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<h1>GST liability on formerly exempt industrial units; a GST-compatible reimbursement scheme will be framed for eligible amounts.</h1> 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.
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