File No.

12015/03/2020-IT
Government of India
Ministry of Textiles

Dated: 28th December, 2021

Operational Guidelines for Production Linked Incentive (PLI) Scheme for

Textiles for Promoting MMF and Technical Textiles segments in terms of
Para 8 of the Notification dated 24.09.2021.

1. Introduction

1.1. Objective: The PLI Scheme is intended to promote production of

MMF Apparel & Fabrics and Technical Textiles products in the
country to enable textile industry to achieve size and scale; to
become globally competitive and a creator of employment
opportunities for people. The scheme is to support creation of a
viable enterprise and competitive textile industry.

1.2. Production Linked Incentive (PLI) Scheme for Textiles has been
Notified vide Notification No. 12015/03/2020-IT dated 24.09.2021
and published on 27.09.2021 in the Gazette of India. This scheme
envisages incentive for production of MMF Apparel, MMF Fabrics
and Technical Textiles Products manufactured in India. The list of
Notified Product(s) is at Appendix-IA, IB and IC. The Scheme has
come into effect from the date of its Gazette Notification.

1.3. After having due consultations with all stakeholders including

DPIIT, NITI Aayog, Department of Commerce, Department of
Expenditure, Department of Revenue, Export Promotion Councils
and Trade bodies, these Scheme Guidelines are being issued for
effective operation and smooth implementation in pursuance of
Para 8 of the said Notification.

1.4. Empowered Group of Secretaries (EGoS), as constituted and

Notified vide gazette Notification No. P 36017/144/2020-
Investment & Promotion dated 10.06.2020 by the DPIIT will
monitor the implementation of the scheme. The composition of the
EGoS for monitoring of PLI for Textiles will be as under:
1. Cabinet Secretary, Chairperson
2. CEO, NITI Aayog, Member
3. Secretary, Department for Promotion of Industry and Internal Trade,
Member Convenor
4. Secretary, Department of Commerce, Member
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 5. Secretary, Department of Revenue, Member
6. Secretary, Department of Economic Affairs, Member
7. Secretary, Ministry of Textiles, Member

The EGoS chaired by the Cabinet Secretary will monitor the progress of this PLI
scheme; undertake periodic review of the outgo under the Scheme; ensure
uniformity with other PLIs and take appropriate action to ensure that the
expenditure is within the prescribed outlay. EGoS is also empowered to make any
changes in the modalities of the scheme, and address any issue related to
genuine hardship that may arise during the course of implementation, within the
overall financial outlay of ₹10,683 crore.

2. Definitions
2.1. Applicant: Means any person including a company/firm/LLP/trust
incorporated in India and interested in operating under the Scheme.
The Applicant once selected under the scheme shall be required to
form a new/separate company under Companies Act, 2013, and the
new entity will be known as Participant.
2.2. Application: Means an application submitted by an applicant on the
Ministry’s PLI portal developed for this purpose in the prescribed
format.
2.3. Application Approval: Means the approval by the Ministry of
Textiles(MoT) selecting the eligible entity under the scheme.
2.4. Auditor’s Certificate: Means the certificate issued by Statutory
Auditor to verify the correctness of turnover declared, products
manufactured, taxes paid, refund claimed and input tax credit availed,
and to assess all required compliances.
2.5. Consumption and inventory Register: Means register for
maintaining inventory and consumption of inputs and output records
by the Participant;
2.6. Capital Goods: Mean, Goods the value of which is capitalised in the
books of account of the Participant and which are used or intended to
be used in the course or furtherance of business;
2.7. Chartered Accountant (CA): Means CA as defined in clause (b) of
sub-section (1) of section 2 of the Chartered Accountants Act,1949;
2.8. Cost Accountant: Means cost accountant as defined in clause (b) of
sub-section (1) of section 2 of the Cost and Works Accountants
Act,1959;
2.9. Company Secretary: Means Company Secretary as defined in
clause (c) of sub-section (1) of section 2 of the Company Secretaries
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 Act, 1980;
2.10. Date of Commercial production: Means the date on which the
Participant raises the first GST invoice for the sale of Notified Product(s)
manufactured by the participant under the Scheme.
2.11. Financial Year: Means a year that begins on 1st April of a year and
ends on 31st March of the following year.
2.12. Gestation Period: Means period allowed to the participating company
for establishing the manufacturing and for commencement of production
of Notified Products by investing minimum prescribed investment as
declared in the application. Under the Scheme FY: 2022-23 to FY: 2023-
24 will be the gestation period for Part-1 and Part-2.
2.13. Group Companies: As defined Companies Act, 2013.
2.14. Incentive: Means incentive to be provided to Participants under the
Scheme as per the notified rates.
2.15. Input: Means any goods other than capital goods used or intended to
be used for manufacturing of resultant notified products;
2.16. Investment: Means an amount of total investment in plant, machinery,
equipment and civil works excluding land and administrative building
cost, to be made by participant for setting up factory for manufacturing of
Notified Products.
2.17. Letter of Approval: Means a letter issued by MoT for authorizing
investment and commencement of production under the Scheme.
2.18. Manufacturing: In accordance with Central Goods and Services Tax
(CGST) Act, 2017, manufacturing shall mean processing of raw
material or inputs in any manner that results in emergence of a new
product having a distinct name, character and use and the term
"manufacturer" shall be construed accordingly. Trading/job-working
shall not fall under the definition of manufacturing.
2.19. Notified Product(s): Specified HS lines of Manmade Fibre (MMF)
Apparel and MMF Fabrics at 8 digits and products of Technical
Textiles as detailed in Appendix-IA, IB and IC which are eligible for
incentive under the scheme.
2.20 Person: Both natural and legal and includes an individual, firm, LLP,
society, company, corporation or any other legal person;
2.21 Performance Year: Means the year in which minimum/threshold
turnover or incremental turnover is achieved. 1st Performance year is
FY 2024-2025; 2nd is 2025-2026; 3rd is 2026-2027, 4th is 2027-2028;
and 5th is 2028-2029.
2.22 Project Management Agency (PMA): Means an agency appointed
by Ministry of Textiles for assistance/support in implementation of the
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 scheme.
2.23 Related Party(ies): Means as defined u/s 2(84) of the GST Act.
2.24 Minimum Investment: Means a threshold prescribed investment as
per the Scheme.
2.25 Minimum Turnover: Means a threshold prescribed turnover for
Performance Year 1.

2.26 Minimum Incremental turnover: Means a prescribed 25%

incremental turnover over immediate preceding year from
Performance Year 2 onwards. in the subsequent year.

2.27 Value-Addition formula: A-B

VA= -------- × 100
B
A= Products sale value declared in GST Invoice excluding GST
B= Purchase value of Inputs/raw materials excluding Duties/Tax/Cess
2.28 Raw material: Means input(s) required/used for manufacturing of
Notified finished Products. These inputs may either be in a raw/
natural / unrefined/ unmanufactured or manufactured state;
2.29 Signatory: Means a person authorized to sign an application.
2.30 Minimum Value Addition: For the purpose of this Scheme, minimum
value addition means 60% value addition in India for integrated or fibre/
yarn to fabric or fabric to garment; and technical textiles. However, for
independent fabrics processing industry (dyeing and printing etc.) the
required minimum value addition is 30%.
2.31 Turnover: Means sale turnover of a Company certified by the
Statutory Auditor net of taxes. Value of products cleared under GST
Invoices through normal banking channel from the sale of Notified
Products would be taken into account for the purpose of this scheme.
The Auditor certified turnover will have to be reconciled with audited
balance sheet before end of 12 months for the year under audit.

3. Duration of the Scheme:

3.1 The Scheme is in operation from 24.09.2021 (Date of Notification) to 31 st
March 2030 and the incentive under the Scheme will be payable for a
period of 5 years only.

