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    <description>The central government implements a targeted incentive package for Special Category States (North East including Sikkim) and the states of Jammu &amp; Kashmir, Himachal Pradesh and Uttarakhand, with transport subsidy coverage also for Andaman &amp; Nicobar Islands, Lakshdweep and Darjeeling district. The package includes Central Capital Investment Subsidy, Central Interest Subsidy, Central Comprehensive Insurance Subsidy, Transport Subsidy, Central Excise duty exemption and Income Tax exemption. The Industrial Infrastructure Upgradation Scheme operates to improve competitiveness through public-private partnerships, and statewise IEM/LOI/DIL data for 2008-2010 is published for monitoring investment intentions.</description>
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