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    <title>Assam Industries (State Goods and Services Tax Reimbursement for Eligible Units) Scheme, 2021</title>
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    <description>The Scheme provides reimbursement of SGST paid in cash to eligible new industrial units, hotels/resorts of 3 Star and above, river cruise units and green technology power-generation investments that commence commercial production or operation within the covered period under the Industrial and Investment Policy of Assam, 2019. Eligibility depends on policy criteria, prescribed investment thresholds, local employment requirements, separate registration and compliance with GST return and input tax credit utilisation rules. The Scheme excludes specified goods and non-genuine peripheral activities, and prescribes reimbursement limits, approval procedures, audit, recovery, termination of certificates for non-compliance, and special provisions for renewable energy projects.</description>
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