Assam Industries (Tax Reimbursement for Eligible Units) (Amendment) Scheme, 2019
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Tax reimbursement scheme expands luxury tax coverage and revises hotel eligibility, reimbursement limits, and filing procedures.
Amendment Scheme revises the Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017 with effect from 1 July 2017 and, in part, from the date of publication. It expands the principal scheme to cover luxury tax and the exemption under Government Notification No. FTX.143/2009/45 dated 23 March 2015, clarifies coverage for eligible hotels under the Industrial and Investment Policy of Assam, 2014, and modifies the reimbursement framework for existing eligible hotels and mega hotel units, including the SGST reimbursement mechanism, monetary ceiling, and treatment of fixed capital investment. The amendments also adjust claim procedure, filing timelines, and update the related schedules, forms, and annexures.