PROJECT PROPOSAL ON TAILORING TRAINING TO POOR

ADOLESCENT GIRLS AND WOMEN IN INDIA

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1. Title of the Project : TAILORING TRAINING TO POOR

ADOLESCENT GIRLS AND WOMEN
IN INDIA

2. Duration of the Project : 3 Months

3. Target Group : 1. Adolescent Girls

2. Widows
3. Destitute Women

4. Target Area : Kurnool District

Andhra Pradesh, INDIA.
5. Project Summary :
The target group Adolescent Girls and Widows are drawn from the lower strait of
the society where influenced people are dominating and ruling them since the ages
together. Poverty is the main drawback found in almost all the families, where the
unemployment and seasonal income do not satisfying their livelihood requirements.
Sometimes they are migrating to some other places in searching of work for their
daily bread. Their deriving income do not used for the production purpose but the
consumption requirements fulfilled with these meager income by the large size
families. Usually population rate in rural and tribal areas is growing very fast.
As literacy and ignorance in that areas are predominant factors, which always
suppressed them and stunting their development in all respects. Even family
planning measures are also not accepted by them due to their illiteracy, ignorance
and superstitions conditions. They always depend on the herbal medicines and
crude treatments as suggested by un-qualified persons, whose profession is
earning income by treating them with herbal medicines and solutions prepared with
the local available plants and herbs. Sometimes crude treatments may react and
create further complications. This is also one of the causes to disturb the normal
life of the rural poor, added to this, the natural wealth also destructing by these
ignored people either for their needs or as ordered by the influenced people. These
deforestation activities have creating lot of disturbances in the present environment
conditions and increasing pollution effects. The worst sufferers from all the factors
are only the rural and tribal people. Children of these areas also not promoted for
 education as the parents do not know the value of education and its great
significance in the modern advancement. They simply following certain caste
principles and shouting in the darkness as a fly in the ocean. Their development is
almost holed by their masters and treating them as slaves or bonded labourers. As
the areas are remote in nature, no frequent transport facilities are available to
reach these places when the need arise. Sometimes they use bullock carts to
reach headquarters for emergency purpose, which given on their request.
The target group conditions in respect of social, economical, health, hygiene,
sanitation and education etc., are much lower and exhibiting the scene of primitive
stage, their continuous physical work to reach the stage of development not
producing desired result, because of lacking awareness.
Criteria for the empowerment of these ignored people not planned by any
Department due to heavy work load and political influence interference of local
poor people in the initiation of any development measures also lower and meager.
Health professionals appointed by the Government not interested to stay as these
villages and their regular visiting also not possible due to non-availability of
transport facilities.
In view of the above facts the organization proposed to conduct Tailoring Training
Programme for Adolescent Girls and Widows who are in difficult circumstances in
rural and urban areas in Kurnool District.
6. Description of the Project
The project Adolescent Girls and Widows groups are poor and illiterate
away from modern changes. There is a need to bring awareness and provide
financial responsibilities making women become conversant with the accounts both
profit and loss useful to maintain their family, with the training activities women role
will be enhanced in family and community.
Adolescent Girls and Widows in these poor families find difficult to manage
families. She is deprived of nutritious food, health care and minimum education.
Women are poor, illiterate, exploited and suffer from many problems, within and
outside houses.
Even at home Adolescent Girls and Widows is feeble human being and her
desire shall be to her husband. Man makes here to yield to his desire. She gives
birth to his children, looks after the entire family affairs and helps husband in the
 double yoke. Slavery overburdens here physical strength and strain. She is treated
as unpaid servant in the family. She doesn’t have any right on property and self
decision making in her socio-economic status in the family as well as society. Thus
a woman always depends upon the mercy of her husband and male dominated
society.
7. What is the problem ?
The Proposed Project will be implemented in 5 slum areas of Kurnool Rural and
urban of Kurnool District in Andhra Pradesh State. Slum dwellers are from remote
villages migrated to Kurnool Rural for want of work. Their villages are remotely
situated on small hill ranges often affected by drought and famine. The target
project groups are poor and illiterate widows and women living in sub standard
slums on outskirts of Kurnool surroundings thus despised and isolated from the
Society. In these slums an average family has parents 2, grant parents 1 or 2,
children about 5 members making a total of 8 to nine members. Mostly it is joint
family under on tin roof in different cabin blocks system. Roof is either asbestos
sheets, temporarily walls built with stones and mud, floor with gravel mud or
stones, no bathrooms and lavatory facilities attached, as single bulb light is
provided to their huts, no television, no radio or no news papers for them. Assets
seen for each family are fowls, cooking vessels, crowbar, pick axe and spade their
labor work instruments. Rice and dhal curry is staple food for three times a day.
8. Additional information of the project
According to the lawful economic profile of Women in the World is as follows.
Woman represent 50% population make up 30% of rural labour force, perform 60%
of all working hours, receive 10% of the worked income but still own less than 1%
of the WORLD PROPERTY. This is also true of Indian Woman and very true of
rural women. In our country rural women suffers being both economically and
socially invisible. Social invisibility is a result of general status of second class
citizen, usually accorded to Women. It is not surprising that developmental
programmes which do not make into account the aspirations of women are not
effective in achieving their objectives. The growing realisation that rural Women
are not inarticulate, illiterate, ignorant aspects of welfare but are in fact, productive,
hard working adults who have coped with battle for survival from a very young age,
 makes their participation in the development process increasingly necessary and
imperative. This is the critical area of concern of forming base and objective of this
project.
9. How will this project solve the problem
Therefore, there is a need for Community Organising for Rural Upliftment Society
to introduce skills training to rehabilitate suffering women’s economic status by
organizing and providing tailoring training and alternate employment opportunity for
the empowerment of women in these villages. The proposed Tailoring Training is a
great opportunity to the poor women both married and unmarried to earn their
livelihood if they successfully complete the Training. There are 30 members in
each Batch and total 360 women will be trained.
10. Potential long term impact.
After completion of the Tailoring Training Program for Adolescent Girls and Widows
it is expected that 40-50 % increase in income is likely to result because of project
interventions.
a) Financial:
Exact financial benefits and analysis will be done through impact evaluation.
b) Economic:
The poor, economic liability would be transformed into economic assets. It can
safely be assumed that the program shall enable at least 155 women/ girls (one
per household) to be employed/ self employed. Thus 155 households i.e. 1000
women/ girls should enter the main stream of the economic activity. (Average
family size=4-5)
c) Social:
The project will create a strong social and economic capital of organized
communities. This will not only have implications for stronger service delivery but
will also lead to comprehensive community organizations, which are essential for
the development of a just and equitable society. It is expected that 300 female
would be uplifted socially. Direct employment or self employment of female will
result due to interventions relating to establishment and strengthening of existing
skilled businesses of producers through skills enhancement, product quality
development and higher prices as a result of linkages with markets in big cities.
 11. Aims and Objective of the Project:
To increase Adolescent Girls and Widows participation in alternate employment
opportunities of Development. The main objective of the Project is to provide
Income Generation Training on Tailoring and Embroidery to the Rural Women
for their self-reliance and self employment which support them Physically,
Socially and economically and psychologically and to mould themselves as an
active member of the community with all kinds of participatory functions
General Objectives :
i) To empower Rural Adolescent Girls and Widows and build self confidence,
self support and self reliance.
ii) to enable Adolescent Girls and Widows to development in mind, body and
spirit.
iii) to encourage and equip Adolescent Girls and Widows to become Literates
and Leaders.
iv) to equip Adolescent Girls and Widows to develop their skills in future.
v) the unemployed youth will become self financier.
Specific Objectives :
i) To form women self help groups in 5 slums in Kurnool.
ii) To create employment opportunities to less privileged slum Adolescent Girls
and Widows by introducing Tailoring Training.
iii) To provide skill Tailoring Training to Adolescent Girls and Widows to
generate additional income to meet their basic needs.
iv) To improve their socio economic and cultural standards
v) To promote awareness and participation in family responsibilities.
vi) To sustain small savings and net working with bans and other government
bodies.
vii) To provide skill development to improve self confidence among the Rural
Adolescent Girls and Widows.
viii) To establish a skill center exclusively for Rural Adolescent Girls and
Widows.
ix) To educate Adolescent Girls and Widows on the prevention of the causes of
unemployment.
12. Description about the target Groups
Most of the Adolescent Girls and Widows in our area are working as agricultural
labourers under the control of landlords. But the climate favours only limited
time in a year for the agricultural operations and rest of the period they are
jobless and unemployed. In that slack period, they have to move the near place
in searching of work for their daily bread. Their least earnings through this
seasonal work could not sufficient to meet their basic needs and essential
necessities of life. The rural poor, particularly women, who do not have support
are the worst sufferers due to their unemployment and irregular income as a
voluntary organization, we organized for the social change. But we are unable
to provide the needed financial assistance for these poor and distressed women
to start the income generation activities, even the Government Department also
not willing to help the needy Trainers, because of the terms and conditions for
the sanction of assistance as fixed by the apex agencies. People, who do not
have anything, would not get any assistance from anybody else, even the school
going children also facing lot of problems to complete their education.
But the problems are to find right donor to support these women Groups, which
enable them to start the Tailoring Training Programme.
Their activity is most suitable and the target group women. After review of their
all conditions, we made conclusion to approach your esteemed agency, to
support the needy women groups to take up the Tailoring Training Programme,
which make the rural poor women groups to becomes self sufficient.
The project is aimed at empowering the unemployed Adolescent Girls and
Widows in our backward rural areas namely Kurnool in Kurnool district in state of
Andhra Pradesh. Through Income Generating Activities, the proposed projects
are an integrated approach to train in the courses of Tailoring Training
Programme.
13. Need of the Project
The women living in Villages of Kurnool District is very poor. Unemployment is
one of the burning issues among women, due to lack of right skills, the poor
people unable to utilize the available local resources. The poor women includes
the rural and urban communities forcible migrating to different places in India
and working as a daily labors, construction workers, cooks, brick workers and
daily wages. The Women physically and sexually harassed by brick owners and
contractors. They are living in slums, getting very low wages.
The project Adolescent Girls and widows groups are poor and illiterate away
from modern changes. There is a need to bring awareness and provide financial
responsibilities making women become conversant with the accounts both profit
and loss useful to maintain their family, with the training activities women role
will be enhanced in family and community.
CORUS recognize that Tailoring Training is playing a key role in every field of
life. With education in cities laying emphasis on Skill Training Program, the
educational institutions for girls in small cities are lagging behind.
CORUS is trying to provide a solution to this. By making Tailoring Training to
women, we are promoting that there be no gender discrimination but
empowerment of women for a better life belonging to conservative and illiterate
parents, they are not allowed due to privacy and security reasons. The other
very important factor is financial constraint which makes the parents reluctant to
invest too much in education believing that the girls only have to be married off.
It is basis of all these factors that we are proposing the set up of this center. It
will help the girls and women to increase their knowledge base and understand
how to tap in to any hidden talent they may have – be it cooking, housekeeping,
gardening, sewing etc.
Adolescent Girls and Widows in these poor families find difficult to manage
families. She is deprived of nutritious food, health care and minimum education.
Women are poor, illiterate, exploited and suffer from many problems, within and
outside house.
14. Budget of the Project

Grant
Sl. US
Particulars requested
No Dollars
INR
Purchase of 10 pedal Sewing Machines @
1 90000 1250
Rs.9000/-
2 Purchase of Embroidery Machine @ Rs. 15000/- 15000 208

3 Purchase of over-lock machine @ Rs. 8500/- 8500 118

4 Furniture & Fixtures @ Rs. 8500/- 8500 118

5 Weaving Frames @ Rs. 3000/- 3000 42

6 Stitching Material @ Rs. 2500/- 2500 35

Designing Books, Needles, Tracing Papers &

7 4000 56
Chopping Powder @ Rs. 4000/-

8 Rent for the Training Center @ Rs. 5000x 3 15000 208

9 Salary of Two Instructors @ Rs. 6000 x 3x2 36000 500

Total Cost of the Project for 3 months 182500 2535

12 Centers for 3 years (3 months Training Batch

2190000 30417
duration)

15. Project Implementation System:

The Trainees are form 5 slums in Kurnool Rural of Kurnool District. Community
Organising for Rural Upliftment Society committee selects deserving
Adolescent Girls and Widows from each slum and rural community for Tailoring
Training Program. for Training Course, disadvantaged women, widow, young
unmarried girls are selected.
* Project Director : He is responsible for the proper coordination of the program
activities and accountable for the Financial Transactions and Project management.
* Training Instructors: Three Qualified and with 5 Years minimum experience
instructors will be appointed to train the trainees in Tailoring, Embroidery for a
period of Six Months.
* Center : We shall hire a building for the Training center on rent. Training
Center provides Tailoring and Embroidery Skills to 300 Women each year. These
women will be selected by slum self help groups. Training will be provided
Tailoring Skills Training both in stitching and embroidery besides health, finances
and family management training.
* Center Time Table : Training center will operate from Monday to Saturday.
Center will open from 9.30 Morning to 5.30 in the evening with regular breaks for
snacks and lunch.
* In production phase, the project supervisor and instructors will get orders for
clothes and take finished garments. The amount which is gained in the center will
be used for the center. The income will be paid to the trainees, center
maintenance and unforeseen expenses. When Trainees complete their training
the organization will help beneficiaries to put up tailor units in their slums.
The Organization proposes to start Tailoring and Embroidery Training center at
Kurnool covering 15 Villages and Slums
The rural poor Adolescent Girls and Widows, who have Basic education, will be
selected for the training in Tailoring, so as to enable them to acquire a suitable job
in any of the private concern and earn their livelihood as well as supporting their
families and dependants. The beneficiaries are identified from families belonging to
S.C.’s and S.T.’S pertaining to the marginalized and depressed sections. The
Tailoring Training are charging exorbitant fees for learning. So the organization
has planned a Tailoring Training.
Undoubtedly after the completion of Tailoring Training, the trainees will be able to
get a good job so as to improve their living standards and also to support their
families and dependants. This project will surely bring light into their lives for
sustainable development.
16. Outcome of the Project:
1. After the completion of the Training, trained Adolescent Girls and Widows will
get the Jobs in Private Industries.
2. Some of the Adolescent Girls and Widows will start their own Tailoring Shops in
their villages
3. The Society will help the Adolescent Girls and Widows to establish their own
Tailoring Shops in their villages.
4. With the improvement of the skills of the Adolescent Girls and Widows, they will
mould themselves into assets of the community.
5. The self confidence will improve among them through improvement of their
living standards.
6. Moral support for the parents, caretakers and trained volunteers should be
placed in village levels that will enhance the level of the Un Employment.
7. Opportunities are provided to the Rural Poor Adolescent Girls and Widows from
the stage of the planning to practicability.

