TaxTMI 
TaxTMI 
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
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....ement for Eligible Tourism Units Scheme, 2018. (2) This Scheme shall be deemed to have come into force with effect from 1st January, 2018. 2. Definitions. - (1)'Eligible Tourism Unit' means a new Tourism Unit which commencement commercial operation during the validity of the Tourism Policy of Assam, 2017 i.e. from 1st January, 2018 to 31st December, 2022 in the tourism location with a minimum investment of Rs.100 lakhs; (2)'Fixed Capital Investment' means and includes investment in plant and machinery, building excluding furniture, electrification, generator set but excluding cost of land. Explanation 1 .- For removal of doubt, it is clarified that 'Fixed Capital Investment' shall not include furniture and cost of land. Explanation 2 .- The expression 'plant & machinery' for the purpose of this clause, shall mean such plant & machinery as notified vide Government Notification No.FTX.47/2013/Pt/2 dated 23rd March, 2015 published in the Assam Gazette, Extraordinary No.68 dated 24th March, 2015, shown in the Schedule annexed to this Notification. (3) 'Tourism Location' means whole of....
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....titlement. - (1) An eligible Tourism Unit shall make an application in the Annexure-I under the Assam Tax Reimbursement for Eligible Tourism Units Scheme, 2018, for issuance of Eligibility Certificate to the Director Tourism, Assam, within one year of the commencement of commercial operation: Provided that on application by an eligible Tourism Unit, the Tourism Department may condone the delay in filing such application on sufficient grounds. (2) The Eligibility Certificate shall be granted to the eligible Tourism Unit in Annexure-II by the Director Tourism, Assam in consultation with the Commissioner of State tax, Assam or his representative: Provided that before granting such Eligibility Certificate, field enquiry shall be conducted by both the Tourism Department and the Tax Department. (3) The application for the grant of Certificate of Entitlement by an eligible new Tourism Unit, holding an Eligibility Certificate granted under the Assam Tax Reimbursement for Eligible Tourism Units Scheme, 2018, shall be submitted in the Annexure-III to the Commissioner of State tax within ninety days of the receipt of Eligibility Certificate unless ....
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....dustry. THE ASSAM TAX REIMBURSEMENT FOR ELIGIBLE TOURISM UNITS SCHEME, 2018 ANNEXURE -1 APPLICATION FORM FOR GRANT OF ELIGIBILITY CERTIFICATE [Para 5(1)] 1. Name of the Tourism Unit : 2. Office address with telephone No. (if any) : 3. Unit address with telephone No. (if any) : 4. Constitution of the Tourism Unit (please specify whether Proprietorial/Partnership/Private Limited Company/ Public Limited Company/ Co-operative Society). 5. Name (s) of the Proprietor/Partners/Directors of the Board of Directors/Secretary and President of the Co-operative Society/Trustee 6. Address of the Proprietor/Partners/Directors of the Board of Directors/Secretary and President of the Co-operative Society/Trustee 7. Registration No. under the GST Act, if any: 8. Income Tax Permanent Account No. (PAN), if any: 9. Registration No./License No. and date., if any: a) issued by the Municipal Authority: b) issued by the Industries Department: c) issued by the Tourism Department: d) issued by Inland Water Transport Department: e) under the Companies Act: f) under the Shops & Establishments Act: ....
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....ssor of the premises. b. Total floor area with the location of the premises. c. Date of the agreement in respect of rent/lease. d. Annual rent/lease value for the premises. 14. Fixed Capital Investment. a. Land : b. Site development : c. Building d. Plant and Machinery : e. Accessories : f. Installation and electrification : g. Other fixed assets : h. Preliminary & preoperative expenses : Total : 15. Means of finance : a. Equity Capital : b. Margin Money : c. Share Capital from the Government d. Any other sources : e. Borrowing : Total : 16. Financial Assistants received: a. Name (s) of the financial institutions (s): b. Amount Sanctioned: I. Term Loan i. Date of Sanction: ii. Amount Sanctioned: iii. Amount disbursed till date: iv Name of the Institution(s): II Working capital i. Date of Sanction: ii. Amount sanctioned: iii. Amount disbursed till date: iv. Name of the Institution (s): 17. Power etc. ....
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....n case of own land: i. Purchase deed: ii. Upto-date non-incumbency certificate: iii. Jamabandi copy and trace map: d. In case of Government land allotted by any Government agency: i. Allotment letter and trace map: ii. Deed of agreement: 4. Sanction letter from the Financial Institution/Bank for Term Loan and Working Capital Loan. 5. Power: i. Power sanction letter. ii. Estimate of cost prepared by the ASEB. iii. Test report. iv. First bill of ASEB. v. Invoices against the purchase and other documents relating to the installed capacity of Generator set. 6. List of plant and machinery including all bills/vouchers/money receipt. 7. Certificate from a Chartered Accountant for fixed capital investment. 8. i. List of employees indicating category, status, date of joining, monthly pay (based on daily attendance register of the Tourism Unit on the date of application for the grant of eligibly certificate). ii. Employment certificate from the District Employment Officer. 9. i. Project report of the Tourism Unit. ii. Money receipt from the consultant for preparation of ....
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....Assam Tax Reimbursement for Eligible Tourism Units Scheme, 2018. Particulars of the Unit. 1. a. Name of the Tourism Unit: b. Office address with telephone No. c. Tourism Unit address with telephone No. d. GSTIN. 2. a. Constitution of the Tourism Unit. b. Name and address of the proprietor/partners/Board of Directors/Secretary and President of the Co-operative Society/Trustee. c. Permanent Account No. (PAN) issued if any by the Income Tax Authority in respect of the Tourism Unit. 3. Date of commencement of commercial operation. 4. Star Category of the Tourism Unit (if applicable): Certificate No. & date issued by Chairman, Hotel & Restaurant Approval Committee: 5. Eligible Fixed Capital Investment. a. Land. b. Building. c. Plant and machinery. Total : 6. Position of Employment: a. No. of employees: Managerial Non-Managerial b . Percentage of people of Assam: Managerial Non-Managerial 7. Date of approval of meeting. 8. Eligibility Certificate issued for tax reimbursement Period of validity. (i) (ii) Office seal Signature of the competent authority. Date: Place. Director Touris....