Tax ApprovalsTax ApprovalsTax Related ApprovalsApply ProcedureProcedure DetailsTime (Days)1Apply for PAN No.Apply online at NSDL-TIN websiteTake a print out of submitted form & mail it to Income Tax with supporting docs. 15After scrutiny & approval TAN no. will be alloted & TAN card is mailed2Apply for Profession TaxForm - 1 can be downloaded from www.vat.maharashtra.gov.inShould be submit within 30 days of the employer becoming liable to pay tax.23Apply for VATFor MVAT, registration can be done onlineAfter filling the application and submitting the form online, acknowledgement containing the date amd time for attending the before Registering Authority is generated.15If everything is complete and correct in all respect, then TIN with Certificate shall be issued to dealer on appointed day4Apply for Central Sales TaxForm can be downloaded from website Filled & submitted in the respective office with supporting documentation15After verification the registration certificate is mailed on the adderss mentioned in the form5Apply for Central Excise New form for application FORM A-1 Filled & submitted in the respective office with supporting documentation7After verification the registration certificate is mailed on the adderss mentioned in the formAn online registration module is also introduced, where user have to first register with ACES application, but its not a statutory application but only a registration with the system.6Apply for Service TaxForm can be downloaded from website Filled & submitted in the respective office with supporting documentation7After verification the registration certificate is mailed on the adderss mentioned in the formAn online registration module is there, that brings SP, SR & ISD under electronic purview of Service Tax.

Envir. ClearanceEnvironmental ClearanceApply ProcedureAppraisal ByClearance ByRemarksTime (Days)Category A ProjectsForm 1, Pre-feasibility Report & TOR for EIA studyCentral Level EACMOEF, GOI60Category B1 ProjectsForm 1, Pre-feasibility Report & TOR for EIA studyState Level EACEIA report is necessaryCategory B2 ProjectsForm 1, Pre-feasibility Report & TOR for EIA studyState Level EACEIA is not necesaary

MPCB Clearance schedule

Sr. NoDetailsTime to complete the workConcern Officer & AddressRemarks1Applications for consent under Water, Air & Hazardous Waste will be available on Rs.50/- in Sub-Regional OfficesOffice Working Days 11:00 A.M. to 1:00 P.M. & 2:00 P.M. to 4:00 P.M.Sub-Regional Officers OfficeApplication forms are also available in Regional Office & Head Office.2Acceptance of application & ReceiptSame DaySub-Regional Officers Office3Time to Communicate the discrepancies to applicantThree daysSub-Regional Officers Office4Time for Verification of site & other Technical details after Completion of discrepanciesFifteen daysField Officer Of Concern Sub-Regional Office5Time for Grant of Consent after verification (Based on Capital Investment)aSimplified Consent (Pollution free SSI)Three days (After completion of Descripancies & Verification Report)Sub-Regional OfficerbGreen Consent- InvestmentUpto Rs.3 CroresSix daysSub-Regional OfficerRs.3 Crores to 10 Crores* One & Half MonthRegional OfficerRs.10 Crores to 500 Crores* Two MonthsMember Secretary, M.P.C.Board, MumbaiAbove Rs.500 Crores* Consent Appraisal Committee M.P.C. Board, MumbaicOrange Consent-InvestmentUpto Rs.5 Crores* One & Half MonthRegional Officer* One Month After receipt of minutes of Consent Appraisal CommitteeRs.5 Crores to 100 Crores* Two MonthsMember Secretary, M.P.C.Board, MumbaiAbove Rs.100 Crores* One Month After receipt of minutes of Consent Appraisal Committee* Consent Appraisal Committee M.P.C.Board, MumbaidRed Consent-InvestmentUpto Rs.15 Crores* Two MonthsMember Secretary, M.P.C.Board, Mumbai

Above Rs.15 Crores* Consent Appraisal Committee M.P.C.Board, Mumbai

Sr. No.Capital Investment of industry (including land, building, machinery without depreciation)Consent to EstablishConsent to Operate1More than Rs. 100 Crores0.02% of Capital Investment0.02% of Capital Investment2More than 75Crs to 100Crs.Rs.1,25,000/-Rs.1,25,000/-3More than 50 Crs to 75 CrsRs.1,00,000/-Rs.1,00,000/-4More than 25 Crs to 50 CrsRs.75,000/-Rs.75,000/-5More than 10 Crs to 25 CrsRs.50,000/-Rs.50,000/-6More than 5 Crs to 10 CrsRs.25,000/-Rs.25,000/-7More than 1 Crs to 5 CrsRs.15,000/-Rs.15,000/-8More than 60 Lakhs to 1CrRs.5,000/-Rs.5,000/-8More than 10 Lakhs to 60 LakhsRs.1,500/-Rs.1,500/-8Below Rs.10LakhsRs.500/-Rs.500/-