G JOHN CHRISTOPHER
PROJECT LEADER
 TAMIL NADU RURAL TRANSFORMATION PROJECT

Business Plan for Tailoring unit

1. Village Panchayat: AA Village
2. Block: BB Block
3. District: DD District
4. Applicant: Mrs. AAA
5. Activity: Tailoring unit (including manufacture
and sale of garments)
6. Classification: MSME
[Link] classification (TNRTP) Nano
8. Purpose of Note:
To recommend for sanction of the following limits: Term Loan/Working
Capital Demand Loan/Composite Loan
9. Nature of Facility Term loan – Composite loan
10. Purpose For new tailoring unit.
11. Limit required Rs.2.70 Lakhs
12. Margin 10% of the project cost of Rs.3 lakhs i.e
Rs. 0.30 Lakhs
[Link]: (Details of Promoter name, age, qualification and
experience, activity to be financed, existing or new unit, any existing
facilities with Banks etc. The present request for loan and purpose.)

[Link] aged 35 years is from AA village panchayat, BB Block, DD District.

The applicant propose to set up a new Tailoring unit.

The borrower has been associated with this activity for more than 8 years
and has adequate experience in the line of activity. The unit will be involved
in manufacturing of garments as well as offering tailoring services to
customers who give materials for stitching. The applicant presently is not
enjoying any facility with any Bank. The present request is for term loan –
composite loan of Rs.2.70 Lakhs under TNRTP Matching Grant Programme
for new tailoring unit as well as for working capital for smooth conduct of
day to day operations.

About the Activity:

A good number of customers still prefer to wear tailor-made garments as

per their choice. It is cost effective in comparison to readymade garments
in a rural and semi-urban area. Tailoring shop can do work for home
furnishings also. It may also take a small order from readymade garments
manufacturing units on job work basis. There is scope to undertake job
work for interior decoration also.
Market (About Industry in general and demand)

An increasing number of women now prefer to work and therefore need

formal clothing. Ladies suit,offers a good look and physical comfort more
suitable to perform their office duties. The tailoring shop who delivers the
dress on time at a very affordable price has the advantage of getting more
business.

II. Category of Loan: Nano (Up to Rs. 5 Lakhs)

1. Profile of the Entrepreneur

Name Ms. AAA

Spouse Name
Age 35 Years
Education 12th
Aadhaar Card No 86XXXX111111
Address
Phone No -
Mobile No 9111111111
Email ID -
Number of years of experience in 8 years’ experience in tailoring.
business
Trainings attended (no. and hours) One month training Program at
Tailoring Institution (20 hours)
Spouse’s occupation Tailor
If Special category SC / ST / Differently abled /
Widow / Separated woman - NO

2. Enterprise Profile

Name of the Enterprise BBB Tailoring

Legal form of Enterprise Sole Proprietorship
Registration No 2222222222
Registration Date 01-02-2021
Registered with whom MSME
GST No (if available) Applied for. Under process.
Udhayam Registration To be completed.
 3. Bank Linkage Details

Whether the enterprise has separate No

bank account
If any bank credit availed No
Name of the bank and branch details Individual having account in ABC
Bank, DD District.
Nature of the bank facility Not applicable
Limit sanctioned Nil
Balance outstanding as on date Rs.0.30 lakhs in individual account

4. Enterprise Nature

Type of enterprise Manufacturing/service

Product to be produced: Garments
Present Demand The unit is located in a central place in
the village, well connected to the road
and easy approach to the customers.

The applicant has been in the tailoring

activity for more than eight years and
has developed reputation for the
quality garments and quality stitching
in the village as well as nearby
villages. Further regular orders for
school uniform are expected from the
nearby schools in the area. Demand is
not a constraint for garments
proposed to be manufactured in the
unit.
Current Supply - Current issues in the The major raw material is the cloth
supply and how the entrepreneur will required for stitching Churidhars and
address this in her / his venture? What school uniform. Cloth will be procured
is the USP to overcome the competition? in bulk from Erode, once in two or
three months. The production is
planned for 300 days. In the first year
the capacity utilization is assumed at
70%.
Further though similar units are
present in the district, since there is
considerable demand for the product
 from other villages nearby, no issues
are envisaged in the supply side. The
usage of good quality cloth at cheaper
rates coupled with high quality
stitching is the USP.

III. TECHNICAL FEASIBILITY:

Location / Infrastructure:
1. Location The unit is located in a central place in the
Brief on Location – Whether well village, well connected to markets through
connected to market by road etc., the Main Highway Main road and is easily
approachable to the consumers as well as
suppliers of raw materials.
2. Land The business is proposed to be run in
Extent of Land, [Link]. Panchayat leased out premises. Panchayat approval
approval, own/leased for the proposed activity is to be obtained.
3. Building The applicant has entered into a lease
Approved plan from local body, agreement for space of around 500 [Link]
sq,ft, whether sufficient for the for a monthly rent of Rs.1500/-. The lease
proposed activity advance of Rs.50000/- has been paid by
the applicant out of his own source. Lease
advance has not been included in the
project cost. This space is to be utilized for
housing the machines proposed to be
purchased. Approval/License from Village
Panchayat is to be obtained.
4. Power The required power for running the unit will
Whether required power be around 200 units per month at Rs.5/-
connection is available per unit. Single phase connection is
sufficient and the same is to be obtained.
5. Water Water is not required for this activity. Water
Whether adequate water is is required only for consumption purpose
available. which is available from the bore well.
6. Approval The applicant has applied for GST
Pollution control Registration. Registration under Shops and
Board/GST/FSSAI approvals or Establishment Act is to be done.
any other approval is required.
Present Status The applicant is yet to register under
UDYAM. He has applied for and the same is
under process.
7. Materials Needed Raw-materials
Quantity / Cost / Availability / The major raw material is cloth for stitching
Delivery Time to be discussed. garments and school uniform. Cloth is to
be procured in bulk once in two or three
months from Erode. It is estimated that
a. Raw materials :
around Rs.2 lakhs worth of materials would
b. Equipment : be purchased once in three months from
c. Technology : Erode for smooth conduct of day to day
operations.

Equipment:
The promoter requires 5 Hydraulic sewing
machines for stitching as well as smooth
quality finishing. Further one over lock
machine and a cutting table is required.
The required machineries are detailed in
Annexure A. The machineries are to be
procured indigenously from DD district
itself.(Quotations are enclosed)

Technology:
The applicant has necessary experience in
the line of activity. No specific technology
is required in the production process. In
case of any technical issues the required
technological support will be provided by
the supplier itself.

[Link] of capital assets: (Rs in lakhs)

Details of [Link] & other
equipment/machinery with cost Fixed Assets 1.40
of individual item required (As per Annexure A)
along with quotations.
2. Working capital
(As per annexure B) 1.60

Total Project cost 3.00

9. Cost of working capital for

one operating cycle The working capital requirement is arrived
a. raw-materials, at Rs.1.60 lakhs as per Annexure B.
b. Semi-finished goods,
 c. finished goods,
d. receivables outstanding
Total working capital needs

(The value of raw-materials, semi-

finished goods, finished goods,
receivables outstanding to be
arrived)
OR

25% of projected annual sales The assessment has been done as per
turnover if necessary. holding levels detailed in annexure B.
(The projected annual sales
should be reasonable and
acceptable)
[Link] Requirements: skilled The promoter is experienced in the line of
labour available / Not available activity for over eight years and has the
required skills to run the unit. The unit
If not available: whether people requires 5 skilled persons for stitching. The
can be trained? If so, training applicant will be supervising the activities.
period and training facility? Wages will be paid on per piece rate basis,
depending on the productivity. Details are
available in the Annexure C ie
Assumptions.
[Link] Process:
a. Production Plan/cycle The process is detailed below:
(operating cycle may be one- The applicant who has the necessary
day / week / month or one year experience in design will be doing the
as per the activity selected): marking in the cloths based on the required
design. Then the cloth will be cut according
to the design and stitched by the skilled
tailors who are engaged for this job.

The operating cycle is assumed at 70 days

for the unit as detailed in Annexure B. The
raw material cloth is purchased on cash
and carry basis. Similarly, the finished
goods are sold on cash basis only.
 IV. COMMERCIAL FEASIBILITY:

Marketing strategy : The unit will be engaged in

a. Direct to customers : manufacturing ladies garments such as
b. Bulk to Institutions : Churidhar sets, Blouse etc and children
garments including school uniform.
c. Through Retailers /
Further the unit will also be extending
Wholesalers: tailoring service for the customers who
d. Through Online: give clothes for stitching.

The applicant has been in the tailoring

activity for more than eight years and
has developed reputation for the quality
garments and quality stitching, in the
village as well as nearby villages. Further
regular orders for school uniform are
expected from the nearby schools in the
[Link] focus will be on direct sales to
customers as there will be good demand
for garments manufactured in view of
the quality materials and stitching.
e. Pricing & Discounts : Bulk supply will be encouraged with a
discount in price.

f. Market promotion  To target direct sales to customers

strategies: in the local area and nearby
districts.

 Further to explore the possibility

of selling under a “brand name”
after obtaining ‘Quality Certificate’
from NSIC.

 Different fast moving designs will

be used to cater to preferences of
different types of customers.

 Focus will be on bulk sales of

uniform through schools to
students .
 g. Physical and digital While the payments are also accepted by
connectivity: way of cash, digital payments will be
encouraged with appropriate equipment
installed and cost will be borne by the
applicant.

h. Risks and risk mitigation Market risk – The unit is one of a few
planned: units working in the village and nearby
areas. Further high quality in stitching
will be maintained.

V. ENVIRONMENT ASSESSMENT
To be entered as per the required
category of the enterprise proposed: Not required.
Environment Environment Greening Support needed
Issue Guidelines or Measures
identified mitigation identified
measures (for green, Implement Implement
Integrated orange and the the
(Please tick) red mitigation greening
categories) measures measures
 Electricity NA NA NA
Exploitation
of local
resources
(water and
energy)

 Dust/air To ensure NA NA
Waste pollutants adequate
generation measures
and disposal for Proper
disposal of
waste.

Worker and  Safety Safety NA NA

Community measures / masks,
safety gadgets gloves, to be
provided.

Whether the activity proposed is in the negative list: No

 VI. FINANCIAL VIABILITY

1. Cost of the project and Means of the project:

a. Cost of the Project: (Rs in lakhs)
i. Fixed capital Machineries – 1.40
Cost of all the equipment’s
/machinery/construction(excluding land
cost)
ii. Working capital Working capital 1.60
iii. Pre-operative expenses* Nil
Total cost of the project (i + ii + iii) 3.00
*Pre-operative expenses such as EB Deposit,
Rental advance, Interest during holiday period
etc., to be met by the borrower from his own
source.
b. Means of the project:
i. Loan from financial Institution / Bank 2.70
(95% or 90%):
ii. Margin money -Borrower’s contribution 0.30
(5% or 10%):
Total means of the project ( i + ii ) 3.00

c. Matching grant from the project** 0.90

Whether the entrepreneur has the sufficient Yes. The applicant has
means to bring in the margin money and has deposit to the extent of
enough buffer to manage any cost escalations Rs.30000/- in the
Bank.
**Matching Grant is @30% of the total cost of the project (excluding pre-
operative expenses, land cost, lease). As Matching Grant will be kept in a
“Subsidy Reserve Fund” account of the bank as a back-ended grant, it is
not shown under the Means of the project. The matching grant to be
adjusted as below:
(Rs in Lakhs)
Loan initially disbursed by the Bank - 2.70
Less 30% matching grant - 0.90
Balance principal amount to be repaid by
Borrower - 1.80

Upon completion of minimum period of 18 months and upon repayment of

principal amount of Rs.1.80 lakhs and the interest portion, the matching
grant of Rs.0.90 lakhs can be adjusted to the loan account of the borrower
and the loan account can be closed.

