Investor Presentaiton

09 4. BEST GST INCENTIVE: RECOVERY OF UP TO 200% of FCI Tax Reimbursement (Net GST) on pan India sales (not limited to sales within the State) Net GST includes SGST, CGST and IGST Recovery up to 15 years Fixed Capital Investment (FCI) includes cost of land Minimum Annual Incentive Assurance Policy allows recovery of 2.5% of FCI even if there is inverted tax structure INVEST✓ PUNJAB BUSINESS FIRST 10

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