Budgetary support under GST enables partial reimbursement of central tax share for eligible legacy manufacturing units in notified states. The Scheme reimburses, on a quarterly basis, specified proportions of Central tax and Integrated tax actually paid in cash for specified goods manufactured by units that were eligible under listed excise exemption/refund notifications and operating before 01.07.2017; claims are payable only after utilisation of input tax credit, reduced for inputs procured from Composition Scheme suppliers, subject to documentary proof, inspection, verification, special audit where necessary, and strict recovery mechanisms for mis declaration or fraud.