Meghalaya SGST Reimbursement (Non-priority)

Under Clause 3.4.3.iii of the Meghalaya Industrial and Investment Promotion Policy (MIIPP) 2024, new units falling within Non-priority Sectors are eligible for reimbursement equivalent to 100% of the net SGST payment — that is, SGST paid minus input tax credit.

Such reimbursement remains available for up to 10 years, counted from the date commercial production or operation begins, or until the policy ceases to be valid, whichever comes first.

The total reimbursement permitted cannot exceed 100% of the eligible investment value — whether that investment was made in plant and machinery (for manufacturing) or in the construction of buildings and other durable physical assets (for services).

1. Begin commercial production or operations at the new unit located in Meghalaya. 2. Complete registration of the unit with the Commerce and Industries Department through the Invest Meghalaya single window. 3. Submit reimbursement claims at regular intervals, accompanied by GST returns that disclose the SGST paid and the input tax credit availed. 4. Once the net SGST is verified, the reimbursement is disbursed, subject to the ceiling of 100% of investment.

The Commerce and Industries Department checks each claim against GST returns and the unit's certified eligible investment value. No competitive selection is involved.