Investor Presentaiton

Uttarakhand | Policies & Incentives Stamp Duty Concession (only on tourism related projects) Tax Incentives (Reimbursement of SGST after adjustment of input tax credit) Uttarakhand Tourism Policy 2018 Up to capital investment of INR 10 Cr. • 50-100% (depending upon category) Large (10-75 Cr), Mega (75-200 Cr) and Ultra Mega (More than 200 Cr) • 50% stamp duty (Reimbursed after completion of work) Up to capital investment of INR 10 Cr. • DESTINATION UTTARAKHAND UTTARAKHAND INVESTORS SUMMIT DEHRADUN उत्तराखण्ड शासन 100% for first 5 years and 75-90% thereafter (depending upon category) (for B2C sale) Large (10-75 Cr), Mega (75-200 Cr) and Ultra Mega (More than 200 Cr) • 30% for Large and 50% for Mega and Ultra Mega (for B2C sale) Power Assistance / Power Bill Rebate Large (10-75 Cr), Mega (75-200 Cr) and Ultra Mega (More than 200 Cr) Concession of Rs. 1 per unit and 100% exemption on electricity duty for first 5 years after establishment of the unit. Uttarakhand Investor Handbook Page 81

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