Office of the
Commissioner of State Tax, 8th floor, GST Bhavan,
Mazgaon, Mumbai-400 010.




No. JC/HQ-2/PSI/IPS/Ident. Cert./2020-21/B- 226 Mumbai, Date: 19/03/2021

Trade Circular No. 07 T of 2021

Sub : Discontinuance of issuing Identification Certificate to units under Package Scheme of Incentive for the Eligibility Period starting from 01/07/2017.

Ref : 1) Trade Circular No. VAT- 2008/ACT/Adm-9/IPS/PSI-129/ B­182, dated 07.02.2009 (8T/2009)
2) Government Resolution No. PSI-2017/CR 197/IND-8, Mantralaya, Mumbai-32, dated 12th June, 2018
3) Government Resolutions No. PSI-2018/CR 117/IND-8, Mantralaya, Mumbai-32, dated 20th December, 2018


1. In view of the change in the Tax system from VAT to GST w.e.f. 01/07/2017, the modalities for sanction & disbursement of IPS declared by the Government has been revised vide Government Resolutions dated 20/12/2018.

2. Through Government Resolutions dated 20/12/2018, the Government prescribed the modalities procedure for sanction and disbursement of Industrial Promotional Subsidy (IPS) to all Eligible Units i.e. Mega/Ultra —Mega Projects & units other than Mega/Ultra-Mega Projects.

3. In the said Government Resolutions, there is a provision for re- conciliation of the IPS between the Industries Department and the State Tax Department. It is further provided in the said Government Resolutions that, the State Tax Department may issue an “Identification Certificate” to such Eligible Unit based on the Eligibility Certificate issued by the Implementing Agency i.e. Implementing Agencies as explained in the G.R. of PSI 2007, 2013 and the PSI 2019.

4. Under VAT, the procedure for grant of Identification Certificate to all Eligible Units was prescribed in Trade Circular No.8T/2009, dated 07/02/2009. Under the Goods and Service Tax Act, there is no provision for issue of Identification Certificate under State Goods and Service Tax Act. Therefore, it is decided not to issue Identification Certificate to any Eligible PSI Unit for periods under GST. The concerned officer has to maintain the record of PSI units on the basis of Eligibility Certificate only.

5. This Circular is clarificatory in nature. In case of any doubt, the matter may be referred to this office for clarification.

6. You are requested to bring the contents of this Circular to the notice of the members of your Association.

Yours faithfully,

Commiss er of State Tax,
Maharashtra State, Mumbai.

No. JC/HQ-2/PSI/IPS/Ident. Cert./2020-21/B-226 Mumbai, Date: 19/03/2021

Trade Circular No. 01- T of 2021.

Copy forwarded to:

Joint Commissioner of State Tax (MAHAVIKAS) with a request to upload this Trade Circular on the Departments web-site.

Copy submitted with compliments to:

1. Officer on Special duty, Finance Department, Mantralaya, Mumbai for information.

2. Accounts Officers, State Tax Revenue Audit, Mumbai and Nagpur for information.

3. Development Commissioner (Industries), Directorate of Industries, Mantralaya, Mumbai for information.

(A. P. Wadje)
Joint Commissioner of State Tax (HQ-2),
Maharashtra State, Mumbai.

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April 2021