Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-13102025-266888
EXTRAORDINARY
PART I—Section 1
PUBLISHED BY AUTHORITY
No. 305]
NEW DELHI, FRIDAY, OCTOBER 10, 2025/ASVINA 18, 1947
MINISTRY OF TEXTILES
NOTIFICATION
New Delhi, the 9th October, 2025
Amendment to Notification No.12015/03/2020-IT Dated 24.09.2021
Subject: Production Linked Incentive (PLI) Scheme for Textiles – Amendments and Addition in the Scheme
1. F.No.12014/01/2024-MMF(Part-I).-In continuation to Production Linked Incentive Scheme for Textiles vide Notification No.12015/03/2020-IT Dated 24.09.2021 and amendments issued from time to time, the following amendments/addition to address the issue related to genuine hardships arising during the course of implementation of the Scheme:
2. PRODUCT DETAILS
2.1 The Scheme proposes to incentivise additional MMF Apparel items as specified in Annexure-I and additional MMF Fabrics as specified in Annexure-II. For the purpose of calculating eligible turnover, only those MMF Apparel and Fabric products will be considered whose descriptions in the GST Invoice correspond to the relevant 8-digit HS codes listed in the respective Annexures.
2.2 In all subsequent Rounds of applications, new applicants shall be eligible to apply for the additional notified HSN codes pertaining to MMF Apparel and MMF Fabrics, as listed in the relevant Annexures.
2.3 Additional Window for Existing Applicants: An additional application window shall be introduced for all existing applicants, permitting them to apply with a fresh investment that is at least 15% of the prescribed minimum threshold applicable to that segment of the Scheme. Incentives under this provision shall be extended for production undertaken during the current financial year and on a prospective basis.
3. SCHEME SEGMENT AND INCENTIVES
3.1 Scheme Part -I: For all subsequent Rounds of applications, new applicants (i.e. any person which includes firm/company willing to invest a minimum Rs.150 crore in Plan Machinery, Equipment and Civil Works (excluding land and administrative building cost) to produce products of notified lines, shall be eligible to apply for participation in this part of the scheme.
3.2 Scheme Part -II: For all subsequent Rounds of applications, new applicants (i.e. any person which includes firm/company willing to invest a minimum Rs.50 crore in Plan Machinery, Equipment and Civil Works (excluding land and administrative building cost) to produce products of notified lines, shall be eligible to apply for participation in this part of the scheme.
3.3 For all the applicants earlier eligibility for participation by forming a company registered under Companies Act,2013, before commencement of investment has been removed and is replaced with the condition that an applicant company shall be required to establish a separate project unit under the existing company for the purpose of availing the incentive under PLI Scheme and to maintain distinct books of accounts in order to determine the investment threshold and turnover. Only new investments made by a company to be considered as eligible investment for the purpose of the Scheme.
3.4 With effect from FY 2025–26, the minimum additional incremental turnover requirement shall be reduced from 25% to 10% starting from the second performance year and for all subsequent years. This revised threshold shall apply for the purpose of determining eligibility for incentives beyond Year I of performance.
3.5 After the Year I of the performance for the subsequent years the minimum additional incremental turnover of 25% is reduced to 10% from the 2nd performance year and subsequent years to qualify for the incentive to be made effective from 2025-26
4. COMMON CONDITIONS FOR BOTH PARTS OF THE SCHEME
4.1 Fixed Tenure with Conditional Entry Extension: The total fund outgo and duration of the Scheme shall remain fixed. Subject to availability of funds, entry of new applicants shall be permitted until FY 2025–26. This provision aims to extend the gestation period and facilitate production by addressing operational hardships. In such cases, incentives shall be admissible for the Scheme period up to FY 2028-29.
5. SCHEME GUIDELINES:
5.1 Detailed operational guidelines incorporating the above changes will be issued in due course.
6. EFFECT:
6.1 This notification shall come into force from the date of issuance.
PADMINI SINGLA, Jt. Secy.
