Meghalaya SGST Reimbursement (Priority)

Under Clause 3.4.3.ii of the Meghalaya Industrial and Investment Promotion Policy (MIIPP) 2024, new units operating in Priority Sectors are entitled to reimbursement equal to 100% of the net SGST payment — that is, SGST paid minus input tax credit.

The reimbursement remains available for up to 15 years, counted from the date commercial production or operation begins, or until the policy ceases to be valid, whichever comes first.

The total reimbursement cannot exceed 150% of the eligible investment value — measured in plant and machinery for manufacturing units, or in construction of building and other durable physical assets for services units.

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 claimed. 4. Once the net SGST is verified, the reimbursement is disbursed, subject to the 150% of investment ceiling.

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