MPCB - Industry CategoryI) List of Industries under 'Green categoriesI) List of Industries under Orange categoriesI) List of Industries under RED categorieshttp://mpcb.gov.in/consentmgt/RevisedIndustryCategorization.phpSr. No.Industry TypeSr. No.Industry TypeSr. No.Industry Type

1Assembling of Acid Lead Battery ( up to 10 batteries /day.excluding lead plate casting)1Almirah , Grill Manufacturing1Airports and commercial Air Strips2Aluminium utensils from aluminium circles.2Aluminium and copper extraction from scrap using oil fired furnace2Aluminium smelter3Assembly of air coolers/conditionars,reaparing & servicing.3Automobile servicing, repairing and painting (excluding only fuel dispensing)3Asbestos and asbestos based industries4Assembly of bicycles, baby carriage and other small non-motorised vehicles4Ayurvedic and Homeopathic medicine4Automobiles Manufacturing (integrated facilities)5Auotomobile fuel outlet (only dispensing)5Bakery & confectionery units with production capacity > 1 tpd]5Basic Chemicals and electro chemicals and its derivatives including manufacture of acids6Ayurvedic and Homeopathic medicine (withouyt boiler)6Biaxially oriented PP film along with metalising operation6Ceramics, Refractories7Baling (hydaulic Press) waste papers7Brickfields (excluding fly ash brick manufacturing using lime process)7Cement8Bakery /confectionary/ Sweets production ( with production capacity 1 MVA but < 5 MVA)18Emulsion of oil & water19Cement products (without using Asbestos) like pipe, pillar, jafri, well ring, blocks/tiles etc. (should be done under closed covered shed to control fugitive emissions)19Digital printing on PVC cloth19Fermentation industry including manufacture of yeast, beer, distillation of alcohol (ENA)20Ceramic colour manufacturing (not using boiler and wastewater recycling process)20Dismantling of rolling stocks(wagons/coaches )20Fertiliser (basic) (excluding formulation)21Chalk making from plaster of paris.21Dry cell battery (excluding manufacturing of electrodes) & assembling & charging of acid lead battery in micro scale[ 20 rooms and less than 100 rooms35Industry or process involving foundry operations38Fountain pen manufacturing38Ice cream36Industry or process involving metal surface treatment or process such as pickling/ plating/electroplating/ paint stripping/ heat treatment/ phosphating or finishing and anodizing/ enamelling/ galvanising39Glass ampules & vials making from glass tubes.39Infrastructure development project37Iron and Steel (involving processing from ore /integrated steel plants and/or Sponge iron units)40Glass putty and sealant40Jute processing without dyeing38Isolated storage of hazardous chemicals (as per schedule of Manufacture, Storage & Import of Hazardous Chemicals Rules, 1989 as amended)41Glass, ceramic, earthen potteries and tile manufacturing using electrical kiln or not involving fossil fuel kilns41Liquid floor cleaner, black phenyl , liquid soap , glycerol monostearate manufacturing.39Lead acid battery manufacturing(excluding assembling & charging of acid lead battery in micro scale[< Rs. 25 lakhs]42Gold and Silver smithy (purification with acid, smelting operation and sulfuric acid polishing operation) (using less than or equal to 1 litre of Sulphuric Acid / Nitric Acid per month)42Manufacture of mirror from sheet glass40Lime manufacturing (Using Lime Kiln)43Groundnut decorticating (dry)43Manufacturing of iodized salt from crude/raw salt41Manufacturing of Explosives, detonators, fuses including management and handling activities,44Handloom/ Carpet weaving (without dyeing and bleaching operation)44Manufacturing of mosquito repellent coil42Manufacturing of Glass45Hotels (upto 20 rooms)45Manufacturing of toothpowder, toothpaste, talcum powder and other cosmetic items43Manufacturing of Glue and gelatin46Insulation and other coated papers (excluding paper or pulp manufacturing) manufacturing46Mechanized laundry using oil fired boiler44Manufacturing of Lubricating oils, greases or petroleum based products47Jobbing and machining47Modular wooden furniture from particle board , MDF, swan timber etc, Ceiling tiles/partition board from saw dust, wood chips etc. & other agricultural waste using synthetic adhesive resin, wooden box making45Manufacturing of Paints, Varnishes, pigments and intermediate (excluding blending/ mixing)48Leather cutting and stitching (more than 10 machines and using motor)48Packing materials manufacturing from non asbestos fibre, vegetable fibre yarn46Manufacturing of Starch/Sago49Leather footwear and leather products (excluding tanning and hide processing) (except cottage scale)49Paint blending & mixing (Ball mill)47Milk processing and dairy products (integrated project)50Lubricating oils, greases or petroleum based products (only blending at normal temperature)50Pharmaceutical formulation and for R&D purpose(for sustained release/extended release of drugs only and not for