Product List of MMF Apparels
(Products will be primarily identified at 8 digits HS code)
Annexure-I
+------+--------------+-------------------------------------------------------------------------------------------------------------+---------------+---------------------------------------------+
| Sl. No. | 6 digit HS code | Product description | 8 digit HS code | Product description |
+------+--------------+-------------------------------------------------------------------------------------------------------------+---------------+---------------------------------------------+
| 1 | 611030 | Jerseys, pull-overs, cardigans, waistcoats and similar articles, of man-made fibres, knitted ... | 61103010 | JERSEYS ETC OF SYN FIBRES |
| | | | 61103020 | JERSEYS ETC OF ARTIFICIAL FIBRES |
| 2 | 620193 | Men's or boys' anoraks, windcheaters, wind jackets and similar articles, of man-made fibres ... | 62019300 | OTHER SMLR ARTCLS OF MAN- MDE FBRS |
| 3 | 620293 | Women's or girls' anoraks, windcheaters, wind jackets and similar articles, of man-made fibres ... | 62029310 | WIND AND SKI-JACKETS, WIND CHEATERS |
| 4 | 620343 | Men's or boys' trousers, bib and brace overalls, breeches and shorts of synthetic fibres (excluding ... | 62034300 | TROUSERS, BIB AND BRACE, OVERALLS,BREECHES AND SHORTS OF SYNTHETIC FIBRS,MENS OR BOYS |
| 5 | 610463 | Women's or girls' trousers, bib and brace overalls, breeches and shorts of synthetic fibres, ... | 61046300 | TROUSERS,BIB AND BRACE OVERALLS,BREECHES AND SHORTS OF SYNTHETIC FIBRES |
| 6 | 620463 | Women's or girls' trousers, bib and brace overalls, breeches and shorts of synthetic fibres ... | 62046300 | TROUSERS,BIB AND BRACE OVERALLS, BREECHES AND SHORTS OF SYNTHETIC FIBRES |
| 7 | 620213 | Women's or girls' overcoats, raincoats, car | 62021300 | OVERCOATS,RAINCOATS,CAR COATS,CAPES,CLOAKS AND |
| | | coats, capes, cloaks and similar articles, of man-made ... | | SIMILAR ARTICLES OF MAN MADE FIBRES |
| 8 | 610443 | Women's or girls' dresses of synthetic fibres, knitted or crocheted (excluding petticoats) | 61044400 | DRESSES OF SYNTHETIC FIBRES |
| 9 | 611596 | Full-length or knee- length stockings, socks and other hosiery, incl. footwear without applied ... | 61159600 | OTHER HOSIERY GOODS OF SYNTHETIC FIBRES |
| 10 | 620433 | Women's or girls' jackets and blazers of synthetic fibres (excluding knitted or crocheted, | 62043300 | JACKETS OF SYNTHETIC FIBRES |
| 11 | 610343 | Men's or boys' trousers, bib and brace overalls, breeches and shorts of synthetic fibres, knitted ... | 61034300 | TROUSERS,SHORTS ETC OF SYNTHETIC FIBRES |
| 12 | 611241 | Women's or girls' swimwear of synthetic fibres, knitted or crocheted | 61124100 | WOMENS/GIRLS SWIMWEAR OF SYNTHTC FBRS |
| 13 | 611430 | Special garments for professional, sporting or other purposes, n.e.s., of man-made fibres, ... | 61143010 | OTHER GARMENTS OF SYNTHETIC FIBRES |
| | | | 61143020 | OTHR GARMENTS OF ARTIFICIAL FIBRES |
| 14 | 610822 | Women's or girls' briefs and panties of man- made fibres, knitted or crocheted | 61082210 | BRIEFS AND PANTIES OF SYN FIBRES |
| | | | 61082220 | BRIEFS AND PANTIES OF ARTIFICIAL FIBRES |
| 15 | 620333 | Men's or boys' jackets and blazers of synthetic fibres (excluding knitted or crocheted, and | 62033300 | JACKTS AND BLAZERS OF SYNTHETIC FIBRES |
