Assam SGST Reimbursement 2019
Department of Industries, Government of Assam · Central government
Assam's SGST reimbursement scheme repays eligible manufacturing units 100% of SGST paid for 15 years, capped at a multiple of fixed capital investment.
Open, rolling. Applications are accepted continuously — there is no deadline.
Key facts
- Subsidy amount
- Not specified
- Instrument
- Subsidy
- Deadline
- Rolling
- Disbursement
- Reimbursed after spend
About this scheme
An eligible enterprise can recover the entire State GST it has paid, effected by debit in its electronic cash ledger under section 49(1) of the Assam GST Act, 2017. This benefit flows from clause 13.1 of the Industrial and Investment Policy of Assam, 2019.
Reimbursement continues for 15 years, subject to a ceiling expressed as a share of the unit's Fixed Capital Investment (FCI). Units located in state-developed special parks receive a higher ceiling:
- **Micro enterprises** — 15 years, up to 200% of FCI in general areas, 250% of FCI in a special park - **Small enterprises** — 15 years, up to 150% of FCI in general areas, 180% of FCI in a special park - **Medium & large enterprises** — 15 years, up to 150% of FCI in either location - **Mega units** with customised incentives — ceiling not exceeding 200% of FCI
The policy names the Plastic Park, Bamboo Park, Food Park and Tea Park among special parks, along with other parks developed by or with the State or Central Government.
Who can apply
- Eligible business forms
- Not specified
- Udyam registration
- Not specified
- MSME registration
- Not specified
- DPIIT startup recognition
- Not required
- GST registration
- Not specified
- Where the business may be based
- Assam
- Enterprise size: micro, small, medium, large or mega - Unit situated in Assam - Site falls in a general area, or in a state or central special park (Plastic, Bamboo, Food, Tea and similar parks) - SGST discharged by debit in the electronic cash ledger under the Assam GST Act, 2017 - Ceiling varies according to the unit's Fixed Capital Investment and its size category
How to apply
1. Enrol the unit with Assam's Industries & Commerce Department, in line with the Industrial and Investment Policy of Assam, 2019. 2. Secure the unit's eligibility certificate, classifying it as micro, small, medium, large or mega. 3. Settle SGST as usual by debiting the electronic cash ledger. 4. Submit the reimbursement claim, attaching GST returns, challans and fixed capital investment records. 5. Claims are handled via the single-window / EODB Assam portal.
How applications are assessed
No competitive selection is involved. Verification of each claim is carried out by checking it against the unit's registration, its assessed Fixed Capital Investment, and the SGST actually paid through the electronic cash ledger; once verified, the claim is sanctioned up to the applicable ceiling.
Frequently asked questions
Which tax is reimbursed?
The reimbursement is limited to the State GST (SGST) portion, which must have been discharged by debit from the electronic cash ledger as provided under sub-section (1) of section 49 of the Assam GST Act, 2017.
How long does the benefit run?
For micro, small, medium and large enterprises, the period is fifteen years, though it ends earlier if the fixed capital investment ceiling is reached first.
Do units in special parks get more?
Yes — a micro unit located in a Plastic, Bamboo, Food, Tea or other state/central-developed park is eligible for up to 250% of FCI in place of 200%, while a small unit can claim 180% instead of 150%.
Is the ceiling different for medium and large units?
No. For medium and large enterprises, the ceiling remains 150% of fixed capital investment, irrespective of whether the unit is located in a general area or a special park.
What about mega units?
A mega unit that receives customised or special incentives is subject to a monetary ceiling capped at 200% of its fixed capital investment.
Is this money paid up front?
No. The scheme operates as a reimbursement: you pay the SGST upfront and then claim it back by following the policy's application process.
Sectors
- Manufacturing Industrial
- Assam
- Sgst
- Tax Reimbursement
- Msme
- Manufacturing
- State Policy
Details last verified on 14 September 2026. Source: the issuer's published information.