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 Table1: Scheme Part-1 & Part - 2
Year Gestation Period Performance year Incentives claim year

 * FY 2022-2023
 * FY 2023-2024 Optional* Optional*
1 FY 2024-2025 FY 2025-2026
2 FY 2025-2026 FY 2026-2027
3 FY 2026-2027 FY 2027-2028
4 FY 2027-2028 FY 2028-2029
5 FY 2028-2029 FY 2029-2030

3.2 In case of fast paced investment when threshold investment and

threshold turnover is achieved by FY 2023-24, incentive may be payable
in FY 2024-25 itself. However, in such cases, benefits of the Scheme
shall be available upto FY 2027-28 only i.e. a total of 5 years only.

4 Scheme Details

4.1 Scheme Part- 1: Any person including Company/Firm/LLP/Trust willing to

create a separate manufacturing company under Companies Act 2013,
and invest minimum ₹300 Crore (excluding land and administrative
building cost) to manufacture Notified Products. Such company will be
eligible to get incentive when they achieve a minimum of
₹600 Crore turnover by manufacturing and selling the Notified products
by the first Performance Year.
4.2 Scheme Part- 2: Any person including Company/Firm/LLP/Trust willing to
create separate manufacturing company under Companies Act 2013, and
invest minimum ₹100 Crore (excluding land and administrative building
cost) to manufacture Notified Products. Such company will be eligible to
get incentive when they achieve a minimum of
₹200 Crore turnover by manufacturing and selling the Notified products
by the first Performance Year.
4.3 The Participant shall be eligible for the incentives on achieving threshold
investment and threshold/incremental turnover.

4.4 Incentive shall be calculated on achieving threshold turnover as mentioned

above in para 4.1/ 4.2 under the respective scheme in the first
Performance Year. In case the prescribed conditions are not met in time,
the incentive will be available from the year these are met, for a lesser
number of years but rate of incentive applicable will be as prescribed to
first year of the scheme and so on for remaining period.

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 4.5 Manufacture and sale of textile Products will be considered as
permitted activities. However, turnover /sale of only Notified Products
shall be considered for computation and availing incentive under the
scheme. Account for both Notified and non-Notified Products will be
maintained separately.

5. Incremental turnover and Incentive Rate:

5.1 Incentive under the Scheme will accrue on fulfilling conditions of

minimum investment and minimum turnover

5.2 Rate of Incentives for a particular performance year are as indicated

in Table 2.
5.3 Incentives in a particular year will be provided on achieving turnover
as prescribed in Table 2 below for that year and, 25% additional
incremental turnover over the immediate preceding year’s turnover ,
subject to a cap of maximum 35% admissible incremental turnover.
5.4 In case the participant company fails to achieve the prescribed
turnover or 25% increase in turnover over immediate preceding
year’s turnover, they will not get any incentive under this scheme for
that year.
5.5 Such participants will get incentive only when they achieve both, i.e.
the prescribed turnover target for the year and 25% increase in
turnover over immediate preceding year’s turnover, in subsequent
year for reduced number of years.

Table 2: Prescribed Turnover and Rate of incentive

Year Gestation Performance Incentives Scheme Part 1 Scheme Part 2

Period year claim year
 * FY 2022- Minimum Rate of Minimum Rate of
2023 Prescribe incentive Prescribe incentiv
d d e
Turnover Turnover
 * FY 2023- Optional* Optional*
2024
1 Year 1 FY 2024- FY 2025-2026 600 Cr 15% 200 Cr 11%
2025
2 Year 2 FY 2025- FY 2026-2027 750 Cr 14% 250 Cr 10%
2026
3 Year 3 FY 2026- FY 2027-2028 937.5 Cr 13% 312.5 Cr 9%
2027
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4 Year 4 FY 2027- FY 2028-2029 1171.87 12% 390.63 Cr 8%
2028 Cr
5 Year 5 FY 2028- FY 2029-2030 1464.84 11% 488.2 Cr 7%
2029 Cr

5.6 Illustrative but not exhaustive, examples are at Appendix III for ease of
understanding and implementation.
6 Maximum Cap on incentive:
6.1 There will be a provision of cap of 10% over and above the prescribed
minimum incremental turnover growth of 25% for the purpose of calculation of
incentives from Year 2 onward. Turnover achieved beyond that cap will not be
taken into account for calculation of incentive. However, for Year 1 the cap of
10% will be applied over and above turnover of two times of the investment
made under the Scheme up to 2024-25. Turnover achieved beyond two times
of investment + 10% shall not be accounted for calculation of incentives in
Year 1. This shall apply to both Schemes Part 1 & 2.
6.2 Indicative illustrations are at Appendix III:
7. General conditions
7.1 The Applicant once selected under the Scheme shall form a new
company under the Companies Act, 2013 before commencement of
investment. This new company will be called “Participant” under the
Scheme.
7.2 Investment made in anticipation from the date of Scheme Notification
shall also be accounted for calculation of threshold investment
provided their proposal is approved for participation under the
Scheme. In case the required investment is not completed in
gestation period then, balance committed investment can be made
during first performance year, provided the required turnover is
achieved simultaneously in the same year.
7.3 There will be no restriction for making higher investment for
enhancing manufacturing capabilities and achieving growth target.
7.4 If multiple applications are filed by the same group companies, the entity
will have to indicate their preference for proposal to be taken forward at
the time of selection. Only one project under PLI will be approved for
any group of companies.
7.5 The Applicant should have PAN/GST/DIN.
7.6 Participating company shall have to do minimum value addition as
required under the scheme, in their own registered factory premises.
7.7 The Applicant shall declare the Notified ITC HS lines/ Technical
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 Textiles Products as applicable they shall manufacture in the new
participant company. Lines/Products once selected should be
adhered to till Scheme duration. In case of any changes, prior
approval of MoT will be required.
7.8 Turnover achieved from trading and job work will not be accounted
for incentives under the Scheme.
7.9 Notified goods/Products manufactured by the registered company
under the Scheme shall be eligible for the incentives. In other words,
goods/Products manufactured by a company other than registered
one, even of same group shall not be accounted for calculation of
incremental turnover.
7.10 Notified Products sold under GST Invoice indicating 8 digit HS code
shall only be taken into account for calculation of
threshold/incremental turnover.
7.11 Participants are eligible to apply for other applicable Schemes
administered by Government of India or the State Governments for
example, duty remission, duty exemptions, duty drawback etc..
7.12 Foreign (non-resident) investment in the Participant’s Company shall
be in compliance with the norms delineated under the Consolidated
FDI Policy 2020, as amended from time to time.
7.13 Participant should commit for setting up of manufacturing facilities to
manufacture Notified Product(s) along with appropriate quality and
testing facilities having conformity to prescribed BIS Standards or any
other International Standard.
7.14 The Participant, while dispatching Notified Products out of factory,
shall ensure to put “Made in India” tag on each product.
7.15 The Applicant and its group company(ies) should neither have been
declared as bankrupt or defaulter or reported any fraud by any bank
or financial institution or non-banking financial company or placed
under black list/denied entity list by any state or central Government
department/agencies.
7.16 The sample scrutiny of claims of accounts and cost audit of
companies (if required) shall be done by Ministry of Textiles through
cost auditor. The Consent for audit of their manufacturing site/offices
has to be submitted by the company.
7.17 The Participant shall maintain consumption and inventory register for
inputs and use of raw materials for manufacturing Notified Products.
The records shall be preserved for five years after availing incentive
for each year or till audit is completed by Ministry, whichever is later.

