J&K Tourism Capital Investment Incentive

Under the monetary benefits of the **Jammu & Kashmir Tourism Policy – 2020**, tourism units and projects in **Category B (less commercialised) and Category C (remote) areas** may claim an incentive equal to **15% of their eligible capital investment**.

The Tourism department determines the maximum sanction amount; the policy specifies only the percentage and does not fix a rupee ceiling. This arrangement is designed to steer tourism investment away from Category A, which is highly commercialised, and towards less developed and remote regions of the UT.

The incentive applies solely to units **not already covered under the incentives provided under the J&K Industrial promotion policy**. Consequently, a project cannot receive capital investment support under both schemes simultaneously.

- Submit the application via the J&K Single Window portal, referencing the Tourism Policy 2020. - Confirm that the project site falls within a Category B or Category C area, as per the department’s notified lists. - Provide the capital investment statement, accompanied by invoices and a certified project cost. - Furnish a declaration stating that the unit does not claim incentives under the J&K Industrial Promotion Policy.

The policy does not outline a competitive selection process. Instead, the Tourism department evaluates the qualifying capital investment and the applicable area category, after which it sanctions the incentive at 15%, subject to a ceiling determined by the department.