Make in Haryana Industrial Policy 2026: Benefits, Eligibility & Incentives

GetMyCA Subsidy Advisory Team | Author: Paras Nagpal, Business Consultant, GetMyCA | Last updated: 21 October 2026

Quick Answer

The Make in Haryana Industrial Policy 2026 offers incentives for qualifying Large, Mega and Ultra Mega projects in Haryana. Notified on 26 May 2026, it provides Net SGST reimbursement, capital subsidy, stamp-duty and electricity-duty support, employment, R&D, green-industry and other benefits. Eligibility depends on project classification, location, eligible investment, application timing and scheme-specific conditions.

Haryana's 2026 industrial policy sets out incentives and eligibility rules for large-scale industrial investments, new manufacturing units, and qualifying expansion or diversification projects. It supersedes the Haryana Enterprises & Employment Policy 2020 and remains valid for five years from notification, unless amended or superseded earlier.

The policy primarily covers qualifying Large, Mega and Ultra Mega projects, including eligible manufacturing, processing, contract manufacturing and specified service-sector activities. The available benefits depend on project location, Fixed Capital Investment (FCI), Eligible Capital Expenditure (ECE), direct employment, GST records and commencement dates. Meeting an investment threshold alone does not guarantee eligibility.

Quick Overview of Make in Haryana Industrial Policy 2026

Who Should Check Eligibility?

Businesses should review eligibility while a project is still being planned, particularly before major commitments and commencement of production. The policy requires an eligible applicant intending to claim incentives to submit its application before commercial production or operations begin under Section 8.4.

Is the Policy Applicable to MSMEs?

The incentive framework discussed here is intended for eligible Large, Mega and Ultra Mega units. MSMEs should review the separate Haryana Progressive MSME & Export Promotion Policy and other applicable schemes instead. A Udyam certificate alone does not establish eligibility under this large-investment policy.

For basic enterprise formalisation, businesses can review GetMyCA's MSME registration service.

Is There a Separate Policy for Pharma and Medical Devices?

Pharmaceutical and medical-device manufacturers should compare the general industrial policy with Haryana's sector-specific pharmaceutical and medical-device policy where applicable. Section 8.8 restricts fiscal incentives under different Haryana Government policies for the same project after incentives have been applied for or availed under another state policy.

A project should select its appropriate policy route before filing. A sector being named in this policy does not by itself prove that every pharma or medical-device project qualifies.

Which Businesses May Benefit?

The policy is relevant to eligible manufacturing and specified service-sector investments. The examples below are illustrative, not an automatic list of eligible sectors; exclusions, industry-specific conditions and project thresholds still apply.

What Is FCI and How Is It Different from ECE?

Fixed Capital Investment (FCI) under Section 1.6 measures qualifying investment in project land, buildings, infrastructure and utilities, plant, machinery, equipment and other eligible assets. It helps determine project classification and the incentive ceiling.

Eligible Capital Expenditure (ECE), defined in Section 1.7, is the base for capital-subsidy calculation. The two values need not match.

Other exclusions include preliminary and pre-operational expenses, capitalised interest, specified technology or know-how costs, consultancy charges and intellectual-property costs, even if recorded as capital assets. Recognition also depends on the policy's investment dates and conditions.

Illustration: If recognised FCI is ₹200 crore but qualifying ECE is ₹160 crore, a hypothetical 10% capital-subsidy rate would yield ₹16 crore before other caps and conditions. It would not be ₹20 crore merely because FCI was ₹200 crore.

How Are Large, Mega and Ultra Mega Projects Classified?

Classification is principally based on qualifying FCI and location, with separate employment-based alternatives for certain categories. These thresholds must be read together with the other eligibility requirements.

For example, a ₹500 crore qualifying project may meet the Mega investment threshold in a Sub-Prime or Prime/Focus area but not in a Core or Intermediate area.

Why Does Factory Location Matter?

Haryana uses Core, Intermediate, Sub-Prime and Prime/Focus categories. The same investment can meet different project thresholds and qualify for different incentive percentages depending on the exact notified plot and area.

Do not infer the area category from the district name alone. Check the approved location classification, land use and project permissions before estimating benefits.

What Benefits Are Available?

The policy provides incentive categories including Net SGST reimbursement, capital subsidy, electricity-duty reimbursement, stamp-duty reimbursement, employment generation, R&D, green-industry support and approved customised packages. The published rates below are conditional policy rates, not approved benefit amounts for an individual project.

Net SGST reimbursement rates

Section 13.3.1 differentiates reimbursement by area and the annual proportion of intra-state B2C sales in Haryana. The higher bracket applies where B2C sales are 50% or more.

Published periods are seven years for Large units, ten years for standard Mega units and up to twelve years for approved customised packages for Mega/Ultra Mega units. The concerned Haryana Excise and Taxation authority or designated authority certifies the annual B2C/B2B proportion; reimbursement is calculated annually using actual eligible sales.

“Net SGST” refers to eligible SGST paid through the cash ledger against the qualifying output liability after eligible input tax credit, including eligible IGST credit, is first utilised. It is not reimbursement of the entire GST amount and is distinct from a statutory GST refund under GST law.

