J&K GST Linked Incentive (GSTLI) — 100% GST Refund for 10 Years — Frequently Asked Questions

There is no fixed grant figure, because the payout varies with your tax bill. A qualifying unit gets back 100% of the gross GST it pays, covering both tax paid in cash and tax settled through input tax credit. Across the life of the claim the total cannot exceed 300% of your eligible investment, and no single financial year can release more than one-tenth of that total.

No. The scheme is rolling and stays open, so there is no last date to chase. You can register your unit and file claims as long as the scheme itself remains valid — and remember that the benefit ends when the scheme's validity expires, even if your ten-year window has not fully run.

It is meant for new units. You need to be registered under the Jammu & Kashmir Industrial Development Scheme, 2021 and hold a valid GST registration. The benefit only starts from the point your unit commences commercial production or operation, so tax paid earlier does not count.

No. GSTLI is a subsidy, so the money comes as a tax reimbursement rather than an investment, and no shares or ownership are given up in return. It is fully non-dilutive for founders.

The conditions stated for the scheme are registration under the Jammu & Kashmir Industrial Development Scheme, 2021 and a valid GST registration. DPIIT or MSME recognition is not listed among the requirements in the scheme details provided.

No. GST charged on exported goods or services is excluded from the claim, so only the tax on domestic supplies counts toward the incentive.

Two ceilings apply. The cumulative incentive cannot go beyond 300% of the eligible value of investment, and in any one financial year the amount released cannot exceed one-tenth of that total eligible amount. The annual cap is what spreads the benefit over the full ten-year period.

You will need your GST registration, the recorded date on which commercial production or operation began, your filed GST returns and challans, and the eligible investment certificate. These are submitted along with the annual GSTLI claim on the JKNIS portal.

Register your new unit under the Jammu & Kashmir Industrial Development Scheme, 2021 on the JKNIS portal at https://jknis.dpiit.gov.in/, obtain GST registration, then file GST returns and pay tax in the normal way. After that, submit your annual GSTLI claim on the same portal with your returns, challans and eligible investment certificate, and the claim is settled subject to the 300%-of-investment ceiling and the one-tenth annual limit.

J&K GST Linked Incentive (GSTLI) — 100% GST Refund for 10 Years is offered by Industries & Commerce Department, Government of Jammu & Kashmir, a government body. It is provided as non-dilutive funding.

Apply directly through the official application link on this page. Review the eligibility criteria and prepare your startup documents before you begin.