Scheme of reimbursement of tax paid under the Assam GST Act,2017 by an eligible unit located in the state of Assam.
FTX.113\/2017\/072 Dated:- 19-1-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
=============
\nDocument 1
\n\u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a6\u00c5\u00be\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a7\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a6\u00c2\u00ad\u00c3\u00a0\u00c2\u00a7\u00c2\u0081\u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a6\u00c2\u00a8\u00c3\u00a0\u00c2\u00a6\u00c2\u00ae\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00ac\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0 – \u00c3\u00a0\u00c2\u00a7\u00c2\u00ad\u00c3\u00a0\u00c2\u00a7\u00c2\u00ac\u00c3\u00a0\u00c2\u00a7\u00c2\u00ae \/\u00c3\u00a0\u00c2\u00a7\u00c2\u00af\u00c3\u00a0\u00c2\u00a7\u00c2\u00ad
\n\u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a6\u00c2\u00b8\u00c3\u00a0\u00c2\u00a6\u00c2\u00ae
\nRegistered No.-768\/97
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\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1
\nTHE ASSAM GAZETTE
\n\u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a6\u00c2\u00b8\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a6\u00c2\u00a7\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00c2\u00a3
\nEXTRAORDINARY
\n\u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a6\u00c2\u00b0\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4\u00c3\u00a0\u00c2\u00a7\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00ac\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a6\u00c2\u00a6\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00ac\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00c2\u00be \u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a6\u00c2\u00b6\u00c3\u00a0\u00c2\u00a6\u00c2\u00bf\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4
\nPUBLISHED BY THE AUTHORITY
\n\u00c3\u00a0\u00c2\u00a6\u00c2\u00a8\u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 18 \u00c3\u00a0\u00c2\u00a6\u00c2\u00a6\u00c3\u00a0\u00c2\u00a6\u00c2\u00bf\u00c3\u00a0\u00c2\u00a6\u00c2\u00b6\u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a7\u00c2\u0081\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a6\u00c2\u00b6\u00c3\u00a0\u00c2\u00a7\u00c2\u0081\u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00c2\u00ac\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0, 19 \u00c3\u00a0\u00c2\u00a6\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a6\u00c2\u00a8\u00c3\u00a0\u00c2\u00a7\u00c2\u0081\u00c3\u00a0\u00c2\u00a7\u00c2\u00b1\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0\u00c3\u00a0\u00c2\u00a7\u00e2\u00e2\u0080\u009a\u00ac, 2018, 29 \u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a7\u00c2<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r the erstwhile Assam Industries (Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(CST) collected by the exporting State has been replaced by Integrated GST levied and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2018 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nvestment Policy of Assam, 2014. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Industrial = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted tax (IGST) available = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntum of monetary ceiling or till the expiry of residual period of eligibility, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ecial = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ise, being covered by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GST) and Integrated tax (IGST), subject to the quantum of monetary = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt in land shall mean the cost of land (used only for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ANUARY 19, 2018 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall be deemed to be an integral part of the invoice number for the purpose of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t or expansion unit shall make an = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t in the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r online furnishing of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rant of provisional = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n The Deputy Commissioner of State tax shall examine thoroughly the reimbursement = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (fifteen) days of such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the case may be, may call for additional information (inclusive = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n solution. (1) The reimbursement of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ioned above, the Assistant Commissioner of State tax or the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion to over-state its production or supply or make any = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be final and binding. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h details of jurisdictional unit office = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n affirm and declare for and on behalf = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e bond is signed by authorized signatory, copy of power = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a. Name and address of the owner of the land. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n3 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n case of Government land allotted by any Government agency: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n HE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n egistration under the Companies Act\/or the concerned Act (The Act = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n has been allotted by the Government agencies: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o substantial expansion: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ther the source of supply = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n AORDINARY, JANUARY 19, 2018 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n prior to and after substantial expansion indicating category, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n boundary wall, approach road, if any = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Annual installed capacity = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n city = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n State supplies, under the Assam Industries (Tax Reimbursement for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n availed and balance = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n UND VOUCHER = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Scheme of reimbursement of tax paid under the Assam GST Act,2017 by an eligible unit located in the state of Assam.FTX.113\/2017\/072 Dated:- 19-1-2018 Assam SGSTGST – StatesAssam SGSTAssam SGST============= Document 1 \u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a6\u00c5\u00be\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a7\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a6\u00c2\u00ad\u00c3\u00a0\u00c2\u00a7\u00c2\u0081\u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a6\u00c2\u00a8\u00c3\u00a0\u00c2\u00a6\u00c2\u00ae\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00ac\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0 – \u00c3\u00a0\u00c2\u00a7\u00c2\u00ad\u00c3\u00a0\u00c2\u00a7\u00c2\u00ac\u00c3\u00a0\u00c2\u00a7\u00c2\u00ae \/\u00c3\u00a0\u00c2\u00a7\u00c2\u00af\u00c3\u00a0\u00c2\u00a7\u00c2\u00ad \u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a6\u00c2\u00b8\u00c3\u00a0\u00c2\u00a6\u00c2\u00ae Registered No.-768\/97 \u00c3\u00a0\u00c2\u00a7\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a6\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 THE ASSAM GAZETTE \u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a6\u00c2\u00b8\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a6\u00c2\u00a7\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00c2\u00a3 EXTRAORDINARY \u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a6\u00c2\u00b0\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4\u00c3\u00a0\u00c2\u00a7\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00ac\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a6\u00c2\u00a6\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00ac\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00c2\u00be \u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a6\u00c2\u00b6\u00c3\u00a0\u00c2\u00a6\u00c2\u00bf\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4 PUBLISHED BY THE AUTHORITY … Continue reading “Scheme of reimbursement of tax paid under the Assam GST Act,2017 by an eligible unit located in the state of Assam.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10877","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10877","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10877"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10877\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nExemption) Scheme, 2009, framed pursuant to Industrial and Investment Policy of Assam,
\n2008, an eligible manufacturing unit is entitled to partial tax exemption for 7 years from the
\ndate of commencement of commercial production subject to monetary ceiling linked to certain
\npercentage of capital investment and such unit is entitled to retain 99% of the tax amount by
\nway of subsidy or remission and is required to deposit only 1% of the tax amount into
\nGovernment exchequer:
\n116
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\nAND WHEREAS under the erstwhile Assam Industries (Tax
\nExemption) Scheme, 2015, framed pursuant to Industrial and Investment Policy of Assam,
\n2014, an eligible manufacturing unit is entitled to tax exemption for 15 years from the date of
\ncommencement of commercial production subject to monetary ceiling linked to certain
\npercentage of capital investment and such unit is entitled to tax remission in a tapered manner\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncollected by the Central Government with input tax credit facilities:
\nAND WHEREAS the existing system of tax exemption is not compatible
\nto GST regime and hence the GST Council, constituted under Article 279A of the Constitution
\nof India, in its meeting held on 30th September, 2016 decided that all entities exempted from
\npayment of indirect tax under any existing tax incentive scheme shall have to pay tax in the
\nGST regime and in case the Central or State Government decides to continue any existing
\nexemption\/incentive \/deferral scheme, then it shall be administered by way of reimbursement
\nmechanism through the budgetary route\/support to such units;
\nAND WHEREAS the State Government vide Notification No.