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 7.18 The Participant shall indicate proper value of the product in the GST
invoice on the basis of prevailing market value of the same products.
Over-invoicing of products for gaining undue advantage of the
Scheme would be viewed seriously and appropriate penalty will be
imposed.
7.19 The Participant shall submit an undertaking duly Affirmed and
Notarized while making application for incentives that statement and
documents submitted are true and genuine.
8 Selection Criteria:
8.1 Ministry of Textiles shall invite applications from industry for
selecting Participants for the Scheme. After screening of the
applications, MoT shall publish the list of selected entities on the
basis of recommendation of a Selection Committee under the
Chairmanship of Secretary Textiles.
8.2 For examination of the application for selection, following grading
system will be adopted by the Selection Committee:
Table-3
SL Criteria Grading Marks for
No Preference
1. Financial Capacity Based on Turnover and Reserves 0 to 10
of the Applicant & Surplus in the balance sheet
(50:50%)

2. Relevant Based on Experience in MMF, 0 to 10

Experience & Technical Textiles,
Technical Capacity Weaving/Processing/Garmenting
of the Applicant etc and General Technical
Capacity (50:50%)
3. Location of the Preference to Investment in 0 to 15
Manufacturing Aspirational Districts and Category
Activity. (#) “C” cities, as Notified by Ministry of
Housing & Urban Affairs, (*)
Category A 05
Category B 10
Category C & Aspirational District 15
4. Investment Part-1 Part-2
300-400 100-200 10
401 and above 201 and above 20
5. Additional Direct 500 – 2500 5
Employment in 1st 2501-5000 10
Performance Year 5001-7500 15
7501 – 10000 20

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 onward Above 10000 25
6. Product line Single segment investment only 10
(such as only MMF Apparel or only
MMF Fabrics or only Technical
Textiles)
investment in Integrated Weaving & 20
Processing or Fabrics to
garmenting
Total Maximum 100
# Change in location from Category A will be allowed to Category B or
C and applicant in Category B will be allowed to change to Category C
only and not vice-versa. However, if any proposed unit desires to shift
the location of their investment in upcoming PM-MITRA Park, then that
will be permitted under this Scheme without any change in time period
under the Scheme. The participant is required to seek prior permission
of MoT before changing the location.
* Category of Cities are as under:
Group ‘A’ cities Group ‘B’ cities Group ‘C’ cities
1. Greater Mumbai 1. Ahmedabad All other cities in India
2. Delhi NCR 2. Bhubaneswar except Group A & B
3. Kolkata 3. Chandigarh Cities
4. Chennai 4. Coimbatore
5. Bengaluru 5. Indore
6. Hyderabad 6. Jaipur
7. Pune 7. Kochi
8. Lucknow
9. Madurai
10. Mangalore
11. Nagpur
12.Thiruvananthapuram
13. Tiruchirappalli
14. Vadodara
15. Vishakhapatnam

8.3 “Letter of Approval” will be issued to the participant only after forming new
company, as prescribed in para 7.1. and it is not transferable.

9. Selection Committee:
The Selection Committee will have the authority to select the applicants
eligible to be the participants under the scheme. The Selection Committee
will have the final authority in taking a decision on admissible turnover and
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 eligibility for incentives or any other issue arising during the
implementation of the Scheme
The composition of Selection Committee shall be as under:

1. Secretary Textiles-Chairman
2. Additional Secretary, Ministry of Textiles - Member
3. Additional Secretary and Financial Advisor-Member
4. Representative from NITI Aayog - Member
5. Representative DPIIT at the level of JS - Member
6. Trade Advisor-Member Secretary
7. Economic Advisor-Member

10 Condition of Investment
10.1 Plant, Machinery and Equipment: Investment in Plant, Machinery and
Equipment under these guidelines shall include Investment on new plant,
machinery, equipment and associated utilities as well as tools, dies, molds,
jigs, fixtures (including parts, accessories, components, and spares thereof)
of the same, used in the design, manufacturing, assembly, testing,
packaging or processing of any of the manufactured Notified Product(s). It
shall also include expenditure on packaging, freight / transport, insurance,
and erection and commissioning of plant, machinery, equipment, and
associated utilities. Associated utilities would include captive power and
effluent treatment plants, essential equipment required in operations areas
such as Water & Power supply and control systems. Associated utilities
would also include Information Technology (IT) and Information Technology
enabled Services (ITeS) infrastructure related to manufacturing including
servers, software and ERP solutions. Such investments shall be used for
determining eligibility under the Scheme.
10.2 The Plant, Machinery and Equipment should be purchased or leased in the
name of the Participant. In cases where these are being leased, the lease
should be in the nature of a financial lease within the meaning of
Accounting Standard 19 - Leases or Indian Accounting Standard (lnd-AS)-
116 Leases, as may be applicable to the Participant, as Notified by Ministry
of Corporate Affairs or any other appropriate authority from time to time.
10.3 The Plant, Machinery and Equipment should be procured or leased through
legally valid documents after payment of applicable taxes and duties.
10.4 The Plant, Machinery and Equipment of the Project approved under the
Scheme shall be used in regular course for manufacturing of the Notified
Product(s) that are approved in the “Letter of Approval” issued by MoT. This
does not preclude the usage of such machinery for manufacturing of other
goods.
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 10.5 Building and Civil Construction: Investment made in construction of
factory building (except Administrative building and residential building)
connecting road inside factory etc. shall be taken into account for
calculation of investment threshold.
10.6 Participant Company can set up more than one manufacturing unit for
production of Notified Products under this Scheme. They will have to
declare intent in the application.
10.7 Investment in R&D and Testing Laboratory: Investment upto 10% of
total project cost in R&D and Testing laboratory for development of
Notified Products and maintaining quality shall be allowed and
accounted for threshold investment. The software associated with R&D
should have been procured or licensed through legally valid document
after payment of applicable taxes and duties.

11. Associated Utilities

11.1 Use of existing associated utilities is permitted. However, investment
already made in such existing utilities shall not be counted under
the Scheme for threshold investment.

11.2 Fresh investment in associated utilities commensurate with the

manufacturing of Notified Product(s) shall be considered as
investment for determining eligibility under the Scheme.
12. Ineligible investment:
Investments in land and administrative building e.g. office and guest
house building will not be covered under the Scheme.

13. Time schedule for Application for selection procedure

13.1 Application window for registration under the Scheme shall be
opened for the period from 1 st January, 2022 to 31st January, 2022
(inclusive) on on-line portal. No application shall be accepted after
the closure of the application window. However, in case of
insufficient number of eligible applications, application window for
selecting new applicants will be re-opened.
13.2 The applicant, in its application, shall declare and inform the
PMA/MoT regarding their Annual Investment Plan, expected Sales
Turnover & expected Employment Generation and Exports during
the tenure of the Scheme.
13.3 An Application shall be made through the on-line portal
http://PLI.texmin.gov.in and in the format provided therein. The
Applicant has to submit the Undertaking as prescribed.
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 13.4 A non-refundable application processing fee Rs 50,000/= shall be
paid electronically by the applicant.
13.5 Upon successful submission of an application, acknowledgement
with a unique Application ID number shall be communicated to the
applicant over email as well as through SMS. This acknowledgement
shall not be construed as approval under the Scheme. In case
documents are found to be incomplete or deficient, MoT/PMA will
issue query letter within 10 days from the date of online application
and the applicant must submit required information/documents within
10 days from the date of receipt of such queries. In case the
applicant fails to provide such information/documents in time, the
application may be liable to be treated as rejected.
Table-4 Schedule for receipt of application
Opening of PLI Last date for Last date for Last date for compliance
Application application raising query
window
01.01.2022 31.01.2022 10 days from the 10 days from the date of
date of on line receipt of queries
submission of through email
application

14. Procedure for selection under the Scheme

14.1The applications will be appraised as per the provisions of the Scheme
guidelines.
14.2 Selection Committee constituted by MoT for this purpose will
consider applications for approval as per the criteria and budgetary
limitations.
14.3 Selection of applicants will be finalized within 60 days from the date
of closure of application window.
14.4 After receiving approval, MoT will issue communication with
necessary details to the selected and waitlisted applicants within 5
working days from the date of finalization of the list of selected
applicants.
14.5 Only the selected Participants will be issued a “Letter of Approval” as
per Appendix-II and other eligible applicants will be waitlisted.
14.6 If a selected applicant is found to be ineligible at any stage, or if it
has not complied with provisions of notifications, orders, guidelines
or their own commitments made during application process of the
Scheme, or declines the offer under the Scheme at any stage for

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 any reason, the envisaged incentive claim of such selected
applicant shall be withdrawn, and the approval issued to the
applicant shall be liable to be cancelled. In such a case, the offer
may be extended to the waitlisted applicants.