2. Repayment capacity: Based on net disposable income method.

Particulars Value in Rs.

Cash surplus from enterprise for 1 month (as 11,166/-
per Profitability projection annexure D i.e.
Rs.134000/12 months)
Other income from house hold members 25,000/-
(To be obtained from the applicant)
Total income 36,166/-
Total House hold expenses- 18,000/-
To be obtained from the applicant)
Net disposable income 18,166/-
50% of net disposable income* 9,083/-
Repayment commitment 8,200/-
Loan repayment period is 36 months for
Rs.2.70 lakhs.
Principal repayment P.M. – Rs.8,200/-

*50% of net disposable income covers the loan instalment. The

repayment capacity is comfortable.

Alternatively, Banks may assess the repayment capacity based on the Debt
service coverage ratio as per details below:

Calculation of Debt service coverage ratio (DSCR). (Profitability

based on Projections in Annex D and assumptions Annexure C)
 Loan amount of Rs.270000/- repayable in 36 months @ 12% after
Holiday period of 3 months.
 Monthly instalment - principal amount is Rs.8,200/-
 Last instalment being Rs.7,800/-
 Though the repayment is fixed for 36 months, upon prompt repayment
the loan is closed on the 25th month itself with matching grant amount
of Rs.90000/- which is eligible for the project.
 50% of net profit and depreciation is taken for DSCR Calculation
in the I Year since only six months operation in I Year
 Interest calculation details available in Annexure E.
 Particulars YEAR 1(6 M) YEAR 2 YEAR 3
Net profit after tax 0.60 1.19 1.81
Depreciation 0.07 0.14 0.14
Interest 0.11 0.13 0.02
Grant 0 0.9
Cash surplus A 0.78 1.46 2.87
Principal Repayment 0.25 0.98 1.47
Interest 0.11 0.13 0.02
Repayment
obligation B 0.36 1.11 1.49
DSCR A/B 2.18 1.31 1.92
Average DSCR 1.81

The average DSCR is 1.81 which is above the minimum DSCR of 1.5:
1 as required by MGP guidelines. The repayment capacity is
comfortable.

VII. Recommendation:
As the proposal is viable and complies with the guidelines in respect of
Matching Grant Programme, we may recommend to the concerned Bank.

Prepared by SGR.
 ANNEXURE – A

Description Qty. Rate. Amount

[Link]
(No.) Rs (Rs.)

1
Hydraulic Stitching Machines 5 25000 1,25,000

2 Over lock Machine 1 8000 8000

3 Cutting table & Accessories 1 3000 3000

4. Show case materials 1(set) 4000 4000

Total 140000 140000

Total Machineries and Equipments required – Rs.1.40 Lakhs

 Annexure - B

Working Capital Assessment

(Rs in Lakhs)

Holding
Particulars Period Year I Year II Year III Year IV
Raw material stock 60days 1.12 1.12 1.28 1.28
Finished goods 10 days 0.46 0.46 0.52 0.52
Receivables 0 days 0.00 0.00 0.00 0.00
Gross working Capital 1.58 1.58 1.80 1.80
Trade creditors 0.00 0.00 0.00 0.00
Working capital
requirement 1.58 1.58 1.80 1.80
Rounded off 1.6 1.6 1.8 1.8

The operating cycle is assumed at 70 days. The working capital

requirement for the I year is Rs 1.60 Lakhs. The Debtors and
Creditors are assumed as Zero since purchases and sales are on
cash and carry basis.
 Annexure C

BASIS & PRESUMPTIONS

1. Total Installed Capacity 15000 pieces (Ladies and children garments).

50 pieces per day for 25 days in a month and 300 days in a year.

2. The unit will operate in a single shift of 10 hours.

3. Capacity utilization: 1st year & 2 Year – 70%, 3rd & 4th year – 80%,
5th year onwards 90%.

4. The selling price is assumed at 150% of the raw material cost.

5. The cloth required is to be procured in Bulk from Erode at a cost of

Rs.2 lakhs, every three months (at 100% capacity utilisation).

6. Income for tailoring activity: Out of the capacity utilisation estimated

every year, 33.33% is assumed as tailoring charges for the material
received from customers and 66.66% is assumed as income from
manufacture & sale of garments. i.e. I year capacity utilisation is
assumed at 10500 pieces at 70% of installed capacity. Out of this,
7000 pieces are stitched from materials purchased by the unit, 3500
pieces will be stitched from materials received from customers for
which the income will be tailoring charges only.

7. Wages are estimated as below:

At 70% capacity – 10500 pieces
[Link]. Material No. of Labour charge per Amount(Rs)
pieces piece
1 Churidhar 6000 75 450000
2 Children & School 3500 75 262500
dress
3 Blouse 1000 40 40000
Total 752500

At 80% capacity – 12000 pieces

[Link]. Material No. of Labour charge per Amount(Rs)
pieces piece
1 Churidhar 7000 75 525000
2 Children & School 3500 75 262500
 dress
3 Blouse 1500 40 60000
Total 847500
At 90% capacity – 13500 pieces
[Link]. Material No. of Labour charge Amount(Rs)
pieces per piece
1 Churidhar 8000 75 600000
2 Children & School 4000 75 300000
dress
3 Blouse 1500 40 60000
Total
960000

8. Transportation cost is 2% of RM Cost.

9. Power required is estimated at 200 units per month at Rs.5/- per unit.

10. Repairs and maintenance is assumed at Rs.1000/- per month.

11. Rent at Rs.1500/- per month.

12. Miscellaneous expenses at Rs.2000/- per month.

13. Insurance at 0.5% on RM Cost.

14. Depreciation at 10% on straight line method.

15. Interest on Composite loan is assumed at 12% per annum.

16. Tax at 20% on profit.

 ANNEXURE D

Profitability projection for Tailoring unit

(Rs in Lakhs)

Particulars Yr 1 Yr 2 Yr3 Yr 4 Yr 5
A. Garment Manufacturing at 100%
capacity (in Pieces) 50 pieces/day 25
days * 12 15000 15000 15000 15000 15000
Capacity utilisation % 70% 70% 80% 80% 90%
Production at capacity utilisation(in
pieces) 10500 10500 12000 12000 13500
[Link] of Garments (@ 150% of
material cost) 8.40 8.40 9.60 9.60 10.80

[Link] from Stitching charges 7.25 7.25 8.50 8.50 9.60

[Link] Income 15.65 15.65 18.10 18.10 20.40

[Link] of Production
Cloth material (once in 3 m cloth
material is purchased for 2 lakhs -
100% capacity) 5.60 5.60 6.40 6.40 7.20
Labour charges(As per assumptions) 7.53 7.53 8.48 8.48 9.60
Transport cost(2% of RM Cost 0.11 0.11 0.13 0.13 0.14
Power (200 Units @ 5 Rs/unit) 0.08 0.08 0.10 0.10 0.11
Rent(1500*12) 0.18 0.18 0.18 0.18 0.18
Repair & Maintenance at Rs.1000 p.m 0.12 0.12 0.12 0.12 0.12
Other expenses including insurance
@0.5% of RM Cost 0.03 0.03 0.03 0.03 0.04
Misc. Expenses(Rs.2000/- p.m) 0.24 0.24 0.24 0.24 0.24
Cost of Production(D) 13.89 13.89 15.68 15.68 17.63
Gross Profit(C-D) 1.76 1.76 2.42 2.42 2.77
Depreciation 10% on Rs.1.40 lakhs 0.14 0.14 0.14 0.14 0.14
Interest 0.11 0.13 0.02 0 0
Cost of Sales 14.14 14.16 15.84 15.82 17.77
Net Profit 1.51 1.49 2.26 2.28 2.63
Tax@20% 0.30 0.30 0.45 0.46 0.53
Net Profit after tax 1.20 1.19 1.81 1.83 2.11
Cash Surplus 1.34 1.33 1.95 1.97 2.25
 Annexure E
Interest Calculation

Loan amount Rs.2,70,000/-

Grant – Rs.90,000/-
Repayment Period – 36 Months including holiday period of 3 months
Interest rate – 12% on the Net loan amount i.e.(loan amount – Grant)

Intere Principal
Interest st Per repayme
Date Particulars Debit Credit Balance * annun nt P.A.
01.09.2
1 To loan 270000 270000
1 By repayment 0 270000 1800.00
2 0 270000 1800.00
3 0 270000 1800.00
4 8200 261800 1800.00
5 8200 253600 1718.00
6 8200 245400 1636.00 10554 24600
7 8200 237200 1554.00
8 8200 229000 1472.00
9 8200 220800 1390.00
10 8200 212600 1308.00
11 8200 204400 1226.00
12 8200 196200 1144.00
13 8200 188000 1062.00
14 8200 179800 980.00
15 8200 171600 898.00
16 8200 163400 816.00
17 8200 155200 734.00
18 8200 147000 652.00 13236 98400
19 8200 138800 570.00
20 8200 130600 488.00
21 8200 122400 406.00
22 8200 114200 324.00
23 8200 106000 242.00
24 8200 97800 160.00
25 7800 90000 78.00
26 Grant @30% 90000 0 2268 147000
270000 270000 26058 270000
*Interest calculated on reducing balance outstanding.
*Interest assumed to be serviced every month on the due date.
Prepared by [Link] Ratnam
Consultant – BPF, TNRTP.
 2. Garment Manufacturing Overview
Types of Garments
There are two types of garments described according to the type of fabric used:

Woven Apparel Knitted Apparel

Shirts T-Shirts

Trousers Jerseys

Dresses Dresses

Denims Sweaters

Kurtas Cardigans

Skirts Skirts

Key Raw Materials

Garment manufacturing requires fabric as the main input and several types of accessories for functional
and aesthetic purposes. Fabric variety to be used depends on the type of garment, its price, season for
usage, etc. In terms of fibres, cotton, polyester, viscose, linen, and their various blends are quite
popular. Accessories that are used in garment production include sewing threads, buttons, zips, laces,
hooks, labels, etc.

7
Garment Manufacturing Process
Garmenting Process Flow Chart

Spreading

Cutting

Sewing

Finishing

Garment Inspection

Folding & Packing

Dispatch

Spreading & Cutting

Spreading is the process of laying fabric layers on a table, one on top of another so as to form a
“lay”. The fabric from the stores is issued to the cutting room daily in advance which is stored in
the cantilever rack provided next to the cutting tables. The fabric rolls are loaded on to the roll
holders.
The fabric is spread manually by spreaders or by a semi-automatic or automatic spreading
machine. After spreading, layers are cut with the help of straight knife cutting machines and
end cutters. In order to cut across on such a wide table, a mobile cutting machine guiding rail is
used. This rail is a “mobile” guide that is used along with a straight knife cutting machine having
a foldable handle bar.
Sewing
The production system to be implemented in the factory would be an Assembly Line System
whereby a group of operators would work on a product depending on the product type.
Operation sequences for sewing room operations would define the sequence of the operations

8
for the reference styles in the projected product mix, along with machine type and work-aids
required. Stitching quality and production are of immense importance; hence imported
machines are suggested which are capable of producing high quality end product at good
speeds. All the sewing machines would be procured from reputed sewing machine suppliers.
The line will have quality checks after every set of operations. All pieces will also be checked
fully at the end of the line before they are moved on to the finishing department
Finishing
In the finishing stage the sewn products are checked for any faults or defects. These if reparable
are mended or else the piece is rejected. The pieces are then ironed and packed, after a few
more check points. In case the pieces have any soiling/staining a stain removal station helps in
cleaning the same.
Inspection
The garment pieces produced are checked thoroughly for various types of defects such
asBroken Needle, Fly, Hole, Thick Yarn, Thin Yarn and Barre
Packing& Dispatch
After inspection, the defective products are sent for correction while the other products are wrapped in
polythene bags and sent for packing in suitable form as per the buyers’ specifications. After packing, the
final products are dispatched.

