Notwithstanding anything contained in paras 7, 8 & 9 above, prestigious units i.e. those having capital investment of Rs. 25 crores or above shall have the option to avail of full exemption from payment of GST, CST and special/additional toll tax for a period of 5 years form the date of production or until such amount of exemption reaches the level of 150 per cent of capital investment in the project, whichever occurs earlier.
Notwithstanding anything contained in paras 7, 8 & 9 above, those prestigious units which came into commercial production in 1998, shall have the option to avail of a power tariff freeze at the rate of Rs. 1.50 per unit for a period of five years from the date of commercial production.
For purpose of paras 7,8,9 and 10 above, all the new units shall also have the option to count the period of 5 years form the date of production or from the succeeding financial year.