\nFTX.90\/2016\/71 and Notification No. FTX.90\/2016\/70 both dated 29th June, 2017 notified
\nthat the Assam Industries (Tax Exemption) Scheme, 2009 and the Assam Industries (Tax
\nExemption) Scheme<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n117
\nunder the Industrial and Investment Policy of Assam, 2008 or under the Industrial and
\nInvestment Policy of Assam, 2014 and covered by earlier schemes or special notifications, to
\nthe extent of un-availed monetary incentives and for residual or un-expired time limit for which
\neach of the units is eligible, and (b) to the eligible new units or expansion units which
\ncommences their commercial production\/operation during the period commencing from 1st
\nJuly, 2017 to 31st December, 2022 in terms of the eligibility criteria of Industrial and
\nInvestment Policy of Assam, 2014, the Governor of Assam is hereby pleased to notify the
\nAssam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017, hereinafter referred
\nto as the 'Reimbursement Scheme', for granting reimbursement of tax to eligible units, in the
\nmanner hereinafter appearing, namely:-
\n1. Short title and commencement. –
\n(1) This Scheme may be called the Assam Industries (Tax Reimbursement for Eligible
\nUnits<\/p>\n
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\nExplanation. “substantial expansion” means increase in value of initial fixed
\ncapital investment of a new or existing unit by at least 10% as well as increase in
\nemployment by at least 10% and at least 25% increase in production compared
\nto average annual production of previous 3 years. Prior to going for substantial
\nexpansion, the unit should be operating at least at an average of 75% of its
\ninstalled total capacity during the period of 3 previous years:
\n(iii) 'new unit' which commences its commercial production\/operation during the
\nperiod commencing from 1st July, 2017 to 31st December, 2022 in terms of the
\neligibility criteria of Industrial and Investment Policy of Assam, 2014 and it
\nincludes hotels\/ resorts above 2 star category and river cruise.
\n(b) 'residual period' means the period remaining for availment of tax reimbursement on
\nthe date of commencement of the Assam Goods and Services Tax Act, 2017 out of
\n118
\nTHE ASSAM GAZETTE, EXTR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand Investment Policy of Assam, 2008 or the notifications issued by the Finance
\n(Taxation) Department granting customized tax incentives under the said Policy of
\n2008; and
\n(b) The Assam Industries (Tax Exemption) Scheme, 2015, framed pursuant to Industrial
\nand Investment Policy of Assam, 2014 or the notifications issued by the Finance
\n(Taxation) Department granting customized tax incentives under the said Policy of
\n2014.
\n(2) This Reimbursement Scheme shall further be applicable to the new units or expansion
\nunits which commence their commercial production\/operation during the period from the
\n1st day of July, 2017 to 31st December, 2022 in terms of the eligibility criteria of
\nIndustrial and Investment Policy of Assam, 2014.
\n(3) The Reimbursement Scheme shall be limited to the tax which accrues in cash to the State
\nGovernment under Assam Goods and Service Act, 2017.
\n4. Determination of the amount reimbursable. (1) Subject to other provisions, the amount
\nreimburs<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\n119
\nuntil the amount of such tax reimbursement exceeds the un-availed quantum of
\nmonetary ceiling or till the expiry of residual period of eligibility, whichever is earlier:
\nProvided that if an existing eligible unit including a Mega unit to which the
\ncustomized tax incentives have been granted, is unable to utilize or avail of the full
\namount of monetary ceiling within the specified period of exemption, it may make an
\napplication to the Finance (Taxation) Department for extension of period of eligibility.
\nUpon examination of such an application, if the Finance (Taxation) Department is
\nsatisfied that the unit could not achieve the full quantum of monetary ceiling due to
\nsome genuine reasons and in order to sustain the industrial unit, it is necessary to
\nextend such time limit, it may, by an order, extend such time limit by a further period
\nnot exceeding five years.
\n(ii) For existing unit eligible <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwhichever is earlier, irrespective of condition of capacity utilization:
\nProvided that if an existing eligible unit including a Mega Unit to which the
\ncustomized tax incentives have been granted, is unable to utilize or avail of the full
\namount of monetary ceiling within the specified period of exemption, it may make an
\napplication to the Finance (Taxation) Department for extension of period of eligibility.
\nUpon examination of such an application, if the Finance (Taxation) Department is
\nsatisfied that the unit could not or is not in a position to attain the full quantum of
\nmonetary ceiling due to some genuine reasons and in order to sustain the industrial
\nunit, it is necessary to extend such time limit, it may, by an order, extend such time
\nlimit by a further period not exceeding five years.
\n(iii) For eligible new units and expansion units which commence their commercial
\nproduction\/operation duri<\/p>\n
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\nparks
\nFor units set up in For units set
\nPlastic Park, up in areas
\nBamboo Park, other than
\nFor units set
\nup in Plastic
\nPark, Bamboo
\nspecified in
\nnext Food Park, Tea
\nspecial parks
\nPark, Food
\nCategory column.
\nPark and other
\nspecified in
\nPark, Tea
\nParks developed next column.
\nPark and other
\nby or
\nin-
\nParks
\ncollaboration with
\nState\/Central
\nGovernment
\ndeveloped by
\nor
\nin-
\ncollaboration
\nwith
\nState\/Central
\nGovernment.
\nMicro
\nSmall
\n15 (fifteen) years
\nsubject to maximum
\nof 200% of fixed
\ncapital investment.
\n15 (fifteen) years
\nsubject to maximum
\nof 150% of fixed
\ncapital investment.
