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

State of Assam - Subsection

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

(d)In case of eligible new units or expansion units, the extent of reimbursable amount of the State tax (SGST) shall be 100% Of the amount of tax paid until the amount of such tax reimbursement exceeds the quantum of monetary ceiling or till the expiry of period of eligibility, whichever is earlier, irrespective of condition of capacity utilization.