Finance Ministry

Updated Harmonized Master List of Infrastructure Sub-sectors notified

Updated Harmonized Master List of Infrastructure Sub-sectors notified

MINISTRY OF FINANCE
(Department of Economic Affairs)
(INFRASTRUCTURE POLICY AND PROGRAMME SECTION)

NOTIFICATION

New Delhi, the 14th November, 2017

F. No. 13/1/2017-INF.—With the approval of the Competent Authority, an updated Harmonized Master List of Infrastructure Sub-sectors (Annexure-I) is hereby notified. The new list incorporates the following change to the notification dated 17th October, 2017:

F. No. 13/1/2017-INF.—With the approval of the Competent Authority, an updated Harmonized Master List of Infrastructure Sub-sectors (Annexure-I) is hereby notified. The new list incorporates the following change to the notification dated 17th October, 2017:

S. Selvakumar, Jt. Secy (IPF)

Annexure-A

Updated Harmonized Master List of Infrastructure Sub-sectors

Sl.No. Category Infrastructure sub-sectors
1. Transport and
Logistics
• Roads and bridges
• Ports 1
• Shipyards 2
• Inland Waterways
• Airport
• Railway   Track,   tunnels,   viaducts,   bridges,   terminal  infrastructure including stations and adjoining commercial infrastructure
• Urban  Public  Transport  (except  rolling  stock  in  case  of urban  road transport)
• Logistics  Infrastructure3
2. Energy •      Electricity Generation
•      Electricity Transmission
•      Electricity Distribution
•      Oil pipelines
•      Oil/Gas/Liquefied Natural Gas (LNG) storage facility4
•      Gas pipelines5
3. Water and Sanitation •      Solid Waste Management
•      Water supply pipelines
•      Water treatment plants
•      Sewage collection, treatment and disposal system
•      Irrigation (dams, channels, embankments, etc.)
•      Storm Water Drainage System
•      Slurry Pipelines
4. Communication •      Telecommunication (fixed network) 6
•      Telecommunication  towers
•      Telecommunication & Telecom Services
5. Social and Commercial
Infrastructure

• Education Institutions (capital stock)
• Sports Infrastructure 7
• Hospitals (capital stock) 8
• Tourism infrastructure viz. (i)  three-star or higher category classified hotels located outside cities with population of more than 1 million, (ii) ropeways and cable cars
• Common infrastructure for Industrial Parks and other parks with industrial activity such as food parks, textile parks, Special Economic Zones, tourism facilities and agriculture markets
• Post-harvest storage infrastructure for agriculture and horticultural produce including cold storage
• Terminal markets
• Soil-testing  laboratories
• Cold Chain 9
• Affordable Housing 10

  1. Includes Capital Dredging
  2. “Shipyard” is defined as a floating or land-based facility with the essential features of waterfront, turning basin, berthing and docking facility, slipways and/or ship lifts, and which is self sufficient for carrying on shipbuilding/ repair/breaking activities.
  3. “Logistics Infrastructure” means and includes Multimodal Logistics Park comprising Inland Container Depot (ICD) with minimum investment of Rs. 50 crore and minimum area of 10 acre, Cold Chain Facility with minimum investment of Rs. 15 crore and minimum area of 20,000 sft, and/or Warehousing Facility with investment of minimum Rs. 25 crore and minimum area of 1 lakh sq
  4. Includes strategic storage of crude oi
  5. Includes city gas distribution network.
  6. Includes optic fibre/wire/cable networks which provide broadband / Internet.
  7. Includes the provision of Sports Stadia and Infrastructure for Academies for Training/Research in Sports and Sports- related activities.
  8. Includes Medical Colleges, Para Medical Training Institutes and Diagnostics Centres.
  9. Includes cold room facility for farm level pre-cooling, for preservation or storage of agriculture and allied produce, marine products and meat.
  10. “Affordable Housing” is defined as a housing project using at least 50% of the Floor Area Ratio (FAR)/Floor Space Index (FSI) for dwelling units with carpet area@ of not more than 60 square meters.

@   “Carpet Area” shall have the same meaning as assigned to it in clause (k) of section 2 of the Real Estate (Regulation and Development) Act, 2016.

Share

Recent Posts

  • Income Tax

Order u/s 263 enhancing disallowance quashed as CIT (A) has power of enhancements – ITAT

ITAT quashed order u/s 263 enhancing disallowance observing in appellate proceedings, CIT(A) has power of enhancements of income assessed, if…

22 hours ago
  • Income Tax

Penalty section cannot be subject matter of revisionary jurisdiction under section 263

Section under which penalty should be initiated cannot be subject matter of revisionary jurisdiction under section 263 of Income Tax…

1 day ago
  • Income Tax

Related party transaction u/s 40A(2) shall be treated as bona fide, unless evading tax

Related party transaction u/s 40A(2) shall be treated as bona fide, unless AO finds that one of them is trying…

2 days ago
  • Income Tax

‘Transfer of property’ not include ‘acquiring’ of property or ‘purchasing’ of property – ITAT

The word ‘transfer of property’ does not include ‘acquiring’ of property or ‘purchasing’ of property and only can be confined…

2 days ago
  • Income Tax

AO was not justified in questioning cash withdrawals from bank account – ITAT

AO is not justified in questioning the cash withdrawals from bank account on the ground that the assessee had sufficient…

2 days ago
  • Income Tax

Return/Balance sheet filed within limitation extended by SC to be considered within time

Return/Balance sheet to be considered as being within time if filed within timeline condoned by Hon'ble Supreme Court due to…

3 days ago