15 Application fee:
15.1 Applicant shall pay Rs. 50,000/- (Rupees Fifty Thousand) for registration
under the Scheme.
15.2 Application fee once paid shall be non-refundable.
15.3 Fee shall be paid through NEFT/RTGS/Credit Card/Debit Cart/UPI in the
head of Account of MoT. The details of Bank Account for fee payment
shall be provided on the PLI portal http://PLI.texmin.gov.in.

16. Eligibility criteria and conditions for claiming incentive

16.1 Selected participants meeting the criteria of threshold investment and
threshold/ incremental turnover, as prescribed, shall be eligible to claim
incentive. The Application Form for disbursal of Incentives is specified
on the portal http://PLI.texmin.gov.in. The participant shall also furnish
all prescribed information.
16.2 In case any Participant fails to achieve threshold incremental turnover
for any given year, the Participant shall not be eligible for claiming
incentive for that particular financial year. However, the Participant will
not be restricted from claiming incentive for subsequent years up to
Performance Year 5 and for performance up to FY: 2028-29, provided
prescribed and incremental turnover targets are achieved in
subsequent financial years.
16.3 The incremental turnover of Notified Product(s) should be
commensurate with created production capacity under the Scheme.

17 Criteria for Calculation of Incentive

17.1 The incentive shall be computed as follows:

Net Incremental Sales within cap of Notified Product(s) excluding

taxes x Rate of Incentive in percentage for the Performance Year

Where,
(i) Notified Product(s) shall be as defined in this Scheme and stated in
the “Letter of Approval” issued to the selected Participant.
(ii) Net Incremental Sales shall be Turnover of the Participant in the
Notified Product(s) manufactured by the Participant company
minus the Turnover for Notified Products of the Participant in the
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 immediate preceding year during Scheme period.
(iii) In case of captive consumption of Notified Product(s) or sale of
Notified Product (s) by the applicant to group companies, the gross
turnover of Notified Product(s) shall be computed as under:
(a) Notified Products invoiced as per GST rules for sale shall only
be considered for incremental turnover. In case of captive
consumption of upstream products manufactured by the
Participant, no incentive will be payable.
(b) In case a Participant is selling the Notified Products to a group
company and also to a non-group company, sale price offered
to group or non-group company, whichever is lower, shall be
considered for determining total value of transaction between
the related parties.
iv. Invoices generated from 1 st April to 31st March of Performance
Years shall be taken into account for the calculation of incentives
for that Financial Year.
v. The onus of realization of sales’ proceeds through normal banking
channels shall be with the Participant. Ministry of Textiles reserves
the right to verify the documents evidencing realization of sale
proceeds which will be counted for computing Participant’s
turnover and incentives, and take suitable recovery and penal
action in case of any default on realization of sale proceeds.
18. Procedure and time schedule for Disbursement of Incentives
18.1 An Application for claiming incentives complete in all respect shall be
filed online by the applicant by 31 st December of immediate
subsequent financial year of the Performance Year. The Participant shall
file its claim along with account details audited by Statutory Auditor of the
Company. For example: For Performance Year 2024-2025, application for
claim of incentive shall be made by 31.12.2025.
18.2 The applicant shall submit a claim for disbursement of incentive on
annual basis for the sales made in a performing financial year along
with its audited financial statements.
18.3 The PMA shall process claim for disbursement of incentive within 45
days from the date of receipt of such claim along with all supporting
documents and will make appropriate recommendations to MoT.
18.4 Upon approval of claims by Sanctioning Authority, the disbursement of
incentive shall be done by way of Direct Bank Transfer through PFMS
or through any other mechanism of adjustment in the account of
Participant Company only by Pay and Account Officer (PAO) within 15

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 days from the date of approval of the competent authority.
18.5 In case of excess claims disbursed inadvertently, the applicant shall
suo-moto refund the same to MoT immediately. In case the Participant
fails to refund the excess amount then he will be liable for refund along
with 15% simple interest per annum to be calculated from the date of
disbursement of incentive and up to actual date of refund by the
Participant. The payment shall be made in the head of account of MoT.
The details of Bank Account shall be provided on the PLI portal.
18.6 The company shall furnish the Output-Outcome details as per
prescribed format on the PLI portal http://PLI.texmin.gov.in.
19. Project Management Agency (PMA)

The Scheme will be implemented with the assistance of a Project Management

Agency (PMA) which will be responsible for providing secretarial, managerial and
implementation support and carrying out responsibilities as assigned by MoT
from time to time.

20. General Terms and Conditions of investment

20.1 Expenditure and Investment:

(I) Expenditure on consumables and raw material used for manufacturing

shall not be considered as Investment.

(II) The date of capitalization of the investment in the audited financial

statement of the selected applicant shall be considered as the date
of investment under the Scheme.

(III) The heads of Investment, based on which eligibility is being

determined, should be capitalized in the audited financial statement
of the applicants as certified by the Statutory Auditor.

(IV) No second hand/ used/ refurbished plant, machinery, equipment,

utilities shall be allowed under threshold investment.
20.2 Insurance: The Participants are advised to secure adequate insurance cover
on all movable and immovable assets against natural or man-made disasters
like floods, cyclones, earthquakes, tsunamis etc. MoT will not be liable to
compensate for any losses in such situation.
20.3 Conformity to Quality Standards: All Notified Products manufactured by
the Participants shall be in conformity with applicable regulatory norms,
quality standards and guidelines issued by the concerned authorities from
time to time. If Ministry of Textiles may deem necessary, it may ask for
quality reports from the internationally accredited laboratories and testing
centers.
Page 16 of 39
21. Certifications:
21.1 During the application and claim process, PMA will rely on, inter alia,
various certificates to be submitted by the Participants from Statutory
Auditors, Chartered Engineers, valuer, Chartered Accountant etc. as
defined under the Scheme guidelines. The cost of such certificates as
stipulated and to be submitted along with the application and claim
process will be borne by the Participants.
21.2 Apart from the above, any costs / expenses in respect of any
professional expertise or obtaining documents / certificates /
information for the purpose of appraisal or verification of an
application, including but not limited to, costs of any Chartered
Engineer, Chartered Accountant, Cost Accountant, Company
Secretary, Lawyer, or any other professional, or due diligence
through Ministry of Corporate Affairs (MCA) or equivalent or reports
from CIBIL and/or Dun and Bradstreet and/or equivalent, and cost of
inspections / site visit etc., shall be borne by the Participant. In case
any such costs are incurred by the PMA, then the same shall be
reimbursed by the Participant to the PMA along with the applicable
taxes.
21.3 The Participant shall furnish the following certificate from Chartered
Engineer in respect of:
i. Investment relating to plant & machinery
ii. Investment relating to Transfer of Technology Agreements.
iii. Cost of technology, Intellectual Property Rights (IPRs),
patents and copyrights along with purchase agreements
iv. Investment related to associated utilities.
21.4 The Participant shall submit the following certificates from Institution
of Engineers India (IEI) registered Chartered Engineer (CE):
(i) Confirming utilization of the Plant, Machinery and
Equipment for manufacturing of Notified Product(s) under
target segment for each financial year for which the
applicant is claiming incentive under the Scheme.
(ii) Committed Investment made by the applicant- after
carrying out the physical inspection of the manufacturing
facilities
21.5 The selected Applicants shall be required to furnish self-certified
Quarterly Review Reports (QRRs), within 30 days from the end of

Page 17 of 39
 each quarter in the specified format provided on the PLI portal
http://PLI.texmin.gov.in. Incentive claims for a particular financial
year shall be considered only if all QRRs for the period have been
submitted by the Applicants within the prescribed timelines.