Capital subsidy for fast-track commencement

Section 13.3.2.1 bases the capital subsidy on ECE, project size, area and the permitted time to commencement.

For standard projects, the time period is calculated from the grant of Consent to Establish or approval of the building plan, whichever is later. An eligible expansion without a new CTE or building-plan requirement follows the policy's first-expansion-investment rule.

The policy specifies capital-subsidy disbursement in ten annual instalments, commencing only after the later of commercial commencement or achievement of committed eligible capital investment, subject to limits. Customised packages require the prescribed Haryana Enterprises Promotion Board approval and cost-benefit model.

Electricity-duty and stamp-duty reimbursement

Electricity-duty reimbursement is linked to eligibility for the fast-track capital-subsidy incentive and its timelines. Standard stamp-duty reimbursement applies to qualifying new units that commence operations within the specified five-year period from land purchase or lease. Customised-package benefits are separately approval-dependent.

Other employment, R&D and green incentives

The policy also contains separately conditioned incentives for Haryana-local employment, qualifying research facilities, innovation and eligible environmental investments. Businesses must check the relevant incentive head, expenditure cap, certification and operating rules before estimating any amount. A sector being named in the policy does not make every project automatically eligible.

Can Existing Factories Claim Expansion or Diversification Benefits?

Section 8.6 allows qualifying existing Large, Mega and Ultra Mega units to seek expansion or diversification benefits at the same location. The expansion must meet at least one of these alternative additional-FCI tests:

1. Additional FCI of at least 50% of the existing project FCI at the start of expansion.
2. Additional FCI of at least 25% of that FCI, with a minimum expansion investment of ₹125 crore.
3. Additional FCI greater than the relevant location's minimum Mega or Ultra Mega threshold.

Original values of assets are used in the prescribed test. The expansion must commence commercial operations within the policy period and may receive expansion or diversification incentives only once during the operative policy period. Expansion at a different location is treated as a new unit.

Separate GST registration and separate books of account for expanded and existing operations are generally required. Where separate GST registration at the same business place is not feasible, Section 8.6 provides an alternative turnover basis but still requires separate expansion books unless HEPB permits otherwise.

Can Incentives Be Claimed under Multiple Policies?

Under Section 8.8, a unit is not eligible for fiscal incentives under this policy if it has already applied for or availed fiscal incentives for the same project under another Haryana Government policy, and vice versa. A pharma, EV or other sector-specific project should compare available state policy routes before selecting one.

Section 9 separately imposes an overall ceiling: cumulative benefits under this policy together with fiscal incentives, grants, reimbursements, subsidies or financial assistance received under Government of India schemes for the same project cannot exceed 100% of FCI. Central assistance is therefore included in this combined ceiling, not automatically outside it.

What Happens to Projects Started under HEEP 2020?

Section 8.9 contains a transitional protection option for certain projects that took effective steps and made substantial pre-notification investment. They may opt for HEEP 2020, subject to meeting that policy's eligibility conditions and commencing commercial production or operations within two years of the 2026 notification for Large projects, or three years for Mega/Ultra Mega projects.

This does not automatically extend HEEP benefits to every existing business.

Why Are Environmental Compliance and Financial Records Important?

Manufacturers may need pollution-control approvals, effluent-treatment records, land-use permissions, building approvals, power documents and other regulatory evidence. Missing compliance can affect project readiness, classification or incentive claims, especially in chemical, pharma, food-processing and other regulated operations.

Financial records help distinguish qualifying investment from accounting totals. Before filing, review CWIP, gross fixed assets, new machinery additions, land and building additions, bank payments, term-loan documents, depreciation schedules, project reports and GST sales/SGST cash-ledger records. A high CWIP balance by itself is not proof of eligible FCI.

For related project-finance documentation, see GetMyCA's CMA report preparation support.

What Common Mistakes Delay Incentive Claims?

• Treating total project cost or all balance-sheet assets as qualifying FCI/ECE.
• Selecting the wrong MSME, Large or Mega category or assuming sector eligibility automatically.
• Not checking the exact Core, Intermediate, Sub-Prime or Prime/Focus classification.
• Starting commercial production before the required Section 8.4 application.
• Mixing old assets, expansion capex and separate GST or financial records.
• Calculating Net SGST from gross GST instead of eligible cash-ledger payments.
• Claiming overlapping Haryana-policy benefits for the same project.
• Assuming headline subsidy percentages mean immediate lump-sum reimbursement.

What Documents Are Required?

The exact checklist is incentive-specific. A document commonly used in a subsidy application should not be assumed mandatory in every case unless the relevant notification or procedure requires it.

How to Apply under Make in Haryana Industrial Policy 2026?

1. Identify the correct policy route and Large, Mega or Ultra Mega classification.
2. Confirm the exact project area category, land use and sector eligibility.
3. Calculate qualifying FCI and ECE separately; review existing and expansion assets.
4. Review applicable incentives, investment dates, commencement conditions and incentive ceilings.
5. Prepare the DPR, approvals, GST reconciliations, bank records and fixed-asset supporting records.
6. Submit the required application to the Department before commercial production or operations commence, in accordance with Section 8.4.
7. Complete prescribed verification, clarification, approval and later claim/disbursement procedures.