\n15 (fifteen) years 15 (fifteen) 15 (fifteen)
\nsubject
\nmaximum
\n250% of
\ncapital
\ninvestment.
\nto years subject years subject
\nof
\nto maximum to maximum
\nfixed of 150% of of 200% of
\nto
\n15 (fifteen) years
\nsubject
\nmaximum of
\n180% of fixed
\ncapital
\ninvestment.
\n15 (fifteen) years
\nsubject
\nmaximum
\nMedium
\nand
\nLarge
\n15 (fifteen) years
\nsubject to maximum
\nof 150% of fixe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndefinition of new unit, shall be eligible for tax reimbursement as per time limit and
\nmonetary ceiling as are applicable to a new unit.
\n(c) If an eligible new unit or a expansion unit or a Mega unit to which the customized
\ntax incentives have been granted, is unable to utilize or avail of the full amount of
\nmonetary ceiling within the specified period of exemption, it may make an
\napplication to the Finance (Taxation) Department for extension of period of
\neligibility. Upon examination of such an application, if the Finance (Taxation)
\nDepartment is satisfied that the unit could not or is not in a position to attain the
\nfull quantum of monetary ceiling due to some genuine reasons and in order to
\nsustain the industrial unit, it is necessary to extend such time limit, it may, by an
\norder, extend such time limit by a further period not exceeding five years.
\n(d) In case of eligible new units or expansion units, the extent of reimbursable amount
\nof the State <\/p>\n
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\nceiling and the time limit for tax reimbursement, as laid down in the special
\nnotification:
\nProvided that the quantum of monetary ceiling that may be allowed to a Mega
\nunit, shall not exceed 200% of fixed capital investment.
\n(f) If an existing unit makes an additional investment of not less than ten crore rupees
\nfor generation of power through green technology i.e. renewable sources of energy
\nlike solar plant which results in substantial reduction of use of fossil fuels and such
\nrenewable source of energy results in replacement of conventional source of
\nenergy by at least 40% of regular consumption, such unit may make an application
\n122
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\nto the Finance (Taxation) Department for consideration of the investment for tax
\nreimbursement. The Finance (Taxation) Department, after such examination and
\nenquiry as may be deemed necessary, if it is satisfied that such <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfactory building) derived from the registration value of land or the actual cost of
\nthe land, whichever is lower. While the proportionate stamp duty and registration
\nfees shall form the part of the cost of land, the cost of development of land shall
\nnot form the part of the cost of land.
\nExplanation 2.- In case of hotels\/resorts above 2 Star category, the investment in
\nland shall mean the cost of land (used only for hotel\/resort building excluding
\nvacant land) derived from the registration value of land or the actual cost of the
\nland, whichever is lower. While the proportionate stamp duty and registration fees
\nshall form the part of the cost of land, the cost of development of land shall not
\nform the part of the cost of land.
\nFurther, the expression 'plant and machinery', for the purpose of hotels\/resorts
\nabove 2 Star category and river cruise, shall mean such plant and machinery as
\nnotified vide Government Notification<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n123
\nconditions, scale of tax exemption and prohibitions and restrictions under the relevant
\nIndustrial Policy and under the earlier schemes issued by Finance (Taxation) Department as
\nthey existed immediately before 1 July, 2017 would continue to be applicable to the
\nReimbursement Scheme except to the extent expressly been modified by this Scheme.
\n(2) The benefit of this Reimbursement Scheme shall not be available to a unit which undertakes
\nmodernization or diversification and commences its commercial production during the period
\nfrom 1st July, 2017 to 31st December, 2022.
\n(3) Notwithstanding anything contained in this Scheme, units engaged in manufacture of
\nfollowing categories of goods shall not be eligible for tax reimbursement under it:-
\n(i)
\n(ii)
\n(iii)
\n(iv)
\n(v)
\n(vi)
\nAll goods falling under Chapter 24 of the First Schedule to the Central Excise
\nTariff Act, 1985 (5 of 1986) which pertains to tobacco and manufactured tobacco
\nsubstitutes,
\nPan Masala a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(xiii)
\nConversion of plain rod to tor rod,
\n(xiv) Refining and packaging of mustard oil,
\n(xv) Refining of engine oil,
\n(xvi) Purification and\/or packaging of drinking water,
\n(xvii) Production of cooked food, sweet meats and namkins, if the investment in plant
\nand machinery in a unit is less than rupees five crores, and
\n(xviii) Conversion of coal to coke:
\nProvided that the Finance (Taxation) Department, may, by an Order to be published in the
\nOfficial Gazette, modify the above list.
\n124
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\n6. Separate GST registration for availing reimbursement. An eligible unit entitled to
\nreimbursement under this Scheme shall be considered as a different business vertical and shall
\ntake separate registration under the Assam Goods and Services Tax Act, 2017 to ensure
\nmaintaining of proper records of the total amount of tax incentive originally available to an
\nexisting eligible unit under earlier scheme, amount of incentive already avail<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nuploading the same on GSTN common portal.
\n8. Blocked input tax credit on inter-State supplies. – A registered supplier other than a unit
\navailing tax reimbursement under this Scheme, who supplies goods in the course of inter-State
\ntrade or commerce taxable under the Integrated Goods and Services Tax Act, 2017 (Act No.13
\nof 2017), shall not be entitled to avail the input tax credit on inward supply of goods for
\nutilising the same for payment of IGST if the goods so supplied by him are manufactured by a
\nunit eligible under the Reimbursement Scheme and the proportionate amount of input tax
\ncredit, if any, would lapse. Such registered supplier supplying goods manufactured by an
\neligible unit shall maintain legible records of intra-State supplies and inter-State supplies of
\nsuch goods.
\n9. Eligible unit – furnishing of one time information.- (1) The existing eligible unit holding
\nthe Eligibility Cert<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\napplication in the format annexed at Annexure-3 and Annexure 4 respectively under the
\nReimbursement Scheme for issuance of Eligibility Certificate to the specified authority, within
\none year of the commencement of commercial production:
\nProvided that on application by an eligible unit including an existing unit, the Finance
\n(Taxation) Department may condone the delay in filing such application on sufficient grounds.
\n(2) In case of Micro and Small units, the application for Eligibility Certificate shall be made to
\nthe concerned District Industries and Commerce Centre (DICC). In case of Medium and Large
\nscale units, the application for eligibility certificate shall be made to the Assam Industrial
\nDevelopment Corporation Ltd. (AIDC).