22. Undertakings:
The Applicant/ Participant shall furnish undertakings as prescribed
alongwith the application for selection as well as for claiming benefits
duly signed by its authorised signatory.

23. Change in Ownership:

23.1 A Participant shall intimate the PMA of any change in the shareholding
pattern during the tenure of the Scheme, after updating with the Registrar
of Companies (RoC) and the resultant change in Successor-in Interest, if
any shall be intimated by PMA for approval of MoT to consider disbursal of
incentives.
23.2 In case of change in successor-in-interest, all Investments undertaken by
the Participant shall be considered for determining eligibility of the
successor-in-interest, subject to approval and compliance with any other
condition stipulated by the MoT, as may be deemed appropriate.
Achievement of prescribed incremental turnover after completion of
benchmark investment will determine the eligibility under the Scheme for
the successor company.

24 Risk Management System (RMS) and Internal Audit Mechanism

24.1 Risk Management System: A Risk Management System shall be put in place
by MoT. MoT will create a team of officers for inspection of Participant
companies as and when required. The teams will conduct inspection on random
basis as per computer generated list of the Participants.

24.2 Recovery mechanism and penal provision:

An internal Audit mechanism shall be put in place. On scrutiny of documents

under post audit mechanism, if it is found that excess claim has been made and/
or excess payments has been made to the Participant, MoT will raise demand
on the Participant for the recovery. The Participant shall be liable to refund the
same within 30 days from the date of receipt of the demand Notice failing which
15% simple interest per annum will be charged from date of disbursement.

If it is established at later stage that claim under the Scheme has been availed
by mis-declaration or by submitting fabricated documents, Joint Secretary/Trade

Page 18 of 39
 Advisor will adjudicate such cases after issuing Show Cause Notice to the
Participant company following the Principles of Natural Justice. The Participant
in such cases shall be liable for penal action and amount of penalty shall not be
less than the excess payment made and may go up to 5 times of excess claim
value. Other action as deemed appropriate under laws of the land will also be
taken in such cases.

Penalty amount shall be deposited in the Consolidated Fund of India account. In

case the penalty amount is not paid, the same shall be recovered as an arrear
of land revenue through respective District Collector and Magistrate under
whose jurisdiction the entity falls.

25 Appellate Authority and dispute redressal: An appeal against the order passed
by Joint Secretary/Trade Advisor shall be placed before the Appellate Committee
to be constituted under the Chairmanship of Secretary Textiles with Additional
Secretary, Additional Secretary & Financial Adviser as members.

(Vijoy Kumar Singh)

Additional Secretary to the Government of India
Tel No. 011-23010494
Email: [email protected]

New Delhi
Dated:

Copy to:

1. All concerned Ministries / Departments of Government of India

2. All States/ Union Territories

Page 19 of 39
 Appendix-IA
 
Product List of MMF Apparels
(Products will be primarily identified at 8 digits HS code)
 
Sl 6 digit HS Product description 8 digit HS Product description
No code code
.
1 611030 Jerseys, pullovers, 61103010 JERSEYS ETC OF SYN FIBRES
cardigans, waistcoats
and similar articles, of
man-made fibres,
knitted ...
    61103020 JERSEYS ETC OF ARTIFICIAL
  FIBRES
2 620193 Men's or boys' anoraks, 62019300 OTHER SMLR ARTCLS OF MAN-
windcheaters, wind MDE FBRS
jackets and similar
articles, of man-made
fibres ...
3 620293 Women's or girls' 62029310 WIND AND SKI-JACKETS, WIND
anoraks, windcheaters, CHEATERS
wind jackets and similar
articles, of man-made
fibres ...
4 620343 Men's or boys' trousers, 62034300 TROUSERS,BIB AND
bib and brace overalls, BRACE,OVERALLS,BREECHES
breeches and shorts of AND SHORTS OF SYNTHETIC
synthetic fibres FIBRS,MENS OR BOYS
(excluding ...
5 610463 Women's or girls' 61046300 TROUSERS,BIB AND BRACE
trousers, bib and brace OVERALLS,BREECHES AND
overalls, breeches and SHORTS OF SYNTHETIC
shorts of synthetic FIBRES
fibres, ...
6 620463 Women's or girls' 62046300 TROUSERS,BIB AND BRACE
trousers, bib and brace OVERALLS, BREECHES AND
overalls, breeches and SHORTS OF SYNTHETIC
shorts of synthetic fibres FIBRES
...
7 620213 62021300 OVERCOATS,RAINCOATS,CAR
Women's or girls'
COATS,CAPES,CLOAKS AND
overcoats, raincoats, car
Page 20 of 39
 coats, capes, cloaks SIMILAR ARTICLES OF MAN
and similar articles, of MADE FIBRES
man-made ...
8 610443 Women's or girls' 61044300 DRESSES OF SYNTHETIC
dresses of synthetic FIBRES
fibres, knitted or
crocheted (excluding
petticoats)
9 611596 Full-length or knee- 61159600 OTHER HOSIERY GOODS OF
length stockings, socks SYNTHETIC FIBRES
and other hosiery, incl.
footwear without applied
...
10 620433 Women's or girls' 62043300 JACKETS OF SYNTHETIC
jackets and blazers of FIBRES
synthetic fibres
(excluding knitted or
crocheted, ...
11 610343 Men's or boys' trousers, 61034300 TROUSERS,SHORTS ETC OF
bib and brace overalls, SYNTHETIC FIBRES
breeches and shorts of
synthetic fibres,
knitted ...
12 611241 Women's or girls' 61124100 WOMENS/GIRLS SWIMWEAR
swimwear of synthetic OF SYNTHTC FBRS
fibres, knitted or
crocheted
13 611430 Special garments for 61143010 OTHER GARMENTS OF
professional, sporting or SYNTHETIC FIBRES
other purposes, n.e.s.,
of man-made fibres, ...
    61143020 OTHR GARMENTS OF
  ARTIFICIAL FIBRES
14 610822 Women's or girls' briefs 61082210 BRIEFS AND PANTIES OF SYN
and panties of man- FIBRES
made fibres, knitted or
crocheted
    61082220 BRIEFS AND PANTIES OF
  ARTIFICIAL FIBRES
15 620333 Men's or boys' jackets 62033300 JACKTS AND BLAZERS OF
and blazers of synthetic SYNTHETIC FIBRES
fibres (excluding knitted
or crocheted, and ...