Garment Testing
Garment testing assess the quality of garment and workmanship, using a no. of quality control checks
and tests, including:

 Colour shading
 Colour fastness check (Rub test)
 Symmetry check
 Size fitting test
 Adhesive check
 Fabric weight test
 Fasteners fatigue and zip quality test
 Waterproof test
 Down feather leakage test
 Seam slippage test
 Care labelling
 Needle damage check
 Barcode scanning test
 Burn test
 Mold contamination prevention
 Metal contamination prevention
 Ventilation test

9
 3. Garment Factory Project Details
Project Overview
Target product Basic Polo T-shirt

Capacity 100 sewing machines

Factory size 13,000 sq. ft. (on rent)

Employment 200

Factory working 8 hours a day, 26 days per month

Production 54,000 pieces per month

Project cost Rs. 2.96 Crores

Promoter’s contribution Rs. 1.18 Crores (40%)

Bank Finance Rs. 1.78 Crores (60%)

Working capital 26% of sales revenue

Project Profitability
3rd year numbers:

Sales Rs. 16.34 crores

EBITDA Rs. 2.28 crores (14%)

Cash profit Rs. 1.49 crores (9%)

Break Even Point 23%

Cash Break Even Point 21%

Return on Equity 63%

Return on Capital Employed 35%

Payback period 3.5 years

Average DSCR 3.20

Post Tax project IRR 27%

Project Cost Summary

Description Value (Rs Cr)
Machinery 1.67
Miscellaneous Fixed Assets 0.48
Preliminary & Pre-operative Expenses 0.17
Contingency on capital items 0.11
Total 2.96

12
Key Assumptions
Year 1 Year 2 Year 3 Onwards
Machinery Utilization 70% 90% 95%
Line Efficiency 40% 45% 55%

Description Value
Garment rejection 2%
Embroidered pieces 50%
Electricity cost (Rs./KW-Hr) 7.00
Water consumption per person per day (Lts.) 50
Water Cost (Rs/1000 Lts.) 40.0
Monthly Fuel Consumption (Rs. Lakhs.) 0.5
CAD paper, layer paper, numbering stickers, Needles, Oil etc.
3,000
(Rs./Machine/Year)
Repair & Maintenance (Rs./Machine/Year) 1,000
Embroidery (thread & fusing) (Rs./Piece) 0.75
Rental (Rs./[Link]/month) 11
Provision for contingency (in project cost) 5%
Interest on Term Loan 11.00%
Interest on Working Capital Financing 11.00%
Corporate Tax 17.16%
MAT Rate 17.47%

Annual Changes in Prices

Sales price 2.5%
Salary & Wages 3.0%
Shed Rental 2.0%
Fabrics, Trims & all other inputs 2.0%

Working Capital Norms

Margin Money (as % of working capital) 25%
Raw Material (Months) 1
Work In Process (Months) 0.25
Finished Goods (Months) 0.5
Debtors (Months) 3.0
Creditors (Months) 2.0

13
Input costs and Sales Price projections
Costing
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
(Rs./Piece)

Fabric (270 gsm

145.00 147.90 150.86 153.88 156.95 160.09 163.29 166.56 169.89 173.29
pique)

Trims 13.00 13.26 13.53 13.80 14.07 14.35 14.64 14.93 15.23 15.54

Testing 0.50 0.51 0.52 0.53 0.54 0.55 0.56 0.57 0.59 0.60

Sales Value:
With
245.00 251.13 257.40 263.84 270.43 277.20 284.12 291.23 298.51 305.97
Embroidery
W/o
235.00 240.88 246.90 253.07 259.40 265.88 272.53 279.34 286.32 293.48
embroidery
Avg price 240.00 246.00 252.15 258.45 264.92 271.54 278.33 285.28 292.42 299.73

Input costs
Rs. Crore Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10

Fabric 270 gsm

5.04 7.43 9.78 9.97 10.17 10.38 10.59 10.80 11.01 11.23
pique

Trims 0.45 0.67 0.88 0.89 0.91 0.93 0.95 0.97 0.99 1.01

Testing 0.02 0.03 0.03 0.03 0.04 0.04 0.04 0.04 0.04 0.04

14
Consumables
Rs. Crore Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10

Consumables 0.02 0.03 0.03 0.03 0.03 0.03 0.03 0.03 0.03 0.03

Repair and
0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01
Maintenance

Embroidery
0.01 0.02 0.03 0.03 0.03 0.03 0.03 0.03 0.03 0.03
Consumables

Total 0.04 0.06 0.06 0.07 0.07 0.07 0.07 0.07 0.07 0.07

Production and Sales

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10

Annual Output
354,462 512,703 661,451 661,451 661,451 661,451 661,451 661,451 661,451 661,451
(pcs)
Less: Rejected
7,089 10,254 13,229 13,229 13,229 13,229 13,229 13,229 13,229 13,229
garments (pcs)
Annual
production 3.47 5.02 6.48 6.48 6.48 6.48 6.48 6.48 6.48 6.48
(Lakh pcs)
Monthly
production 0.29 0.42 0.54 0.54 0.54 0.54 0.54 0.54 0.54 0.54
(Lakh pcs)
Daily
production
16.23 18.26 22.32 22.32 22.32 22.32 22.32 22.32 22.32 22.32
(Pieces /
machine)
Revenue (Rs.
8.34 12.36 16.34 16.75 17.17 17.60 18.04 18.49 18.96 19.43
Crore)

15
Machinery
Department Number of Machines Cost (Rs. Crore)
Sewing 126 1.02
Cutting 9 0.20
CAD 2 0.07
Embroidery 1 0.22
Washing 1 0.10
Finishing 20 0.12
Fabrics and Trims Section Equipment 4 0.04
Total 1298 1.67

Sewing Machines Total Machines Cost/ Machine (Rs. Lakh) Total Cost (Rs. Lakh)
SNLS 50 0.28 14.05
DNLS 5 1.01 5.06
5TO/L 5 0.60 3.01
4TO/L 25 0.64 15.97
4TO/L CT 5 0.84 4.20
3TF/L FT 5 2.23 11.13
3TF/L 15 1.47 22.12
B/T 3 1.75 5.26
B/A 4 2.41 9.64
B/H 4 2.63 10.51
Total 121 14 100.94
Other Sewing Machine
Inline Sewing Vaccum Table 5 0.26 1.31
Sewing Total 126 102.26

16
Cutting Machines Total Machines Cost/ Machine (Rs. Lakh) Total Cost (Rs. Lakh)
Straight Knife 2 0.73 1.46
Band Knife 1 2.76 2.76
End Cutter 1 0.25 0.25
Fusing Machine 1 5.48 5.48
5 Digit Numbering Machine 2 0.04 0.09
Lay Table 2 4.96 9.93
CAD
3 Head/4 Head Plotter 1 3.65 3.65
CAD Software and Key 1 3.91 3.91
Total 11 27.51

Embroidery Machines Total Machines Cost/ Machine (Rs. lakh) Total Cost (Rs. Lakh)
Embroidery Machine 1 21.90 21.90

Finishing Machines Total Machines Cost/ Machine (Rs. lakh) Total Cost (Rs. Lakh)
Vaccum Iron 18 0.25 4.43
Stain Removal Station 1 0.85 0.85
Conveyor Needle Detector 1 6.23 6.23
Fabric & Trims
Fabric Inspection Machine 1 2.63 2.63
Light Box 1 0.44 0.44
Electronic Weighing for Fabric 1 0.44 0.44
GSM Cutter and Scale 1 0.06 0.06
Total 24 15.08

17
Miscellaneous Fixed Assets
Utilities Nos. Value (Rs Lakhs)
Racks 7 1.36
Pallets 30 1.11
Table 30 1.99
Trolley 10 0.98
Bins 10 0.14
Center Table 30 1.34
Operator chair 100 0.90
Furniture and Fixture 5.00
IT Infra 5.00
Electrical Works 20.00
Misc. 10.00
Total 47.82

Preliminary and Pre-Operative Expenses

Estimated Cost
Preliminary & Pre-operative Expenses
(Rs. Lakhs)
Company Formation and Legal Expenses 5.00
Up Front Fees of Term Loan 0.90
Insurance 0.90
Raw Material & Training 1.00
Recruitment Expenses 1.00
Salary and Wages during Pre-Operative period 8.40
3 Months Rental Deposit 0.04
Total (Rs. Cr.) 17.24
Operating Expenses
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Fabrics 5.04 7.43 9.78 9.97 10.17 10.38 10.59 10.80 11.01 11.23
Trims 0.45 0.67 0.88 0.89 0.91 0.93 0.95 0.97 0.99 1.01
Consumables 0.03 0.05 0.05 0.06 0.06 0.06 0.06 0.06 0.06 0.06
Testing 0.02 0.03 0.03 0.03 0.04 0.04 0.04 0.04 0.04 0.04
Wages & Salaries 2.02 2.67 2.90 2.99 3.08 3.17 3.27 3.36 3.47 3.57
Factory shed rental 0.17 0.18 0.18 0.18 0.19 0.19 0.19 0.20 0.20 0.21
Utilities 0.12 0.14 0.15 0.16 0.16 0.16 0.17 0.17 0.17 0.18
Admin & Staff Expenses 0.05 0.07 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.08
Repairs & maintenance 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01
Total Expenses 7.91 11.24 14.07 14.38 14.69 15.02 15.35 15.68 16.03 16.38

Working Capital
Particulars Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Raw Material 0.46 0.68 0.89 0.91 0.93 0.95 0.97 0.99 1.01 1.03
WIP 0.16 0.23 0.29 0.30 0.31 0.31 0.32 0.33 0.33 0.34
Finished Goods 0.35 0.52 0.68 0.70 0.72 0.73 0.75 0.77 0.79 0.81
Debtors 2.08 3.09 4.09 4.19 4.29 4.40 4.51 4.62 4.74 4.86
Creditors 0.92 1.36 1.79 1.82 1.86 1.89 1.93 1.97 2.01 2.05
Current Assets 3.06 4.52 5.95 6.10 6.24 6.39 6.55 6.71 6.87 7.03
Current Liabilities 0.92 1.36 1.79 1.82 1.86 1.89 1.93 1.97 2.01 2.05
Net Working Capital 2.14 3.16 4.17 4.28 4.39 4.50 4.62 4.74 4.86 4.98
Increase in Working Capital 2.14 1.02 1.01 0.11 0.11 0.11 0.12 0.12 0.12 0.13
Margin Money 0.53 0.79 1.04 1.07 1.10 1.12 1.15 1.18 1.21 1.25
Increase in margin money 0.53 0.26 0.25 0.03 0.03 0.03 0.03 0.03 0.03 0.03
Bank Finance 1.60 2.37 3.13 3.21 3.29 3.37 3.46 3.55 3.64 3.74
Increase in Bank Finance 1.60 0.77 0.76 0.08 0.08 0.09 0.09 0.09 0.09 0.09
Interest on Working Capital 0.18 0.26 0.34 0.35 0.36 0.37 0.38 0.39 0.40 0.41
Utilities
Power Cost Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Machine
70% 90% 95% 95% 95% 95% 95% 95% 95% 95%
Utilization
Units Consumed 79,498 102,211 107,890 107,890 107,890 107,890 107,890 107,890 107,890 107,890
Power cost
5.56 7.30 7.86 8.01 8.17 8.34 8.51 8.68 8.85 9.03
(Lakhs/annum)

Water Cost Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Consumption (L) 1,528,800 2,527,200 2,815,800 2,815,800 2,815,800 2,815,800 2,815,800 2,815,800 2,815,800 2,815,800
Water Cost (Rs.) 61,152 103,110 117,182 119,526 121,916 124,355 126,842 129,379 131,966 134,606
Total
0.61 1.03 1.17 1.19 1.21 1.24 1.26 1.29 1.32 1.34
(Rs. Lakhs)

Year
Fuel Cost Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9
10
Total
6.00 6.12 6.24 6.37 6.49 6.62 6.76 6.89 7.03 7.17
(Rs. Lakhs)

Year
Total Utility Cost Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9
10
Total
0.12 0.14 0.15 0.16 0.16 0.16 0.17 0.17 0.17 0.18
(Rs. Crores)

1
Manpower Planning
Unit

Factory Workers and Staff 200

Average Monthly Wages and Salary 12,000

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10

Wage & Salary

cost (Rs. 2.02 2.67 2.90 2.99 3.08 3.17 3.27 3.36 3.47 3.57
Crores)
Annual Admin
and staff 500,000 700,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000
expenses

