The Government of Assam, on December 23, 2025, notified the Assam Industries (Tax Reimbursement for Eligible Units) (Amendment) Scheme, 2025, to amend the Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017.
The following has been stated: -
•The Assam Industries (Tax Reimbursement for Eligible Units) (Amendment) Scheme, 2025, introduces a formula-based cap on annual tax reimbursement based on total entitlement and remaining eligible years.
•It permits unavailed annual reimbursement balances to be carried forward to subsequent years, subject to overall validity limits and Cabinet-approved exemptions.
•Furthermore, the amendment mandates that goods manufactured by eligible units must be consumed within the state to qualify for reimbursement, barring non-eligible suppliers from claiming input tax credit on inter-state sales.
•If goods are supplied inter-state, any SGST utilized for IGST payments will be recovered from the eligible unit's subsequent reimbursement installments or as land revenue dues.
•It shall come into force with immediate effect.
The detailed notification is given in the document below.
[Notification No.: eCF No. 568633/159]
