The Government of Assam on December 24, 2024, notified Assam Industries (State Goods and Services Tax Reimbursement for Eligible Units) (Amendment) Scheme, 2024 to amend the Assam Industries (State Goods and Services Tax Reimbursement for Eligible Units) Scheme, 2021.
The following has been stated: -
•In the scheme, for sub-clause (c), the following shall be substituted, namely:-
"(c) "Micro, Small and Medium enterprises, Large units and Mega Project units" shall be as defined in the extant Industrial and Investment Policy of Assam, 2019 or as amended" and sub-clause (d) shall be omitted.
•In the scheme, after existing clause 3, the following new clause shall be inserted, namely
"3A. Applicability of Changes in the Industrial and Investment Policy of Assam, 2019.
It shall be deemed to have come into force on February 23, 2023.
The detailed notification is given in the document below.
[Notification No. eCF No.568633/27]
