Andaman and Nicobar Islands

  • 50% Subsidy for procurement of Pollution control equipment, captive power generation sets, etc.

  • Capital investment subsidy upto 50% on fixed capital investment for Micro and Small Enterprises.

  • The yearly Island Tourism Festival will be organised by the Tourism Department.

  • Subsidy for setting up of 1-3 Star Hotels/Budget Hotels/ Lodges/Dharshalas will be devised.

Andhra Pradesh

  • Electricity charges shall be reimbursed @ Rs.2.00 per Unit for a period of 5 years for all new Tourism Projects.

  • Reimbursement of 100% of stamp duty and transfer duty paid by the units on purchase of land for all new Tourism Units.

  • 100% exemption of Land Use Conversion charges on conversion of land permitted by the Authorities.

  • Reimbursement of 100% of net SGST accrued to the State for all new Tourism units for a period of five years.

Arunachal Pradesh

  • Upto 50% Stamp Duty exemption for all eligible new tourism units subject to a ceiling of Rs. 25 lakhs.

  • Upto 80% reimbursement of interest on loan taken for construction of tourism units.

  • 30% Capital Investment Subsidy to be given on investments with an upper limit of Rs. 50 lakhs.

  • Upto 100% Quality Certification Subsidy subject to a ceiling of Rs. 20 lakhs per unit.

Assam

  • 30% of capital investment subject to a ceiling of Rs. 5 crores.

  • Reimbursement of power subsidy @ Rs. 2.00 per unit consumed for a period of 5 years.

  • 100% Stamp duty shall be reimbursed, subject to a monetary ceiling of Rs.25 lakhs.

  • Interest Subsidy of 2% on the outstanding working capital loan for five years subject to a ceiling of Rs. 50 lakhs.

Bihar

  • 100% exemption on land conversion charges.

  • 100% exemption in Stamp Duty and registration fee in lease / sale / transfer of land for setting up a tourism project.

  • 100% exemption in electricity duty for 7 years.

  • Exemption from Luxury Tax for first 7 years of commercial operations.

Chandigarh

Chhattisgarh

  • Reimbursement of 40% of the SGST to eligible tourism project for the initial 5 years of operation.

  • Upto 100% reimbursement of EPF Expenditure (employer`s contribution) for 3 years.

  • Incentive of 50% of the fixed capital investment in renewable energy generation to Eligible Tourism Projects.

  • 100% reimbursement of electricity duty upto 5 years to Eligible Tourism Projects.

Dadra and Nagar Haveli and Daman and Diu

Delhi

Goa

  • Special incentives for 100% women owned enterprises.

  • Incentives for industries that offer vocational and other technical training to local persons.

  • 100% reduction in electricity duty for units installing renewable power generation equipment

  • Reimbursement of 25% of the cost of water and energy conservation equipment, subject to a cap of Rs. 100,000 per unit.

Gujarat

  • 100% reimbursement of stamp duty and registration fee shall be provided. 

  • Upto 20% subsidy on eligible capital investments made in tourism units.

  • Reimbursement of 50% of the certification fees to hotel/wellness resort obtaining Green Building Certfication.

  • 100% exemption from electricity duty for a period of 5 years.

Haryana

  • Exemption from Electricity Duty to the new tourism/hotel projects for a period of 5 years.

  • Upto 100% reimbursement of stamp duty on the land area meant for industrial use.

  • 50% exemption towards External Development Charges.

  • Customized package of incentives and concessions to prestigious tourism /hotel projects having investment of Rs.30 crores and above.

Himachal Pradesh

  • Capital Investment subsidy upto 10% of Fixed Capital Investment to eligible tourism units.

  • Financial support of 15% of the total cost of construction of approach road to all eligible tourism units.

  • Rimbursement of 50% on paid Stamp Duty & Registration fee charges.

  • Assistance upto 75 % of the cost of carrying out Energy Audit to eligible tourism units.

Jammu and Kashmir

  • Incentives at 15% of the eligible capital investment subject to a maximum limit to be decided by the Tourism department.

  • Subsidy @60% of the cost of pollution control devices subject to a maximum of Rs. 50 Lakhs.