\n(3) The Eligibility Certificate shall be granted to the eligible new unit or expansion unit in the
\nformat annexed at Annexure-5 and Annexure 6 respectively, by the competent authority.
\n(4) The application for the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\napplication form for Eligibility Certificate and Certificate of Entitlement, verification and
\nexamination of such application Form and conducting inquiry by the authorities of Industry
\nDepartment and Tax Department, the procedure laid down in the Assam Industries (Tax
\nExemption) Scheme, 2015, notwithstanding the repeal of such scheme, shall apply mutatis-
\nmutandis.
\n11. Application for tax reimbursement. (1) The eligible unit holding a Certificate of
\nEntitlement shall file an application in the format annexed at Annexure-9 for reimbursement of
\nthe State tax (SGST) paid in cash, other than the amount of tax paid by utilization of input tax
\ncredit, to the jurisdictional Assistant Commissioner of State tax or the Superintendent of State
\ntax, as the case may be. The due date for filing such application shall be thirty days of the due
\ndate of payment of tax under the Assam Goods and Services Act, 2017 if such tax is paid
\nwithin the due date or thirty days of the payment <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\napplication for reimbursement of the State tax through a portal as may be specified in such
\norder.
\n(3) The application for tax reimbursement shall be made by the eligible unit only after the
\npayment of State tax (SGST) has been made for the month to which the claim relates, in cash
\nafter utilization of input tax credit, if any and after filing the relevant return.
\n(4) A unit which has not been issued the Eligibility Certificate and the Certificate of
\nEntitlement, shall not be eligible to apply for tax reimbursement under this Scheme till issuance
\nof such Certificates:
\nProvided that an eligible unit, which has not been granted Eligibility Certificate and the
\nCertificate of Entitlement within a period of 12 (twelve) months of making application for
\nissuance of such Certificate, may thereafter make an application to the Commissioner of State
\ntax for allowing it to claim reimbursement of State tax (SGST) provisionally subject to
\npayment of SGST and f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nreimbursement, after following the procedure laid down for tax reimbursement in para 12.
\n12. Manner of reimbursement. – (1) The jurisdictional Assistant Commissioner of State tax
\nor the Superintendent of State tax, as the case may be, shall scrutinize the entitlement to the
\nclaim of tax reimbursement and shall verify such claim with reference to return submitted by
\nthe unit, electronic cash ledger and challans of payment of State tax on GSTN common portal,
\nmonetary ceiling and whether the bank account details given in the application for tax
\nreimbursement match with the bank details furnished by the unit on the GST portal. On being
\nsatisfied in all respect, the jurisdictional Assistant Commissioner of State tax or the
\nSuperintendent of State tax, as the case may be, shall, within 7 (seven) days of the receipt of
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\n127
\nthe application for reimbursement of tax, send the records of the case along with his
\nre<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nproposal and on being satisfied, forward the same to the Commissioner of State tax with his
\nspecific recommendations within 7 (seven) days of the receipt of the tax reimbursement
\nproposal by him.
\n(3) (a) Where the amount of tax to be reimbursed to an eligible unit does not exceed fifty lakh
\nrupees for the month, all such tax reimbursement proposals received from the Zonal Deputy
\nCommissioner of State tax by the Office of the Commissioner of State tax during a period shall
\nbe placed before a Tax Reimbursement Committee consisting of the Commissioner of State
\ntax (Chairperson), Additional\/Joint Commissioner of State tax, Additional\/Joint Commissioner
\nof State tax (Member Secretary) and a representative of the Commissioner of Industries,
\nAssam, which shall be notified by the Commissioner of State tax.
\n(b) Where the amount of tax to be reimbursed to an eligible unit exceeds fifty lakh rupees for
\nth<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrecommendations, shall pass an order sanctioning the tax reimbursement and shall issue refund
\nadvice in the format annexed at Annexure-10 directly to the Cyber Treasury, Dispur with an
\nintimation to the Office of the jurisdictional Assistant Commissioner of State tax or
\n128
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\nSuperintendent of State tax and to the concerned eligible unit(s) and such refund advice may
\nalso be issued electronically to the Treasury. The Commissioner of State tax may issue a single
\nconsolidated sanction order covering number of eligible units for a particular period.
\n(6) The tax reimbursement shall be made from the concerned head of account “2040-00-001-
\n4844-301 (i.e. major head: “2040-Taxes on sales, trade, etc., sub-major head: “00”, minor
\nhead “001”, sub-head: “4844-Reimbursement of Assam State GST”, and sub-sub head: “301-
\nReimbursement of Assam State GST under Assam Industrial Exemption Scheme”).
\n(7) On the basis of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbut not limited to past data on trends of production and removal of goods) to verify the
\ncorrectness of various factors of production such as consumption of principal inputs,
\nconsumption of electricity, capacity utilization and decide on the basis of the same, if the
\nquantum of supply have been correctly declared.
\n(12) Notwithstanding anything contained in this para, the Finance (Taxation) Department,
\nmay, by an order, simplify the procedure of tax reimbursement to ensure that the tax
\nreimbursement is made within a reasonable time frame.
\n13. Audit assessment and special audit. (1) The Commissioner of State tax shall, after
\nsanctioning the reimbursement, allot the eligible units for audit assessment selected based on
\nthe risk parameters to the proper officer, as deemed fit, in order to verify actual production,
\nsupply, input tax credit claimed, payment of State tax (SGST) and correctness of the tax
\nreimbursemen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntax allowed is subject to the conditions specified under the Reimbursement Scheme and in case
\nof contravention of any provision of this Scheme, the reimbursement shall be deemed to have
\nnever been allowed and any inadmissible amount reimbursed for any period under this Scheme
\nshall be recovered along with a simple interest @18% per annum thereon. In case of recovery
\nor voluntary adjustment of excess payment, repayment, recovery or return, interest shall also be
\npaid by unit at the rate of @18% per annum calculated from the date of reimbursement till the
\ndate of repayment, recovery or return.
\n(2) Where any amount under the Reimbursement Scheme is availed by wrong declaration of
\nparticulars regarding meeting the eligibility conditions in this Scheme or as specified under
\nrespective exemption notification issued by the Finance (Taxation) Department, necessary
\naction shall be initiated and concluded in the individual case by the jurisdictional <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSuperintendent of State tax, as the case may be, shall, after the lapse of 60 days from the date
\nof issue of the said demand note take required legal action and send a certificate specifying the
\namount due from the unit to the concerned Deputy Commissioner of the district to recover that
\namount, as if it were arrears of land revenue.
