Kerala State Pollution Control Board

Central Government, State Government and the Board give incentives to industries/investors to encourage them to invest in protection of the environment. Incentives/ concessions available to them are

Depreciation Allowance
Depreciation allowance at a higher rate is allowed on devices and systems installed for minimising pollution or for conservation of natural resources.

Air pollution control equipments:
i. Electrostatic precipitation systems.
ii. Felt-filter systems.
iii. Dust collection systems.
iv. Scrubber- countercurrent/venturi/packed-bed/cyclone

Water pollution control equipments:
i. Mechanical screen systems.
Ii Aerated Detritus Chambers (including air compressors)
iii. Mechanically skimmed oil & grease removal systems.
Iv Chemical feed systems and flash mixing equipment.
v. Mechanical flocculators and mechanical Reactors.
vi. Diffused air/mechanically aerated activated sludge systems.
vii. Aerated lagoon systems.
viii. Bio filters.
ix. Methane-recovery anaerobic digester systems.
x. Air flotation system.
xi. Air/steam stripping systems.
xii. Urea hydrolysis systems.
xiii. Marine outfall systems.
xiv. Centrifuge for De-watering sludge.
xv. Rotating Biological Contractor or Bio-disc.

Solid waste control equipments:
Caustic/lime/chrome/mineral/cryolite recovery system.

Investment Allowance
Investment allowance at a higher rate is allowed for systems and devices listed under depreciation allowance.

Tax on Capital Gain
To reduce pollution and to decongest cities, industries are encouraged to shift from urban areas. Capital gains arising from transfer of buildings or lands used for the business are exempted from tax if these are used for acquiring lands or constructing building for the purpose of shifting business to a new place.

Excise duty Exemption
The Government of India allows reduction in central excise duty for procuring the following pollution control equipments.

1. Electrostatic precipitation system including auto mining
spray nozzle, CO Analyser, emitting electrode.
2. Felt-filter systems including pulse valve, filter bag.
3. Dust collector systems.
4. Scrubber-counter current/venturi/packed-bed/cyclone scrubbers.
5. Air sampler (CO, SO2, NOx , H2 , SO3 )
6. Continuous analyser for Co, SO2, NOx
7. Halogen detector
8. Mechanically skimmed oil and grease removal systems.
9. Mechanical flocculaters.
10. Diffused air/surface aeration systems for activated sludge systems.
11. Surface aeration system for aerated lagoon systems.
12. Bio-filters rotating arms.
13. Methane recovery anaerobic digester system.
14. Air floatation systems.
15. Marine outfall systems.
16. Centrifuge and vacuum filters for De-watering sludge.
17. pH meter (digital as well as analogue type)
18. Conductivity meter.
19. Turbidity meter.
20. Water Pollution test kit.
21. Water flow meter.
22. BOD incubator.
23. Mercury analyser.
24. Spectro photometer(UV-VIS-IR digital)
25. Continuous flow recorder with integrator
26. Continuous pH recorder.

Industries can claim tax rebate on the strength of Certificate obtained from the Ministry of Environments and Forests, Government of India. The application to the Ministry should be accompanied by the following:
i) Copy of the industrial/excise licence of manufacturer
ii) Purchase order
iii) Copy of Consent of the State Pollution Control Board
iv) Essentiality Certificate of the State Pollution Control Board.
v) Undertaking by purchaser that goods will be used only for pollution control.

Investment Subsidy
Industries Department, Government of Kerala has allowed 15% investment subsidy to industries subject to a minimum of Rs. 5 lakh to industries for installation pollution control devices. The industries while approaching the Government for subsidy should furnish a Certificate from the State Pollution Control Board that the system is essential for pollution control purpose.

Rebate on Water Cess
70% rebate on cess due on water consumed by industries is allowable if the industry successfully commissions an effluent treatment plant and so long as it functions effectively.

