Logistics And Warehousing Incentives Scheme: Subsidy on Electricity Duty

Logistics And Warehousing Incentives Scheme: Subsidy on Electricity Duty gives cold chain units in Goa a full refund of the electricity duty they pay on high tension connections. This support is capped at ₹5,00,000 per unit each year and helps businesses cut their running costs.

Goa government has notified this benefit under the Goa State Logistics and Warehousing Incentives Scheme, 2025, which was released in October 2025 and stays valid for three years. It is based on the Goa Logistics and Warehousing Policy, 2023, and is meant to help the logistics and warehousing sector grow while keeping local jobs.

Logistics And Warehousing Incentives Scheme: Subsidy on Electricity Duty - Introduction

This scheme is run by the Directorate of Industries, Trade, And Commerce (DITC) of the Government of Goa. It repays the electricity duty component on high tension connections used by eligible cold chain units. The aim is to bring down the cost of running cold storage and improve the handling of perishable goods in the state.

To qualify, a unit must be a cold chain unit operating as a non-mega industry in Goa. It should have been running for at least six months after the notification of the Goa Logistics and Warehousing Policy, 2023. The benefit is given once a year and covers the duty paid for the last 12 months only.

Key Information

Benefits

This scheme gives a refund equal to 100% of the electricity duty paid on high tension connections. A unit can claim up to ₹5,00,000 each year. The amount depends on how many Goan workers a company employs.

Note that this refund covers only the electricity duty part of the bill. It does not apply to residential, colony, or open-access power use. A unit should not claim this benefit if it already gets similar support from another state or central government program.

Eligibility

To get this benefit, a unit has to meet the following conditions:

• It must operate a qualifying cold chain unit as a non-mega industry in Goa and provide logistics and warehousing services.
• It should hold a valid PAN and file income tax returns regularly as a legal entity.
• The unit must have been in continuous operation for at least six months since the Logistics And Warehousing Policy, 2023 notification.
• It should keep a minimum of 40% local employment on the payroll, with full benefit only when Goan employment is 60% or more.
• The expenses must be incurred after the policy launch date.

Note: Support is given on a first-come-first-served basis depending on fund availability for the year.

Application Process

This scheme is now filled offline through the UDP portal of the Department of Industries. Follow these steps to apply.

STEP 1 - Open the official scheme page on the Goa MSME portal at msme.goa.gov.in and go to the schemes tab.

STEP 2 - Select Subsidy on Electricity Duty (Logistics and Warehousing Scheme) from the list of offline schemes and click on the Application Form button to download it.

STEP 3 - Fill in the form with the required details, attach the needed documents, and submit the completed form to the concerned department.

STEP 4 - The DITC will check the details and carry out an inspection of the unit. Once the Incentive Review Committee recommends the claim, the approved amount is paid to the registered account.

The full process of checking and payment should finish within 90 days from the date of application.

Documents

Keep these documents ready before applying:

• Identity proof for the proprietor, managing director, or authorized partner, such as Aadhaar.
• Business registration and tax papers, including PAN, GST Certificate, Trade License, and Factory or Shop License.
• Proof of premises such as a Lease or Sale Deed, and details of the power connection along with the original power release certificate.
• Financial papers like electricity bills and payment receipts for the period claimed, plus a Chartered Accountant certificate about no double-claiming.
• Employment verification papers such as payroll copies and EPF or ESI records, along with operational proof like Pollution Control Board consent.

References

Official scheme page on Goa MSME portal.

Read the full official guidelines here.

FAQ's

What financial and tax requirements must my entity meet?

The entity must hold a valid PAN and file income tax returns regularly in the name of the legal unit applying for the subsidy.

How long does the application process take?

The whole process, including document checking and payment, is expected to finish within 90 days of submitting the application.

What is the minimum local employment requirement?

The entity must keep a minimum of 40% local employment among the staff on the payroll during the claim year, with full benefit only when Goan employment is 60% or more.

Can I apply if I have received other government support?

No, the unit should not have claimed a similar benefit for the same purpose under any other state or central government scheme.

What happens if I submit false information?

If officials find that funds were obtained through misrepresentation, the incentive is taken back and the unit has to refund 10 times the amount claimed.

Are there specific rules for priority groups like women entrepreneurs?

Yes, a woman entrepreneur or a unit belonging to SC or ST categories should clearly declare this status on the portal when uploading the documents.

How are applications prioritized?

The government processes claims on a first-come-first-served basis, depending on the budget available for that fiscal year.

What happens during the government inspection?

Authorized DITC officials may visit the unit, check the registers, and verify the payroll records to make sure the subsidy is being used correctly.