Scheme for Financial Assistance to Integrated Logistics Facilities Reimbursement of Stamp Duty supports private developers in Gujarat by giving financial relief through the reimbursement of stamp duty paid on land for new logistics parks and infrastructure projects.
Scheme has been closed or it was a one time scheme which has been closed by the government.
Scheme for Financial Assistance to Integrated Logistics Facilities Reimbursement of Stamp Duty is a state level scheme run by the Industries and Mines Department, Gujarat. It works under the Gujarat Integrated Logistics and Logistics Park Policy 2021 and was introduced to encourage private investment in logistics infrastructure. The scheme was in force from August 2nd, 2021 up to August 1st, 2026, which means a five year operative period.
Scheme for Financial Assistance to Integrated Logistics Facilities Reimbursement of Stamp Duty in Gujarat
Under this scheme, the government reimburses the full stamp duty paid by a developer while purchasing land for a new logistics facility or logistics park. It helps reduce the initial setup cost of developers who want to build modern logistics units across the state. The benefit is given only for land bought during the operative period of the policy and only after the project crosses certain physical progress.
Key Information
| Key Parameter | Details |
|---|---|
| Scheme Name | Scheme for Financial Assistance to Integrated Logistics Facilities Reimbursement of Stamp Duty |
| Level | State |
| Beneficiary State | Gujarat |
| Target Beneficiaries | Business entities and private developers |
| Benefit Type | Financial reimbursement (cash) |
| Nodal Department | Industries and Mines Department |
| Scheme Period | 02-08-2021 to 01-08-2026 |
Benefits
This scheme offers clear financial help to developers of new logistics projects:
- Stamp duty recovery: A developer can claim back the full stamp duty amount paid during the purchase of land required for the project.
- Project linked support: The benefit becomes available once the developer completes the land purchase and finishes at least 40% of the sanctioned construction for infrastructure.
Eligibility
To qualify for the reimbursement, a developer should meet the following conditions:
- The project should be a new unit or new development, as only new units are eligible for the stamp duty reimbursement.
- Stamp duty should have been paid on land purchased specifically for the project during the operative period of the scheme.
Exclusions
Certain types of land are not covered under this benefit:
- Land provided directly by the government.
- Land taken on a lease or rental basis for the project.
- Land purchased from the government.
- Projects that have not yet reached the 40% physical construction milestone.
Application Process
A developer could apply for the scheme both online and offline. The application process has two stages, registration first and then sanction.
STEP 1 - Go to the Investor Facilitation Portal (IFP) and register as a new investor, verify the email address and then log in with the credentials to submit business details and required documents.
STEP 2 - Fill the prescribed registration form and submit it along with the required documents to the Industries Commissionerate. For the offline mode, the same registration form is used.
STEP 3 - The Industries Commissionerate reviews the application and forwards it to the concerned District Industries Centre for a site visit and inspection report.
STEP 4 - After a positive inspection report, a registration certificate is issued. The developer then applies for sanction on the prescribed sanction form with its checklist documents.
STEP 5 - Once the documents are in order, the applicant is called for a presentation before a Screening Committee chaired by the Industries Commissioner, and the case is placed before the sanctioning authority for final approval.
Documents
For the registration stage, a developer must submit proof of the constitution of the firm such as Certificate of Incorporation or GST certificate, the PAN card of the company, an authority letter or Board Resolution, the village land map highlighting the project survey and block numbers, land ownership documents or notarized lease and rent agreements, a copy of the term loan sanction letter with proof of first disbursement, a project layout plan certified by an engineer or architect, and a notarized affidavit.
For the sanction stage, the required documents include the annexure for land details, a copy of Index-2 and registered lease and rent deeds, the government allotment letter if the land is government land, proof of ownership or a registered lease agreement for project buildings, approved project layout and building plans, a Detailed Project Report with financial estimates, a CA certified net worth certificate, and details of other incentives received from the state or central government for the same project.
Definitions
Eligible Term Loan
This refers to the loan amount approved by a bank or financial institution, other than an NBFC, for investing in the gross fixed capital assets of the enterprise.
Date of Commencement of Operations
This is the official date when the project begins its primary commercial activity for the first time.
Ineligible Expenditure
Some costs do not qualify for any support, including land and land development costs, goodwill fees, royalties, commissioning fees, technical and consultant fees, and working capital.
References
Official Scheme Guidelines 2025
FAQ's
What is the main aim of this scheme?
The scheme gives financial support to private developers to create high quality logistics parks and infrastructure in Gujarat.
What is the benefit of the stamp duty component?
The developer gets back the stamp duty paid while buying land for the project, which lowers the initial setup cost.
Who qualifies for this reimbursement?
Developers of new units or projects who purchased land during the active scheme period and completed at least 40% of the sanctioned construction are eligible.
Can a running project apply for the reimbursement?
No, this scheme was made only for new units or projects, not for existing running projects.
How is the 40% construction progress checked?
It is checked by comparing the physical progress of the project against the sanctioned plans and the approved layout.
What happens after the registration is submitted?
The Industries Commissionerate reviews the application, checks the documents, and asks the local District Industries Centre to carry out a site inspection before the registration certificate is issued.