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    <title>Scheme of reimbursement of tax paid under the Assam GST Act,2017 by an eligible unit located in the state of Assam.</title>
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    <description>Reimbursement of State GST is provided to eligible units in Assam in substitution for earlier tax exemption incentives that became incompatible with the GST regime. The scheme applies to existing units covered by the Assam Industries (Tax Exemption) Schemes, 2009 and 2015, as well as to new units and expansion units commencing commercial production or operation between 1 July 2017 and 31 December 2022 under the Industrial and Investment Policy of Assam, 2014. Eligible units are entitled to reimbursement of 100% of SGST paid in cash after utilization of input tax credit, subject to prescribed monetary ceilings, residual eligibility periods, exclusions, and procedural compliance.</description>
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    <pubDate>Fri, 19 Jan 2018 00:00:00 +0530</pubDate>
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      <description>Reimbursement of State GST is provided to eligible units in Assam in substitution for earlier tax exemption incentives that became incompatible with the GST regime. The scheme applies to existing units covered by the Assam Industries (Tax Exemption) Schemes, 2009 and 2015, as well as to new units and expansion units commencing commercial production or operation between 1 July 2017 and 31 December 2022 under the Industrial and Investment Policy of Assam, 2014. Eligible units are entitled to reimbursement of 100% of SGST paid in cash after utilization of input tax credit, subject to prescribed monetary ceilings, residual eligibility periods, exclusions, and procedural compliance.</description>
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