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Assam Tax Reimbursement for Eligible Tourism Units Scheme, 2018

Published vide Notification No. FTX.20/2017/32, dated 10.9.2018

Last Updated 12th February, 2020 [ass336]

(2) 'Fixed Capital Investment' means and includes investment in plant and machinery, building excluding furniture, electrification, generator set but excluding cost of land.

(3) 'Tourism Location' means whole of Assam excluding the area covered under the Guwahati Municipal Corporation.

(4) 'Tourism Unit' means a hotel, lodge, homestay, resort, boat with accommodation facility used for cruise, Film City or any other unit as may be notified by the Government from time-to-time.

(1) An eligible Tourism Unit, which commences its commercial operation during the period commencing from 1st January, 2018 to 31st December, 2022, shall in respect of intra-State supplies made within the State, be entitled to reimbursement of 50% of the State tax (SGST) paid through debit in the electronic cash ledger account maintained by the unit in terms of sub-section (1) of section 49 of the Assam Goods and Services Act, 2017 after utilization of the available amount of the input tax credit of the State tax (SGST) and Integrated tax (IGST) until the amount of such tax reimbursement exceeds the quantum of monetary ceiling or till the expiry of period of eligibility, whichever is earlier.

(2) The time limit and monetary ceiling of such tax reimbursement for the eligible tourism unit shall be 10 years from the date of commencement of commercial operation subject to maximum of 100% of fixed capital investment.

(3) The incentive under the Reimbursement Scheme for Tourism Units shall not be available if the Tourism Unit has already availed or is availing the benefit of reimbursement under any other Scheme/ Policy of the State Government.

(4) Notwithstanding anything contained herein above, this scheme shall not apply to the hotels and resorts above 2 star category and river cruise which are eligible for tax reimbursement under the Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017.

The Assam Tax Reimbursement For Eligible Tourism Units Scheme, 2018

Schedule

[List of plant and machinery for eligible tourism units]

[Para 2(2)]

1. Air conditioning plant and air-conditioning unit.

2. Hot water plant

3. Water treatment plant

4. Generator set

5. Lift/Elevator/Escalator

6. Laundry Equipment (other than Household Type)

7. Dish washing plant

8. Glass washing plant

9. Kitchen equipments excluding crockery, cutlery and utensils

10. Exhaust system

11. Water purification plant

12. Sewage treatment plant

13. Fire Fighting Equipment

14. Electric pump and motors

15. EPABX system

16. House Keeping Equipment

17. Insect and Pest Killing Equipment/Machine

18. Health Club/Beauty Parlour/Barber Shop Equipment

19. Explosive Detection Machine

20. Security Alarm System

21. C.C.T.V./Cable T.V. System with Accessories

22. Plant and Equipment for Water Sewage and Garbage Management

23. Any other plant and machinery that is critical and directly connected to hotel Industry.

The Assam Tax Reimbursement For Eligible Tourism Units Scheme, 2018

Annexure -1

Application Form For Grant of Eligibility Certificate

[Para 5(1)]

1. Name of the Tourism Unit:

2. Office address with telephone No. (if any):

3. Unit address with telephone No. (if any):

4. Constitution of the Tourism Unit (please specify whether Proprietorial/Partnership/Private Limited Company/Public Limited Company/Co-operative Society).

5. Name(s) of the Proprietor/Partners/Directors of the Board of Directors/Secretary and President of the Co-operative Society/Trustee

6. Address of the Proprietor/Partners/Directors of the Board of Directors/ Secretary and President of the Co-operative Society/Trustee

7. Registration No. under the GST Act, if any:

8. Income-tax Permanent Account No. (PAN), if any:

9. Registration No./Licence No. and date., if any:

10. Details of Bank Account(s).

11. Whether the Project Report has been prepared and if so,

(a) Name of the Consultant:

(b) Amount paid as consultancy fees :

12. Star Category of the Tourism Unit (if applicable):

Certificate No. and date issued by Chairman, Hotel & Restaurant Approval Committee:

13. Details of the Land and Buildings of the Tourism Unit:

A. Details of land :

I. Please specify, whether the land is own/leased hold/allotted by the Government Agencies.

II. If own land :

(a) Specify the mode of owning such as by way of inheritance, gift or purchase, etc.

(b) Total area;

(c) Location.

(d) Dag Number and Patta Number, Revenue Village and Mauza :

(e) Date of purchase of the land with value and the date of taking possession of the land.

III. If held under lease :

(a) Name and address of the owner of the land.

(b) Total area of the land.

(c) Dag Number and Patta Number, Revenue Village and Mauza.

(d) Date of agreement of lease.

(e) Date of registration of the lease and amount paid for the lease agreement.

(f) Lease Deed of the agreement period as per the registered deed of the agreement.

IV. If the land allotted by the Government/Government agencies :

(a) Name of the agency.

(b) Date of agreement.

(c) Annual rent/premium payable.

(d) Total area allotted and its location.

B. Details of building :

I. Whether the building has been constructed, if so :

(a) Date of starting and completion of the civil works.

(b) Total area under construction

II. If the building has been allotted by the Government agencies :

(a) Name of the agency.

(b) Total covered area and open area allotted.

(c) Annual rent fixed for the premises including the shed and the open space.

(d) Date of agreement.

(e) Total floor area.

III. If the premises have been rented/or on lease from private parties :

(a) Name and address of the owner/lessor of the premises.

(b) Total floor area with the location of the premises.

(c) Date of the agreement in respect of rent/lease.

(d) Annual rent/lease value for the premises.

14. Fixed Capital Investment.

(a) Land :

(b) Site development:

(c) Building:

(d) Plant and Machinery :

(e) Accessories :

(f) Installation and electrification :

(g) Other fixed assets :

(h) Preliminary and preoperative expenses :

Total:

15. Means of finance :

(a) Equity Capital:

(b) Margin Money :

(c) Share Capital from the Government

(d) Any other sources :

(e) Borrowing :

Total:

16. Financial Assistants received :

(a) Name(s) of the financial institutions(s):

(b) Amount sanctioned :

I. Term Loan

(i) Date of sanction :

(ii) Amount sanctioned :

(iii) Amount disbursed till date :

(iv) Name of the institution(s):

II. Working capital

(i) Date of sanction :

(ii) Amount sanctioned :

(iii) Amount disbursed till date :

(iv) Name of the institution(s):

17. Power, etc.

(a) Actual Power requirement:

(b) Date of sanction of power and quantum :

(c) Date of approval of test report:

(d) Connected load and date of connection :

(e) Meter allotted and its number :

(f) First bill and money receipt No. and date :

(g) Average power requirement (in Kwh):

(h) Installed capacity of Generator (in KVA), (if any)

(i) Date of installation of generator :

(j) Date of commencement of operation :

18. Employment position in the Tourism Unit

Signature of the applicant(s)
Status in relation to the Tourism Unit
Seal