Continue MSME incentives for five years after category graduation

Partial. The promise is to ensure that MSMEs graduating to the next size category can continue availing category-specific state government incentives for five years. Ministry of MSME Notification S.O. 4926(E), applicable nationally, allows an enterprise undergoing upward reclassification to continue all non-tax benefits of its previous MSME category for three years. This delivers part of the substantive incentive-continuity objective. However, no approved Goa government notification, scheme amendment or implementation order was found extending category-specific state incentives for the full promised period of five years. Status partial.