The base policy provides an incentive framework, while forms and scheme-specific processing requirements depend on applicable notified operational guidelines. Section 10 addresses the position where a scheme is not yet notified; it should not be read as confirmation that every online application form is operational.

Where Can Businesses Download the Official Policy?

The primary reference is the Government of Haryana Gazette notification, No. 20/06/2026-4IB-1, dated 26 May 2026: Invest Haryana official portal.

Businesses should verify the original gazette, Haryana Industries & Commerce Department or Invest Haryana, and any subsequently notified operational guidelines, forms and amendments before submitting an application.

How Can GetMyCA Help?

GetMyCA supports manufacturers with project eligibility screening, location and category assessment, FCI/ECE working, benefit estimation, financial and GST documentation, project reports and prescribed application or query-response support. The competent government authority, not the consultant, decides approval and disbursement.

Ideally, seek eligibility advice before land or machinery commitments become irreversible and before commercial production starts. Share your industry, plot or location, project investment, new-unit or expansion status, proposed commencement date and investment already incurred for an initial review.

Contact GetMyCA for a project subsidy assessment.

Frequently Asked Questions

What is Make in Haryana Industrial Policy 2026?

It is Haryana's notified 2026 policy for eligible Large, Mega and Ultra Mega industrial projects, including qualifying new investments and expansion or diversification. It sets out investment categories, fiscal incentives and conditions. The notification was issued on 26 May 2026 and must be read alongside applicable later scheme procedures.

Is Haryana Industrial Policy 2026 applicable to MSMEs?

The Large, Mega and Ultra Mega provisions are not the general MSME subsidy route. MSMEs should examine the separate Haryana Progressive MSME & Export Promotion Policy and relevant sector-specific schemes.

What is the minimum investment for a Large project?

The normal FCI-based route requires more than ₹125 crore. The policy also recognises an alternative route involving at least 500 direct employees with minimum FCI of ₹50 crore, subject to the full classification and eligibility conditions.

Are FCI and ECE the same for subsidy calculation?

No. FCI primarily determines the investment category and overall incentive ceiling. Capital subsidy is based on ECE, which excludes land and certain other prescribed assets or costs.

Can a manufacturer apply after commercial production begins?

Section 8.4 requires an eligible unit intending to claim incentives to submit an application before commercial production or operations commence. Manufacturers should review project dates and the applicable procedure early.

What SGST reimbursement rates apply?

Depending on location and whether annual Haryana intra-state B2C sales are at least 50% or below 50%, published rates range from 20% to 70% of eligible Net SGST. The period and calculation depend on project class, annual sales certification and policy conditions.

How much capital subsidy may a manufacturer receive?

For standard eligible Large and Mega projects, published fast-track capital subsidy ranges from 2.5% to 20% of ECE depending on location and commencement timing. Approved customised Mega/Ultra Mega packages may provide higher rates up to 30% in specified categories.

Can existing units apply for expansion incentives?

Yes, if the existing unit meets Section 8.6 requirements, including one of the alternative additional-FCI tests, same-location and commencement conditions, separate financial/GST treatment and the once-only expansion rule.

Can Central and Haryana industrial incentives be combined?

Section 9 includes this policy's incentives and Government of India fiscal assistance for the same project within a cumulative ceiling of 100% of FCI. Section 8.8 separately restricts applying for or availing incentives for the same project under other Haryana Government policies.

What happens to eligible projects started under HEEP 2020?

Section 8.9 provides a transitional option for qualifying projects that took effective steps and made substantial pre-notification investments. Large projects generally have a two-year commencement window; Mega/Ultra Mega projects have three years, subject to earlier HEEP eligibility conditions.

Where is the official Haryana Industrial Policy 2026 PDF?

The primary document is the Haryana Government Gazette notification of 26 May 2026, No. 20/06/2026-4IB-1. Verify the gazette, notified operational scheme and subsequent departmental instructions before making investment or application decisions.

Does GetMyCA guarantee subsidy approval?

No. GetMyCA can support eligibility analysis, documentation, filing preparation and responses to queries, but eligibility, sanction, amount and disbursement are determined by the relevant government authority.

Conclusion

The Make in Haryana Industrial Policy 2026 can support eligible Large, Mega and Ultra Mega projects, but benefit calculations depend on the right project category, location, qualifying FCI/ECE, Net SGST, commencement dates and limits on combining incentives.

Manufacturers should review the original notification and current operative procedures before committing major expenditure or filing an application. To review your project's subsidy eligibility and documentation, contact GetMyCA.

Official Source and Important Disclaimer

Official source: Government of Haryana, Industries & Commerce Department, Notification No. 20/06/2026-4IB-1 dated 26 May 2026: Make in Haryana Industrial Policy, 2026.

This article summarises the base policy for general information as at 21 October 2026. Separate operational guidelines, application processes, subsequent amendments and project-specific eligibility may affect individual claims. It is not a promise of incentive availability, approval, timeframe or disbursement. Verify current requirements with the competent Haryana authority before acting.