2
Profit and Loss Statement
P&L - Rs. Crore Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Revenue 8.34 12.36 16.34 16.75 17.17 17.60 18.04 18.49 18.96 19.43
Expenses
Fabrics 5.04 7.43 9.78 9.97 10.17 10.38 10.59 10.80 11.01 11.23
Trims 0.45 0.67 0.88 0.89 0.91 0.93 0.95 0.97 0.99 1.01
Consumables 0.03 0.05 0.05 0.06 0.06 0.06 0.06 0.06 0.06 0.06
Testing 0.02 0.03 0.03 0.03 0.04 0.04 0.04 0.04 0.04 0.04
Wages and Salaries 2.02 2.67 2.90 2.99 3.08 3.17 3.27 3.36 3.47 3.57
Factory Shed Rental 0.17 0.18 0.18 0.18 0.19 0.19 0.19 0.20 0.20 0.21
Utilities 0.12 0.14 0.15 0.16 0.16 0.16 0.17 0.17 0.17 0.18
Admin Staff Salaries 0.05 0.07 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.08
Repair and Maintenance 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01
Total Expenses 7.91 11.24 14.07 14.38 14.69 15.02 15.35 15.68 16.03 16.38
EBITDA 0.43 1.12 2.28 2.38 2.48 2.59 2.70 2.81 2.93 3.05
EBITDA% 5% 9% 14% 14% 14% 15% 15% 15% 15% 16%
Depreciation 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25
Interest On Term Loan 0.20 0.20 0.18 0.14 0.10 0.06 0.02 - - -
Interest On WC loan 0.18 0.26 0.34 0.35 0.36 0.37 0.38 0.39 0.40 0.41
Total Interest 0.37 0.46 0.52 0.49 0.46 0.43 0.41 0.39 0.40 0.41
PBT (0.19) 0.42 1.50 1.63 1.76 1.90 2.04 2.17 2.27 2.38
PBT % -2% 3% 9% 10% 10% 11% 11% 12% 12% 12%
Tax Payable - 0.07 0.26 0.29 0.31 0.33 0.37 0.39 0.42 0.44
PAT (0.19) 0.34 1.24 1.35 1.46 1.57 1.67 1.77 1.86 1.95
PAT % -2% 3% 8% 8% 8% 9% 9% 10% 10% 10%

3
Balance Sheet
Balance Sheet - Rs Cr. Pre-Op. Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Sources of Funds
Equity 1.18 1.72 1.97 2.23 2.25 2.28 2.31 2.34 2.37 2.40 2.43
Reserves & Surplus (0.19) 0.15 1.39 2.74 4.19 5.76 7.44 9.21 11.06 13.01
Unsecured Loans - - - - - - - - - -
Long term Loan 1.78 1.78 1.42 1.07 0.71 0.36 0.00 - - - -
Short Term Loan 1.60 2.37 3.13 3.21 3.29 3.37 3.46 3.55 3.64 3.74
Total 2.96 4.90 5.92 7.81 8.91 10.12 11.44 13.23 15.13 17.11 19.18
Application of Funds
Capital Expenditure 2.96
Net Block 2.17 1.92 1.67 1.42 1.17 0.92 0.67 0.42 0.17 (0.08)
Current Assets 3.12 4.82 7.39 8.77 10.27 11.88 13.96 16.14 18.41 20.78
Less : Current Liabilities 0.92 1.36 1.79 1.82 1.86 1.89 1.93 1.97 2.01 2.05
Other Assets 0.53 0.53 0.53 0.53 0.53 0.53 0.53 0.53 0.53 0.53
Total 2.96 4.90 5.92 7.81 8.91 10.12 11.44 13.23 15.13 17.11 19.18

4
Cash Flow Statement
Cash Flow – Rs. Cr. Pre-Op. Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Inflows
Promoters contribution 1.18 0.53 0.26 0.25 0.03 0.03 0.03 0.03 0.03 0.03 0.03
Profit Before Depreciation, Interest & Tax 0.43 1.12 2.28 2.38 2.48 2.59 2.70 2.81 2.93 3.05
Increase in Term Loans 1.78 - - - - - - - - -
Increase in Bank Borrowings 1.60 0.77 0.76 0.08 0.08 0.09 0.09 0.09 0.09 0.09
Total Cash Inflows 2.96 2.57 2.15 3.28 2.48 2.59 2.70 2.81 2.93 3.05 3.17
Outflows
Capital Expenditure 2.96
Increase in Working Capital 2.14 1.02 1.01 0.11 0.11 0.11 0.12 0.12 0.12 0.13
Repayment of Term Loans - - 0.36 0.36 0.36 0.36 0.36 - - - -
Interest 0.37 0.46 0.52 0.49 0.46 0.43 0.41 0.39 0.40 0.41
Tax - 0.07 0.26 0.29 0.31 0.33 0.37 0.39 0.42 0.44
Total Cash Outflows 2.96 2.51 1.91 2.15 1.24 1.24 1.24 0.89 0.90 0.94 0.97
Opening Cash Balance - - 0.06 0.30 1.43 2.67 4.03 5.49 7.42 9.44 11.55
Net Flows - 0.06 0.24 1.13 1.24 1.35 1.46 1.92 2.02 2.11 2.20
Closing Balance - 0.06 0.30 1.43 2.67 4.03 5.49 7.42 9.44 11.55 13.74

5
Break-even Points
Particulars Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Net Sales 8.34 12.36 16.34 16.75 17.17 17.60 18.04 18.49 18.96 19.43
Variable Cost
Raw Material 0.03 0.05 0.05 0.06 0.06 0.06 0.06 0.06 0.06 0.06
Utilities ( Power, Fuel, and Water ) 0.06 0.07 0.08 0.08 0.08 0.08 0.08 0.08 0.09 0.09
Interest on Working Capital 0.18 0.26 0.34 0.35 0.36 0.37 0.38 0.39 0.40 0.41
Total Variable Cost 0.27 0.38 0.48 0.49 0.50 0.51 0.52 0.54 0.55 0.56
Contribution Cost
Contribution 8.07 11.98 15.87 16.27 16.67 17.09 17.52 17.96 18.41 18.87
Fixed Cost
Wages & Salaries 2.02 2.67 2.90 2.99 3.08 3.17 3.27 3.36 3.47 3.57
Rent 0.17 0.18 0.18 0.18 0.19 0.19 0.19 0.20 0.20 0.21
Factory Overheads 0.06 0.07 0.08 0.08 0.08 0.08 0.08 0.08 0.09 0.09
Interest on Term Loan 0.20 0.20 0.18 0.14 0.10 0.06 0.02 - - -
Depreciation 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25
Total 2.69 3.36 3.59 3.64 3.70 3.76 3.82 3.90 4.00 4.11
Net Profit 5.37 8.62 12.28 12.62 12.98 13.33 13.70 14.06 14.40 14.75
Break Even Point (%) 33% 28% 23% 22% 22% 22% 22% 22% 22% 22%
Break Even Sales (Rs. Cr.) 2.79 3.47 3.70 3.75 3.81 3.87 3.93 4.01 4.12 4.24
Cash Break Even Sales (Rs. Cr.) 2.53 3.21 3.44 3.49 3.55 3.61 3.67 3.76 3.86 3.98
Cash Break Even Point 30% 26% 21% 21% 21% 21% 20% 20% 20% 20%

6
Depreciation
Add
Rate of
Description Cost of Asset Contingency proportionate Total SLM
Depreciation
PPOE
Land 0% - - - - -
Factory Building 3% - - - - -
Plant & Equipment 10% 1.67 0.08 0.13 1.88 0.19
Other Fixed Assets 10% 0.48 0.02 0.04 0.54 0.06
Total 2.15 0.11 0.17 2.43 0.25

Depreciation SLM
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
(Rs. Cr.)
Depreciation per year 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25
Overall
Gross Value 2.43 2.43 2.43 2.43 2.43 2.43 2.43 2.43 2.43 2.43
Commulative dep 0.25 0.50 0.75 1.00 1.25 1.50 1.76 2.01 2.26 2.51
Net Asset Value 2.17 1.92 1.67 1.42 1.17 0.92 0.67 0.42 0.17 0.08

Rate of Year
Depreciation WDV - Phase 1 (Rs. Cr.) Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9
Depreciation 10

Land 0.0% - - - - - - - - - -
Factory Building 10.0% - - - - - - - - - -
Plant & Equipment 15.0% 0.28 0.24 0.20 0.17 0.15 0.13 0.11 0.09 0.08 0.07
Other Fixed Assets 15.0% 0.08 0.07 0.06 0.05 0.04 0.04 0.03 0.03 0.02 0.02
Total Depreciation - WDV 0.36 0.31 0.26 0.22 0.19 0.16 0.14 0.12 0.10 0.08

7
Interest Calculation
Total Loan Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Outstanding amount at the beginning of year 1.78 1.78 1.42 1.07 0.71 0.36
Loan Issued 1.78 - - - - -
Principal Repayment - - 0.36 0.36 0.36 0.36 0.36
Outstanding amount at the end of year 1.78 1.78 1.42 1.07 0.71 0.36 0.00
Interest on loan 0.20 0.20 0.18 0.14 0.10 0.06 0.02

Taxation
Year Year Year Year Year Year Year Year Year
Rs. Cr. Year 10
1 2 3 4 5 6 7 8 9
Taxable Income 0.30 0.36 1.49 1.66 1.83 1.99 2.15 2.30 2.43 2.55
Nil Type of tax to be paid Nil MAT MAT MAT NORMAL NORMAL NORMAL NORMAL NORMAL NORMAL
Tax Payable under MAT
MAT (0.03) 0.07 0.26 0.29 0.31 0.33 0.36 0.38 0.40 0.42
@21.342%
Tax payable as per
MAT/Normal (0.05) 0.06 0.26 0.28 0.31 0.34 0.37 0.39 0.42 0.44
normal provisions
Normal Tax payable - 0.07 0.26 0.29 0.31 0.34 0.37 0.39 0.42 0.44
MAT credit amount - 0.01 0.01 0.00 - - - - - -
Cumulative MAT credit - 0.01 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02
Max. MAT - setoff - - - - 0.00 0.01 0.01 0.02 0.02 0.02
Balance MAT Credit at
- - - - 0.02 0.01 0.00 (0.01) (0.03) (0.04)
the Starting Of Year
MAT set-off yearly - - - - 0.00 0.01 0.00 - - -
Net Tax Payable - 0.07 0.26 0.29 0.31 0.33 0.37 0.39 0.42 0.44

8
Payback Period
Payback Period (Years) Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Cash profit 0.06 0.59 1.49 1.60 1.71 1.82 1.92 2.02 2.11 2.20
Cumulative cash profit 0.06 0.65 2.14 3.74 5.45 7.27 9.19 11.21 13.32 15.52
Project cost 2.96
Payback Year 3.5

Internal Rate of Return (IRR)

Particulars Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
PAT (0.19) 0.34 1.24 1.35 1.46 1.57 1.67 1.77 1.86 1.95
Depreciation & Amortization 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25
Interest 0.37 0.46 0.52 0.49 0.46 0.43 0.41 0.39 0.40 0.41
Total Inflow 0.43 1.05 2.01 2.09 2.17 2.25 2.33 2.41 2.51 2.61
Outflow
Capital Expenditure 2.96 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Change in net working capital 2.14 1.02 1.01 0.11 0.11 0.11 0.12 0.12 0.12 0.13
Total Outflow 5.10 1.02 1.01 0.11 0.11 0.11 0.12 0.12 0.12 0.13
Net Inflow (4.66) 0.03 1.01 1.98 2.06 2.14 2.21 2.29 2.39 2.48
Project IRR (post-tax) 27%

9
Debt Service Coverage Ratio (DSCR)
DSCR Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Profit after Tax (0.19) 0.34 1.24 1.35 1.46 1.57 1.67
Add Depreciation 0.25 0.25 0.25 0.25 0.25 0.25 0.25
Add Interest on Term Rupee Loan 0.20 0.20 0.18 0.14 0.10 0.06 0.02
Total Cash In Flow 0.25 0.79 1.67 1.74 1.81 1.88 1.95
Installment for Term Rupee Loan - 0.36 0.36 0.36 0.36 0.36 -
Add Interest on Term Rupee Loan 0.20 0.18 0.14 0.10 0.06 0.02 -
Total Cash Out Flow 0.20 0.54 0.50 0.46 0.42 0.38 -
Annual DSCR 1.30 1.47 3.36 3.80 4.32 4.96 -
Average DSCR 3.20 6-year
Maximum DSCR 4.96
Minimum DSCR 1.30

Financial Ratios
Ratios Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
ROE -16% 20% 63% 60% 65% 69% 73% 76% 78% 81%
ROCE 4% 17% 35% 37% 40% 43% 46% 50% 53% 57%
EBITDA to Capital Employed 8% 18% 32% 33% 34% 35% 36% 37% 37% 38%

10
 4. State Government Incentives forGarment Projects
Andhra Pradesh
[Link] Type Investment Bracket/unit eligibility Quantum of Incentives

• Ultra Mega projects ( >500 crores investment or

• 10% of FCI with a cap of Rs. 50 crores
Credit-linked capital employing 5,000 people)
subsidy • Mega projects (>200 crores investment or
1 • 20% of FCI with a cap of Rs. 30 crores
(except spinning and employing 2,000 people)
modern ginning)
• Others • 20% of FCI with a cap of Rs. 15 crores
Either 12.5% or the bank prime lending rate or the rate of interest actually charged, whichever rate is less, will
be taken as the applicable rate of interest; interest subsidy cap @12.5%; admissible for 7 years only inclusive
of 2 years for implementing the project
Sector Interest subsidy
Credit-linked interest
2 • Spinning and modern ginning • 7.5%
subsidy
• Weaving, dyeing and processing, knitting,
garments/ made-ups, machine carpeting, machine
embroidery, technical textiles and other activities • 8%
like crimping, texturizing, twisting, winding, sizing,
etc.
• Spinning and modern ginning • @ Rs.1 per unit for a period of 5 years
Power cost
3
reimbursement
• Other categories (including technical textiles) • @ Rs. 2 per unit for a period of 5 years
50% of FCI with a ceiling of Rs. 50 Crores, Reimbursement of 50% of Operational and Maintenances expenses
Capital and Operational
for first five (5) years from the date of operation of CETP; For establishing external infrastructure facilities,
4 Assistance for Green
GoAP will provide financial assistance of up to 50% of expenditure incurred, with maximum limit of 10 crore;
Measures
will be provided for establishment CETPs.

