Maharashtra Industrial Promotion Subsidy (Special LSI) — 100% SGST Relief — Frequently Asked Questions

It covers the gross SGST payable by a qualifying unit on the first sale of its eligible product(s). The subsidy is equal to the full gross SGST amount, so the unit's state tax cost on that opening transaction is fully offset.

There is no fixed lump sum. The value of the subsidy is 100% of the gross SGST payable on the first sale of eligible products, so the rupee figure depends on the SGST applicable to that particular transaction, which is billed and delivered within Maharashtra.

Only units classified as "Eligible Special LSI" units qualify. That classification is defined in Table 5 of the Maharashtra Industries Investment and Services Policy 2025, which lays out the criteria and categories for Special Large Scale Industrial units.

Yes. The subsidy is tied to the first sale of eligible product(s) where the transaction is billed and delivered within the state of Maharashtra. Sales delivered outside the state do not form part of this claim.

There is no single fixed deadline. As an ongoing incentive under a state policy, applications are generally accepted on a rolling basis, so an eligible unit can apply whenever it meets the criteria during the policy's tenure.

No. This is a subsidy, not an equity investment or a loan, so it does not dilute the promoter's shareholding in the unit. The support flows as a subsidy on the SGST payable on the qualifying sale.

Applications are submitted through the MAITRI portal at maitri.maharashtra.gov.in, which is Maharashtra's single-window system for industrial incentives. The usual route is to register on the portal and then complete the detailed application form for the incentive.

The application generally calls for proof of the industrial unit's establishment, details establishing its classification as a Special LSI unit, particulars of the eligible products manufactured, verifiable records of the first sale transactions made within Maharashtra, and the corresponding SGST payment details.

The application is first screened for completeness and basic requirements. It then goes through detailed verification of Special LSI status, which may include site visits, review of financial records and assessment of production capacity. The SGST claim itself is examined against sales invoices, delivery challans and SGST payment proofs before a designated committee or official grants final approval.

The incentive is administered by the Directorate of Industries, Government of Maharashtra, and it operates under the Maharashtra Industries Investment and Services Policy 2025. Implementation and verification may also involve state bodies such as the Department of Industries and the Maharashtra Industrial Development Corporation (MIDC).

No. DPIIT (Startup India) recognition is not listed as a mandatory requirement for Maharashtra Industrial Promotion Subsidy (Special LSI) — 100% SGST Relief, though having it can strengthen your application and unlock other benefits.

Maharashtra Industrial Promotion Subsidy (Special LSI) — 100% SGST Relief is offered by Directorate of Industries, Government of Maharashtra, a government body. It is provided as non-dilutive funding.