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

## Reimbursement of Stamp Duty and Registration Fee

The Department of Tourism, Government of West Bengal, introduced the Reimbursement of Stamp Duty and Registration Fee as a sub-scheme under The West Bengal Incentive Scheme on February 22, 2021. It exists to support the setting up and expansion of tourism projects throughout the state, with the twin aims of growing the economy and creating jobs. Entrepreneurs already in the tourism sector, and those looking to enter it, receive financial help in meeting the heavy upfront expense of buying and registering property.

Units that qualify can claim reimbursement of the stamp duty and registration fees they paid to acquire land and buildings, provided the property is meant for an approved tourism project in West Bengal. This lessens the cost burden both for new ventures and for existing units going in for expansion, which in turn encourages investment in the state's tourism industry. The scheme also extends to eligible hotel units that began commercial operations between January 7, 2015, and December 31, 2020, and could not apply under an earlier scheme owing to specific regulatory reasons.

Private, co-operative and joint sector entities may avail of the incentive, as may companies owned or managed by the state government. By covering part of the cost of registering property, the state government aims to make West Bengal a more attractive place to invest, promote self-employment, and help small and medium-sized tourism enterprises grow — enterprises that carry considerable weight in local economies and in generating employment.

- **Step 1: Register as a user:** Go to the official Shilpasathi portal (https://silpasathi.wb.gov.in/) and select 'Apply online'. If you are a first-time user, choose 'Create New', pick your entity type (Industry/Business/Commercial/Charitable Society/Govt. entity), provide your registration number, complete the user registration form with accurate details, and press 'Register'. Those who already hold an account may 'Sign In' using their User ID, password, and Captcha. - **Step 2: Sign in and reach the service:** Once registered, sign in to the Shilpasathi portal with your credentials, or with your registered mobile number and an OTP. The user dashboard will open. Select 'ALL SERVICES' to see what is on offer. - **Step 3: Choose the Tourism Incentive:** In the services list, tick the checkbox beside 'Tourism Incentive'. Press 'Create CAF' to have your Common Application Form (CAF) ID generated. Press 'Apply Online' to move ahead with the application. - **Step 4: Complete and submit the application:** The common application form will open. Enter all the details sought. Upload every document needed for issue of the certificate and press 'Save & Continue'. The message 'Document successfully uploaded' will be displayed. Go through your completed application carefully. - **Step 5: Declare and submit finally:** After reviewing, tick the 'Declaration' checkbox at the bottom left of the application page. Then press the 'Submit' button to finalise your application. - **Step 6: Track and obtain certification:** SMS and email notifications about the application status (submission, approval, or rejection) will be sent to you. Once the authority approves the application, you may download the approved Registration Certificate from the online system by pressing the 'Download Certificate' button.

**Note:** Before incentives can be received, units must obtain a Registration Certificate, a Date of Commencement Certificate, and an Eligibility Certificate from the West Bengal Tourism Development Corporation Limited. Having secured these three certificates, eligible units may apply for the various incentives through the different online forms available on the portal.

Approval and certification happen in stages. A tourism project must first be backed by a detailed feasibility report and have secured approval and sanction from a Central Financial Institution, Commercial Bank, or State Financial Institution — an initial check of its finances and viability by a recognised financial body. The unit must then obtain a Registration Certificate, a Date of Commencement Certificate and, most importantly, an Eligibility Certificate from the West Bengal Tourism Development Corporation Limited, which issues the latter once satisfied with the arrangements. Applications for the specific incentives are accepted only from units holding these certificates, so vetting proceeds through multiple stages, weighing financial viability and operational readiness against state guidelines.