11
 Park will have a minimum extent of 500 acres with plug Subsidy of 50% of development expenses, up to a
and play facilities including CETP and marine outfall. It will maximum of Rs. 10 Lakhs per Acre. GoAP will also
5 Integrated textile park
be connected to the nearest port through corridors to dovetail the incentives offered by GoI for
facilitate import and exports development of the park.
Rs. 3,750 per women and Rs.3,000 for men for 5
years or 100% Net SGST accrued to the state for a
• Ultra Mega projects
period of 10 years or 100% of the FCI whichever
Employment Based is earlier
Incentives for 5 years on Rs. 2,500 per women and Rs. 2,000 for men for 5
monthly bases years or 100% Net SGST accrued to the state for a
6 • Mega projects
(for domicile worker) period of 7 years or 100% of the FCI whichever is
(Spinning and ginning are earlier
excluded) Rs. 1,000 per employee for units providing
employment of 500 and above for 5 years or
• Others
100% Net SGST accrued to the state for a period
of 5 years or 100% of the FCI whichever is earlier
• Mega and Ultra mega projects 50% of training cost up to Rs.10,000 per trainee
Skill development /
7
training (One time grant)
• Others 50% of training cost up to Rs. 7,500 per trainee

• Mega projects 50% of FCI limited to Rs. 30 crores

Capital Subsidy for Green

8 • Ultra mega projects 50% of FCI limited to Rs. 50 crores
Measures (ETPs)

• Others 50% of FCI limited to Rs. 20 crores

Land and Infrastructure
50% reimbursement of the Land cost limited to 5% of FCI, whichever is less for units established in Andhra
9 Support (Except modern
Pradesh Industrial Infrastructure Corporation Industrial Parks/ APIIC.
ginning and spinning)

12
Gujarat
[Link] Type Quantum of Assistance
• 5% per annum subject to a maximum of Rs. 7.5 Cr. per year for 5 years
Credit-linked interest
1 • Eligible investment-Land, Building and Plant and Machinery; also includes investment in value
subsidy
addition activities such as washing and garment processing
• Subsidy @ Rs.1/unit for 5 years from date of commencement of commercial production
• In case of expansion, subsidy will be provided only for the additional facilities
2 Power subsidy
• Subsidy will be available on the electricity purchased from state electricity power distribution
licensee.
• For new garment units having minimum 75 machines and generating at least 150 domicile jobs,
payroll assistance of 50% of wages will be provided up to Rs. 4000/- for female and Rs. 3200/- for
male worker per month for 5 years
3 Payroll assistance
• In case of expansion, above incentives will be available only for additional workers. Minimum
machineries and job generation remain same (75 and 150, respectively)
• Provision of Ramp-up period of 6 months for new applicants
• GIDC will develop readymade sheds (along with adequate support infrastructure) for garment
factories in selected locations and provide them on long term lease or rental basis
4 Plug and Play Systems
• Direct benefit to garment unit of 50% of the project cost including construction of building & shed
excluding land cost up to Rs. 10 crores. Maximum eligible area per machine will be 150 Square feet.
• Up to 50% of the total cost of the project with a maximum limit of Rs. 10 crore
• 100% stamp duty exemption only once, for developer and first purchaser of individual unit
5 Mega garment park
• Park must accommodate a minimum of 20 garment units with 75 machines each
• Developer needs to hold at least 20% equity participation in project
Assistance to GIDC
• GIDC will develop dormitories in selected locations and provide them on rent (minimum lock in 10
years) or long term lease basis
• Dormitories to be operated by leasing entity itself
6 Dormitories • GIDC will decide nature of dormitory, rentals etc. on case to case basis
• State government will provide rent assistance of 50% to enterprises
Assistance to private developers (individual units or parks)
• 50% project cost subject to a maximum of Rs. 5 Crore
• Dormitories to be developed for min 250 workers with a max built up area of 50 sq. ft./ person

13
 Setting up of training institution
• Assistance up to 85% with a ceiling of Rs. 3 crore of the project
• Eligible investment- Building, equipment and machinery (including installation), electrification,
furniture, etc. excluding land cost
Skill development/ Setting up of training centers
7
training • Assistance of 50% subject to a maximum of Rs. 20 lakhs per center
• Eligible investment- Equipment and machinery, electrification and necessary furniture
Reimbursement of tuition fee to trainees for garment production courses
• 50% of total fee charged by institution subject to a limit of up to Rs. 7,500 per trainee (Rs. 10,000/-
for middle level management courses)

14
Haryana
[Link] Type Quantum of Assistance

• MSME in garmenting/ knitting/embroidery/technical

• 6% or Rs. 10 lakh per year
textiles
Interest subsidy on
1 term loan for new and • 5% or Rs. 10 lakhs for 5 years
existing units • MSMEs in ginning, cotton spinning, power loom in B, C,
D category blocks not to exceed the amount of net VAT/SGST
paid
• Rs. 2/ unit for 3 years from the date
• Micro and Small Enterprises in C, D category
of release of electricity connection
2 Power subsidy
• Exemption from open excess
• Medium and Large units
charges of 93 paisa/unit
Employment One time support of Rs. 10,000 for capacity building of persons belonging to the State in B, C, D category
3
generation subsidy blocks
(for existing units ,expansion should include
Investment subsidy with a cap of 100% of Fixed Capital
at least 50% additional investment in plant
Investment (FCI) provided for
and machinery)
• 75% of net paid VAT/SGST for first 7
• C, D categories
4 VAT years, 35% for the next 3 years
• 50% for first 5 years, 25% for next 3
• B Category
years

Refund on purchase/lease of land for establishment of

enterprise, after start of production, for 5 years from filing of
EM/IEM • 100%
5 Stamp duty • C and D category

• B Category • 80%

15
 External development
6 50% exemption in B, C, D category blocks
charges (EDC)

7 Mandi fees 100% exemption in case of ginning enterprises in B, C, D category blocks

100% exemption for 10 years only for new enterprises in B,C, D categories from the date of release of
8 Electricity duty
electricity connection

9 Transfer property tax Exemption for dyes and chemicals purchased from outside the State

Environment 50% financial support, max Rs. 25 lakh on capital cost for setting up new Effluent Treatment Plant, air pollution
10
compliance control devices to macro and small enterprises
Credit-linked interest
11 @5% up to a max of Rs. 5 lakhs per year for 3 years to micro and small units for technology up-gradation
subsidy
Reimbursement of 75% of cost of energy audit, max Rs. 2 lakh and 50% subsidy on cost of capital goods for
12 Energy audit conserving energy, max Rs. 20 lakh for MSME (only if there is at least 15% reduction in average monthly
electricity consumption before conducting an audit)

16
Jharkhand
[Link] Type Investment Bracket/unit eligibility Quantum of Assistance

20% of the investments made in P&M, cap of Rs. 50

All
Capital Investment crore
1
Subsidy (CIS) SC/ST/Women/Handicapped Entrepreneur residents of
Additional 5%
Jharkhand
• Interest subsidy of 7% or 50% of the interest rate, whichever is lower, subject to max. Rs. 1 crore on total
loan availed by new units for 5 years
2 Interest Subsidy
• Reimbursement of guarantee fee charged under the Credit Guarantee Trust for Micro and Small
Enterprises (CGTMSE) scheme to Micro and Small Enterprises (MSEs)
Incentive of 100% of net VAT payable for 7 years, 40% for next 3 years with a ceiling of 100% of total fixed capital
3 VAT investment made, for new units; units qualified to be new by expansion/ modernization/ diversification will also
be entitled for the incentive
4 Stamp duty 100% reimbursement of stamp duty and transfer duty for execution of lease/lease cum sale/ sales deed

5 Power tariff Reimbursement of 50% of power tariff for 7 years

6 Electricity duty 100% exemption for 7 years

7 Mandi fees No Mandi tax will be levied on raw materials

8 Quality certification Assistance of 50% of the expenditure incurred up to a maximum of Rs. 10 lakh

9 Patent registration Assistance of 50% of the expenditure incurred, max Rs. 10 lakh per patent

10 Cluster development Grant of 15% of the grant released by the Government of India
• For MSE exporters, assistance of 75% of stall charges, max Rs. 2,25,000 per fair/exhibition; 75% of air fare
by economy class, max Rs. 50,000
11 Export subsidy
• For women, assistance of 90% of stall charges, max Rs. 2,70,000 per fair/exhibition; 75% of air fare by
economy class, max. Rs. 60,000 (exporters availing travel support from Central Government shall not be

17
 eligible)
Eligible for incentives under Jharkhand Export Policy 2015

12 Dormitory assistance Assistance up to 50% of cost of land, max Rs. 50 lakh (1 acre for 1000 workers)

One-time support of Rs. 13,000 or actual cost of training per person, for capacity building of persons belonging to
13 Skill development
the State
• Subsidy of Rs. 5,000 per month per worker for 7 years
14 Wage subsidy
For SC/ST women, subsidy of Rs. 6000 per month per worker for 7 years
ESI/ EPF
15 Reimbursement to employer up to Rs. 1000 per person per month towards expenditure on ESI/EPF for 5 years
reimbursement
Incubation center Support of Rs. 50 lakhs annually for first 5 years (maximum 10 institutions can be granted in the first year); special
16
support incentive of Rs. 10 lakh for incubator for every successful start-up
For establishment of Mega textile/garment park (size
For establishment of Mega textile/garment park (size more than 75 acres)
more than 75 acres)

18
Karnataka
[Link]. Type of Subsidy Sector MSMEs Large Units

Type of Subsidy Remarks

[Link]. Zone
Zone 1 Zone 2 Zone 3 Zone 1 Zone 2 Zone 3 Zone 4
4
Additional 5% subsidy for
Credit Linked Capital
SC/ ST / persons with
1 Subsidy (% of Fixed 25% 20% 15% Nil 20% 15% 10% Nil
disabilities/ Minority / Ex-
Asset)
servicemen / women
Interest subsidy on
2 term loan (for first 5 Nil Nil Nil Nil 5% 5% 5% Nil
years)
Power Subsidy (for 5
years) Rs.1 Rs.1 Rs.1
3 Nil Nil Nil Nil Nil
Only for Micro & /unit /unit /unit
Small enterprises
-For new employment
generation.
Wage Subsidy per
-For Karnataka Domicile
worker per month
Rs. Rs. Rs. workers.
4 (for 5 years) Nil Rs. 1,500 Rs. 1,000 Rs. 1,000 Nil
1,500 1,000 1,000 -Min. Employment for
Only for Medium &
Medium Enterprises: 200
Large Enterprises.
-Min. Employment for
Large Enterprises: 500
Stamp Duty
5 100% 100% 100% Nil 100% 100% 100% Nil
Exemption
Rs. 1 Rs. 1 Rs. 1
Concessional Rs. 1 per Rs. 1 per Rs. 1 per
6 per Rs. per Rs. per Rs. Nil Nil
Registration Charges Rs. 1,000 Rs. 1,000 Rs. 1,000
1000 1,000 1,000
ESI/ EPF
7 75% 75% 75% Nil Nil Nil Nil Nil
Reimbursement (for 5

19
 years)

Training Subsidy (Per Rs. Rs. Rs. Rs.

