Assam Logistics & Warehousing Policy, 2025

Assam is positioning itself as the logistics gateway of the North-East. Building on the National Logistics Policy, GST-era consolidation of warehousing, and multimodal assets such as the Jogighopa Multimodal Logistics Park, this policy offers targeted fiscal incentives, enabling infrastructure and single-window governance to attract private investment in modern logistics and warehousing. It is a flagship step under Advantage Assam 2.0.

The policy is aligned with the National Logistics Policy — multimodal connectivity, process standardisation, technology enablement and cost-efficiency. Its measurable targets are:

• •Logistics cost: Reduce logistics cost in Assam to below 10% of GSDP by 2030.
• •Time-to-market: At least 20% reduction in average lead time on key freight corridors (e.g. Guwahati–Silchar, Jorhat–Guwahati, Guwahati–Bangladesh border) by 2028.
• •Cold-chain: Add at least 30,000 MT of new cold-storage capacity and 50 refrigerated trucks by 2030.
• •Multimodal shift: Develop 2 major multimodal logistics parks and integrate Brahmaputra / Barak river transport into the logistics chain.
• •Employment: Create 20,000 direct and indirect jobs by 2030, with emphasis on local youth and women.

The policy recognises four asset classes. Each must meet the minimum land, Fixed Capital Investment (FCI) and warehouse carpet-area thresholds below at the time of claim. MMLPs recognised by MoRTH or NICDC are also eligible, subject to these criteria.

Each eligible asset class receives a capital subsidy, stamp-duty reimbursement and term-loan interest subsidy. The capital subsidy is disbursed in 5 equal annual instalments over 5 years from the date of commissioning; claims require audited cost statements, invoices and commissioning certificates.

Interest subsidy applies only to term loans from Banks / Financial Institutions availed for the project's capital expenditure, on the outstanding principal for the claim period.

Green capex covers on-site renewable generation (solar / wind / biomass), battery energy storage, EV charging infrastructure, capitalised building energy-efficiency works (IGBC / LEED), rainwater harvesting and storage, and STP / ZLD and water-recycling infrastructure.

Institutional Framework

• •Assam Logistics Mission (ALM): Nodal agency and single point of contact — project appraisal, operational guidelines, investor handholding via the Assam Single Window System, and KPI monitoring.
• •State Logistics Committee (SLC): Chaired by the senior-most Secretary, IC&PE Department; examines and approves eligible proposals. Proposals with FCI exceeding ₹200 Crore are recommended to the Empowered Committee.
• •Empowered Committee (EC): Headed by the senior-most Secretary, IC&PE; approves large proposals, resolves inter-departmental bottlenecks, and reviews policy progress annually.

Application & Claim Process

• •Registration: Investors register intent with ALM prior to, or within 6 months of, commencement of project construction.
• •Stamp Duty: Claimed at land registration using the ALM provisional approval, countersigned by ALM.
• •Capital Subsidy: After commencement of operations (COD), the investor submits CA-certified cost details; ALM evaluates and places before SLC for release.
• •Interest Subvention: Sanctioned yearly on proof of interest payment (bank certificate).
• •Reporting: Each unit submits an Annual Progress Report to ALM for 5 years post-commencement.

• •Lock-in: Continuous operations in Assam for a minimum of 5 years from commencement of commercial operations or from the date of availing the last incentive, whichever is later.
• •Misrepresentation / False Information: Refund of the entire grant with interest at 15% per annum, plus liability for criminal proceedings.
• •Premature Closure / Breach: Refund of all incentives with interest at 15% per annum, recoverable as arrears of land revenue.
• •Asset Disposal: Assets created with capital subsidy cannot be sold or transferred within 5 years without SLC permission; sale to another eligible entity continuing operations may be allowed without clawback.
• •Stacking: Units must submit an undertaking listing all incentives availed from every source; claiming from two sources for the same component beyond allowed limits leads to recovery of the excess.