Food processing and rural producers
PMFME: The ministry's published individual component describes a credit-linked capital subsidy of 35% of eligible project cost, capped at ₹10 lakh per unit, with a minimum 10% beneficiary contribution and bank financing for the balance. The programme also describes group and SHG components. For a ₹10 lakh eligible project, 35% is ₹3.5 lakh before conditions and approval; it is linked to credit, not an unconditional grant. MoFPI individual support; group support.
Food business operators must obtain the applicable FSSAI registration or licence; the category depends on their circumstances. FSSAI licensing. GST treatment depends on the exact product, processing and packaging; verify its current classification and notification. Confirm programme availability with the state implementation team.
Manufacturing, crafts and local services
For an eligible new non-farm unit, PMEGP combines bank credit with a margin-money subsidy. The FAQ's rural rates are 25% for general and 35% for special-category applicants, including eligible women; own contributions are 10% and 5% respectively. Project and eligibility conditions apply. Official PMEGP FAQ. MUDRA provides repayable collateral-free credit for eligible activities in Shishu, Kishore, Tarun and conditional Tarun Plus categories. PMMY.
For tax, identify each product's HSN and current rate. Keep purchase invoices for any eligible input credit and account for sales across states according to the actual transaction.
Technology and professional services
DPIIT-recognised startups meeting the Seed Fund's age, ownership and other criteria can seek support via participating incubators. Its published guidelines distinguish up to ₹20 lakh in grant for validation/prototype/trials from up to ₹50 lakh in debt or convertible instruments for market entry and scaling. Seed Fund. Recognition does not automatically award funding or a tax exemption.
Service classification, place of supply, exports and business income matter for tax. A specified profession and a trading business may fall under different presumptive-income provisions; check the tax year and eligibility.
Retail, e-commerce and exports
ONDC connects sellers through network participants; compare fees, logistics, returns and settlement. GeM is a public procurement marketplace with its own seller processes. Online marketplace participation can change documentation and tax questions; check the actual arrangement.
For exports, the DGFT IEC guide explains the Importer Exporter Code process; exceptions and other customs or regulatory requirements can apply. Export GST treatment depends on the supply and documentation. Check CBIC rates and notifications for the specific goods or services.
For New Zealand, the bilateral free trade agreement entered into force on 20 October 2026. India's Commerce Ministry describes duty-free access for Indian exports from entry into force. Check the exact classification, rules of origin and evidence required for a preferential claim, as well as product standards, biosecurity, taxes, freight and other charges; a lower customs duty does not remove those costs or obligations. Services have separate conditions. See our article on the agreement for the change and practical checks. Sources checked 28 October 2026.
Sources checked: 28 October 2026. Examples do not establish current application windows or tax rates for an unspecified product.