Revised Classification applicable w.e.f 1st July 2020 Composite Criteria: Investment in Plant & Machinery/equipment and Annual Turnover Classification Manufacturing Enterprises and Enterprises rendering Services Micro Investment in Plant and Machinery or Equipment: Not more than Rs.1 crore and Annual Turnover ; not more than Rs. 5 crore Small Investment in Plant and Machinery or Equipment: Not more than Rs.10 crore and Annual Turnover ; not more than Rs. 50 crore Medium Investment in Plant and Machinery or Equipment: Not more than Rs.50 crore and Annual Turnover ; not more than Rs. 250 crore