commercial purpose)48Mineral stack yards/ Railway sidings51Manufacturing of coir items from coconut husk51Plyboard manufacturing (including veneer & laminate) with oil fired boiler/ thermic fluid heater (without resin plant)49Mining and ore benification52Manufacturing of metal caps, containers etc.52Potable alcohol (IMFL) by blending , bottling of alcoholic products (capital investment on plant & machinery < Rs.1 crore)50New Highway construction projects53Manufacturing of optical lenses (using electrical furnace)53Power press51Non alcoholic beverage (soft drink) & bottling of alcoholic/non-alcoholic products (capital investment on plant & machinery > Rs. 1 crore)54Manufacturing of pasted veneers without using boiler or Thermic Fluid Heater or by sun-drying54Printing ink manufacturing52Nuclear Power Plants55Manufacturing of shoe brush & wire brush55Printing or etching of glass sheet using hydrofluoric acid53Oil & Gas extraction including CBM (offshore & onshore extraction through drilling wells)56Manufacturing of silica gel (without furnace)56Producer gas plant using conventional up-drift coal gasification(linked to rolling mills , glass and ceramic industry, refractories for dedicated fuel supply)54Oil and gas transportation pipeline57Medical oxygen57Pulverisation of bamboo and scrapwood55Oil Refinery ( Mineral Oil or Petro Refineries)58Mineralized water58Repairing of electric motor & generator56Organic chemicals manufacturing59Oil mill ghani & extraction (no hydrogenation/refining)59Reprocessing of waste plastic (excluding PVC)57Parboiled rice mills (more than 10 TPD)60Organic and inorganic nutrients (by physical mixing)60Rice mill less than 10 TPD & rice hullers58Pesticides ( Technical) (excluding formulation )61Organic manure (manual mixing).61Rolling Mill (oil or gas fired) and cold Rolling mill59Petrochemicals ( Manufacture of and not merely use as raw material)62Paints and varnishes (mixing and blending) (without ball mill)62Saw mill60Pharmaceuticals (excluding formulation)63Packing of powdered milk63Seasoning of wood in steam heated chamber.61Pulp and Paper (Paper manufacturing with or without pulping)64Paper pins and U-clips64Silk screen printing, Saree printing by wooden blocks62Phosphate rock processing plant65Phenyl/ Toilet cleaner formulation & Bottling65Spice grinding (> 20 HP motor)63Phosphorous and its compounds66Reel manufacturing66Spray painting, paint baking, paint stripping64Photographic films and its chemicals67Polythene & plastic processed products manufacturing (virgin plastics)67Tamarind powder manufacturing65Ports & Harbours, Jetties and Dredging Operations68Poultry, hatchery,Piggery68Tea processing66Power Generation Plants [Except Wind, Solar and Mini Hydel Power plants of capacity 5 MVA]69Power looms (without dyeing and bleaching)69Thermocol manufacturing67Processes involving chlorinated hydrocarbons70Printing press70Thermometer making68Railway Locomotive workshops / Integrated Road transport workshop/ Authorised service centres71Puffed rice (muri) (using oil, gas or electrical heating system)71Transformer repairing/manufacturing69Reprocessing of used oils and waste oils72Ready mix cement concrete72Tyres and tubes vulcanization/hot retreading70Ship breaking activities73Reprocessing of waste cotton73Wire drawing & Wire netting71Slaughter houses (As per the notification S.O.270(E) dated 26.03.2001) and meat processing industries, bone mill, processing of animal horns, hoofs and other body parts74Rope (Cotton & Plastic)72Steel and steel products using various furnaces like blast furnaces/ open hearth furnace/ induction furnace/ arc furnace/ submerged arc furnace /basic oxygen furnace /hot rolling using reheating furnace75Rubber goods industry (with baby boiler only)73Stone crushers76Scientific and mathematical instruments manufacturing74Sugar ( excluding Khandsari)77Soap manufacturing (Handmade without steam boiling)75Surgical and medical products involving prophylactics and latex78Solar module (Non conventional energy apparatus) manufacturing unit76Synthetic detergents and soaps (excluding formulation)79Solar power generation through solar photovoltaic cell, wind power & mini hydel power(< 25 MW)77Synthetic fibres including rayon, tyre cord, polyester filament yarn80Spice grinding (< 20 HP motor)78Synthetic resins81Steel furniture without spray painting79Synthetic rubber excluding molding82Steeping and processing of grains80Tanneries83Surgical and medical products not involving effluent/emission generating processes81Thermal Power Plants84Synthetic detergent formulation82Tobacco products including cigarettes and tobacco/ opium processing85Teflon based products83Vegetable oils including solvent extraction and refinery/ hydrogenated oils86Tyres and tubes retreading (without boiler)84Yarn/ textile processing involving any effluent/ emission- generating process ,bleaching, dyeing, printing and scouring85Zinc Smelter