\n17. Termination of Eligibility Certificate as well as the Certificate of Entitlement for
\nviolation of or non-compliance with any of the conditions laid down in the Scheme. – (1)
\nIn the matter of termination of Eligibility Certificate and Certificate of Entitlement for violation
\nof any condition of the eligibility or for furnishing of false information or obtaining of such
\nCertificates by fraud or misrepresentation or suppression of facts etc. the provision laid down
\nin para 10 of the Assam Industries (Tax Exemption) Scheme, 2015, notwithstanding the repeal
\nof such scheme, shall apply mu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmis-declaration to claim reimbursement shall be made ineligible for the residual period and be
\nliable to recovery of excess reimbursement paid. Activity relating to concealment of input tax
\ncredit, purchase of inputs from unregistered suppliers (unless specifically exempt from GST
\nregistration) or routing of third party production or other activities aimed at enhancing the
\namount of reimbursement by mis-declaration would be treated as fraudulent activity and,
\nwithout prejudice to any other action under law may invite denial of benefit under the
\nReimbursement Scheme ab-initio
\n18. Saving clause. – (1) Notwithstanding anything contained in this Scheme, all proceedings
\nrelating to the issuance of Eligibility Certificate and Certificate of Entitlement and any other
\nproceeding under the earlier schemes in respect of any period before the date of
\ncommencement of the Reimbursement Scheme may be taken or continued as if this Sch<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\nTHE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE
\nUNITS) SCHEME, 2017
\nSCHEDULE
\n[list of plant and machinery for hotels\/resorts above 2 Star category and river
\ncruise]
\n[Para 4]
\nPlant and Machinery such as :-
\nAir conditioning plant and air-conditioning unit.
\nHot water plant
\nWater treatment plant
\nGenerator set
\nLift\/Elevator\/Escalator
\nLaundry Equipment (other than Household Type)
\nDish washing plant
\n1.
\n2.
\n3.
\n4.
\n5.
\n6.
\n7.
\n8.
\nGlass washing plant
\n9.
\n10.
\n11.
\n12.
\nSewage treatment plant
\n14.
\nKitchen equipments excluding crockery, cutlery and utensils
\nExhaust system
\nWater purification plant
\nFire Fighting Equipment
\nElectric pump and motors
\n15. EPABX system
\n16. House Keeping Equipment
\n17. Insect and Pest Killing Equipment\/Machine
\n18.
\nHealth Club\/Beauty Parlour \/ Barber Shop Equipment
\n19. Explosive Detection Machine
\n20. Security Alarm System
\n21. C.C.T.V.\/CableT.V. System with Accessor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9. Date of commencement of commercial production\/operation:
\n10. Name(s) of raw materials
\n11. Name(s) of finished product(s)
\n12. Name of industrial Policy under which the unit is eligible:
\n13. Eligibility Certificate (s) No. and date
\n14. Certificate(s) of Entitlement No. and date
\n15. Total amount of exemption available as per EC
\n16. Amount of exemption already availed upto 30\/06\/2017
\n17. Balance amount for which reimbursement is available
\nfrom 01\/07\/2017, subject to time limit, whichever is earlier :
\n18. Period during which exemption is available as per EC
\n19. Period during which exemption has already been availed
\n20. Balance period for which reimbursement is available
\nsubject to monetary ceiling, whichever is earlier
\n:
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\nTABLE
\n133
\nPeriod of exemption
\nFrom
\nAmount availed year-wise
\nBalance period
\nTo
\nAmount of
\nexemption
\nBalance
\nFinancial year Amount % of remission amount Fro<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(company\/unit name) that our unit is eligible for tax reimbursement under
\nthe Assam Industries (Tax Reimbursement For Eligible Units) Scheme, 2017 and supplying
\ngoods\/services on payment of GST under the Assam Goods and Services Tax Act, 2017 and
\nour claim will not include any other activity being carried out under the same GSTIN and I\/we
\nwill not claim any tax reimbursement in respect of goods not covered by the Eligibility
\nCertificate issued under the relevant earlier Schemes\/ notifications.
\nI\/We further affirm and declare that I\/we will claim reimbursement of State tax paid through
\ndebit in the cash ledger account after utilization of the input tax credit of the State tax and
\nIntegrated tax available until the amount of such tax reimbursement exceeds the un-availed
\nquantum of monetary ceiling or till the expiry of residual period of eligibility, whichever is
\nearlier.
\nI\/We further affirm and declare that reimbursement of any amount of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof attorney in favour of authorized signatory needs to be enclosed.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\nTHE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE
\nUNITS) SCHEME, 2017
\nANNEXURE -3
\nAPPLICATION FORM FOR GRANT OF ELIGIBILITY CERTIFICATE
\n[New Unit]
\n[Para 10]
\n135
\n1.
\na.
\nName of the Unit
\nb.
\nC.
\n2.
\nd.
\na.
\nb.
\nC.
\nd.
\nOffice address with telephone No. (if any)
\nFactory address with telephone No. (if any)
\nGSTIN
\nConstitution of the unit (please specify whether Proprietorial\/Partnership\/Private
\nLimited Company\/Public Limited Company\/ Co-operative Society).
\nName (s), permanent address(es) and present address(es) of the
\nProprietor\/Partners\/Directors of the Board of Directors\/Secretary and President
\nof the Co-operative Society\/Trustee with the mention of their permanent
\nAccount Number (PAN), if any, given by the income tax authority.
\nDate of Registration under the Companies Act\/or the concerned Act<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nb. Total area of the land.
\nc. Dag Number and Patta Number, Revenue Village and Mauza.
\nd. Date of agreement of lease.
\ne. Date of registration of the lease and amount paid for the lease agreement.
\nf. Lease Deed of the agreement period as per the registered deed of the
\nagreement.
\nIV. If the land allotted by the Government\/Government agencies:
\na. Name of the agency.
\nb. Date of agreement.
\nc. Annual rent\/premium payable.
\nd. Total area allotted and its location.
\nDetails of building:
\nB.
\nI.
\nII.
\nWhether the factory building has been constructed, if so:
\na. Date of starting and completion of the civil works.
\nb. Total area under construction.
\nIf factory shed has been allotted by the Government agencies:
\na. Name of the agency.
