Tax liability under GST requires previously exempt manufacturing units to pay GST, with a state reimbursement scheme to follow. Eligible manufacturing units previously covered by the Assam Industries (Tax Exemption) Scheme, 2009 are liable to pay tax under the Assam Goods and Services Tax Act, 2017 from the date that Act takes effect because the prior partial-exemption mechanism is incompatible with GST. The State will notify a scheme under which tax collected under the GST Act from such units will be reimbursed to them. The notification is effective upon publication in the Official Gazette and implements the GST Council's position on transitional treatment of tax-incentivised entities.