  • Subsidy of 30% of the total cost incurred for obtaining Quality Certification, subject to maximum of Rs. 2 lakhs.

  • 100% exemption of Stamp Duty on land transactions to new and existing units.

Jharkhand

  • Reimbursement of Electricity Duty to new tourism units for a period of 5 years.

  • Assistance for obtaining quality certification @ 50% of the expenditure incurred up to maximum of Rs.10 lakhs.

  • Financial assistance of 50% of the expenditure incurred up to a maximum of Rs. 10 lakh per patent.

  • Special incentive of 50% reimbursement of fee will be given to SC/ ST and women for pursuing entrepreneurship course from a reputed institute.

Karnataka

  • Capital Investment Subsidy of up to 25% of total capital investment for eligible projects.

  • Industry Status Benefits for Star-Classified Hotels Industry status benefits provided to star-classified hotels of Karnataka.

  • Stamp Duty and Registration Charges 50% exemption of stamp duty and 100% exemption of registration charges for eligible projects.

  • Interest Subsidy 5% Interest Subsidy on term loan on fixed capital investment for eligible tourism projects.

Kerala

  • Incentive of 15% on the total investment subject to a maximum ceiling limit of Rs 20 lakhs to investors classified under responsible tourism.

  • Marketing Assistance of 25% of the travel fare and promotional materials for service providers.

  • Industrial tariff on electricity charges applicable for the first 5 years for establishments to investors classified under responsible tourism.

  • Residential tariff on electricity and water charges for homestay providers to promote homestays in the state.

Lakshadweep

Madhya Pradesh

  • All new heritage hotel projects shall be exempted from paying Registration Fee and Stamp Duty.

  • Upto 100% Subsidy for Responsible Tourism to tourism units.

  • Capital Subsidy of upto 25% on fixed capital investment for eligible tourism units.

  • 5% Interest Subsidy on term loan to eligible tourism units for 7 years.

Maharashtra

  • Upto 100% Stamp Duty & Registration charges exemption for all eligible tourism units.

  • Upto 100% Electricity Duty Exemption for all eligible tourism units.

  • License renewal every 5 years instead of the present annual renewal.

  • Upto 100% refund of State Goods and Service Tax.

Manipur

  • Subsidy of 2.5% on fixed capital to all eligible tourism units.

  • New industrial units will be eligible for concessional pre-paid meters.

  • The industrial units set up under this scheme can claim reimbursement of central share of income tax for first 5 years.

  • 100% reimbursement of insurance premium on insurance of building for all eligible new tourism units.

Meghalaya

  • Subsidy up to 75% of the applicable amount to assist execution of deeds of conveyance/mortgage pertaining to loans from financial institutions.

  • The industrial units set up under this scheme can claim reimbursement of central share of income tax for first 5 years.

  • Central Capital Investment Incentive for access to credit at 30% with an upper limit of Rs.5.00 crore.

  • 100% reimbursement of insurance premium on insurance of building for all eligible new tourism units.

Mizoram

  • Power subsidy of upto 60% of total expenditure on power consumption to eligible tourism units.

  • Land Subsidy of 25% of the lease fee of allotted developed/undeveloped land to new eligible units.

  • Manpower development subsidy of 50% of the actual course fee for training to all eligible tourism units.

  • Upto 90% Subsidy on cost of Project Report to all eligible tourism units.

Nagaland

  • Reimbursement up to 25% of the actual wage bill for local tribal employees employed by eligible units.

  • 50% Stamp Duty and Registration Fee exemption for securing loans from Financial Institutions.

  • Subsidy at 50% rate of the cost of Detailed Project Reports to eligible new units.

  • Up to 30% Subsidy on power tariff will be provided for a period of 5 years to eligible units.

Odisha

  • 100% reimbursement of the land conversion charges after the commencement of the commercial operation.

  • All eligible tourism projects with investments of Rs.20 lakh and above shall be eligible to get a capital investment subsidy.

  • New tourism units exempted from payment of electricity duty up to a contract demand of 5 MVA for a period of 5 years.