\nb. Total covered area and open area allotted.
\nc. Annual rent fixed for the premises including the shed and the open
\nspace.
\nd. Date of agreement.
\ne. Total floor area.
\nIf the premises have been rented from p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAmount disbursed till date:
\niv.
\nName of the Institution (s):
\n9. Power etc.
\na.
\nb.
\nC.
\nd.
\ne.
\nf.
\ng
\nActual Power requirement:
\nDate of sanction of power and quantum:
\nDate of approval of Test report:
\nConnected load and Date of connection:
\nMeter allotted and its number:
\nFirst bill and money receipt No. and date:
\nAverage power requirement (in Kwh):
\n10. Date of commencement of production\/operation.
\n11. Details of the production of the unit (in case of manufacturing unit):
\n137
\nSl. No. Name(s) of
\nthe
\nproduct(s)
\nAnnual Installed
\ncapacity
\nActual Production during the
\nlast year or from the date of
\nRemarks
\ngoing into commercial
\nproduction to the date of
\nsubmission of the application.
\nQuantity
\nValue in
\nrupees
\n1
\n2
\n3
\n4
\n121
\n1.
\n2.
\n3.
\n12.
\na.
\nQuantity
\nValue in
\n5
\nrupees
\n6
\n7
\nRaw Materials (in case of manufacturing unit):-
\nDetails of Raw materials utilized by the unit:-
\nSl. No. Name(s) of
\nAnnual requirement
\nthe raw
\nmaterials
\nUtilisation during the last<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4
\n5
\n6
\n1.
\nManagerial
\n2.
\nSupervisory
\n3.
\nSkilled
\n4.
\nSemi skilled
\n5.
\nOthers
\nTotal:
\n15.
\nEligibility Certificate applied for the tax reimbursement.
\nSl. No.
\nName of the tax incentives\/ reimbursement applied
\nPeriod of applicability
\n1
\nfor
\n2
\n3
\n123
\n2.
\n3.
\n16.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\nDeclaration.
\n139
\nI\/We hereby solemnly declare that the information furnished in this application
\nfor the grant of Eligibility Certificate claiming the tax reimbursement under the Assam
\nIndustries (Tax Reimbursement for Eligible Units) Scheme, 2017 are correct and true to the
\nbest of my\/our knowledge and belief.
\nPlace:
\nDate:
\nSignature of the applicant(s)
\nStatus in relation to the unit
\nSeal
\n140
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\n1.
\n2.
\nCertified\/attested photocopies of the documents to be submitted along with the
\nApplication for Eligibility Certificate
\nConstitution of the unit.
\na.
\nb.
\nC.
\nIn case of partnership unit, registered <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ni.
\nAllotment letter and trace map:
\nii. Deed of agreement:
\ne. In case of industrial shed allotment by any Government agency:
\ni.
\nAllotment letter:
\nii. Deed of agreement:
\nSanction letter from the Financial Institution\/Bank for Term Loan and Working Capital
\nLoan.
\n5.
\nPower:
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\n141
\n6.
\n7.
\ni.
\nii.
\niii.
\niv.
\nV.
\nPower sanction letter.
\nEstimate of cost prepared by the ASEB.
\nTest report.
\nFirst bill of ASEB.
\nNOC for installation of generating set from the concerned authority.
\nList of plant and machinery including all bills\/vouchers\/money receipt.
\nCertificate from a Chartered Accountant for fixed capital investment.
\n8.
\ni.
\nii.
\nList of employees indicating category, status, date of joining, monthly pay
\n(based on daily attendance register of the unit on the date of application for the
\ngrant of eligibly certificate).
\nEmployment certificate from the District Employme<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCertificate from the Registered Chartered Accountant
\nI\/We hereby certify that M\/s……..
\n(name of the unit)
\nhas made the following capital investment in their unit prior to going into commercial
\nproduction on
\nSl. No. Item of fixed assets
\nValue in rupees
\n1.
\nCost of land including stamp and registration fees etc.
\n2.
\nCost of development of land including boundary wall,
\napproach road, if any (please specify).
\n3.
\na. Cost of the building.
\nb. Office building.
\n4567
\n4.
\n5.
\n8.
\n9.
\nc. Architect's fees.
\nCost on plant and machinery.
\nAccessories.
\nElectrical installation.
\nLoading, un-loading, transportation, duties, erection expenses
\netc.
\nPre-operative and preliminary expenses to be capitalized.
\nMiscellaneous fixed assets.
\nI\/We have checked the books of account including all bills, vouchers, money
\nreceipts, invoices and certify that the aforesaid information are verified and are true. I\/We also
\ncertify that all the afores<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshould be clearly stated)
\nAddress of Registered Office of the company.
\nDetails of Registration of the Unit
\nMicro\/SSI Registration
\n3.
\n(a)
\na.
\n4.
\n5.
\n(b)
\nb.
\nProvisional Registration No.
\nPermanent Registration No.
\nLarge and Medium Number and date of Industrial License\/Letter of
\nIntent\/Industrial Entrepreneurs Memorandum.
\nWhether the prior approval has been given by the implementing agency for substantial
\nexpansion?
\na.
\nb.
\nIf yes, the date of approval.
\nName of the consultant who had prepared the project report.
\nWhether the Project Report has been prepared and if so,
\na.
\nb.
\nName of the Consultant.
\nAmount paid as Consultancy fees.
\nDetails of the land and buildings of the unit.
\nDetails of land,
\n6.
\nA.
\nI.
\nII.
\nPlease specify, whether the land is owned\/leased hold\/allotted by the
\nGovernment agencies.
\nIf own land:
\na.
\nSpecify the mode of owning such as by way of inheritance, gift
\nor purchase etc.
\n14<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\na.
\nb.
\nC.
\nd.
\ne.
\nName of the agency.
\nTotal covered area and open area allotted.
\nAnnual rent fixed for the premises including the shed and open
\nspace.
\nDate of agreement.
\nTotal floor area.
\nIf the premises have been rented from private parties-
\nName and address of the owner of the premises.
\nTotal floor area with the location of the premises.
\na.
\nb.
\nC.
\nDate of the agreement in respect of the rent.
\nd.
\nAnnual rent for the premises.
\nDate of commencement of production:
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\n145
\na.
\nPrior to completion of substantial expansion.
\nb.
\nAfter completion of substantial expansion.
\n9.
\nA.