| 16 | 621133 | Men's or boys' track-suits and other garments, n.e.s. of man-made fibres (excluding knitted... | 62113300 | OTHR GRMNTS OF MAN-MDE FBRS FR MENS/BOYS |
| 17 | 620113 | Men's or boys' overcoats, raincoats, car coats, capes, cloaks and similar articles, of man-made ... | 62011310 | RAINCOATS OF MAN-MADE FIBRES |
| 18 | 620453 | Women's or girls' skirts and divided skirts of synthetic fibres (excluding knitted or crocheted ... | 62045300 | SKIRTS AND DIVIDED SKIRTS OF SYNTHETIC FIBRS |
| 19 | 610230 | Women's or girls' overcoats, car coats, capes, cloaks, anoraks, incl. ski jackets, windcheaters, ... | 61023010 | OVRCOAT ETC OF SYNTHETIC FIBRES |
| | | | 61023020 | OVRCOT ETC OF ARTIFICIAL FIBRES |
| 20 | 620530 | Men's or boys' shirts of man-made fibres (excluding knitted or crocheted, night-shirts, singlets ... | 62053000 | MENS OR BOYS SHIRTS OF MAN-MADE FIBRES |
| 21 | 610832 | Women's or girls' nightdresses and pyjamas of man-made fibres, knitted or crocheted (excluding ... | 61083210 | NIGHTDRESSES AND PYJAMAS OF SYN FIBRES |
| | | | 61083220 | NIGHTDRESSES AND PYAJAMAS OF ARTIFICIAL FIBRES |
| 22 | 610620 | Women's or girls' blouses, shirts and shirt- blouses of man-made fibres, knitted or crocheted ... | 61062010 | BLOUSE ETC OF SYNTHETIC FIBRES |
| | | | 61062020 | BLOUSE ETC OF REGNRTD FBRS(RAYON ETC) |
| 23 | 610444 | Women's or girls' dresses of artificial fibres, knitted or crocheted (excluding petticoats) | 61044400 | DRESSES OF ARTIFICIAL FIBRES |
| 24 | 610433 | Women's or girls' jackets and blazers of synthetic fibres, knitted or crocheted (excluding ... | 61043300 | JACKETS OF SYNTHETIC FIBRES |
| 25 | 621430 | Shawls, scarves, mufflers, mantillas, veils and similar articles of synthetic fibres (excluding ... | 62143000 | SHWLS,SCRVS,MUFFLERS ETC OF SYNTHTC FBRS |
| 26 | 610892 | Women's or girls' négligés, bathrobes, dressing gowns, house jackets and similar articles of ... | 61089210 | NEGLIGES ETC OF SYNTHETIC FIBRES |
| | | | 61089220 | NEGLIGES, BATHROBES ETC OF ARTIFICIAL FIBRES |
| 27 | 611521 | Pantyhose and tights of synthetic fibres, knitted or crocheted, measuring per single yarn <... | 61152100 | PANTY HOSE AND TIGHTS OF SYNTHTC FIBRES MSRNG PER SINGLE YRN LESS THN 67 DECITEX |
| 28 | 610130 | Overcoats, car coats, capes, cloaks, anoraks, incl. ski jackets, wind-cheaters, wind-jackets ... | 61013010 | OVRCOAT ETC OF SYNTHETIC FIBRES |
| | | | 61013020 | OVRCOT ETC OF ARTIFICIAL FIBRES |
| 29 | 610712 | Men's or boys' underpants and briefs of man-made fibres, knitted or crocheted | 61071210 | UNDERPANTS AND BRIEFS OF SYN FIBRES |
| | | | 61071220 | UNDERPANTS AND BRIEFS OF ARTIFICIAL FIBRES |
| 30 | 611693 | Gloves, mittens and mitts, of synthetic fibres, | 61169300 | OTHER GLOVES ETC OF SYNTHETIC FIBRES |
| | | knitted or crocheted (excluding impregnated, ... | | |
| 31 | 610453 | Women's or girls' skirts and divided skirts of synthetic fibres, knitted or crocheted (excluding ... | 61045300 | SKIRTS AND DIVIDED SKIRTS OF SYNTHTC FIBRES |
| 32 | 621111 | Men's or boys' swimwear (excluding knitted or crocheted) | 62111100 | SWIMWEAR FOR MENS OR BOYS |
| 33 | 620312 | Men's or boys' suits of synthetic fibres (excluding knitted or crocheted, track-suits, ski suits ... | 62031200 | SUITS OF SYNTHETIC FIBRES |