Page 21 of 39
 16 621133 Men's or boys' tracksuits 62113300 OTHR GRMNTS OF MAN-MDE
and other garments, FBRS FR MENS/BOYS
n.e.s. of man-made
fibres (excluding
knitted ...
17 620113 Men's or boys' 62011310 RAINCOATS OF MAN-MADE
overcoats, raincoats, car FIBRES
coats, capes, cloaks
and similar articles, of
man-made ...
18 620453 Women's or girls' skirts 62045300 SKIRTS AND DIVIDED SKIRTS
and divided skirts of OF SYNTHETIC FIBRS
synthetic fibres
(excluding knitted or
crocheted ...
19 610230 Women's or girls' 61023010 OVRCOAT ETC OF SYNTHETIC
overcoats, car coats, FIBRES
capes, cloaks, anoraks,
incl. ski jackets,
windcheaters, ...
    61023020 OVRCOT ETC OF ARTIFICIAL
  FIBRES
20 620530 Men's or boys' shirts of 62053000 MENS OR BOYS SHIRTS OF
man-made fibres MAN-MADE FIBRES
(excluding knitted or
crocheted, nightshirts,
singlets ...
21 610832 Women's or girls' 61083210 NIGHTDRESSES AND PYJAMAS
nightdresses and OF SYN FIBRES
pyjamas of man-made
fibres, knitted or
crocheted (excluding ...
      61083220 NIGHTDRESSES AND
PYAJAMAS OF ARTIFICIAL
FIBRES
22 610620 Women's or girls' 61062010 BLOUSE ETC OF SYNTHETIC
blouses, shirts and shirt- FIBRES
blouses of man-made
fibres, knitted or
crocheted ...
    61062020 BLOUSE ETC OF REGNRTD
FBRS(RAYON ETC)
 

Page 22 of 39
 23 610444 Women's or girls' 61044400 DRESSES OF ARTIFICIAL
dresses of artificial FIBRES
fibres, knitted or
crocheted (excluding
petticoats)
24 610433 Women's or girls' 61043300 JACKETS OF SYNTHETIC
jackets and blazers of FIBRES
synthetic fibres, knitted
or crocheted
(excluding ...
25 621430 Shawls, scarves, 62143000 SHWLS,SCRVS,MUFFLERS ETC
mufflers, mantillas, veils OF SYNTHTC FBRS
and similar articles of
synthetic fibres
(excluding ...
26 610892 Women's or girls' 61089210 NEGLIGES ETC OF SYNTHETIC
négligés, bathrobes, FIBRES
dressing gowns, house
jackets and similar
articles of ...
    61089220 NEGLIGES, BATHROBES ETC
OF ARTIFICIAL FIBRES
 
27 611521 Pantyhose and tights of 61152100 PANTY HOSE AND TIGHTS OF
synthetic fibres, knitted SYNTHTC FIBRES MSRNG PER
or crocheted, measuring SINGLE YRN LESS THN 67
per single yarn <... DECITEX
28 610130 Overcoats, car coats, 61013010 OVRCOAT ETC OF SYNTHETIC
capes, cloaks, anoraks, FIBRES
incl. ski jackets,
windcheaters, wind-
jackets ...
    61013020 OVRCOT ETC OF ARTIFICIAL
  FIBRES
29 610712 Men's or boys' 61071210 UNDERPANTS AND BRIEFS OF
underpants and briefs of SYN FIBRES
man-made fibres,
knitted or crocheted
    61071220 UNDERPANTS AND BRIEFS OF
ARTIFICIAL FIBRES
 
30 611693 61169300 OTHER GLOVES ETC OF
Gloves, mittens and SYNTHETIC FIBRES
mitts, of synthetic fibres,
Page 23 of 39
 knitted or crocheted
(excluding impregnated,
...
31 610453 Women's or girls' skirts 61045300 SKIRTS AND DIVIDED SKIRTS
and divided skirts of OF SYNTHTC FIBRES
synthetic fibres, knitted
or crocheted
(excluding ...
32 621111 Men's or boys' 62111100 SWIMWEAR FOR MENS OR
swimwear (excluding BOYS
knitted or crocheted)
33 620312 Men's or boys' suits of 62031200 SUITS OF SYNTHETIC FIBRES
synthetic fibres
(excluding knitted or
crocheted, tracksuits, ski
suits ...
34 611212 Track-suits of synthetic 61121200 TRACK SUITS OF SYNTHETIC
fibres, knitted or FIBRES
crocheted
35 620930 Babies' garments and 62093000 BABIES GRMNTS AND
clothing accessories of CLOTHNG ACCESS OF SYN
synthetic fibres FIBR
(excluding knitted or
crocheted ...
36 620892 Women's or girls' 62089210 DRESSING GOWNS AND
singlets and other vests, BATHROBES
briefs, panties, négligés,
bathrobes, dressing ...
37 611522 Pantyhose and tights of 61152200 PANTY HOSE AND TIGHTS OF
synthetic fibres, knitted SYNTHETIC FIBRES MSRNG
or crocheted, measuring PER SINGLE YRN 67 DECITEX
per single yarn >= ... OR MORE
38 610722 Men's or boys' 61072210 NIGHTSHIRTS AND PYJAMAS
nightshirts and pyjamas OF SYN FIBRES
of man-made fibres,
knitted or crocheted
(excluding ...
    61072220 NIGHTSHIRTS AND PYAJAMAS
OF ARTIFICIAL FIBRES
 
39 611231 Men's or boys' 61123100 MENS/BOYS SWIMWEAR OF
swimwear of synthetic SYNTHTC FBRS
fibres, knitted or

Page 24 of 39
 crocheted
40 621112 Women's or girls' 62111200 SWIMWEAR FOR WOMENS OR
swimwear (excluding GIRLS
knitted or crocheted)
 
 
 

Page 25 of 39
 Appendix-IB
 
Product List of MMF Fabrics
(Products will be primarily identified at 8 digit HS Code)
Sl 6 digit Product Description 8 digit HS Product description
No. HS code Code
1 540752 Woven fabrics of yarn 54075210 POLYESTER SHIRTINGS
containing >= 85% by weight
of textured polyester
filaments, incl.
monofilament ...
      54075220 POLYESTER SIUTINGS
2 600632 Dyed fabrics, knitted or 60063200 OTHR KNITD OR
crocheted, of synthetic fibres, CROCHETD FBRCS OF
of a width of > 30 cm SYN FIBRS, DYED
(excluding warp ...
3 540761 Woven fabrics of yarn 54076110 POLYESTER SHIRTINGS
containing >= 85% by weight
of non-textured polyester
filaments, incl. ...
      54076120 POLYESTER SUITINGS
4 600192 Pile fabrics of man-made 60019200 OTHER PILE FABRICS OF
fibres, knitted or crocheted MAN-MADE FIBRES
(excluding "long pile" fabrics)
5 540754 Woven fabrics of yarn 54075420 POLYESTER SHIRTING
containing >= 85% by weight
of textured polyester
filaments, incl.
monofilament ...
6 580632 Narrow woven fabrics of man- 58063200 OTHER NARROW WOVEN
made fibres, with a width of FBRCS OF MAN-MADE
<= 30 cm, n.e.s. FIBRE
7 551511 Woven fabrics containing 55151110 FBRC OF POLSTR,MXD
predominantly, but < 85% WTH VISCOS
polyester staple fibres by RYON,UNBLCHD
weight, mixed ...
      55151120 FBRC OF POLSTR,MXD
WTH VISCOS RYON,BLCHD
      55151130 FBRC OF POLSTR,MXD
WTH VISCOS RYON,DYED
      55151140 FBRC OF POLSTR,MXD
WTH VISCOS
RYON,PRINTD