\nAdditional Fixed Capital Investment.
\nS1.
\nNo.
\nItems(s)
\nPrior to completion of
\nsubstantial expansion
\nAdditional
\nTotal
\n(gross value)
\ninvestment
\nmade
\ninvestment after
\nsubstantial
\nexpansion
\n1 2 3 4 5
\na.
\nLand
\nb.
\nSite development
\nC.
\nBuilding
\n(i) Office Building
\n(ii) Factory Building
\nd.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nb.
\nAfter substantial expansion:
\n14.
\na.
\nDetails of production:
\n5
\n(i). Prior to substantial expansion:
\n(Please furnish information for last 3 ordinal years of commencement of production)
\nActual production during the year
\nbefore undergoing substantial
\nSl.
\nNo.
\nName(s) of the
\nAnnual
\nproduct(s)
\ninstalled
\ncapacity
\nexpansion
\nQuantity
\nQuantity
\nValue in rupees
\n1
\n2
\n3
\n4
\n5
\n1
\n2
\n3
\nPercentage
\nof
\nutilisation
\nof installed
\ncapacity
\n6
\n4
\n(ii)
\nAfter substantial expansion:
\nSI.
\nNo.
\nName(s) of the
\nproduct(s)
\nAnnual
\ninstalled
\ncapacity
\nActual production during the last
\nordinal year of commencement of
\nproduction or from the date of going
\ninto commercial production after
\nsubstantial expansion to the date of
\nsubmission of the application
\nPercentage
\nof
\nutilisation
\nof installed
\ncapacity
\nQuantity
\nQuantity
\n1
\n2
\n3
\n4
\n1.
\n2.
\nb.
\nValue in rupees
\n5
\n6
\nTotal increase in production expressed in percentage viz. total of (ii) minus
\nyearly<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nis within Assam\/outside
\nAssam
\nNames and addresses of the
\nsuppliers of raw materials,
\nprivate\/Government
\norganization public sector
\nundertaking
\n1 2 3 4
\n148
\n2.
\n3.
\n1.
\n\u00c3\u00e2\u0084\u00a2\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00e2\u0080\u00ba\u00c2\u0081 \u00c3\u00e2\u0084\u00a2\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00e2\u0080\u00ba\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\n16.
\nSales of finished products(s)
\na. Prior to substantial expansion
\n(Please furnish information for last 3 ordinal years of commencement of production)
\nSl. No. Name(s) of the
\nProduct(s) sold during the last ordinal year
\nRemarks
\nproduct(s)
\nWithin the State of
\nAssam
\nOutside the State of
\nAssam
\nQuantity
\nValue in
\nrupees
\nQuantity
\nValue in
\nrupees
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n3.
\n123
\n1.
\n2.
\nb.
\nAfter substantial expansion.
\nSl. No. Name(s) of the
\nproduct(s)
\nProduct(s) sold during the last ordinal year of
\ncommencement of production or from the date of
\ngoing into commercial production to the date of
\nsubmission of the application
\nWithin the State of
\nAssam
\nOutside the State of
\nAssam
\nQuantity
\nValue in
\nQ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCertified\/attested photocopies of the documents to be submitted along with the
\nApplication for Eligibility Certificate
\n1.
\n2.
\n3.
\nConstitution of the unit.
\na. In case of partnership unit, registered deed of partnership with general power of
\nattorney.
\nb. In case of private limited\/public limited company:
\nC.
\ni. Registration certificate under the Companies Act:
\nii. Memorandum and Articles of Associations:
\niii. List of board of Directors:
\nIn case of co-operative society.
\ni. Resolution of the General Body for registration of the unit, if any:
\nii. Registration certificate:
\niii. Memorandum of Articles of Association:
\nRegistration certificate from the District Industries Centre (provisional and permanent)
\nand LI\/IL\/IEM etc., if any:
\nLand and building:
\na. In case of Government land allotted by Government: Allotment Letter, Trace map
\nand receipt of the premium paid to the Government for the allotment.
\nb. In case of lease hold land from a private o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nstatus, date of joining, monthly pay (based on daily attendance register of the
\nunit on the date of application for the grant of eligibly certificate).
\nEmployment certificate from the District Employment Officer.
\nProject report of the unit.
\nMoney receipt from the consultant for preparation of the project report.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\n151
\n10.
\n11.
\nFirst bill(s) money receipt(s) on the purchase of raw material(s).
\nChallan against the first sale of finished product(s).
\n12.
\nSource of own finance\/equity with supporting documents.
\n13.
\n14.
\n15.
\n16.
\n17.
\n18.
\n19.
\n20.
\n21.
\nAgreement with National Research and Development Corporation for providing
\ntechnical know-how etc.
\nNo objection certificate from the local bodies\/authority and trade licences, if any.
\nNOC\/consent from the Pollution Control Board of Assam.
\nBalance sheet for the last accounting year preceding the date of completing <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(please specify).
\nCost of the building.
\na. Factory building.
\nAdditional
\ninvestment
\nTotal fixed
\nmade for
\nsubstantial
\nexpansion
\ncapital
\ninvestment
\nafter
\nsubstantial
\n(Value in
\nrupees)
\nexpansion
\n(Value in
\nrupees)
\nb. Office building.
\nc. Architect's fees.
\n4567
\n4.
\nCost on plant and machinery.
\n5.
\nAccessories.
\n6.
\nElectrical installation.
\n7.
\nLoading,
\nun-loading, transportation,
\nerection expenses etc.
\n8.
\nto be capitalized.
\n9.
\nPre-operative and preliminary expenses
\nMiscellaneous fixed assets.
\nI\/We have cheeked the books of account including all bills, vouchers, money
\nreceipts, invoices and certify that the aforesaid information are verified and are true. I\/We also
\ncertify that all the aforesaid items have been duly paid for and no outstanding against those is
\nthere in the books of the unit.
\nDate:
\nPlace:
\nSignature of the Chartered Accountant
\nNo.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\nTHE ASSAM INDUSTRIES <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i)
\n(ii)
\n6.
\nName of the raw materials
\nAnnual requirement
\n154
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\n(ii)
\n7.
\na.
\nb.
\n8.
\nNo. of employees.
\nPercentage of people of Assam.
\nDate of approval of meeting.
\n9.
\nEligibility Certificate issued for tax reimbursement
\nPeriod of validity.
\n(i)
\n(ii)
\nOffice seal
\nDate:
\nPlace.