8 Nil Nil Nil Nil
Trainee) 11,000 11,000 11,000 11,000

20
Madhya Pradesh
S.
Type Quantum of assistance
No

1. Interest subsidy 5% for 7 years for P&M

• Earlier MP state used to provide VAT/CST assistance to large scale industry, after implementation of GST
it is being replaced by “Investment Promotion Assistance”
• Eligibility: Investments in plant & machinery more than 10 crores
• An annual investment promotion assistance for a period of 7 years calculated on the basis of 4
parameters
• Investment in plant and machinery
Investment • Yearly capacity utilization
2.
promotion subsidy • Yearly exports share(25% - 75%)
• Yearly average number of employees (100 – 2,500)
• The actual assistance is calculated based on various slabs of the above parameters. The calculation model
is given in attached excel
• As per the stated conditions, the maximum assistance can be up to 72% of investment in plant and
machinery in certain cases
• Maximum assistance is limited to Rs. 150 crores
5,000/- per worker per month for 5 years.
This incentive period will be 10 years from the date of commercial production, however incentives will be
Employment
3. provided only to workers who have been hired till 8th year from the date of commercial production.
generation incentive
Conditions for incentive: The company must appoint 50% of workers from MP domicile within 1 year , 75% MP
workers within 3 years and 90% MP workers within 5 years to get the benefits.
4. Training incentives 13000/- per worker for domicile workers for 5 years
Stamp duty and
5. registration fee 100% reimbursement for leased land in industrial areas developed by state
exemption
Electricity duty
6. 100% exemption for 7 years
exemption

7. Power tariff Fixed power cost of 5/- per unit for 5 years

21
8. Land development fee 50% exemption for leased land in industrial areas developed by state
Environment Small, Medium, Large & Mega industries shall be provided a capital subsidy of 50% up to a maximum of Rs. 25
9. compliance related lakh for investment in setting up of waste management systems (such as ETP, STP etc.), pollution control devices,
schemes health and safety standards, water conservation/harvesting etc.
10. Industrial Park 15% of the expenditure on establishment / development of industrial park up to a maximum limit of Rs. 5 crores
*Benefits will be awarded to only those units which are established in the notified Industrial Area or Industrial Areas developed by
AKVN/TRIFAC.
** units eligible for this policy will not be eligible for other incentives available in Industrial Policy 2014 (Amended in 2017).
*** Total incentive available is limited to 200% of investment in P&M and building
P&M*: Plant & Machinery excluding land, building, industrial safety equipments, DG Sets, Environment Protection equipments, R&D
equipments, Transformers, Storage Tank, Godown and Fire Fighting equipments.

22
Telangana
[Link] Type Quantum of Assistance

For new units: Units promoted by SC/ST entrepreneurs or PWD shall get an additional capital subsidy of
5% subject to the caps (also increased by 5%)

Category Quantum(for conventional textiles) Quantum (for technical textiles)

A1 25% (cap of Rs. 1 cr) 35% (cap of Rs. 2.5 cr)

A2 25% (cap of Rs. 3 cr) 35% (cap of Rs. 5 cr)

1 Capital Assistance
A3 25% (cap of Rs. 5 cr) 35% (cap of Rs. 10 cr)

A4 25% (cap of Rs. 10 cr) 35% (cap of Rs. 20 cr)

A5 25% (cap of Rs. 20 cr) 35% (cap of Rs. 40 cr)

For existing units, 20% of cost of plant and machinery up to Rs. 5 crore
• Assistance of up to 40% of cost of equipment with a ceiling of Rs. 50 lakhs under each category
Energy, Water and separately
2 Environmental Conservation • CETP: Assistance of 50% of project cost up to Rs. 10 crore at cluster level/industrial parks. For
Infrastructure handloom clusters, assistance up to 70% with a cap of Rs. 2 cr.
• Rebate in local body taxes like property tax, IALA levies, etc.
• 75% of the interest rate applicable on loans subject to a cap of 8% p.a. for 8 years (including
3 Interest Subsidy
moratorium of 2 years) or the period of repayment of the loan

4 Stamp Duty Reimbursement 100% of the stamp duty/transfer duty paid during purchase of land, lease of land/shed/buildings.
Reimbursement is available for tax collected on end product/intermediate product within the entire
5 VAT/CST/SGST concession value chain to the extent of 100% of VAT/CST/SGST for a period of 7 years or up to the realization of
100% fixed capital investment, whichever is earlier

23
 @Rs. 1/unit for ginning and pressing mills

Category Subsidy

A1, A2 Rs. 1.00/unit

Power Tariff Subsidy (for 5

6 A3 Rs. 1.50/unit
years)

A4 Rs. 1.75/unit

A5 Rs. 2.00/unit

Additional Rs. 0.50/unit benefit across all categories for

technical textiles
Up to 50% subject to max. Rs. 50,000 for each category separately. Available to all existing units with
7 Environment Compliance
conservation infrastructure and are into commercial production for a min period of 3 years
Up to 50% of investment in technology development, subject to a max of Rs. 10 lakh per
8 Acquisition of New Technology
process/product
For export-intensive textile/garment units – reimbursement of fright charges towards import of raw
materials and export of finished products either by road/rail, from project location to port/dry port
• Year 1 and 2: 75%
9 Transport Subsidy • Year 3 and 4: 50%
• Year 5: 25%
Transport subsidy at above rates for 5 years for “Deemed Exports” i.e. supply of goods from within the
State to other units within/outside State provided that the goods are ultimately exported
20% of the annual expenditure limited to Rs. 2 lakhs per year. Assistance can be availed twice during
Design, Product Development
10 operative period of the scheme (The assistance is not available for processing units with generic
and Diversification Assistance
products as output with no scope for design and diversification)
In ever new Textile/Garment park, anchor client(s) and first movers will be extended rebate of 50% of
11 Land the cost, with an upper limit of rebate being Rs. 20 lakh per acre. An additional rebate of 25% with a cap
of Rs. 10 lakhs per acre for technical textiles unit.

24
 Rental subsidy of 25% for first 5 years for the built up spaced created by the Government in textile and
12 Built-Up Space
garment parks, to be used mainly by the MSMEs
• Where a unit develops its own ETP or waste treatment plant or water recycling plant, capital
subsidy of 50% of the project cost with a cap of Rs. 10 crore.
• For a CETP or ETP, rebate on O&M charges as:
13 Environmental Infrastructure
• Year 1 and 2: 75%
• Year 3 and 4: 50%
• Year 5: 25%
Support infrastructure like roads, power, water will be provided to standalone units by contributing
50% of cost of infrastructure from IIDF with a ceiling of Rs. 1 crore subject to:
14 Other Infrastructure
• Location is beyond 10 km from existing Industrial Estates having vacant shed
• Cost is limited to 15% of the eligible fixed capital investment
Development of Worker
15 Rebate on 60% of the land cost and land conversion charges (upper limit Rs. 30 lakhs per acre)
Housing/Dormitories
• One time support of Rs. 3,000 per employee will be reimbursed incurred in skill towards
training infrastructure in garment design and development:
• Up-gradation and training the local manpower. For units employing more than 1000 persons,
Capacity Building and Skill training subsidy will be Rs. 5,000 per person
16
Development Support • Assistance to autonomous institutions: 75% assistance subject to max Rs. 1 crore towards
infrastructure creation
• New/existing center intending to upgrade their facilities: 50% of investment subject to
max. Rs. 20 lakhs per center
A unit with production of textile fiber to fabric as an integrated family will be eligible for additional 5%
17 Fiber to Fabric Incentive
subsidy on items like capital investment and power tariff
Provision of 50% of capital investment limited to Rs. 2 crore or 50% of the required beneficiary group
Returning Migrant’s Incentive contribution, required to be borne by weaver group to develop Textile Parks, GoI and MSME Cluster
18
Scheme Development. Only those groups will be eligible that has at least 60% of members as weavers who has
migrated.

25
Uttar Pradesh
[Link] Subsidy Type Quantum of Assistance

50% of land cost up to 5% of total project cost (30% of land cost in GB Nagar district)
1 Land Cost Subsidy
Subsidy is for land bought from govt. agencies like UPSIDC, SIDA, LIDA, etc.; govt. will ensure functional ETP in area.
• 100% exemption for textile units set up in Bundelkhand, Poorvanchal, Madhyanchal and Paschimancha
Stamp Duty (75% exemption for GB Nagar district)
2
Exemption • 100% exemption for the land purchased for developing infrastructure facilities*
• 100% of exemption for the sericulture chaaki, koya production, threading units
25% of plant & machinery as per the following cap:

Investment (Rs. cr.) Or Minimum Employment Subsidy cap (Rs. crores)

<= 10 50 2

3 Capital Subsidy >10 but <=50 200 10

>50 but <=100 300 20

>100 but <=200 500 40

>200 1000 100

7% for 7 years for TUFS eligible machinery up to Rs. 1.5 crores per annum per unit (Rs. 75 lakhs per annum per unit
for GB Nagar district)

5% for 5 years for infrastructure development up to Rs. 1 crore per unit

4 Interest Subsidy
5% for 5 years for quality development up to Rs. 1 crore per lab/ tool room

2.5% additional subsidy to SC/ ST/ Women/ specially enabled entrepreneurs holding more than 75% equity in the
company (Total additional interest subsidy is capped at 7.5% and total interest subsidy can not be more than

26
 payable interest)

• 90% reimbursement for Textile units in MSME

• Textile units not in MSME:
• 90% reimbursement in poorvanchal and Bundelkhand
• 75% reimbursement in Madhyanchal and Pashchimanchal
SGST • 60% reimbursement in GB Nagar district
5
Reimbursement Up to annual upper limit of 25% of FCI (Land, building, construction and P&M) or actual tax deposited whichever is
less for a period of 10 years
Facility of interest-free loan equal to the sum of VAT & CST or amount deposited to the extent of State’s share
under GST, under the previous textile policy, will continue to the eligible units as before.

6 Electricity Duty 100% exemption for 10 years

50% reimbursement of employer’s EPF contribution for 5 years for units not covered under “Employees Provident
Fund Scheme Reforms / Pradhan Mantri Rojgar Protsahan Yojana” (Units employing > 100 workers)

7 EPF Subsidy

60% reimbursement of employer’s EPF contribution for 5 years for units not covered under “Employees Provident
Fund Scheme Reforms / Pradhan Mantri Rojgar Protsahan Yojana” (Units employing > 200 workers)

27
 Garmenting units that get E.P.F. reimbursement for 3 years under the “Employees Provident Fund Scheme Reforms
/ Pradhan Mantri Rojgar Protsahan Yojana”, will be given benefit by the State Govt. for 2 more years.
• Mandi fee exemption: Purchase of raw materials will be exempted for a period of 5 years for all textile
units.
• Freight subsidy for garment exporters:
8 Others
• 75% for first 2 years
• 50% for next 2 years
• 25% in the 5th year
Training cost
9 Difference of actual training cost and central government subsidy up to 25% of project cost
subsidy

28
 5. Annexure
HSN Codes of Garments
HSN Codes Description

61 Knitted garment

6101 Men orBoys overcoats, [Link] or crochet

610120 Overcoats, capes, cloaks, anoraks, etc. Of Cotton

610130 Overcoats, car-coats, etc. Of man-made fibres

610190 Overcoats, etc. Of other textile materials

6102 Womenorgirls overcoats, etc., Knit or Crochet

610210 Overcoat, etc. Wool/Fine animal hair

610220 Overcoat, Car-coat,Capes, etc. Of Cotton

610230 Overcoat,etc. Of Manmade fibres

610290 Overcoat, etc. Of other textile materials

6103 Mens or boys Suits, ensemble, etc., KNIT OR CROCH

610310 Suits

610311 Men’s, boys suits, of wool, fine animal hair, knit, Suits :-- Of wool or fine animal hair

610312 Men’s, boys suits, synthetic fibres, knit, Suits :-- Of synthetic fibres

610319 Men’s, boys suits, of materials nes, knit, Suits :-- Of other textile materials

610322 Ensemblesof Cotton

610323 Ensemblesof Synthetic fibres

610329 Ensemblesofothertextile materials

610331 Jacketsand Blazers of Wool/Fine animal hair

610332 Jacketsand Blazers of Cotton

610333 Jacketsand Blazers of Synthetic Fibres

610339 Jacketsand Blazers ofother textile material

HSN Codes Description

610341 Trousers,Shorts, etc. Of Wool/Fine animal hair

610342 Trousers,Shorts, etc. Of Cotton

610343 Trousers,Shorts, etc. Of Synthetic Fibres

610349 Trousers,Shorts, etc. Of other textile materials

6104 Women’sor Girls Suits, ensemble, etc., Knit or Crochet

610413 Suitsof Synthetic Fibres

610419 Suitsofother textile material

610422 Ensembles of cotton

610423 Ensembles of synthetic fibres

610429 Ensembles of other textile materials

610431 Jackets of wool or fine animal hair

610432 Jackets of cotton

610433 Jackets of synthetic fibres

610439 Jackets of other textile materials

610441 Dresses of wool or fine animal hair

610442 Dresses of cotton

610443 Dresses of synthetic fibres

610444 Dresses of artificial fibres

610449 Dresses of other textile materials

610451 Skirts and divided skirts of wool or fine animal hair

610452 Skirts and divided skirts of cotton

610453 Skirts and divided skirts of synthtc fibres

610459 Skrts and divided skrts of other txtl matrls

610461 Trousers,bib and brace overalls,breeches and shorts of wool/fne animal hair

1
HSN Codes Description

610462 Trsrs,bibs,brc ovrlls,brchs,shrts of cotn

610463 Trousers,bib and brace overalls,breeches and shorts of synthetic fibres

610469 Trousers,bib and brace overalls,breeches and shorts of other textile materials

6105 Mens or boys shirts, knitted or crocheted

610510 Mens/boys shirts of cotton

610520 Mens/boys shirts of man-made fibres

610590 Shirts of othr textile material

6106 Womens or girls blouses & shirts, knit or croch

610610 Blouse etc of cotton

610620 Blouse etc of man-made fibres

610690 Blouses etc of othr textile materials

6107 Mens or boys underpants, pgs, etc, knit or croch

610711 Underpants and briefs of cotton

610712 Underpants and briefs of manmade fbrs

610719 Undrpnts and briefs of othr textile matrls

610721 Nightshirts and pyjamas of cotton

610722 Nightshirts and pyjamas of manmade fibres

610729 Nightshirts and pyjamas of othr txtl matrls

610791 Bathrobs dressing gown [Link] cotton

610799 Bathrobs [Link] other textile materials

6108 Womens or girls slips, pjs, etc, knit or crochet

610811 Slips and petticoats of man-made fibres

610819 Slips and petticoats of other txtl matrls

610821 Briefs and panties of cotton

2
HSN Codes Description

610822 Briefs and panties of man-made fibres

610829 Briefs and panties of other textle matrls

610831 Nightdresses and pyjamas of cotton

610832 Nightdresses and pyjamas of man-made fibres

610839 Nightdresses and pyjamas of othr txtl matrls

610891 Negliges,bathrobes, etc. of cotton

610892 Negliges,bathrobes, etc. of man-made fibres

610899 Negliges, bathrobes, etc. of othr txtl matrls

6109 T-shirts, singlets, tank tops etc., knit or crochet

610910 T-shirts etc of cotton

610990 T-shirt etc of other textile materials

6110 Sweaters, pullovers, vests etc, knit or crochet

611011 Jerseys, pullovers, cardigans etc of wool

611012 Jerseys etc of kashmiri goats

Jerseys, pullovers, cardigans, waistcoats and similar articles; knitted or crocheted, of