Authority grant consent MPCBSr. No.AuthorityRed CategoryOrange CategoryGreen CategoryConsent and authorization to Urban Local Bodies including cantonment Boards and other planning authoritiesInfrasture Projects such as townships, IT Parks, SEZ, Highways irrigation Projects, Building and construction projects1Sub Regional Officer--Up to 50 cr--2Regional OfficerUp to Rs. 10 Crores Excluding industries listed in annexure AUpto Rs.150 CroresAbove Rs.50 Crores upto Rs.500 CroresB & C - Class Municipal Councils and cantonment BoardsUp to Rs.25 Crores3Head Of DepartmentsAbove Rs.10 Crores upto Rs.25 CroresAbove Rs. 150 Crores upto Rs.250 CroresAbove Rs. 500 Crs upto Rs.1000 CroresA- Class Municipal Councils and Cantonment Boards-4Consent CommitteeAbove Rs.25 Crores upto Rs.75 CroresAbove Rs.250 Crores upto Rs.750 CroresAbove Rs.1000 Crores upto Rs.2000 Crores-Above Rs.25 Crores upto Rs.350 Crores5Consent Appraisal CommitteeMore than Rs 75 CroresMore than Rs. 750 CroresMore than Rs. 2000 CroresAll Municipal CorporationsMore than Rs.350 Crores

Support Doc for MPCB consentInformation to be submitted with the ApplicationThe following information shall be submitted along with the consent application form for the speedy processing.For Consent to establish: 1Site plan/index2Topographical Map3Detailed layout plant of different processes and point sources of effluent discharge/emissions and position of stack and documents including D.G. set capacity in KVA.4Process flow sheet.5Details of Water Pollution Control/Air Pollution Control devices proposed to be provided.6Ambient Air Quality Report (if available)7SSI Certificate/NOC from Directorate of Industries Government of Maharashtra.8D.G.T.D. Registration. (if applicable )9Details of chemical reactions with mass balance.10Consent fees in the form of D.D. drawn on favour of MPCB.11Local body NOC.12Under taking on Rs. 20 stamp paper or Chartered Accountant certificate about proposed Capital Investment ( Land, building, and machineries.For Consent to Operate/Renewal:

1Detailed layout plant of different processes and point sources of effluent discharge/emissions and position of stack and documents including D.G. set capacity in KVA.2Process flow sheet.3Latest analysis report of effluent, fuel gases, solid waste & hazardous wastes.4Details of Water Pollution Control/Air Pollution Control devices provided.5Ambient Air Quality Report (if available)6SSI Certificate/NOC from Directorate of Industries Government of Maharashtra.7D.G.T.D. Registration. (if applicable )8Details of chemical reactions with mass balance.9Consent fees in the form of D.D. drawn on favour of MPCB.10Xerox copy of previous consent (for renewal only).11Xerox copy of Environmental Clearance of Government of Maharashtra or Government of India in case of 1st consent to operate in case of industries/process requiring environmental clearance.

