PLISFPI Claim Eligibility Calculator

The Production Linked Incentive Scheme for Food Processing Industries (PLISFPI) is a Ministry of Food Processing Industries (MoFPI) scheme with a total outlay of Rs 10,900 crore over a six-year tenure from FY 2021-22 to FY 2026-27. FY 2026-27 is the final operational year for claim eligibility. The scheme covers four broad segments under Category I (incentive on incremental sales of branded products): Segment 1 covers Ready-to-Cook / Ready-to-Eat (RTC/RTE) including millet-based products, Segment 2 covers Processed Fruits & Vegetables, Segment 3 covers Marine Products, and Segment 4 covers Mozzarella Cheese. Each segment has its own minimum sales threshold and minimum Plant & Machinery investment threshold prescribed in Appendix-A of the official scheme guidelines. The cohort of 53 approved beneficiaries published by MoFPI includes Hindustan Unilever, ITC, Britannia, Dabur, Nestle India, Tata Consumer, Varun Beverages, Bikaji Foods, Bikanervala, Haldiram Snacks, Haldiram Foods International, Balaji Wafers, GCMMF (Amul), Anmol Industries, Parag Milk, Keventer Agro, and other large FMCG and food processing names across the four segments.

PLISFPI is a Production Linked Incentive on incremental sales over a fixed base year, not on absolute current-year sales. The base year is FY 2019-20: the audited sales of branded food products in the eligible segment in that year set the floor. Each subsequent operational year (FY 2021-22, FY 2022-23, FY 2023-24, FY 2024-25, FY 2025-26, FY 2026-27), incremental sales are computed as the current FY sales minus the FY 2019-20 base. The claim percentage (typically in the 4 to 10 per cent band depending on segment, scheme stage, and Category) is applied to this incremental amount. Two structural checks gate the claim: (a) the absolute sales in the current FY must equal or exceed the minimum sales threshold prescribed in Appendix-A for the segment, and (b) cumulative Plant & Machinery investment across FY 2020-21, FY 2021-22, and FY 2022-23 must equal or exceed the minimum P&M investment threshold for the segment. If either gate fails, the claim for that year is not payable - the company must wait for a subsequent year in which both gates are met. The actual claim is also subject to a per-beneficiary annual ceiling and an overall scheme ceiling that MoFPI applies during disbursement.

The minimum sales threshold and minimum P&M investment threshold pre-filled per segment in this calculator are illustrative defaults calibrated to the published scheme structure - they are not a substitute for the values in your approved application and Appendix-A of the official scheme guidelines as notified by MoFPI. The thresholds vary by segment and by Category (Category I incremental-sales-incentive and Category II branding-and-marketing-incentive have different structures). Some beneficiary categories - SMEs, food-processing in the Northeast, organic / millet / innovation tracks - have differentiated thresholds. Before using this calculator's output for any board, audit, finance or compliance decision, verify the threshold values against (i) your specific approval letter from MoFPI's Project Management Agency, (ii) the relevant gazette notifications and amendments published on https://www.mofpi.gov.in, and (iii) your scheme-statutory-auditor's certified threshold note. The illustrative defaults shown (Segment 1: Rs 500 Cr min sales, Segment 2: Rs 250 Cr, Segment 3: Rs 600 Cr, Segment 4: Rs 150 Cr; Rs 250 Cr cumulative P&M baseline) are starting points for what-if modelling, not the legally operative figures.

The PLISFPI claim percentage is determined by the scheme guidelines and varies by Category, segment, and operational year. Category I (incremental-sales incentive on branded food products) typically operates at 10 per cent in the early operational years and steps down in later years, with a cap on the maximum claim per beneficiary per year. The 4 per cent default in this calculator is a conservative central illustration - sized so the projected claim is not over-stated for sizing exercises - but it is not the contractually applicable rate for any specific beneficiary or year. To get the correct rate for your scenario, refer to the approval letter from MoFPI's Project Management Agency, the relevant gazette notification setting the year-wise step-down schedule, and the scheme amendment notifications issued from time to time. The calculator allows the rate to be edited; replace 4 per cent with the rate confirmed by your scheme auditor or your MoFPI approval letter before treating the projection as a planning number rather than a what-if scenario.

FY 2026-27 is the final operational year of the PLISFPI scheme. Claims for incremental sales in FY 2026-27 (over the FY 2019-20 base) must be filed within the window prescribed in the scheme guidelines, supported by audited financials for FY 2026-27, the scheme-statutory-auditor's certificate against Appendix-A thresholds, and the documentary trail of P&M investment between FY 2020-21 and FY 2022-23. The scheme's total outlay of Rs 10,900 crore is allocated across the six operational years subject to the per-beneficiary ceilings and any year-end re-allocation among under-claiming and over-claiming beneficiaries permitted by MoFPI. The calculator surfaces a final-year-window reminder when the user runs a scenario for FY 2026-27 because the documentation cycle, board approval, and audit-certification typically run nine to twelve months from the end of the operational year and the planning needs to start early. Companies that have not crossed the minimum sales or P&M threshold in any prior year cannot retro-claim - the threshold checks are operational-year-specific, not cumulative-across-scheme.

PLISFPI is the food-processing scheme administered by the Ministry of Food Processing Industries with a Rs 10,900 crore outlay across FY 2021-22 to FY 2026-27 covering RTC/RTE, processed F&V, marine, and mozzarella segments. The PLI Auto Scheme is a separate Ministry of Heavy Industries scheme with a much larger outlay (Rs 25,938 crore) covering Advanced Automotive Technology (AAT) products and Advanced Chemistry Cell battery production, operating on a different five-year window and with its own beneficiary list (Tata Motors, Mahindra & Mahindra, Hyundai Motor India, Ola Electric, Ather Energy and others). The threshold tests, claim structures, base-year conventions, P&M investment definitions, and Appendix-A details are scheme-specific - do not transpose PLI Auto parameters into a PLISFPI calculation. The PLI Auto Scheme has its own claim-process and base-year articles in the Insights section; this calculator is purpose-built for PLISFPI under MoFPI.