GST reimbursement scheme grants full SGST reimbursement to an eligible industrial unit for the residual period. 100% reimbursement of net State Goods and Services Tax (SGST) was granted to Brahmaputra Cracker and Polymer Limited for the residual period under the GST regime, limited to SGST paid on intra-state supplies after utilisation of input tax credit. The Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017 applies mutatis mutandis to the unit, including reimbursement procedure, audit, recovery, and compliance conditions, but the eligibility-extension provisions do not apply because there is no monetary ceiling. The notification is deemed effective from 1 July 2017.