|
CONCEPT OF MICRO, SMALL AND MEDIUM ENTERPRISES
Manufacturing-Engaged in manufacture/ production or preservation of goods and Investment in Plant & Machinery (Original cost excluding land & Buildings)
Service –Enterprises engaged in providing/ rendering of services and Investment in equipment (Original cost excluding land and building and furniture. Fittings and other not directly related to the service rendered)
List of items which are to be excluded while arriving eligible investment in Plant & Machinery
(AS PER ANNEXURE I)
List of some of the activities under Manufacturing and Service Enterprises as per MSMED ACT,2006 (AS PER ANNEXURE II)
AS PER ANNEXURE I
The cost of items shall be excluded while calculating the investment in Plant and machinery
-
equipment such as tools, jigs, dyes, moulds and spare parts for maintenance and the cost of consumables stores;
-
installation of plant and machinery;
-
research and development equipment and pollution controlled equipment
-
power generation set and extra transformer installed by the enterprise as per regulations of the State Electricity Board;
-
bank charges and service charges paid to the National Small Industries Corporation or the State Small Industries Corporation;
-
procurement or installation of cables, wiring, bus bars, electrical control panels (not mounded on individual machines), oil circuit breakers or miniature circuit breakers which are necessarily to be used for providing electrical power to the plant and machinery or for safety measures;
-
gas producers plants;
-
transportation charges ( excluding sales-tax or value added tax and excise duty) for indigenous machinery from the place of the manufacture to the site of the enterprise;
-
charges paid for technical know-how for erection of plant and machinery;
-
such storage tanks which store raw material and finished produces and are not linked with the manufacturing process; and
-
fire fighting equipment.
While calculating the investment in plant and machinery, the original price thereof, irrespective of whether the plant and machinery are new or second handed, shall be taken into account provided that in the case of imported machinery, the following shall be included in calculating the value, namely;
-
Import duty (excluding miscellaneous expenses such as transportation from the port to the site of the factory, demurrage paid at the port);
-
Shipping charges;
-
Customs clearance charges; and
-
Sales tax or value added tax.
AS PER ANNEXURE II
LIST OF SOME OF ACTIVITIES UNDER MANUFACTURE OR SERVICE AS PER MSMED ACT 2006
|
|
Manufacturing Activities |
|
1 |
Printing |
|
2 |
“Printing and Publishing†as Integrated unit |
|
3 |
Medical equipment and Ayurvedic product |
|
4 |
Composite unit of Bacon Processing and Piggery Farm [Piggery farm without bacon processing shall not be classified either as manufacturing or as service enterprise because this is a farming activity] |
|
5 |
Tobacco processing |
|
6 |
Beedi/Cigarette manufacturing and other tobacco products |
|
7 |
Extraction of agave spirit from Agave juice(imported medicinal plant) |
|
8 |
Manufacture of bio fertilizer |
|
9 |
Separation of iron scrap from slag pots |
|
10 |
Generation of electricity through wind mill |
|
|
Service Activities |
|
1 |
Retail Trade for credit limits upto Rs.20 lakhs |
|
2 |
Small Water and Road transport Operators |
|
3 |
Small Business Enterprises |
|
4 |
Professional and Self Employed |
|
5 |
Publishing |
|
6 |
Sanitation services(Hiring of Septic tank cleaner) |
|
7 |
Clinical/ pathological laboratories and scanning, MRI Tests |
|
8 |
Hospitals |
|
9 |
Agri clinic and Agri business |
|
10 |
Restaurants with Bar |
|
11 |
Canteens |
|
12 |
Hotels |
|
13 |
Motel Industry |
|
14 |
Consultancy services including management services |
|
15 |
Renting of Agricultural machinery (Harvesting) |
|
16 |
Composite Broker services in Risk and Insurance Management |
|
17 |
Third party administration (TPA) services for Medical Insurance claims of policy holders |
|
18 |
Seed grading services |
|
19 |
Training-cum-incubator centre |
|
20 |
Educational Institutions |
|
21 |
Training Institutes |
|
22 |
Practice of Law., legal services |
|
23 |
Trading in medical instruments(Brand new) |
|
24 |
Placement and Management consultancy services |
|
25 |
Advertising agency and Training centres |
|
26 |
Development of Software and providing software services |
============================================================ |
ABOUT
US 