Odisha Electricity Duty Exemption: 100% Waiver for 7 Years — Eligibility Criteria

The scheme is written for new industrial units that are setting up in one of Odisha's designated Priority Sectors.

• New units only. The incentive is not available to plants that were already in operation before the policy's effective date. It is meant for fresh industrial capacity.
• Priority Sector activity required. The unit's line of business has to fall within the Priority Sectors notified under the Industrial Policy Resolution 2022. Applicants should confirm their activity against that list before building a business case around the waiver.
• Tied to commercial production. The benefit attaches to production, not to incorporation or construction. The exemption runs from the date the unit commences commercial production.

The published eligibility details do not add further conditions on entity type or company stage — newness plus Priority Sector status is the test. Applications are handled by the Industries Department, Government of Odisha, and units need to be registered and hold the clearances that establish them as a new industrial unit.

Odisha Electricity Duty Exemption: 100% Waiver for 7 Years is open to startups at the revenue stage. The programme is targeted at startups registered in Odisha. Applicants should be registered as private limited, llp and opc.