Page 26 of 39
8 600537 Dyed warp knit fabrics of 60053700 OTHER, DYED
synthetic fibres "incl. those
made on galloon knitting
machines", ...
9 551614 Woven fabrics containing >= 55161410 SPUN RAYON PRINTED
85% artificial staple fibres by SHANTUNG
weight, printed
      55161420 SPUN RAYON PRINTED
LINEN
10 540742 Woven fabrics of filament 54074210 NYLON BRASSO
yarn containing >= 85% nylon
or other polyamides by
weight, incl. ...
      54074220 NYLON GEORGETTE
      54074230 NYLON TAFETTA
11 551219 Woven fabrics containing >= 55121910 OTHR WOVN FBRCS, DYED
85% polyester staple fibres by CNTNG POLYETR >= 85%
weight, dyed, made of yarn of
different ...
      55121920 OTHR WOVN
FBRCS,PRINTD CNTNG
POLYETR> =85%
12 540710 Woven fabrics of high-tenacity 54071013 UNBLECHD NYLON
yarn, nylon, other polyamides FURNISHG FBRCS
or polyesters, incl.
monofilament ...
      54071015 UNBLECHD OTHR NYLON/
POLYAMIDE FBRCS
(FILAMENT )
      54071016 UNBLECHD POLYESTER
SUITINGS
      54071019 UNBLECHD OTHR
POLYESTER FABRICS
      54071023 BLECHD NYLON FURNISHN
FBRCS
      54071025 BLECHD OTHR
NYLON/POLYAMIDE FBRCS
( FILAMENT )
      54071026 BLECHD POLYESTER
SUITNGS
      54071033 DYED NYLON FURNISHG
FBRCS
      54071035 DYED OTHR
NYLON/POLYAMIDE FBRCS
Page 27 of 39
 ( FILAMENT )
      54071036 DYED POLYESTER
SUITNGS
      54071043 PRINTED NYLON
FURNISNG FBRCS
      54071045 PRINTED OTHR
NYLON/POLYAMIDE FBRCS
( FILAMENT )
      54071046 PRINTED POLYESTER
SUITNGS
      54071049 PRINTED OTHR
POLYESTER FBRCS
      54071093 OTHR NYLON FURNISNS
FBRCS
      54071096 OTHR POLYESTER
SUITNGS
      54071099 OTHR POLYESTER FBRCS
NES
13 540720 Woven fabrics of strip or the 54072010 UNBLECHD WVEN FBRCS
like, of synthetic filament, incl. FROM STRIP/THE LIKE
monofilament of >= 67 decitex
...
      54072020 BLECHD WVEN FBRCS
FROM STRIP/THE LIKE
      54072030 DYED WVEN FBRCS FROM
STRIP/THE LIKE
      54072040 PRINTED WVEN FBRCS
FROM STRIP/THE LIKE
14 540769 Woven fabrics of yarn 54076900 WOVN FBRCS CONTNNG
containing >= 85% by weight 85% OR MORE BY WT OF
of mixtures of textured and OTHR THN NN-TXTRD
non-textured ... POLYSTR FLMNTS
 
 
 
 

Page 28 of 39
 Appendix-IC
Product List of Technical Textiles Products with HSN code
In case of some products HSN Code is under development and, Product Description
as indicated will be used for Application and Selection

S.N Segment Name of the HSN Code Description

o. product
1 Geotextil Geo-grids To be notified
es
Geo-nets
Geo-membranes
Geo-tubes/Geo-
bags
Geo-textiles
made from
natural fibres
2 Agro- Shade-nets
textiles Mulch-mats
Anti-hail/Anti-
bird/Anti-fog To be notified
protection nets
Fishing nets
Crop covers

Turf protection
nets
3 Medical Body Diapers, 96190010 Sanitary towels (pads)
/ Adult Diapers, or
Hygien Incontinence sanitary napkins
e Diapers, 96190020 Sanitary towels (pads)
Textile Sanitary and tampons, napkins
s Napkins and napkin liners for
babies and similar
articles, of any
material : Tampons
96190030 Sanitary towels (pads)
and tampons, napkins
and napkin liners for
babies and similar
articles, of any
material : Napkins and
Napkin liners for babies
96190040 Clinical Diapers
96190090 Sanitary towels (pads)
and tampons, napkins
and napkin liners for
babies and similar
articles, of any

Page 29 of 39
 material : Other
Surgical 59061000 Adhesive Tape Of A
Dressings, Width
Bandages, Not Exceeding 20 cm.
wound care 30051010 Adhesive Gauze
products Bandage
30051020 Adhesive Tape
(Medicinal)
30059010 Cotton Wool, Medicated

30059030 Medicated Lint

(Lint, medicated)
30059040 Bandages Without
Adhesive Layer
30059050 Burn Therapy
Dressing Soaked
In Protective Gel
56012200 Wadding; Other Articles
Of Cotton Wadding:
Other (Of man-made
fibres)
Compression 61151000 Panty hose,
stockings for tights,
varicose veins stockings, socks and
other hosiery, including
graduated compression
hosiery (for example,
stockings for varicose
veins) and footwear
without applied soles,
knitted or crocheted :
Graduated
compression
hosiery (for
example,
stockings for varicose
veins)
Surgical Sutures 30061010 Sterile, surgical catgut
and similar sterile suture
materials(including sterile
absorbable surgical or
dental yarns) and sterile
tissue adhesives
for surgical
would closure
Defence Bullet Proof 62104010 Bullet proof jacket,
4 Textile Jackets, Vests bomb disposal
and Uniforms jacket and the like
Nuclear, To be notified
Page 30 of 39
 Biological and
Chemical
Warfare Suits
High visibility
clothing and
Infra-red clothing
for military use
High Altitude
clothing
Fighter Aircraft
Clothing
Sub-marine
clothing
Tents, 54071041 Woven Fabrics of
Parachutes, synthetic filament yarn,
collapsible textiles including woven fabrics
housing for 54071042 obtained from materials
military use. of heading 5404.
54071091
54071041 - Printed
Parachute Fabrics
54071042 - Printed Tent
Fabrics
54071092 54071091 - Other
Parachute
Fabrics
54071092 - Other Tent
Fabrics
Special masks 90200000 Other Breathing
including Gas Appliances And Gas
masks Masks, Excluding
Protective Masks Having
Neither Mechanical
Parts Nor Replaceable
Filters
Helmets and To be notified
safety equipment
(textile
component) for
military use
5 Mobile Safety 87089500 Parts and accessories of
Textile airbags for the motor vehicles of
s: automobiles headings 8701 to 8705 -
other parts and
accessories -- safety
airbags with inflater
system; parts thereof
Automobile Tyre 56041000 Rubber Thread And
cords Cord, Textile Covered
56075020 Nylon Tyre Cord
Page 31 of 39
 56075030 Viscose Tyre Cord
59021010 Tyre Cord Fabric Of High
Tenacity Yarn Of Nylon
Or Other

Polyamides: Impregnated
With Rubber
59021090 Tyre cord fabric Of
nylon or other
polyamides: Others
59022010 Tyre Cord Fabric Of
Polyester: Impregnated
With Rubber
59022090 Tyre cord fabric
Of polyesters:
Others
59029010 Tyre Cord Fabric Of
Others: Impregnated
With Rubber
59029090 Tyre cord fabric of high
tenacity yarn of nylon or
other polyamides,
polysters or viscose
rayon: Others
Seat 87082100 Parts and accessories of
webbing for the motor vehicles of
automobile headings 8701 to 8705 :
s and Other parts and
aircrafts accessories of bodies
(including cabs) : Safety
seat belts
Air and oil filters 84212300 Centrifuges,
for automobiles, Including
railways coach, Centrifugal Dryers;
aircraft Filtering Or Purifying
Machinery And
Apparatus, For Liquids
Or Gases Filtering Or
Purifying Machinery And
Apparatus For Liquids:
Oil Or Petrol- Filters
For
Internal
Combustion Engines
6 Sports Parachute 54071011 Unbleached Parachute
Textile fabrics/Balloon Fabrics
s ing fabric for 54071021 Bleached Parachute
sports use Fabrics
54071031 Dyed Parachute Fabrics
Page 32 of 39
 54071041 Printed Parachute
Fabrics
54071091 Other Parachute Fabrics
Sailing cloth 63061990 Other Tarpaulins,
Awnings And Sunblinds;
Tents; Sails For Boats,
Sailboards Or Landcraft;
Camping Goods
Protective 95069110 Articles And Equipment
equipment for For General Physical
cricket, boxing Exercise, Gymnastics Or
and other sports ( Athletics: Boxing
Leg guard, Batting Equipment
gloves, Thigh pad) 95069920 Articles And Equipment
For General Physical
Exercise, Gymnastics,
Athletics, Other Sports:
Other : Leg Pads And
Bats For Cricket
95069990 Articles and equipment for
general physical exercise,
gymnastics, athletics,
other sports (including
table- tennis) or Out-door
games, not specified or
included elsewhere in this
chapter; swimming
pools
and
paddling pools - other : -
other : other
7 Protective Personal
Textiles Protective
(other Equipment for
than medical use
defence Fire retardant/Fire To be notified
textiles): protection clothing
Chemical/
Petrochemical
protection clothing
Electric Arc
protection
clothing
Fire retardant
fabrics
Industrial

