New and existing Gems & Jewellery units are eligible.
Covered activities include Cut & Polished Diamonds; Gold, Silver, Platinum and Imitation Jewellery; and Coloured or Synthetic Gemstones.

Applicable anywhere in Maharashtra.

• Zone I:Mumbai Metropolitan Region (MMR) and Pune Metropolitan Region (PMR).
• Zone II:All other areas of Maharashtra.
• Zone II receives a higher incentive ceiling

Up to 110% of Eligible Fixed Capital Investment (FCI).

• Zone I:up to 100% of eligible FCI.
• Zone II:up to 110% of eligible FCI.
• Overall ceiling: 120% of eligible FCI across all policies combined, depending on the enterprise category

 Choose only one principal incentive:

• Industrial Promotion Subsidy: 100% Gross SGST refund for 10 years.
• Capital Subsidy: 20%-25% of FCI, capped at ₹10-50 crore. 
• EOU Incentive: 1%-2% of turnover, capped at ₹2-4 crore per annum.

Additional incentives may include:

• Interest Subsidy: 5% p.a., capped at ₹5-10 crore.
• Stamp Duty Exemption: up to 100%.
• Power Tariff Subsidy: ₹1-2 per kWh.
• Electricity Duty Exemption: 10 years.
• EPF Reimbursement: 50%.
• Additional Capital Subsidy: 5% each for Women-owned, SC/ST-owned and PwD-employment units, over and above the base Capital Subsidy.