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

State of Assam - Subsection

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

(a)Subject to other provisions of this clause, an eligible new unit or an expansion unit, which commences its commercial production/operation during the period commencing from 1st July, 2017 to 31st December, 2022, shall, in respect of intra-State supplies made within the State, be entitled to reimbursement of 100% 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 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).