Scheme of reimbursement of tax paid under the Assam Goods and Services Tax Act, 2017 by a tourism unit located in the State of Assam - FTX.20/2017/32 - Assam SGST
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State GST reimbursement for eligible tourism units in Assam under a 10-year scheme tied to fixed capital investment. Reimbursement of State GST is provided to eligible tourism units in Assam under the Assam Tax Reimbursement for Eligible Tourism Units Scheme, 2018. The scheme applies to a new tourism unit commencing commercial operation during 1 January 2018 to 31 December 2022 in a tourism location in Assam outside the Guwahati Municipal Corporation area, with minimum fixed capital investment of Rs. 100 lakhs. Eligible units may receive reimbursement of 50% of SGST on intra-State supplies, subject to a 10-year limit, a ceiling of 100% of fixed capital investment, and exclusion where other State reimbursement benefits have already been availed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State GST reimbursement for eligible tourism units in Assam under a 10-year scheme tied to fixed capital investment.
Reimbursement of State GST is provided to eligible tourism units in Assam under the Assam Tax Reimbursement for Eligible Tourism Units Scheme, 2018. The scheme applies to a new tourism unit commencing commercial operation during 1 January 2018 to 31 December 2022 in a tourism location in Assam outside the Guwahati Municipal Corporation area, with minimum fixed capital investment of Rs. 100 lakhs. Eligible units may receive reimbursement of 50% of SGST on intra-State supplies, subject to a 10-year limit, a ceiling of 100% of fixed capital investment, and exclusion where other State reimbursement benefits have already been availed.
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