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[Cites 0, Cited by 0] [Section 4(1)] [Section 4] [Entire Act]

State of Assam - Subsection

Section 4(1)(e) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017

(e)A new eligible mega unit, Which Commences its commercial production/operation during the period commencing from 1st July, 2017 to 31st December, 2022 in terms of the eligibility criteria of Industrial and Investment Policy of Assam, 2014, to which the customized tax incentives are granted by special notification issued by the Finance (Taxation) Department, shall, in respect of in intra-State supplies made within the State, be entitled to reimbursement of 100% of the State paid (trough debit in the electronic cash ledger account maintained by the unit in terms of sub-section (1) of section 49 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), subject to the quantum of monetary ceiling and the time limit for tax reimbursement, as laid down in the special notification: