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    <title>Jammu and Kashmir Reimbursement of Central Taxes for promotion of Industries in the State of Jammu and Kashmir</title>
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    <description>State scheme reimburses eligible manufacturing units 42% of Central Tax paid after utilization of input tax credit, available only to units already receiving 58% under the central budgetary support scheme and manufacturing specified goods; claims are quarterly, subject to documentary requirements, inspections, Chartered Accountant certification for multi premise claims, exclusions for composition/unregistered suppliers and interstate/service supplies, and recovery with 15% interest for misdeclaration or overpayment.</description>
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