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 supports the establishment and expansion of tourism projects in the state, with the stated aim of promoting economic growth and employment. Financial assistance is directed at both prospective and current entrepreneurs in the tourism sector to offset the substantial initial costs of property acquisition and registration.

Eligible units may claim reimbursement for stamp duty and registration fees paid on land and buildings acquired specifically for approved tourism projects in West Bengal. The sub-scheme also covers hotel units that began commercial operations between January 7, 2015, and December 31, 2020, but could not apply under an earlier scheme owing to specific regulatory reasons. This provision extends retrospective support to such units.

The incentive applies to entities in the private, co-operative, and joint sectors, as well as to state government-owned or managed companies. By lowering property registration costs, the state government intends to improve the investment climate, encourage self-employment, and support the growth of small and medium-sized tourism enterprises that contribute to local economies and job creation.

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 accurately, 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 registered mobile number via OTP. This directs you to the user dashboard. Select 'ALL SERVICES' to browse the available options. 3. **Select Tourism Incentive:** From the service list, tick the checkbox next to 'Tourism Incentive'. Then, press 'Create CAF' to produce your Common Application Form (CAF) ID. Choose 'Apply Online' to continue. 4. **Fill & Submit Application:** You are taken to the common application form. Provide all required details, upload the relevant documents needed for certificate issuance, and click 'Save & Continue'. A message reading 'Document successfully uploaded' confirms the upload. Scrutinise the completed form carefully. 5. **Declaration & Final Submission:** After review, mark the 'Declaration' checkbox located at the bottom left of the page. Then, hit the 'Submit' button to conclude your application. 6. **Tracking & Certification:** Updates on your application status (submission, approval, or rejection) arrive via SMS and email. Once the authority grants approval, you can obtain your approved Registration Certificate from the online system using the 'Download Certificate' button.

**Note:** Prior to receiving incentives, units must secure a Registration Certificate, Date of Commencement Certificate, and an Eligibility Certificate from the West Bengal Tourism Development Corporation Limited. With these three certificates in hand, eligible units may apply for various incentives through the different online forms available on the portal.

The assessment process is structured in multiple stages. Initially, the tourism project must present a detailed feasibility report and receive approval and sanction from a Central Financial Institution, Commercial Bank, or State Financial Institution, which serves as the primary financial and viability check. Following this, the unit must obtain a Registration Certificate, a Date of Commencement Certificate, and an Eligibility Certificate from the West Bengal Tourism Development Corporation Limited, contingent on their approval of the project’s arrangements. Only after these certificates are secured can the unit apply for the specific incentives, ensuring that both financial soundness and operational compliance with state norms are verified before any benefits are granted.