States are showing reluctance to reimburse their portion of the Central Goods and Services Tax (CGST) and Integrated Goods and Services Tax (IGST) collections due to unsatisfactory revenue growth and the implementation of similar schemes to incentivize industries. In the past, certain industrial units in states such as Jammu & Kashmir, Himachal Pradesh, Uttarakhand, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, and Tripura enjoyed a tax holiday during the pre-Goods and Services Tax (GST) era.
