ATUFS benefit is available for investment in benchmarked machinery in the following segments:

Weaving, weaving preparatory, and knitting

Processing of fibres, yarns, fabrics, garments, and made-ups

Technical textiles

Garment/made-up manufacturing

Handloom sector

Silk sector

Jute sector

Capital Investment Subsidy (CIS) is provided as per segment and rates below:S. NoSegmentCIS RateCIS Cap per Entity1Garmenting, Technical Textiles15% on eligible machines₹30 crore2Weaving (Shuttle-less looms, preparatory, Jute, Silk, Handloom)10% on eligible machines₹20 crore3(a)Composite units (Garmenting + Technical Textiles) > 50% investment in those segments15%₹30 crore3(b)Composite units with < 50% investment in Garmenting & Technical Textiles10%₹20 crore