611019
fine animal hair other than that of Kashmir (cashmere) goats

611020 Jerseys etc of cotton

611030 Jerseys etc of man-made fibres

611090 Jersey etc of other txtl matrls

6111 Babies garments & accessories, knit or crocheted

611120 Babies garments etc of cotton

611130 Babies garments etc of synthic fbrs

611190 Babies grmnts etc of othr txtl matrls

6112 Track suits, ski-suits & swimwear, knit or crochet

611211 Track suits of cotton

3
HSN Codes Description

611212 Track suits of synthetic fibres

611219 Track suits of othr txtl matrls

611220 Ski suits

611231 Mens/boys swimwear of synthtc fbrs

611239 Mens/boys swimwear of othr txtl matrls

611241 Womens/girls swimwear of synthtc fbrs

611249 Womens/girls swmwear of othr txtl matrls

6113 Garments, knit etc, coated etc rubber, plastic etc

611300 Grmnts,made up of knttd/crchtd fabrics of hdng no. 5903 5906 or 5907

6114 Garments nesoi, knitted or crocheted

611420 Other garments of cotton

611430 Other garments of man-made fibres

611490 Othr grmnts of othr textile materials

6115 Pantyhose, socks & other hosiery, knit or crochet

611510 Graduated compression hosiery for example, (stockings for varicose veins)

Panty hose etc., synthetic fibre yarn <67 dtex/sy, knit, Panty hose and tights :- Panty
611511
hose and tights :-- Of synthetic fibres, measuring per single yarn less than 67 decitex
Panty hose etc., synthetic fibre yarn >67 dtex/sy, knit, Panty hose and tights :- Panty
611512
hose and tights :-- Of synthetic fibres, measuring per single yarn 67 decitex or more
Panty hose etc of materials nes, knit, Panty hose and tights :-- Of other textile
611519
materials
Womens full, kneelength hosiery, yarn <67 dtex/sy,knit, Women's full-length or knee-
611520
length hosiery, measuring per single yarn less than 67 decitex

611521 Of synthetic fibres, measuring per single yarn less than 67 decitex

611522 Of synthetic fibres, measuring per single yarn 67 decitex or more

611529 Of other textile materials:

611530 Other womens full-length or knee-length hosiery, measuring per single yarn less than

4
HSN Codes Description

67 decitex

611591 Hosiery nes, of wool or fine animal hair, knit, Other :-- Of wool or fine animal hair

611592 Hosiery nes, of cotton, knit, Other :-- Of cotton

611593 Hosiery nes, synthetic fibres, knit, Of synthetic fibres

611594 Of wool or fine animal hair

611595 Of cotton

Hosiery and footwear; without applied soles, of synthetic fibres, knitted or crocheted
611596 (excluding graduated compression hosiery, panty hose, tights, full or knee-length
hosiery measuring per single yarn less than 67 decitex)

611599 Other hosiery of other textile materials

6116 Gloves, mittens and mitts, knitted or crocheted

611610 Gloves mittens and mitts impregnated cotd/ covrd wth plstc/rubr, knitd/crochtd

611691 Other gloves,mittens and mitts of wool or fine animal hair

611692 Other gloves etc of cotton

611693 Other gloves etc of synthetic fibres

611699 Othr gloves etc of other textile materials

6117 Made-up clothing access nesoi, parts etc, knit etc

611710 Shwl,scrv,muflr,mantlas,veils and the like

611720 Ties, bow ties and cravats, of textile material, knit, Ties, bow ties and cravats

611780 Other clothng accessories,knitd/crchtd

611790 Parts of garments,knitd/crchtd

62 Woven garment

6201 Mens or boys overcoats, cloaks etc, not knit etc

620111 Overcoats,raincoats,carcoats,capes,cloaks and smlr artcls of wool/fine animal hair

620112 Ovrcots,rncots etc and smlr artcls of cotn

5
HSN Codes Description

620113 Overcoats,raincoats,carcoats,capes,cloaks and similar articles of man-made fibres

620119 Overcoats,raincoats,carcoats,capes,cloaks and similar articles of other txtl mtrls

620191 Othr smlr artcls of wool/fine animal hair

620192 Other smlr artcls of cotton

620193 Other smlr artcls of man-mde fbrs

620199 Othr smlr artcls of othr textl materls

6202 Womens or girls overcoats etc, not knit or croch

620211 Overcoats,raincoats,carcoats,capes,cloaks and smlr artcls of wool/fine animal hair

620212 Overcoats,rncots etc andsmlr artcls of cotn

620213 Overcoats,raincoats,carcoats,capes,cloaks and similar articles of man made fibres

620219 Overcoats,raincoats,carcoats,capes cloaks and smlr artcls of other textile materials

620291 Other garments of wool or fine animal hairof heading 6202

620292 Other garments of cotton of hd 6202

620293 Other garments of man-made fibres of heading no. 6202

620299 Othr grmnts of othr txtl mtrls of hdg6202

6203 Mens or boys suits, ensembles etc, not knit etc

620311 Suits of wool or fine animal hair

620312 Suits of synthetic fibres

620319 Suits of other textile materials

620322 Ensembles of cotton

620323 Ensembles of synthetic fibres

620329 Ensembles of other textile materials

620331 Jakets and blazrs of wool/fine anml hair

620332 Jackets and blazers of cotton

6
HSN Codes Description

620333 Jackts and blazers of synthetic fibres

620339 Jackets and blazers of other textile matrls

Trousers,bib and brace overalls breeches and shorts of wool/fine anml hair,mens/boys
620341

620342 Trousers bib and brace overalls breeches and shorts of cotton for mens and boys

620343 Trousers,bib and brace,overalls,breeches and shorts of synthetic fibrs,mens or boys

Trousers bib and brace overalls,breeches and shorts of other txtl materials-mens/boys
620349

6204 Womens or girls suits, ensemb etc, not knit etc

620411 Suits of wool or fine animal hair

620412 Suits of cotton

620413 Suits of synthetic fibres

620419 Suits of other tixtile materials

620421 Ensembles of wool or fine animal hair

620422 Ensembles of cotton

620423 Ensembles of synthetic fibres

620429 Ensembles of other textile materials

620431 Jackets of wool or fine animal hair

620432 Jackets of cotton

620433 Jackets of synthetic fibres

620439 Jackets of other textile materials

620441 Dresses of wool or fine animal hair

620442 Dresses of cotton

620443 Dresses of synthetic fibres

620444 Dresses of artificial fibres

7
HSN Codes Description

620449 Dresses of other textile materials

620451 Skrts and dvded skrts of wool/fine anml hair

620452 Skirts and divided skirts of cotton

620453 Skirts and divided skirts of synthetic fibrs

620459 Skrts and dvded skrts of other txtl matrals

620461 Trousers,bib and brace overalls,breeches and shorts of wool or fine animal hair

620462 Trousers,bib and brace overalls, breeches and shorts of cotton

620463 Trousers,bib and brace overalls, breeches and shorts of synthetic fibres

620469 Trousers,bib and brace overalls,breeches and shorts of other textile materials

6205 Mens or boys shirts, not knitted or crocheted

620510 Mens, boys shirts, of wool or hair, not knit, Of wool or fine animal hair

620520 Mens or boys shirts of cotton

620530 Mens or boys shirts of man-made fibres

620590 Shirts of other textile materials

6206 Womens or girls blouses, shirts etc not knit etc

Blouses, shirts and shirt-blouses; women's or girls', of silk or silk waste (not knitted or
620610
crocheted)

620620 Womens or girls blouses,shirts and shirt blouses of wool/fine animal hair

620630 Blouses,shirts and shirts-blouses of cotton

620640 Blouses,shirts etc of man-made fibres

620690 Blouses,shirts etc of othr txtl materials

6207 Mens or boys undershirts etc, not knit or croch

620711 Underpants and briefs of cotton

620719 Undrpnt and briefs of othr txtl materials

620721 Nightshirts and pyjamas of cotton

8
HSN Codes Description

620722 Nightshrts and pyjms of man-made fibres

620729 Nightshrts and pyjms of othr txtl matrls

620791 Othr smlr grmnts of cotn for mens/boys

620792 Mens, boys dressing gowns etc manmade fibre, not knit, Other :-- Of man-made fibres

620799 Other smlr garments of other txtl matrls

6208 Womens or girls slips etc, not knit or crochet

620811 Slips and petticoats of man-made fibres

620819 Slips and petticoats of othr txtl matrls

620821 Nightdresses and pyjamas of cotton

620822 Nightdresses and pyjamas of man-made fibres

620829 Nightdresses and pyjamas of othr txtl matrls

620891 Other smlr garments of cotton

Singlets and other vests, briefs, panties, negligees, bathrobes, dressing gowns etc.;
620892 women's or girls', of man-made fibres (not knitted or crocheted), excluding
incontinence or other sanitary garments or garment liners of heading no. 96.19

620899 Other garments of other textile materials

6209 Babies garments & accessories, not knit or croch

620910 Babies garments, accessories of wool or hair, not knit, Of wool or fine animal hair

620920 Babies grmnts and clothng accssrs of cotton

620930 Babies grmnts and clothng access of syn fibr

620990 Babies garments and clothing accessories of other textile materials

6210 Garments, of felt etc, or fabric impregnated etc

621010 Garments,made up of fabrics of heading no.5602 or 5603

Garments; overcoats, raincoats, car-coats, capes, cloaks and similar articles, men's or
621020 boys', of the fabrics of heading no. 5602, 5603, 5903, 5906 or 5907 (not knitted or
crocheted)

9
HSN Codes Description

Garments; overcoats, raincoats, car-coats, capes, cloaks and similar articles, women's
621030 or girls', of the fabrics of heading no. 5602, 5603, 5903, 5906 or 5907 (not knitted or
crocheted)
Garments; men's or boys', n.e.c. In item no. 6210.2, of the fabrics of heading no. 5602,
621040
5603, 5903, 5906 or 5907 (not knitted or crocheted)
Garments; women's or girls', n.e.c. In item no. 6210.3, of the fabrics of heading no.
621050
5602, 5603, 5903, 5906 or 5907 (not knitted or crocheted)

6211 Track suits, ski-suits & swimwear, not knit etc.

621111 Swimwear for mens or boys

621112 Swimwear for womens or girls

621120 Ski suits

621132 Othr grmnts of ctn for mens or boys

Track suits and other garments n.e.c.; men's or boys', of man-made fibres (not knitted
621133
or crocheted)

621139 Othr grmnts of othr txtl mtrls fr mns/boys

Womens, girls garments nes, of wool or hair, not knit, Other garments, women's or
621141
girls' :-- Of wool or fine animal hair

621142 Othr grmnts of cotton fr womens or girls

Track suits and other garments n.e.c.; women's or girls', of man-made fibres (not
621143
knitted or crocheted)

621149 Other garments of other textile materials

6212 Bras, girdles, garters etc., knitted etc or not

621210 Brassieres

621220 Girdles and panty-girdles

621230 Corselettes

621290 Othr artclsandprts of hd6212 w/n kntd/crchtd

6213 Handkerchiefs

621320 Handkerchiefs of cotton

10