| 34 | 611212 | Track-suits of synthetic fibres, knitted or crocheted | 61121200 | TRACK SUITS OF SYNTHETIC FIBRES |
| 35 | 620930 | Babies' garments and clothing accessories of synthetic fibres (excluding knitted or crocheted ... | 62093000 | BABIES GRMNTS AND CLOTHNG ACCESS OF SYN FIBR |
| 36 | 620892 | Women's or girls' singlets and other vests, briefs, panties, négligés, bathrobes, dressing ... | 62089210 | DRESSING GOWNS AND BATHROBES |
| 37 | 611522 | Pantyhose and tights of synthetic fibres, knitted or crocheted, measuring per single yarn >= ... | 61152200 | PANTY HOSE AND TIGHTS OF SYNTHETIC FIBRES MSRNG PER SINGLE YRN 67 DECITEX OR MORE |
| 38 | 610722 | Men's or boys' night-shirts and pyjamas of man-made fibres, knitted or crocheted (excluding ... | 61072210 | NIGHTSHIRTS AND PYJAMAS OF SYN FIBRES |
| | | | 61072220 | NIGHTSHIRTS AND PYAJAMAS OF ARTIFICIAL FIBRES |
| 39 | 611231 | Men's or boys' swimwear of synthetic fibres, knitted or | 61123100 | MENS/BOYS SWIMWEAR OF SYNTHTC FBRS |
| | | crocheted | | |
| 40 | 621112 | Women's or girls' swimwear (excluding knitted or crocheted) | 62111200 | SWIMWEAR FOR WOMENS OR GIRLS |
+------+--------------+-------------------------------------------------------------------------------------------------------------+---------------+---------------------------------------------+
Additional HSN Codes (8-digit) for MMF Apparel
+-------+------------------+------------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| S.No. | 6-Digit HSN code | 8-Digit HSN code | Description |
+-------+------------------+------------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 41 | 610333 | 61033300 | Men's Or Boys Suits, Ensembles, Jackets, Blazers, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swim Wear), Knitted Or Crocheted - Jackets And Blazers : Of Synthetic Fibres |
| 42 | 610439 | 61043920 | Women's Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swim Wear), Knitted Or Crocheted - Jackets And Blazers : Of Other Textile Materials: Of Artificial Fibres |
| 43 | 610459 | 61045920 | Women's Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swim Wear), Knitted Or Crocheted - Skirts And Divided Skirts : Of Other Textile Materials: Of Artificial Fibres |
| 44 | 610469 | 61046920 | Women's Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swim Wear), Knitted Or Crocheted - Trousers, Bib And Brace Overalls, Breeches And Shorts: Of Other Textile Materials: Of Artificial Fibres |
| 45 | 610990 | 61099010 | T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials: Of Synthetic Fibres |
| | | 61099020 | T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials: Of Artificial Fibres |
| 46 | 611710 | 61171040 | Other Made-Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments OrOf Clothing Accessories - Shawls, Scarves, Mufflers, Mantillas, Veils And the Like : Of Man-Made Fibres |
| 47 | 620323 | 62032300 | Men's or boys' ensembles of synthetic fibres (excl. knitted or crocheted, ski ensembles and swimwear) |
+-------+------------------+------------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
Product List of MMF Fabrics
(Products will be primarily identified at 8 digit HS Code)
