West Bengal Incentive Scheme — 50-70% Stamp Duty Reimbursement — Frequently Asked Questions

It refunds a share of what you spent on the two property levies — the stamp duty and the registration fee — on land or buildings bought inside West Bengal for an approved tourism project. The share is 50% for Group A and Group B areas, 60% for Group C and Group D areas and 70% for Special Areas. Because both charges are calculated on the value of the property, the rupee amount varies from project to project.

The last date is 31 December 2025. Applications are made online, so the Common Application Form and all supporting documents should be uploaded before that date. Status updates on submission, approval or rejection are sent by SMS and email.

Tourism projects, units and expansion projects set up on or after 22 February 2021 qualify. Eligible hotel units that began commercial operations between 7 January 2015 and 31 December 2020 are also covered, provided the absence of a Bar stopped them from applying under the earlier scheme. The unit must also have detailed project documentation, financial-institution sanction and the three certificates issued by the West Bengal Tourism Development Corporation Limited.

Yes. Hotel units that started commercial operations in that period can apply even though they fall outside the 22 February 2021 cut-off, because the scheme was framed to accommodate units that could not apply earlier due to the absence of a Bar. All other conditions, including the financial-institution sanction and the WBTDCL certificates, still apply.

Units in the private sector, the co-operative sector and the joint sector are covered, along with companies or undertakings owned or managed by the State Government. The Shilpasathi portal, through which applications are filed, also lists Charitable Society among the entity types that can register.

No. This is a subsidy, not an investment. The Department of Tourism reimburses money you have already paid on stamp duty and registration charges and does not ask for shares, board representation or repayment in return, which makes it a non-dilutive form of support for the promoter.

The scheme conditions published for this reimbursement do not list a DPIIT or MSME requirement. What is mandatory is approval and sanction from a Central Financial Institution, a Commercial Bank or a State Financial Institution, followed by a Registration Certificate, a Date of Commencement Certificate and an Eligibility Certificate from the West Bengal Tourism Development Corporation Limited.

A detailed feasibility report or project report for the tourism project, proof of approval and sanction from a Central Financial Institution, Commercial Bank or State Financial Institution, and the Registration Certificate, Date of Commencement Certificate and Eligibility Certificate issued by WBTDCL. These, along with the other papers the portal asks for, are uploaded with the Common Application Form.

Applications are made online on the Shilpasathi portal. Create a user account by selecting your entity type and entering your registration number, sign in, open ALL SERVICES, tick Tourism Incentive, create a Common Application Form ID and click Apply Online. Fill in the details, upload the supporting documents, review the form, accept the declaration and submit it. Approved certificates can later be downloaded from the same system.

The portal sends notifications by SMS and email at each stage — submission, approval or rejection. Once the authority approves the application, you can log in and download your approved Registration Certificate using the Download Certificate option.

West Bengal Incentive Scheme — 50-70% Stamp Duty Reimbursement is offered by Department of Tourism, Government of West Bengal, a government body. It is provided as non-dilutive funding.