State-Specific Incentives for Warehousing Industry

The Warehousing Industry plays a crucial role in strengthening the supply chain and logistics sector. Various state governments in India offer lucrative incentives to encourage investment in commercial warehousing. These incentives can be broadly classified into two categories:

A. Front-End Incentives:

These incentives reduce the initial cost of land acquisition and development. They include:

Stamp Duty Refund – Refund on stamp duty paid for purchasing land.
Exemption in Land Development Charges – Waiver on development charges imposed by local authorities.
Conversion Charges Waiver – Reduction or exemption in charges for converting agricultural land into industrial/warehousing use.

B. Back-End Incentives:

These incentives help in reducing operational and financial burdens. They include:

Capital Subsidy – Financial support on investments in land, building, and machinery.
Electric Duty Exemption – Full exemption from electricity duty for a specified period.
Interest Subsidy – Reimbursement of interest on bank term loans.
Refund of Property Tax – Tax rebate on property used for warehousing.
Skill Development Subsidy – Support for training employees in warehouse management and operations.
Reimbursement of Quality Certification Costs – Support for obtaining necessary quality and safety certifications.

State-Specific Warehousing Incentives

Each state has its own policies and eligibility criteria for offering these incentives. Below is a comparative analysis of key incentives available in Haryana, Rajasthan, Gujarat, and Punjab:

Sr. No	Subsidy/Incentive Name	Haryana	Rajasthan	Gujarat	Punjab
1.	Capital Subsidy	Up to ₹5 Cr	Up to ₹15 Cr	Up to ₹15 Cr	No Any
2.	Stamp Duty Refund	100%	100%	100%	100%
3.	Interest Subsidy	Max. ₹20 Lakh	Max. ₹3.5 Cr	Max. ₹3.5 Cr	No Any
4.	EDC (External Development Charges) Reimbursement	100%	100%	100%	100%
5.	Electric Duty Exemption	100%	100%	100%	100%
6.	Net SGST Refund	No Any	No Any	No Any	100% for 10 years (Max. 125% of Fixed Capital Investment)