Assam SGST Reimbursement 2019
By Department of Industries, Government of Assam
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Quick Answer
Assam reimburses 100% of SGST paid by eligible manufacturing units for 15 years, capped as a multiple of fixed capital investment.
About this subsidy
Under clause 13.1 of the Industrial and Investment Policy of Assam, 2019, an eligible enterprise gets back 100% of the State GST it pays through debit in its electronic cash ledger under section 49(1) of the Assam GST Act, 2017.
The reimbursement runs for 15 years and is capped as a percentage of the unit's Fixed Capital Investment (FCI), with a better ceiling for units inside state-developed special parks:
- 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
Special parks named in the policy include the Plastic Park, Bamboo Park, Food Park and Tea Park, and other parks developed by or with the State or Central Government.
Eligibility
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Subsidy providers
Benefits & Funding
What You Get
You recover 100% of the State GST you pay through debit in your electronic cash ledger, for up to 15 years from the start of commercial production. The lifetime ceiling is set as a multiple of your Fixed Capital Investment: 200% for a micro unit in a general area and 250% inside a state special park, 150%/180% for a small unit, 150% for medium and large units, and up to 200% for a mega unit on customised terms. For a capital-heavy plant this is usually the single largest incentive in the Assam policy.
- Disbursement
- Reimbursement
- Bootstrap friendly
- Yes
Timelines & Process
Applications
Rolling basis
Selection Process
There is no competitive selection. Claims are verified against the unit's registration, its assessed Fixed Capital Investment and the SGST actually paid through the electronic cash ledger, then sanctioned up to the applicable ceiling.
Application Process
- 1
Register the unit
Register the enterprise under the Assam industrial policy and obtain its eligibility certificate.
You - 2
- 3
- 4
How to apply
Four steps from draft to disbursement — one action each.
- 1
See the questions before you start
Download every question this programme's application form asks, so you can prepare your answers offline before opening the portal.
- 2
Line up your documents
Keep every document from the checklist ready in one folder. Missing docs are the #1 reason applications get bounced.
- 3
Submit on the official portal
Use the official application link and verify all details before final submission.
- 4
Follow up
Reach out 5–7 days after submitting to confirm receipt and ask about the review timeline.
Frequently Asked Questions
Which tax is reimbursed?
Only the State GST (SGST) component, paid through debit in the electronic cash ledger under sub-section (1) of section 49 of the Assam GST Act, 2017.
How long does the benefit run?
Fifteen years for micro, small, medium and large enterprises, subject to the fixed capital investment ceiling being reached first.
Do units in special parks get more?
Yes. A micro unit in a Plastic, Bamboo, Food, Tea or other state/central-developed park can claim up to 250% of FCI instead of 200%, and a small unit 180% instead of 150%.
Is the ceiling different for medium and large units?
No. Medium and large enterprises are capped at 150% of fixed capital investment whether they are in a general area or in a special park.
What about mega units?
A mega unit receiving customised or special incentives cannot be allowed a monetary ceiling exceeding 200% of its fixed capital investment.
Is this money paid up front?
No. It is a reimbursement — you pay the SGST first and claim it back under the policy's application process.
Sources
Data on this page is compiled from official program and provider references.
