Several revisions to the original PLI Scheme Guidelines have been made in response to numerous requests and ideas from beneficiaries of the Production Linked Incentive (PLI) Scheme for White Goods and other industry organizations. These changes are intended to streamline the Scheme's operations and simplify business.

The PLI Scheme for White Goods (ACs and LED Lights) rules have been updated to include the following changes:

• In circumstances of captive consumption or supply to group enterprises, the Comparable Uncontrolled Price (CUP) technique is replaced with the Cost-Plus method for calculating sales prices. This needed a change in the definition of 'Arm's length.'
• Inclusion of investments in tool rooms to manufacture molds and dies as eligible capital investments.
• In addition to the initial two years, the time frame for beneficiaries to inform the establishment of a new production plant has been extended by one year.
• Revision of the claim filing date and return of surplus incentives to beneficiaries due to anomalies between statutory compliance and records given during claim submission.
• The administrative ministry is introducing site visits.
• The provision for the rollover of bank guarantees.
• Appropriate adjustments in the annexures were accompanying the Scheme Guidelines.

The primary purpose of the PLI Scheme for White Goods is to create a comprehensive ecosystem in India for producing components and sub-assemblies for air conditioners (ACs) and LED lights, thereby placing India as an important player in global supply chains. This project is expected to considerably increase domestic value addition from 15-20% to an astonishing 75-80%.