Annexure-II
+--------+-----------------+-----------------------------------------------------------------------------------------------------------+-----------------+--------------------------+
| Sl No. | 6 digit HS Code | Product Description | 8 digit HS Code | Product description |
+--------+-----------------+-----------------------------------------------------------------------------------------------------------+-----------------+--------------------------+
| 1 | 540752 | Woven fabrics of yarn containing >= 85% by weight of textured polyester filaments, incl. mono-filament ... | 54075210 | POLYESTER SHIRTINGS |
| | | | 54075220 | POLYESTER SUITINGS |
| 2 | 600632 | Dyed fabrics, knitted or crocheted, of synthetic fibres, of a width of > 30 cm (excluding warp ... | 60063200 | OTHR KNITD OR CROCHETD FBRCS OF SYN FIBRS, DYED |
| 3 | 540761 | Woven fabrics of yarn containing >= 85% by weight of non-textured polyester filaments, incl. ... | 54076110 | POLYESTER SHIRTINGS |
| | | | 54076120 | POLYESTER SUITINGS |
| 4 | 600192 | Pile fabrics of man-made fibres, knitted or crocheted (excluding "long pile" fabrics) | 60019200 | OTHER PILE FABRICS OF MAN-MADE FIBRES |
| 5 | 540754 | Woven fabrics of yarn containing >= 85% by weight of textured polyester filaments, incl. monofilament ... | 54075420 | POLYESTER SHIRTING |
| 6 | 580632 | Narrow woven fabrics of man- made fibres, with a width of <= 30 cm, n.e.s. | 58063200 | OTHER NARROW WOVEN FBRCS OF MAN-MADE FIBRE |
| 7 | 551511 | Woven fabrics containing predominantly, but < 85% polyester staple fibres by weight, mixed ... | 55151110 | FBRC OF POLSTR,MXD WTH VISCOS RYON,UNBLCHD |
| | | | 55151120 | FBRC OF POLSTR,MXD WTH VISCOS RYON, BLCHD |
| | | | 55151130 | FBRC OF POLSTR,MXD WTH VISCOS RYON,DYED |
| | | | 55151140 | FBRC OF POLSTR,MXD WTH VISCOS RYON,PRINTD |
| 8 | 600537 | Dyed warp knit fabrics of synthetic fibres "incl. those made on galloon knitting machines", ... | 60053700 | OTHER, DYED |
| 9 | 551614 | Woven fabrics containing >= 85% artificial staple fibres by weight, printed | 55161410 | SPUN RAYON PRINTED SHANTUNG |
| | | | 55161420 | SPUN RAYON PRINTED LINEN |
| 10 | 540742 | Woven fabrics of filament yarn containing >= 85% nylon or other polyamides by weight, incl. ... | 54074210 | NYLON BRASSO |
| | | | 54074220 | NYLON GEORGETTE |
| | | | 54074230 | NYLON TAFETTA |
| 11 | 551219 | Woven fabrics containing >= 85% polyester staple fibres by weight, dyed, made of yarn of different ... | 55121910 | OTHR WOVN FBRCS, DYED CNTNG POLYETR >= 85% |
| | | | 55121920 | OTHR WOVN FBRCS,PRINTD CNTNG POLYETR>=85% |
| 12 | 540710 | Woven fabrics of high-tenacity yarn, nylon, other polyamides or polyesters, incl. mono-filament ... | 54071013 | UNBLECHD NYLON FURNISHG FBRCS |
| | | | 54071015 | UNBLECHD OTHR NYLON/ POLYAMIDE FBRCS (FILAMENT ) |
| | | | 54071016 | UNBLECHD POLYESTER SUITINGS |
| | | | 54071019 | UNBLECHD OTHR POLYESTER FABRICS |
| | | | 54071023 | BLECHD NYLON FURNISHN FBRCS |
| | | | 54071025 | BLECHD OTHR NYLON/POLYAMIDE FBRCS (FILAMENT) |
| | | | 54071026 | BLECHD POLYESTER SUITINGS |
| | | | 54071033 | DYED NYLON FURNISHG FBRCS |
| | | | 54071035 | DYED OTHR NYLON/POLYAMIDE FBRCS (FILAMENT) |
| | | | 54071036 | DYED POLYESTER SUITINGS |
