaced with "Cruise ship and houseboat services”. b) After the word “IT-ITeS" and before the word "BPO", the words "(Data Centres only)" shall be inserted. c) After "EV Charging Stations”, “Ropeway/ Amusement Parks/Rides” shall be inserted. d) The following sectors shall be omitted from clause 7.4(b): i. Education (Vocational & Digital/e-learning) ii. Fin-tech & Financial Services iii. BPO iv. Primary Healthcare and Agriculture G. Sub-clause 8.10 - Benefits under other Schemes: i. After the words “Government of India" and before the words “will not be eligible", the words "or State Government" shall be inserted. ii. The word "however" shall be omitted from the second line. iii. In clause 8.10 after the line ending “under this Scheme" and before the line starting “However, the eligible value" the following sentence shall be inserted, namely: “However, units receiving incentives under UNNATI, 2024 may also obtain additional top-up support from State Governments, provided they disclose the benefits availed under UNNATI, 2024 when applying for such support.” H. Sub-clause 11.1.1 - Capital Investment Incentive (CII) i. After sub-clause 11.1.1(a)(ii) this, the following sub-clause shall be inserted, namely: “(iii) Entities with multiple units under the same name but different GST registration numbers may also apply; however, the total incentive per entity in the State shall not exceed ₹250 crore, as per Clause 8.8". ii. In sub-clause 11.1.1, after 11.1.1(f), the following sub-clause shall be inserted, namely, g) Any positive deviation in eligible components shall be restricted to 15% above the appraised value as mentioned in Bank Appraisal Report, subject to the overall incentive ceiling prescribed under Clause 8.8 and availability of budgetary outlay of the Scheme. In case of negative deviation, the minimum investment requirement shall continue to be adhered." I. Sub-clause 11.1.2(d) - Capital Interest Subvention (CIS): iii. In sub-clause 11.1.2(d) after the word ending “Reserve Bank of India.", the following sentence shall be inserted, namely: "The State Bank of Sikkim (SBS) will be considered eligible under the UNNATI, 2024 Scheme." J. Annexure II - Positive List: For Service Sector i. For Service Sector, following service sectors shall be inserted, namely: a. "Health Tourism, Eco-Tourism” shall be replaced with "Cruise ship and houseboat services” at serial no. 2. b. After the word “IT-ITeS” and before the word “BPO”, the words “(Data Centres only)” shall be inserted at serial no. 7. c. After serial no. 10, the following shall be inserted, i. "Ropeway/Amusement Parks/ Rides" ii. For Service Sector, the following service sectors are omitted: a. Education (Vocational & Digital/e-learning) b. Fintech and Financial Services c. BPO d. Primary healthcare and Agriculture under Tech-oriented start-ups/units. GURNEET TEJ, Jt. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. KUMER CHAND Digitally signed by KUMER CHAND MEENA MEENA