Tourism Promotion Assistance, West Bengal — 75% SGST Subsidy for 5 Years

Tourism Promotion Assistance is a West Bengal state subsidy that channels government support into tourism and hospitality ventures across the state. It is administered by the Department of Tourism, Government of West Bengal, and came into force on 22 February 2021.

The scheme is deliberately structured in lieu of an interest subsidy. Instead of reimbursing interest paid on a loan, it returns 75% of the State Goods and Service Tax (SGST) a unit pays, and it keeps doing so for five years. Because the benefit is tied to SGST rather than to a location, the same 75% rate applies to projects anywhere in West Bengal.

Both brand-new tourism projects and units and the expansion of existing ones fall within its scope. There is also a dedicated opening for hotel units that began commercial operations between 7 January 2015 and 31 December 2020 but missed out on the earlier 2015 scheme because their hotel had no bar.

Two state bodies run the scheme — the Directorate of Tourism and the West Bengal Tourism Development Corporation Limited (WBTDC Ltd). The window stays open until 31 December 2025.

• Assistance worth 75% of SGST for eligible units
• Benefit continues for five years
• Open to new tourism projects and expansion units
• Same 75% rate anywhere in West Bengal
• Extra window for hotels that operated between Jan 2015 and Dec 2020
• Applications close 31 December 2025

Eligibility depends on when the unit was established, what it does, and whether the project has formal backing from a financial institution.

• Tourism projects and units that came up on or after 22 February 2021, including expansion projects of existing units.
• Hotel units that started commercial operations between 7 January 2015 and 31 December 2020, provided they could not apply under the earlier 2015 scheme because the hotel had no bar.
• The owning entity may be in the private sector, the co-operative sector, the joint sector, or a company or undertaking owned and managed by the State Government.
• The project must be documented through a detailed feasibility report or project report.
• It must be approved and sanctioned by a Central Financial Institution, a Commercial Bank, or a State Financial Institution.
• Before any incentive is released, the unit has to hold a Registration Certificate, a Date of Commencement Certificate and an Eligibility Certificate issued by West Bengal Tourism Development Corporation Limited.

Tourism Promotion Assistance, West Bengal — 75% SGST Subsidy for 5 Years is open to startups at any stage. It is open to startups registered anywhere in India.

The most recent application window for Tourism Promotion Assistance, West Bengal — 75% SGST Subsidy for 5 Years closed on 31 Dec 2025. Many programmes run repeat cohorts, so it is worth checking the official site for the next round.

The benefit is a recurring, tax-linked subsidy rather than a single lump sum. An eligible unit receives financial assistance equal to 75% of its State Goods and Service Tax (SGST) liability, and that assistance continues for five years. The actual value therefore depends on how much SGST the business generates — there is no uniform fixed figure.

• The rate stays at 75% regardless of where the project sits within West Bengal.
• The support is positioned in lieu of an interest subsidy, so it directly eases the cost of financing the project.
• Fresh tourism projects and units, as well as expansion projects of existing units, can both qualify.
• The assistance improves the unit's operational viability and gives it room to grow.

Tourism Promotion Assistance, West Bengal — 75% SGST Subsidy for 5 Years is offered by Department of Tourism, Government of West Bengal, a government body. As a government-backed subsidy, it is publicly funded and open to eligible startups across India.

There is no competitive pitch or ranking round in this scheme. Applications are examined administratively on the strength of the details submitted and on how far the unit satisfies the scheme's eligibility criteria.

Three certificates must be obtained from the West Bengal Tourism Development Corporation Limited before any incentive is paid:

• Registration Certificate
• Date of Commencement Certificate
• Eligibility Certificate

To secure the Eligibility Certificate, the unit applies to the Managing Director, West Bengal Tourism Development Corporation, after receiving the Registration Certificate and the Date of Commercial Operation Certificate.

Taken together, these documents confirm that the unit's arrangements are in order and that it complies with the scheme. Once every step has been completed successfully, the authority grants final approval and the incentive follows.

Before you apply to Tourism Promotion Assistance, West Bengal — 75% SGST Subsidy for 5 Years, keep the following documents ready:

• A pitch deck or short business plan describing the problem, product and traction
• Company registration documents and PAN
• Founder identification (PAN / Aadhaar) and brief profiles
• Recent financial statements or projections
• Product details — a demo, prototype or working link if available

Exact requirements are confirmed on the official application portal — treat this as a preparation checklist.