| | | | 54071043 | PRINTED NYLON FURNISNG FBRCS |
| | | | 54071045 | PRINTED OTHR NYLON/POLYAMIDE FBRCS (FILAMENT) |
| | | | 54071046 | PRINTED POLYESTER SUITINGS |
| | | | 54071049 | PRINTED OTHR POLYESTER FBRCS |
| | | | 54071093 | OTHR NYLON FURNISNS FBRCS |
| | | | 54071096 | OTHR POLYESTER SUITNGS |
| | | | 54071099 | OTHR POLYESTER FBRCS NES |
| 13 | 540720 | Woven fabrics of strip or the like, of synthetic filament, incl. monofilament of >= 67 decitex ... | 54072010 | UNBLECHD WVEN FBRCS FROM STRIP/THE LIKE |
| | | | 54072020 | BLECHD WVEN FBRCS FROM STRIP/THE LIKE |
| | | | 54072030 | DYED WVEN FBRCS FROM STRIP/THE LIKE |
| | | | 54072040 | PRINTED WVEN FBRCS FROM STRIP/THE LIKE |
| 14 | 540769 | Woven fabrics of yarn containing >= 85% by weight of mixtures of textured and non-textured ... | 54076900 | WOVN FBRCS CONTNNG 85% OR MORE BY WT OF OTHR THN NN-TXTRD POLYSTR FLMNTS |
+--------+-----------------+-----------------------------------------------------------------------------------------------------------+-----------------+--------------------------+
Additional HSN Codes (8-digit) for MMF Fabrics
+-------+------------------+------------------+------------------------------------------------------------------------------------------------------------------------------+
| S.No. | 6 Digit HSN Code | 8 Digit HSN Code | Product Description |
+-------+------------------+------------------+------------------------------------------------------------------------------------------------------------------------------+
| 15 | 540752 | 54075290 | Other woven fabrics, containing 85% or more by weight of textured polyester filaments: Dyed: |
| 16 | 540761 | 54076190 | Other woven fabrics, containing 85% or more by weight of polyester filaments: Containing 85% or more by weight of non-textured polyester filaments: |
| 17 | 540754 | 54075490 | Other woven fabrics, containing 85% or more by weight of textured polyester filaments:Printed: |
| 18 | 600537 | 60053790 | Warp Knit Fabrics (Including Those Made on Galloon Knitting Machines), Other Than Those of Headings 6001 To 6004 of Synthetic Fibres: Other, Dyed: |
| 19 | 551614 | 55161490 | Woven Fabrics of Artificial Staple Fibres Containing 85% Or More By Weight of Artificial Staple Fibres: Printed: |
| 20 | 540742 | 54074290 | Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides:Dyed: |
| 21 | 551511 | 55151190 | Other Woven Fabrics of Synthetic Staple Fibres of Polyester Staple Fibres: Mixed Mainly or Solely with Viscos Rayon Staple Fibres: |
| 22 | 551219 | 55121990 | Woven Fabrics of Synthetic Staple Fibres, containing 85% Or More by Weight of Synthetic Staple Fibres Containing 85% Or More By Weight of Polyester Staple Fibres: Other: |
| 23 | 540720 | 54072090 | Woven Fabrics of Synthetic Filament Yarn, Including Woven Fabrics Obtained from Materials of Heading 5404: Woven Fabrics Obtained from Strip or the Like: |
+-------+------------------+------------------+------------------------------------------------------------------------------------------------------------------------------+
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and Published by the Controller of Publications, Delhi-110054. GORAKHA NATH YADAVA Digitally signed by GORAKHA NATH YADAVA
Date: 2025.10.13 14:13:34+05'30