The West Bengal Incentive Scheme: Reimbursement of Stamp Duty and Registration Fee

The "Reimbursement of Stamp Duty and Registration Fee" operates as a sub-scheme within "The West Bengal Incentive Scheme," introduced by the Department of Tourism, Government of West Bengal, on February 22, 2021. It aims to stimulate economic activity and job creation by backing the creation and growth of tourism ventures throughout the state. The central goal is to extend financial relief to both new and established entrepreneurs in tourism, easing the heavy initial expenses tied to buying and registering property.

Under this arrangement, qualifying units can obtain a full refund of stamp duty and registration charges paid on land and buildings acquired specifically for approved tourism projects in West Bengal. This lessens the cost pressure on fresh enterprises and existing businesses pursuing expansion, thereby promoting investment in the state's tourism sector. The scheme also covers eligible hotel units that began commercial operations between January 7, 2015, and December 31, 2020, yet missed applying under an earlier programme owing to particular regulatory constraints, reflecting a commitment to retrospective assistance and adaptability.

The benefit extends to a range of entities, including those in the private, co-operative, and joint sectors, along with state government-owned or managed companies. By lowering property registration expenses, the West Bengal government intends to foster a more favourable investment environment, encourage self-employment, and support the growth of small and medium tourism enterprises that play a vital role in local economies and employment generation.

1. User Registration: Go to the official Shilpasathi portal (https://silpasathi.wb.gov.in/) and select 'Apply online'. New users should choose 'Create New', pick their entity type (Industry/Business/Commercial/Charitable Society/Govt. entity), provide the registration number, complete the user registration form with accurate details, and press 'Register'. Those already registered can 'Sign In' using their User ID, password, and Captcha.
2. Log In & Access Service: Following registration, sign in to the Shilpasathi portal with your credentials or via your registered mobile number using an OTP. The user dashboard will appear. Select 'ALL SERVICES' to browse the list of available services.
3. Select Tourism Incentive: From the services listed, tick the checkbox next to 'Tourism Incentive'. Then, press 'Create CAF' to generate your Common Application Form (CAF) ID. Click 'Apply Online' to move forward with the application.
4. Fill & Submit Application: You will be taken to the common application form. Provide all required information, attach the necessary documents for certificate issuance, and click 'Save & Continue'. A message confirming 'Document successfully uploaded' will be shown. Carefully check the completed application.
5. Declaration & Final Submission: After reviewing, tick the 'Declaration' checkbox located at the bottom left of the page. Then, click 'Submit' to complete the application process.
6. Tracking & Certification: Notifications about the application status (submission, approval, or rejection) will be sent via SMS and email. Once the authority approves, you can download the approved Registration Certificate from the online system using the 'Download Certificate' button.

Note: Units must first obtain a Registration Certificate, Date of Commencement Certificate, and an Eligibility Certificate from the West Bengal Tourism Development Corporation Limited before receiving incentives. After acquiring these three certificates, eligible units can apply for various incentives through different online forms on the portal.

Applicants must first obtain approval and sanction for their tourism project from a Central Financial Institution, Commercial Bank, or State Financial Institution, supported by a detailed feasibility report. This initial step ensures that a recognised financial body has assessed the project's financial soundness and viability. Following this, the unit must secure a Registration Certificate, a Date of Commencement Certificate, and an Eligibility Certificate from the West Bengal Tourism Development Corporation Limited, the last of which is granted only if the Corporation is satisfied with the project's arrangements. Once these certificates are in hand, the unit may formally apply for the incentives on offer. This multi-stage vetting process checks both financial credibility and operational preparedness against the state's requirements.