Building Plan ApprovalsBuilding plan approvals - Directorate of Industrial Safety & HealthIssuing Authority : Directorate of Industrial Safety & HealthDocuments to be attached :1Form 1 with Questionnaire - Affix Court Fee Stamp of INR 102Plans (Site, Building layout, machinery layout and cross sectional elevation of building)(two copies each)3Site Plan drawn to scale 1:500 showing the site of factory and immediate surroundings including adjacent buildings and structure, roads, drains etc.4Building Plan, elevation, cross sectional elevation to scale 1:100 including all relevant details like natural lighting, ventilation, means of escape in case of fire etc.5Machinery layout to scale 1:100 shall clearly indicate position of machines/equipments, passages.6List of Raw Material (including solvents/fuels/chemicals used if any) with maximum storage capacity and mode of storage, handling7List of Finished products, Intermediate products including emission of toxic gases and by-products along with maximum quantities, method of handling, loading & transport.8Process flow chart9Description of Manufacturing Process10Details of likely hazards involved and methods to control them.11Material Safety Data Sheets in respect of hazardous chemicals.12Process & Instrumentation Diagram.13Details of Chemical reactions carried out if any.14Details of fire fighting arrangements proposed to made.15Allotment letter from MIDC/ NOC from Local authorityUpon Scrutiny by Area In Charge Authorities Approval, you will be issued Building Plan Approval.

Factories Act LicenseIssuing Authority : Directorate of Industrial Safety & HealthDocuments to be attached :1Form 2 - Affix Court Fee Stamp of: 102Application in triplicate in Form 2 for registration of the Factory and Grant of License for a period not exceeding 10 years3Declaration Form, about date of commencement of manufacturing process in prescribed format4Challan/Fee receipt, Original copy of Challan of license fees paid + one self certified xerox copy of challan5Electricity Bill as a proof for installed H.P.6Proof for Ownership of Premises(Owned/Rented/Leased etc.)(In case of owned-7/12 extract, tax receipt, In case of factory located in M.I.D.C.- a allotment letter from M.I.D.C., In case of Rented/Leased-a lease deed)7Proof of Residence of Occupiership:7AIn Case of Public Limited/Private Limited Company:A certified copy of MOA, A copy of List of Directors with residential address certified by company secretary.A copy of Board Resolution nominating one of the Director as an Occupier certified by the Company Secretary.7BIn case of Partnership Firm.Partnership Deed with duly Registered from Register of Firms.NOC for other partner for accord one partner an Occupier8In case Central/State Government Organization, an Order issued by an appropriate authority/G.R. with respect to the nomination of an Occupier.9A Copy of Letter of Approval of Plan by DISH.

Application will be processed as per the provisions of the Rule 6 of the Maharashtra Factories Rules 1963.

Boiler InspectionBoiler InspectionIssuing Authority : Directorate of BoilersCost :INR(a)For Approval of firm for pipe fabrication1500(b)For approval of firm as Boiler Repairer / Erector1500(c)For approval of firms for manufacture of boilers economizers pipes, tubes, pressure vessels & heat exchangers7500(d)For approvals of firms for manufacture of castings, forgings, forged-flanges & such other fittings4500(e)For approvals of firms for manufacture of plate flanges3000(f)For approval of testing laboratory1500(g)For approval of electrode manufacturer (Initial qualification)1500

Contract labourRegsitration of Establishments Employing Contract Labour1Registration of Principal EmployerAny Employer engaging 20 or more than 20 contract labour has to obtain Registration Certification within 15 days.2Fees for principal employer registrationNo. of Contract EmployeesFee (INR)20 or less6020 - 5015050 - 100300100 - 200600200 - 4001200Exceeds 40015003Issuing AuthorityLabour Department4Documents to be attached1Please use Prescribed Form for the Application.2Please fill the Application form completely and correctly.3The Address proof of the establishment attached4The Leave and License Proof Attached (In case of Rental Address)5Fathers name is Filled in case if Principal Employer is an Individual.6The ID Proof of the Principle Employer attached.7The details of the manager or Person responsible for the supervision and control of the Establishment Specified.8Estimated date of Commencement of Each Contract work under each Contractor Specified9Particulars of Contractors and Contract Labour Specified10The Establishments Type of Work Specified.11The License of Contractor is Attached12The Declaration of Principal Employer Attached13The details of the directors/partners (in case of companies/firms) mentioned.14The details of the other person incharge responsible for the supervision and control of the establishment.15The contractors details mentioned.16The wok order agreement with contractor attached.17Particulars of Treasury Receipt Enclosed.18The Affidavit/declaration on stamp paper of Rs. 100 attached.19The Challan/fee receipt attached.20The amount paid as per fees applicable.21Attached Challan/fee receipt valid.

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