Tourism Promotion Assistance in lieu of Interest Subsidy under West Bengal Incentive Scheme provides financial support to tourism projects by offering assistance for state goods and service tax (SGST). This scheme is made for tourism entrepreneurs to help regional business growth and employment by replacing traditional interest subsidies with direct tax related incentives. Applications are accepted through the Silpasathi single window portal of West Bengal.
Tourism Promotion Assistance in lieu of Interest Subsidy - Introduction
Tourism Promotion Assistance in lieu of Interest Subsidy under West Bengal Incentive Scheme provides tourism promotion assistance for SGST irrespective of the location of the project, in lieu of interest subsidy. This scheme supports the growth of the tourism sector by helping entrepreneurs build and expand their business.
The Department of Tourism, Government of West Bengal, launched this on 22nd February 2021, and it remained valid up to 31st December 2025. As of August 2026, the government has released a draft version of the "West Bengal Tourism Industry Benefit Scheme, 2026" which is likely to replace or extend the earlier framework.
Objective of West Bengal Incentive Scheme:
This scheme helps enthusiastic and possible entrepreneurs start their own business. It supports self employed youth who become employers and generate more employment opportunities in the state.
Objective of Tourism Promotion Assistance in lieu of Interest Subsidy scheme:
Through this incentive, an eligible unit receives tourism promotion assistance for state goods and service tax (SGST) irrespective of the project location. This works as a direct substitute for typical interest subsidy models.
Key Information
| Detail | Information |
|---|---|
| Scheme Name | Tourism Promotion Assistance in lieu of Interest Subsidy |
| Level | State |
| Scheme For | Infra |
| Beneficiary States | West Bengal |
| Category | Business and Entrepreneurship |
| Target Beneficiaries | Business Entity |
| Sub Category | Setting up / start-up / entrepreneurship |
| Benefit Type | Cash |
| DBT Scheme | No |
| Nodal Department | Tourism Department |
| Scheme Validity | 22nd February 2021 to 31st December 2025 (2026 draft scheme released) |
| Official Portal | Silpasathi |
Benefits
Pattern of Assistance: An eligible unit receives assistance at the rate of 75% of SGST for 5 years. This applies regardless of the project location and works as a replacement for interest subsidy.
Eligibility
This scheme generally applies to all eligible tourism projects or units, including expansion projects of existing units established on or after 22nd February 2021. For example, if a person starts a new hotel venture in Kolkata after this date, the unit can apply for support.
Units are also eligible if the hotel started commercial operations between 7th January 2015 and 31st December 2020 but could not apply under the 2015 scheme because it lacked a bar facility. The units may be in the private, co-operative, or joint sector, as well as companies handled by the State Government. The project should have a detailed feasibility report and approval from a recognised financial institution or bank. The unit must hold a registration certificate and other related certificates issued by the West Bengal Tourism Development Corporation Limited.
Exclusions
West Bengal Incentive Scheme does not apply to tourism units that have already registered for or received incentives under any previous government scheme. If a unit applied for registration under the 2015 scheme and the application was not settled before the launch of this 2021 scheme, the unit remains entitled to benefits under the 2015 rules only.
Application Process
Application is made online through the Shilpasathi portal of West Bengal. To begin, click on the apply online button and create a new account if you are a first time user by selecting your industry or business type.
Once logged in, go to the user dashboard and select all services. Find the checkbox for Tourism Incentive and create the common application form (CAF). Fill in all required details, upload the documents, and review them carefully. Tick the declaration checkbox before submitting the application. Notifications arrive through SMS or email at every stage, including approval. Track the status through the dashboard and download the certificate once the authority approves it.
The process requires a registration certificate, a date of commencement certificate, and an eligibility certificate before any incentive is paid. For help, visit the office at Protiti, 23, Abanindranath Tagore Sarani, Kolkata - 700017, or call the toll free number 1800-345-5562.
Documents
Documents required for the Registration and Eligibility Certificate:
- Copy of memorandum and articles of association or partnership agreement.
- List of names and addresses of directors, partners, or owners.
- Project report.
- Valid no objection certificate from the pollution control board.
- Valid no objection certificate from the West Bengal fire service.
- Photocopy of the loan sanction letter from a financial institution or bank.
- Audited balance sheets for the last 3 years with income tax acknowledgement.
- Building and plant or machinery estimates vetted by a government registered valuer.
- Land deed and supporting documents like mutation or conversion certificates.
- Applicable clearances from authorities such as forest or police departments.
- Sarai registration certificate for hotels.
- Valid trade license.
- GST certificate and recent GST returns.
- Sanctioned building plan from the local municipal authority.
Documents required for Tourism Promotion Assistance:
- Certificate from the commissioner of GST, Government of West Bengal, as per the specified format.
References
Official Website - West Bengal Tourism
West Bengal Tourism Industry Benefit Scheme, 2026 (Draft)
FAQ's
What areas are classified under Zone A for the purpose of determining incentives?
Special Area includes the districts of Paschim Medinipur, Bankura, Purulia, Jhargram, and blocks under Sunderbans area in both North 24 Parganas and South 24 Parganas districts.
Which districts fall under Zone B for incentive classification?
Zone B comprises districts such as North 24-Parganas, South 24 Parganas, Howrah, Hooghly, and Paschim Bardhaman (excluding specific municipal and authority areas).
What are the eligibility criteria for incentives under West Bengal Incentive Scheme?
The scheme applies to all eligible tourism projects and expansion units set up after 22nd February 2021, and specific hotel units that started operations between 2015 and 2020 but missed the previous scheme benefits.
What is the procedure for claiming the Subsidy?
Apply for the subsidy along with all required documents to the designated authorities as per the official guidelines.
What is the significance of the classification of areas into different zones for the scheme?
This classification helps decide the incentive amount, providing higher benefits for projects in backward areas.
Can tourism units get incentives under both West Bengal Incentive Scheme 2021 and other state schemes at the same time?
No, benefits cannot be claimed from two schemes at the same time. Choose the scheme that best suits the requirements.
Is there any provision for units that have already received incentives under other state schemes but wish to expand?
Yes, existing enterprises are eligible for incentives under the 2021 scheme for project expansion based on specific conditions.
What is the definition of Tourism Units?
A tourism unit is a project or facility currently under commercial operation related to tourism activities as defined by the tourism department.
What is the definition of Mega Unit?
A mega unit is an eligible unit with a fixed capital investment exceeding ₹100 crores in certain areas, ₹50 crores in other groups, and ₹25 crores or above in special areas.
What is the definition of Eligible Unit?
An eligible unit is a new or expanding tourism unit holding a registration certificate and an eligibility certificate issued by the relevant authority for projects starting on or after the scheme effective date.
What is an Approved project?
An approved project is a unit that has obtained all required registration and eligibility certificates in line with scheme terms.
Is there any requirement for the submission of fees to get certificates?
No, no fees are needed for these certificates.
How can I check the status of my application?
Log in to the dashboard and look for the details link next to the application to view status history.
Can I apply with more than one application using the same login?
Yes, the portal allows managing multiple applications with a single login credential.
How does the State Government verify the eligibility of enterprises?
Officials verify eligibility based on submitted documents and may carry out physical inspections if required.
What measures are in place to prevent misuse of the subsidy scheme?
Strict documentation, verification, and inspection guidelines make sure that only genuine projects receive the incentives.
Is there any provision to appeal if my application is rejected?
Yes, an appeal against a rejection can be made through the designated official grievance process.