\nSignature of the competent authority.
\nManaging Director,
\nAssam Industrial Development Corporation Ltd\/
\nDirector of Industries, Government of Assam\/
\nGeneral Manager, District Industries Centre.
\nGovernment of Assam.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\nTHE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE
\nUNITS) SCHEME, 2017
\nANNEXURE 6
\nELIGIBILITY CERTIFICATE
\n[Expansion Unit]
\nNo.
\nCertified that M\/s.
\n[Para 10]
\n155
\nDate:
\nbearing SSI\/IEM\/LI\/IL
\nis
\nregistration No……
\nand GSTIN
\ngranted Eligibility Certificate for claiming tax reimbursement under the Assam Industries (Tax
\nReimbursement for Eligibl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprior to substantial expansion
\nAnnual installed capacity
\nafter substantial expansion
\nName and quantity of finished products before and after expansion.
\nProduction prior
\nto substantial expansion
\n(Quantity)
\nProduction after
\nsubstantial expansion
\n(Quantity)
\n123
\n1.
\n2.
\n3.
\n6.
\nA.
\nItem(s)
\nName of the raw materials (annual requirement)
\nAnnual requirement
\nprior to substantial expansion
\nAnnual requirement after
\nsubstantial expansion
\n(Quantity)
\n123
\n1.
\n2.
\n3.
\nB.
\nItem(s)
\n1.
\n2.
\n123
\nActual requirement of raw materials.
\nActual annual requirement
\nprior to substantial expansion
\n(Quantity)
\nActual annual requirement
\nafter substantial expansion
\n(Quantity)
\n7.
\n3.
\na.
\nb.
\nC.
\nNo. of employees prior to expansion.
\nNo. of employees after expansion.
\nPercentage of people of Assam.
\nDate of approval of the proposal for granting Eligibility Certificate.
\nEligibility Certificate issued for the incentives
\n8.
\n9.
\n1.
\n2.
\nIncentive
\nPeriod of validity
\nOffice seal
\nDate:\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nEligible Units) Scheme, 2017.
\n2. I\/We own a Unit, the particulars of which are furnished below:-
\na.
\nName, location, branch(es)
\nb.
\nC.
\nDescription of the finished products, (in case
\nof manufacturing Unit)
\nDescription of goods required for use as raw
\nmaterials in the manufacture of the finished
\nproducts mentioned above
\nd.
\nThe Unit is in Micro\/SSI\/Medium\/Large
\nSector (mention the one applicable)
\ne.
\nDate of commencement of production of the
\nUnit
\nf.
\nDate of commencement of production after
\nthe completion of the substantial expansion in
\ncase of a unit undergoing substantial
\nexpansion
\ng Eligibility Certificate No. and date
\n3. The following person(s) is\/are the proprietor\/partners\/Directors of the Board of
\nDirector\/Secretary and President of the Co-operative Society\/Trustee and their respective
\nPermanent Account No(s). (PAN), given by the concerned Income Tax Authority.
\n158
\nTHE ASSAM GAZETTE, EXTRAORDI<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTHE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE
\nUNITS) SCHEME, 2017
\nANNEXURE 8
\nCERTIFICATE OF ENTITLEMENT
\n[New unit\/Expansion unit]
\nCertificate of Entitlement No.
\n[Para 10]
\nDate:
\n159
\nGSTIN
\nThis is to certify that that the unit in the name and style of M\/s
\nsituated at
\n(place) having
\nunder the Assam Goods and Services Tax Act,
\nnumber
\n2017 and holding Eligibility Certificate
\ndated
\nis entitled for reimbursement of tax in accordance with the provisions of the
\nAssam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017.
\nThe dealer is entitled for reimbursement of tax to the extent of Rs.
\nwithin the period from
\nto
\nin respect of intra-State supplies
\nof its finished products (s) namely
\nThis certificate is valid from
\nfrom year to year.
\nDate of issue
\nto
\nsubject to renewal
\nSignature of the Commissioner of State tax, Assam
\nAsst. Commissioner of State tax\/Supdt. of State tax
\nPlace
\n(* Strike out whichever is<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntax paid in cash etc. and reimbursement claimed:
\n13. Bank details (as furnished to the GST portal)
\nBank Account No.
\nName of the Bank
\nBank account type
\nName of the account holder
\nAddress of the bank branch
\nIFSC Code
\nMICR
\n14. Total amount of tax incentive available as per EC:
\n15. Cumulative tax incentive\/reimbursement already
\navailed upto the end of the previous month
\nbefore filing this claim for reimbursement
\nyears (From… to ………..)
\nSGST output tax payable
\nRs.
\nSGST input tax credit utilized
\nRs.
\nIGST input tax credit utilized
\nRs.
\nSGST payable
\nRs.
\nSGST paid
\nRs.
\nTax reimbursement claimed
\n% Rs.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
\n16. Balance amount for which reimbursement
\nis available at the beginning of the tax period
\nfor which the reimbursement claim has been filed:
\n161
\nVERIFICATION
\nI\/We hereby declare that the particulars given herein are correct and true to the best of my\/our
\nknowledge and belief and I\/we hereby<\/p>\n
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\nCOUNTERFOIL
\nVoucher No.
\nNumber and date of sanction order:
\nRefund payable to:
\nGSTIN:
\nAmount of Refund:
\nSGST amount deposited against which
\nrefund is claimed
\nInitials of Commissioner of State
\ntax\/Assistant Commissioner of State tax\/
\nSuperintendent of State tax, as the case
\nmay be
\nANNEXURE 10
\n[Para 12]
\nTHE ASSAM INDUSTRIES (TAX
\nREIMBURSEMENT FOR ELIGIBLE UNITS)
\nSCHEME, 2017
\nANNEXURE 10
\nREFUND VOUCHER
\n(To be presented within one month of the issue)
\nBook No.
\nVoucher No.
\nNumber and date of sanction order:
\nTo
\nThe Treasury Officer…
\nThe Agent, State Bank of India…
\nSGST amount deposited against which refund is claimed
\n1. Certified that a refund of Rs.
\nGSTIN
\nperiod ending
\nis due to
\n*******
\nhaving
\nin respect of the return
\n2. Certified that the State tax concerning which the refund
\nis given has been credited in the Treasury.
\n3. Certified that no refund order, regarding the sum now in
\nquestion has previously been granted and this order of
\nrefun<\/p>\n
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