The DG Audit (Hqrs.) New Delhi is the nodal agency for coordination between Department of Industrial Policy & Promotion (DIPP) and CBIC. Under this scheme, the Central Government provides budgetary Support to the eligible units located in the states of Jammu & Kashmir, Uttrakhand, Himachal Pradesh and North-East region, including Sikkim and falling under the jurisdiction of Dehradun, Shimla, Jammu, Siliguri (For Sikkim), Guwahati, Dibrugarh, Shillong, Itanagar, Aizawl, Agartala, and Dimapur Commissionerates and which were being operated under erstwhile Area Based Exemption Scheme by way of refund of the goods and services tax. The budgetary support disburses from budgetary allocation of Department of Industrial Policy & Promotion (DIPP), Ministry of Commerce & Industry.  Vide this scheme, Rs. 11250.42 crores have been allocated and out of those Rs. 10419.4 crores have been disbursed from F.Y. 2017-18 to F.Y. 2021-22.