State Pollution Control Award
The Kerala State Pollution Control Board, has instituted the "State Pollution Control Award" which is distributed every year on the World Environmental Day (June 5th ). The award is given to industries and hospitals based on their pollution control activities during the previous year.
Awards are given to large, medium and small industries. Classification, in the case of industries, is based on capital investment. Hospitals are divided into two categories based on their bed strength.
The award for the best pollution control performance consisting of a trophy, certificate of merit and cash prize is given away to the best among each of the three categories. Certificate of Merit and cash prize are similarly awarded for the second best performers. Certificate of Appreciation is given to those placed third.
Trophy, Certificate of Merit and cash prize are awarded to the best among both categories of hospitals. Certificate of Merit and cash prize are awarded to the second best hospitals. Certificate of Appreciation is issued to hospitals placed third.

Income Tax
Amount paid by a tax payer, to any association or institution implementing programmes for conservation of natural resources, is allowed to be deducted while computing income tax.

Customs Duty Exemption
Customs duty exemption is granted by the Central Government for items imported to improve safety and pollution control in chemical industries. The items specified in the table below have been exempted by the Central Government to the extent
(a) so much of that portion of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975(51 of 1975) as is in excess of the amount calculated at the rate of 35 per cent ad valorem, and
(b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the condition that the importer, at the time of clearance, produces

Certificate from an officer not below the rank of a Deputy Secretary in the Department of Chemical and Petrochemicals or in the Ministry of Environment and Forest, as the case may be indicating in each case the quantity of the goods in question as are or will be required for the purpose specified above.
Certificate from the State Pollution Control Board is a prerequisite for obtaining the above Certificate.

Sl. No.	DESCRIPTION OF GOODS
1	Monitoring Instruments of various ranges suitable for ambient air and stack monitoring for toxic/hazardous chemicals.
2	Gas detectors/ alarms for measuring concentration of toxic/ hazardous gases.
3	Personal samplers with battery units.
4	Toxic gas monitoring kits containing personal samplers, sampler with filter head, filter holders, membrane filter of different pore sizes, small cyclone for respirable dust monitoring and activated carbon tubes for collection of specified chemical pollutants.
5	Direct reading calorimetric indicator tubes with accessories for monitoring toxic gases/chemicals.
6	Direct reading detector tubes with accessories for monitoring toxic gases/ chemicals.
7	Direct reading instruments for monitoring and evaluation of air borne particles.
8	Direct reading instruments for air borne gases and vapours on the principles of ultra violet or infrared absorption, chromatography with flame ionisation or photo-ionisation detector or microprocessor control solid state circuitry.
9	Platinum based catalyst and systems to incinerate formaldehyde in gaseous emissions.
10	Special incinerators for toxic gases/ solids.
11	Condensing heat exchangers for reducing thermal pollution through stack gases.
12	Self contained and compressed air/blower based breathing apparatus.
13	Full Body protection suit for dealing with emergencies created due to leakage spillage of highly toxic chemicals.
14	Hyaline emergency suits for hydrofluoric acid.
15	Ultrasonic or irradiation type thickness testers.
16	Instruments for liquid effluent control, namely- a. Ion chromatograph for anions. b. Atomic absorption spectroscope for metal analysis. c. Different pulse polarograph for metal analysis.
17	Plate type compact clarifiers.
18	Seltzer or equivalent high efficiency packing for distillation columns for pollution control.
19	Bag filter with special fabrics to withstand above 2000C temperatures and 100 micron OR less size particle removal.
20	Special plastic media for fixed film technology used in Anaerobic treatment of high strength organic waste effluents.
21	Automatic Absorption Spectrophotometer.
22	Gas Chromatograph.
23	Analysers for Carbon monoxide and Hydrocarbon.
24	Auto analyser for phosphate and nitrogen.
25	Thermo hydrograph.
26	Smoke meter.
27	Opacity meters.
28	Air sampling bag.
29	Resistivity measuring kits to analyse characteristics of fly ash at difference elevated temperatures.
30	Total organic carbon analyser.
31	Fluorimeter.
32	Dissolved oxygen meter.
33	COD meter (chemical oxygen meter).
34	Niskin water sampler.
35	Sediment sampler.


Fiscal Incentives

	Depreciation
	Allowance
	Capital gain
	Excise duty
	Subsidy
	Rebate
	Award
	Income Tax
	Customs duty