Section 4(1) in Assam Tax Reimbursement for Eligible Tourism Units Scheme, 2018
(1)An eligible Tourism Unit, which commences its commercial operation during the period commencing from 1st January, 2018 to 31st December, 2022, shall in respect of intra-State supplies made within the State, be entitled to reimbursement of 50% of the State tax (SGST) paid through debit in the electronic cash ledger account maintained by the unit in terms of sub-section (1) of section 49 of the Assam Goods and Services Act, 2017 after utilization of the available amount of the input tax credit of the State tax (SGST) and Integrated tax (IGST) until the amount of such tax reimbursement exceeds the quantum of monetary ceiling or till the expiry of period of eligibility, whichever is earlier.
