Reimbursement of State GST: scheme reimburses state tax after input tax credit adjustment, subject to eligibility and compliance. The scheme reimburses State tax paid in cash by eligible manufacturing units after mandatory utilization of input tax credit of State and Integrated tax, restricted to tax accruing to the State under J&K GST; eligibility is limited to units registered under the former VAT regime and with industry bodies, excludes goods listed in Annexure A and supplies from composition or unregistered suppliers, requires quarterly claims, supporting declarations and indemnity bond, inspection and verification, and provides recovery with interest for mis declaration or non compliance.