J&K GST Linked Incentive (GSTLI) — 100% GST Refund for 10 Years — Eligibility Criteria

GSTLI is built for new units, not for plants that were already running before the scheme.

• The unit must be registered under the Jammu & Kashmir Industrial Development Scheme, 2021.
• It must hold a valid GST registration.
• The benefit begins only once the unit starts commercial production or begins operating — tax paid before that point does not qualify.
• GST paid on exported goods or services is excluded from the claim.

The scheme details supplied do not list separate conditions on industry, entity type, founder profile or state of origin beyond the above.

J&K GST Linked Incentive (GSTLI) — 100% GST Refund for 10 Years is open to startups at any stage. The programme is targeted at startups registered in Jammu and Kashmir.