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of <h1>Assam Manufacturing Units Must Pay GST; Reimbursement Scheme to Replace 2009 Tax Exemption Under New Notification.</h1> The Government of Assam has issued a notification regarding the liability of eligible manufacturing units under the Assam Industries (Tax Exemption) Scheme, 2009, to pay tax under the Assam Goods and Services Tax Act, 2017. With the introduction of GST from July 1, 2017, the existing tax exemption system is deemed incompatible with the new regime. Consequently, such units must now pay GST, although the State Government will establish a scheme to reimburse the tax collected from these units. This notification takes effect upon its publication in the Official Gazette.
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