gloves, Industrial

Page 33 of 39
 protection clothing
including high
visibility clothing
for non-military
use
N-95 and N-99 N-95 and N-99 masks (FFP-2 &
Masks (FFP-2 FFP-3) masks
and To be notified.
FFP-3
masks).
Gas Masks 90200000 Apparatus: Other
breathing appliances and
gas masks, excluding
protective masks having
neither mechanical parts
nor replaceable filters.
8 Building/ Architectural To be notified
Constructi Membranes
on Wall coverings 59050090 Textile Wall
Textiles: Coverings: Other
59050010 Textile Wall Coverings:
Fixed On The Backing
Of Any Material
Awnings & canopy 63061200 Tarpaulins, Awnings and
Sunblinds etc.: Of
Synthetic Fibres
63061920 Tarpaulins, awnings and
sunblinds; tents; sails for
boats, sailboards
or landcraft;
camping goods
tarpaulins,
awnings and sunblinds
:of other textile materials:
blinds or awnings of coir
Floor coverings for To be notified
special purposes
such as fire
retardant, fire
resistant,

chemical resistant,
anti –static and
dust resistant/and
composite board
for train coaches.
9 Specialty Carbon Fibre To be notified
Fibres &
Aramids, Meta
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 Aramids, Para-
Aramids, Kevlar
Nylon 66
Glass Fibres,
Basalt Fibres
Ultra High
Composit Molecular
es Weight
Polyethylene
Composites made
out of all above
fibres (i) to (v)
10 Smart Textiles embedded To be notified
with active devices for
medical, defence and
special uses.

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 Appendix -II
Ministry of Textiles
Udyog Bhawan, New Delhi
Note: Please refer Clause 8.3 of the Guidelines

Letter of Approval

This is certified that the Participant namely, M/s……………………….is eligible for

participation in ‘PLI Scheme for Textiles” Notified vide Notification No
12015/03/2020/-IT dated 24.09.2021 for producing Notified Product(s), as per the
list attached. Investment made from the date of Notification of the Scheme, shall be
accounted for calculating threshold investment. However, eligibility for incentive will
depend upon meeting the required level of performance both in terms of threshold
investment and threshold turnover/incremental turnover as prescribed in the
Scheme guidelines.

This certificate is issued on the basis of prescribed documents submitted by the

applicant. This Approval shall be liable to be cancelled, if any information furnished
by the applicant is found to be incorrect or misleading.

The Participant shall submit quarterly investment/progress/production report

positively by end of the immediate next month of relevant quarter (April-June, July-
September, Oct-December and January- March) by uploading the same on portal
of MoT in prescribed format.

List of Notified Products to be manufactured by the Participant is attached.

Date: Name and designation

Place:

Office seal

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 Appendix III

These are some of the case scenarios for computing incentives. These are only
illustrative and not exhaustive.

Principle Applicable to both Part 1 and Part 2(with applicable rates of incentive)

Case Scenario 1: Unit of turnover is ₹ in crore

Scheme Part-1 Scheme Part-2

Prescribed
Threshold/ 25% threshold/ Incentive
Performance Incentive =
incremental 25% =eligible
Year eligible
turnover (In Rs. incremental turnover*
turnover* rate
crores) turnover (in rates
Rs. Crores)

Year 1 600 600*15% 200 200*11%

Year 2 750 150*14% 250 50*10%

Year 3 937.5 187.5*13% 312.5 62.5*9%

Year 4 1171.875 234.4*12% 390.63 78.13*8%

Year 5 1464.84 292.97*11% 488.28 97.65*7%

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Case Scenario 2: Unit of turnover is ₹ in crore

Performance Scheme Part-1 Scheme Part-2

Year Investment of ₹ 350 crore Investment of ₹ 150 crore
Prescribed Incentive=admissibl Admissibl Incentive=admissibl
Turnover e turnover*rate e e turnover*rate
with cap of Turnover
10% with cap
of 10%
Year 1 770 770*15% 330 330*11%
Year 2 1039.50 269.50*14% 445.5 115.5*10%
Year 3 1403.33 363.83*13% 601.42 155.93*9%
Year 4 1894.49 491.16*12% 811.92 210.50*11%
Year 5 2557.56 663.07*11% 1096.09 284.17*7%

Case Scenario 3: Unit of turnover is ₹ in crore

Investment of ₹ 300 crore

Performance Minimum
Actual turnover
Year Prescribed Admissible Incentive (₹ crore)
( ₹ crore)
Turnover
Year 1 660
600 660*15%= 99
(600-660)
Year 2 No incentive will be paid for the
750 year as 25% incremental growth
750
(825-891) over the immediate preceding
year turnover is not met.
Year 3 (937.5-750)*14%=26.25
Incentive will be paid for the
year as both the incremental
937.5
937.50 target of 25% over immediate
(937.5-1012.5)
preceding year turnover and
prescribed turnover for the year
i.e. 937.50 are met.
Year 4 800 No incentive will be paid for the
1171.88 (1171.88- year as both the targets are not
1265.63) met.
Year 5 No incentive will be paid for the
1200
1464.84 year as minimum prescribed
(1000-1080)
turnover for the year is not met.

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Case Scenario 4: Unit of turnover is ₹ in crore

Investment of ₹ 400 crore

Performance Minimum
Actual turnover ( ₹ Admissible Incentive (₹
Year Prescribed
crore) crore)
Turnover
Year 1 700
600.00 700*15%= 105
(600-880)
Year 2 891
750.00 (891-700)*14%= 26.74
(875-945)
Year 3 1202.85 (1202.85-891)*13%=
937.50
(1113.75-1202.85) 40.54
Year 4 1700 (1623.85-
1171.88
(1503.56-1623.85) 1202.85)*12%= 50.52
Year 5 2300 (2295-1700)*11%=
1464.84
(2125-2295) 65.45

Case scenario 5 : Unit of turnover is ₹ in crore

Investment of ₹ 500 crore

Performance Minimum
Actual turnover Admissible Incentive (₹
Year Prescribed
( ₹ crore) crore)
Turnover
Year 1 900
600.00 900*15%= 135
(600-1100)
Year 2 No incentive will be paid for
the year as the incremental
800 target of 25% over the
750.00
(1125-1215) immediate preceding year
turnover i.e. 1125 is not
met.
Year 3 (1050-800)*14%=35
1050 Incentive will be paid for the
937.50
(1000-1080) year as both the targets are
met.
Year 4 No incentive will be paid as
1100
1171.88 both the targets are not
(1312.5-1417.50)
met.
Year 5 (1485-1100)*13%=50.05
1500 Incentive will be paid as
1464.84
(1375-1485) both the targets are met
and cap of 35% is invoked.

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