GST liability on formerly exempt industrial units; a GST-compatible reimbursement scheme will be framed for eligible amounts. Eligible manufacturing units formerly covered by the Assam Industries (Tax Exemption) Scheme, 2015 must pay tax under the Assam Goods and Services Tax Act, 2017 from its commencement; the Scheme ceases to operate except for a limited transitional purpose of issuing Eligibility Certificates and Certificates of Entitlement to qualifying units, and a GST-compatible reimbursement scheme will be framed to refund eligible amounts from tax collected under the Assam GST Act.