Additional Incentive for Adventure Tour Operators offers reimbursement for adventure equipment costs including SGST to eligible tour operators in West Bengal. West Bengal Tourism Department launched this sub-scheme under West Bengal Incentive Scheme 2021 on 22nd February 2021, and it remained valid until 31st December 2025.
The scheme was made to support self-employed youth and entrepreneurs by giving financial support, helping them grow into employers who create local jobs. It targeted adventure tour operators who brought in more than 50 International Tourists or 100 Domestic Inbound Tourists in a single financial year. Eligible operators could claim reimbursement for buying tents, dinghies, and adventure sports equipment, along with the SGST paid on these purchases.
Additional Incentive for Adventure Tour Operators - Introduction
West Bengal Incentive Scheme 2021 was a state-level tourism scheme launched by the Department of Tourism on 22nd February 2021. Additional Incentive for Adventure Tour Operators was one of the sub-schemes under this plan. The 2021 scheme remained valid until 31st December 2025.
Now, West Bengal Tourism Department has released a draft of the West Bengal Tourism Industry Benefits Scheme 2026 to replace the earlier 2021 plan. As per the draft, the new 2026 scheme will not apply to tourism units that were already registered and received full benefits under West Bengal Incentive Scheme 2021. The final rules and application details of the 2026 scheme are expected to be announced by the department.
| Detail | Information |
|---|---|
| Scheme Name | Additional Incentive for Adventure Tour Operators |
| Level | State |
| Beneficiary State | West Bengal |
| Category | Business and Entrepreneurship |
| Target Beneficiaries | Business Entity |
| Benefit Type | Cash Reimbursement |
| Nodal Department | Tourism Department |
| Launch Date | 22-02-2021 |
| Validity | Until 31-12-2025 |
Benefits
The incentive gave varying levels of reimbursement based on the location of the unit. The rates were set according to area groups, with higher support for the more remote and special areas.
| Area Group | Reimbursement Rate |
|---|---|
| Group A | 60% |
| Group B | 70% |
| Group C | 80% |
| Group D | 90% |
| Special Areas | 100% |
Eligibility
Under the 2021 scheme, a business could apply if it operated a tourism unit or was expanding an existing one on or after 22nd February 2021. This also covered eligible hotel units that began commercial operations between 7th January 2015 and 31st December 2020 but could not apply earlier due to specific licensing limits.
To qualify, a unit needed to meet these conditions:
- Be part of the private, co-operative, or joint sector, as well as State Government managed undertakings.
- Have a detailed project report or feasibility study.
- Hold approval from a recognized Central Financial Institution, Commercial Bank, or State Financial Institution.
- Possess a valid Registration Certificate, Date of Commencement Certificate, and Eligibility Certificate issued by the West Bengal Tourism Development Corporation Limited.
Exclusions
A unit was not eligible if it had already registered for and received incentives under earlier tourism schemes. For example, if a business already received benefits under the 2015 version of this plan, it could not claim the same incentives again under the 2021 scheme. Applications filed under the 2015 scheme that were still pending before the start of the 2021 plan continued to be processed under the older 2015 rules only.
Application Process
Applications under West Bengal Incentive Scheme 2021 were submitted through the Shilpasathi portal. The application window for this sub-scheme closed on 31st December 2025 along with the end of the 2021 scheme.
For the upcoming West Bengal Tourism Industry Benefits Scheme 2026, the department is expected to announce a fresh application process. Eligible tourism units should watch the official West Bengal Tourism website for the final notification and application dates.
Documents
For the 2021 scheme, applicants needed to prepare these documents for the Registration and Eligibility Certificate application:
- Memorandum and Articles of Association or Partnership agreement.
- List of names and addresses of Directors, Partners, or Owners.
- Project Report.
- No Objection Certificates from the Pollution Control Board and West Bengal Fire Service.
- Sanction letter from the financing bank or institution.
- Audited balance sheets for the last 3 years with Income Tax acknowledgements.
- Building and machinery cost estimates vetted by a government-registered valuer.
- Land records including ROR, conversion certificates, and site plans.
- Clearances from local authorities such as Forest, CRZ, and Police.
- Sarai Registration Certificate, valid Trade License, and GST registration with recent returns.
- Sanctioned building plans.
For electricity duty waivers or equipment reimbursements, applicants also needed to provide the schedule of purchased equipment, proof of cost, dates of procurement, and SGST payment records.
Definitions
Eligible Unit
An eligible unit was any new or expanding tourism project that held a valid Registration Certificate and Eligibility Certificate issued by the West Bengal Tourism Development Corporation, provided it began operations on or after 22nd February 2021.
Special Area
These were regions identified for maximum support, consisting of Jungle Mahal districts (Purulia, Bankura, Paschim Medinipur, Jhargram) and designated blocks within the Sunderbans area of North and South 24 Parganas.
References
FAQ's
What areas are classified under Special Area for determining incentives?
Special Area included the districts of Paschim Medinipur, Bankura, Purulia, Jhargram, and blocks under the Sunderbans area in both North 24 Parganas and South 24 Parganas districts.
Is the 2021 scheme still open for applications?
No. West Bengal Incentive Scheme 2021, including this sub-scheme, remained valid until 31st December 2025. The application window has closed, and a new West Bengal Tourism Industry Benefits Scheme 2026 is being drafted to replace it.
Is there a fee to apply for these certificates or subsidies?
No, there was no application fee required for registering or claiming benefits under the 2021 scheme.
Can I submit multiple applications through the same account?
Yes, the Shilpasathi portal allowed applicants to manage multiple applications using a single set of login credentials.
What if my application is rejected?
Applicants had the right to appeal if an application was rejected. The nodal department could be contacted for information on the formal appeal process.