  • All new Tourism Units shall be eligible to get a 100% exemption in Stamp Duty on purchase of land for the project.

Puducherry

Punjab

  • Upto 50% exemption on Property Tax for 7 years.

  • 100% Exemption on Electricity Duty for 10 years for all Eligible units.

  • 100% exemption from Stamp Duty for purchase or lease of land and building.

  • Reimbursement of 75% of net SGST for 7 years with a cap of 100% of FCI.

Rajasthan

  • Industry Status to Tourism & Hospitality Sector Industry tariff applicable now - Electricity tariff 70%, Urban Development Tax 20% and Building Plan Approval charges 66% of commercial charges.

  • Investment Centric Tourism Unit Policy An exclusive investor friendly policy, no conversion and development charges, additional Built-up Area allowed, subsidized Bar license for Heritage Hotels, operating licenses for 10 years at once and Online approval of projects.

  • Incentives to Tourism & Hospitality Sector 75% upfront and 25% reimbursement of stamp duty, interest subsidy upto 6% for 5 years, 100% exemption in Electricity Duty & Land Tax for 7 year, Investment subsidy: 75% of SGST for 7 years, reimbursement of 50% of employer`s contribution towards EPF and ESI for 7 years, green incentives for water conservation, waste management, quality certification, etc., projects above 25 cr. investment are eligible for capital subsidy.

  • Rural Tourism Scheme Agro tourism unit, camping sites, caravan park, rural guest house allows, land use change and building plan approval not required, allowed outside municipal area, time-bound approval on the basis of self-declaration, 100% exemption in stamp duty, 100% SGST reimbursement for 10 years and 9% interest subsidy on loans upto Rs. 25 lacs.

Sikkim

  • 100% income tax for a period of 10 years to all eligible tourism units.

  • Capital investment subsidy at 15% of their investment in plant & machinery, subject to a ceiling of Rs. 30 lakhs.

  • Interest subsidy of 3% on the working capital loan would be provided to all new tourism units.

  • 100% reimbursement of insurance premium on insurance of building for all eligible tourism units.

Tamil Nadu

  • Capital Investment Subsidy Subsidy of 25% up to 1.5 Crore for project sizes below INR 50 Crores and subsidy of 5% up to 3 Crores for Project sizes between INR 50 Crores and INR 200 Crores.

  • Interest Subsidy Interest Subvention of up to 5% for Eligible Tourism Projects below INR 50 Crores.

  • Quality Certification Incentive 100% reimbursement of Quality Certification Cost up to 2 Lakhs for National Certification and 10 Lakhs for International Certification.

  • Structured Package of Incentives for Projects above 200 crores including Investment Promotion Subsidy, Interest Subvention, Quality Certification Incentive and Green Industry Incentive.

Tripura

  • Reimbursement of interest paid to banks/ financial institutions@4% on term loans for 5 years.

  • 100% exemption on earnest money and security deposits to all eligible enterprises.

  • Employment Generation subsidy @50% of employer contribution paid towards EPF and ESI after 5 years of operations.

  • 100% reimbursement of certification charges issued by national and international bodies.

Uttar Pradesh

  • Interest subsidy at 5% of the loan amount for eligible tourism units.

  • Land use conversion and development charges shall be waived off for all new tourism units.

  • 100% exemption of stamp duty and registration fee to eligible tourism units.

  • Upto 25% subsidy on fixed capital investment to be provided to eligible tourism units.

Uttarakhand

  • Rebate of RS. 1 per unit and 100 % exemption on Electricity Duty.

  • 100% exemption of stamp duty paid depending upon category.

  • Upto 100% SGST Reimbursemen for first 5 years.

  • Interest Subsidy of upto 10% to new tourism units for first 3 years.

West Bengal

  • Waiver of electricity duty on the electricity consumed its approved project for a period of 5 years.

  • Upto 70% reimbursement of amount on registration of documents within state for purchase or acquisition of land/ buildings/ property across all units.

  • 50% of fixed capital investment expenditure will be reimbursed for quality improvement, modernization, etc.

  • All units are entitled for upto 75% interest subsidy on term loan borrowed from commercial bank and financial institution.

Chintan
Shivir