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The West Bengal Incentive Scheme: Tourism Promotion Assistance in lieu of Interest Subsidy

“Tourism Promotion Assistance in lieu of Interest Subsidy” incentive under the “The West Bengal Incentive Scheme” aims to provide Tourism Promotion Assistance for SGST irrespective of the location of the project, which will be in lieu of interest subsidy.

Authority

State/ UT

Region

West Bengal

Status

Verified 2026

Updated

March 2026

What you get

Pattern of Assistance: Assistance at the rate of 75% of SGST for 5 years irrespective of the location of the project, which will be in lieu of interest subsidy.

Who can apply

The Scheme shall be generally applicable to all eligible tourism projects/units and also to expansion projects of existing units set up on or after the effective date (i.e. 22nd February, 2021) of this incentive scheme.; Eligible Hotel Units who started their commercial operation on or after 7th January, 2015 to 31st December, 2020 but could not apply under previous scheme 2015 due to absence of a Bar in the Hotel.; The units may be in the private sector, co-operative sector, joint sector as also companies/undertakings owned or managed by the State Government.; The project should be covered by a detailed feasibility report/project prepared for the purpose.; The project should have been approved and sanctioned by a Central Financial Institution or Commercial Banks or State Financial Institutions.; The unit should hold an Registration Certificate, Date of Commencement Certificate and Eligibility Certificate issued by the West Bengal Tourism Development Corporation Limited on satisfaction of arrangement.

Required Paperwork

  • Aadhaar Card
  • PAN Card
  • Income Certificate
  • Residence Proof (Domicile)

Common Questions

What areas are classified under Zone A for the purpose of determining incentives?

"Special Area" includes the districts of Paschim Medinipur, Bankura, Purulia, Jhargram & Blocks under Sunderbans area in both North 24 Parganas & South 24 Parganas Districts.

Which districts fall under Zone B for incentive classification?

Zone B comprises districts such as North 24-Parganas (excluding Kolkata Municipal Corporation, Bidhannagar Municipality, New Town Kolkata Development Authority and Blocks under Sundarbans area), South 24 Parganas (excluding Kolkata Municipal Corporation and Blocks under Sunderbans areas), Howrah, Hooghly, Paschim Bardhaman.

What are the eligibility criteria for incentives under "The West Bengal Incentive Scheme"?

The Scheme shall be generally applicable to all eligible tourism projects/units and also to expansion projects of existing units set up on or after the effective date of this incentive scheme and also those eligible Hotel Units who started their commercial operation on or after 7th January, 2015 to 31st December, 2020 but could not apply under previous scheme 2015 due to absence of a Bar in the Hotel. The units may be in the private sector, co-operative sector, joint sector as also companies/undertakings owned or managed by the State Government.

What is the procedure for claiming the Subsidy?

Enterprises need to apply for the subsidy along with the required documents to the designated authorities as per the guidelines provided by the concerned department or agency.

What is the significance of the classification of areas into different zones for the scheme?

The classification helps in determining the quantum of incentives available for projects based on their location, with higher incentives provided for projects in backward areas.

Can tourism units/projects avail of incentives under both The West Bengal Incentive Scheme 2021 and other state incentive schemes simultaneously?

No, enterprises cannot avail incentives under both schemes simultaneously. They must choose one scheme based on their eligibility and requirements.

Is there any provision for the units that have already received incentives under other state schemes but wish to expand their projects?

Yes, existing enterprises are eligible for incentives under The West Bengal Incentive Scheme 2021 for project expansion, subject to the conditions specified in the scheme.

What is the definition of ‘Tourism Units’?

"Tourism Unit" means a project or a unit under commercial operation related to tourism activities as defined in Annexure-I and as may be further notified by the Tourism Department.

What is the definition of ‘Mega Unit’?

"Mega Unit" means an eligible unit of special characteristics set up with a fixed capital investment exceeding Rs. 100 crores in areas under Group-'A' and 'B', exceeding 50 crores in areas under Group-'C' & 'D' and ₹25,00,00,000/- or above in 'Special Area' defined in clause xiii of the notification of WBIS.

What is the definition of ‘Eligible Unit’?

"Eligible Unit" means both a new tourism unit or expansion of an existing unit having a registration certificate issued by the Director of Tourism to this effect and an eligibility certificate issued by the WBTDC, or any competent authority as the case may be, provided construction of such project or commercial operation of such unit started on or after the effective date of this incentive scheme

What is an "Approved project"?

"Approved Project" means a project within the definition of a Tourism Unit for which registration certificate & eligibility certificate have been issued under the scheme in conformity with compliance of all terms and conditions relating to a tourism unit for which registration certificate and eligibility certificate have been issued under this Scheme.

Is there any requirement for the submission of fees to get the Registration and Eligibility Certificate and various subsidies within the scheme?

No, there is no requirement for the submission of any fees.

How to check the status of the submitted application?

After successfully logged in, a "Details" link will be available on the Dashboard to adjacent of the respective application. Click on the "Details" link to view the application status history. Applicants can also view the application status in the dashboard of the respective applications individually.

Can the user apply with more than one application with the same user login credential in this portal?

Yes, there is provision to apply for more than one application with the same user ‘Login Credential’ in this portal.

How does the State Government verify the eligibility of enterprises for the incentives?

The eligibility of enterprises is verified based on the documents submitted along with the application, and inspections may be conducted by designated authorities if required.

What measures are in place to prevent misuse of the subsidy scheme?

Strict guidelines, documentation requirements, and verification procedures are in place to ensure that subsidies are availed by eligible enterprises for genuine purposes only.

Is there any provision for enterprises to appeal if their application for incentives is rejected?

Yes, enterprises have the right to appeal against the rejection of their application, and there is a designated process for handling such appeals.