Maharashtra Tourism Policy 2024
Introduction and the Case for a Revised Policy
Over the years, the tourism industry has witnessed steady growth and has become a crucial cog in the socio-economic progress of any country and state. Today, the sector offers far more diversified services than ever before, and it has become imperative to incorporate these services in the mainstream industry. Maharashtra is one of the few regions in the world which offers diverse experiences at multiple destinations for its tourists. With such vast cultural and natural offerings, the State aims to position itself on national and international platform as global tourism destination.
Inputs from various stakeholders as well as analysis from the Ministry of Tourism (MoT) identified 23 key fiscal and 13 non-fiscal parameters across Tourism Policies. An analysis by the Ministry along these parameters placed Maharashtra as an "Emerging Tourism" state satisfying 19 of 36 parameters. Hence, to further boost tourism in Maharashtra and promote Maharashtra as a "Leading State", the Policy has been formulated with added fiscal and non-fiscal incentives.
The Added Incentives Under This Policy
Fiscal Incentives
- •Capital Investment Incentive
- •Interest Subvention
- •Viability Gap Funding
- •Seed Fund
- •Green Incentives
- •Certification / Quality Upgradation / R&D
- •Turnover linked incentives
- •Special Thrust Sector Incentive
- •Employment Generation
- •Development Capital Support
- •Special Incentive Package for SC/ST/Differently abled/Women Entrepreneur
Non-Fiscal Incentives
- •Industry Status
- •Entrepreneurship Awards
- •National Single Window System Integration
- •Linking of projects to Gati Shakti National Master Plan
Why the Policy Was Revised
- •State recognized the need for tourism infrastructure development at prominent destinations and allocated necessary budgetary and institutional resources to develop the same. As a result, Maharashtra become the 5th most visited state in India with 15 crore 50 lakhs annual visitations.
- •The state planning department has set a target of 1 trillion US dollars for the economic development of the state and the tourism sector has a critical contribution particularly by attracting investments and providing direct and indirect employment opportunities.
- •The last few years have however, witnessed unprecedented changes in tourist preferences and demands, technological disruptions, expanding tourism supply chain, increasing price competitiveness, lock-downs due to pandemic, etc. which have transformed the tourism sector.
- •Need for enabling environment for private sector investments including institutionalization of fast-track Clearance system preferably for digital platforms.
- •Providing Financial Incentives linked to capital expenditure on tourism projects and other non-fiscal incentives — benefits of 'Industry' to tourism in terms of various exemptions and reimbursements of duties & taxes not reaching to the developer or with much delay; facilitation process in obtaining permissions / approvals from other departments / government bodies within the State to be strengthened; need for skilled Human Resources across the tourism value chain especially for niche tourism experiences.
- •To enhance the participation of the Private Sector in the tourism sector development, the State intends to develop a more encouraging environment through a policy framework focusing specifically on attracting private participation in terms of investments & resources and providing competitive advantage to the State.
Vision, Mission, Aim, Objectives and Operative Period
2.1 Vision, Mission & Aim
| Statement | |
|---|---|
| Vision | Develop Maharashtra as a popular and sustainable tourist destination wherein the state will offer vast experiences on global, regional, and local best practices and standards. |
| Mission | Promote the state as preferred tourist destination. Development of tourism infrastructure. Facilitate investments in the tourism sector. |
| Aim | To create an encouraging and conducive environment for private Investment in tourism sector of the State. |
2.2 Objectives
- •Fresh private investments into the tourism sector to the tune of approx. INR 1,00,000 Crore over 10 years period.
- •Create around 18 lakhs jobs (direct and indirect) by bringing-in technical know-how, managerial and organizational skills through private sector.
- •Over 10 years increase tourist inflow 2X times by developing destinations, infrastructure and encouraging tour operators, MICE operators and Destination Wedding Operators.
- •Attracting international tourists by providing world-class infrastructure and quality services through private sector participation, developing a more residential tourism sector and creating a complementary environment for the state's revenue.
- •Enhancing innovation, productivity and the sector's competitiveness through the use of digital technologies and new tourism products and services.
3. Validity & Operative Period
- •3.1 The policy will come into effect from the date of publication.
- •3.2 The policy will remain valid for a period of 10 years from the date of publication or until amended by a new policy.
- •3.3 Government of Maharashtra may extend or reduce the duration of this policy as per requirement. The provisions of the policy and policy issued earlier in this regard have been reinforced.
- •3.4 The benefits provided under the previous tourism policy will continue to be applicable for the period granted on a case-by-case basis.
- •3.5 In cases where provisional registration under the previous tourism policy has not been received and the final certificate has not been received, the benefits/incentives will be admissible as per the provisions of the policy in force at the time of issuing the final certificate.
4. Strategies
The strategy envisages achieving the following goals and objectives by providing an enabling environment for investment in this sector:
- •Developing Special Thrust Sector
- •Promote cruise tourism
- •Creation of Tourism MICE Bureau
- •Branding and Promotion
- •Ease of doing business
- •Impact assessment of Policy and tourism data analytics
- •Tourism Mitra to ensure safe and responsible tourism
- •MAHA Special Destination Development Programme
- •Maharashtra Rural Tourism Promotion
- •Granting performance based financial and non-financial incentives
- •Institutional structure for policy implementation
MMR Growth Hub, Niche Tourism, Cruise Tourism and the MICE Bureau
5.1 Mumbai Metropolitan Region (MMR) as Growth Hub
The Mumbai Metropolitan Region (MMR) holds a significant position in Maharashtra's robust economy, which is already leading other Indian states with a Gross Domestic Product (GDP) of INR 31 lakh crores, contributing to more than 13% of the country's GDP. The state aspires to further strengthen this position by aiming to be a USD 1 trillion economy by FY28.
Despite the economic influences, MMR still possesses vast untapped potential, especially in fields like Tourism. To harness this fully, the region needs to strategically invest about $15 billion more in the sector. This investment could facilitate the rebranding of MMR into a prominent Global Tourism Hub. The goal is to significantly boost tourist footfall from the present numbers to a whopping 25+ million tourists by FY30. By FY30, the affluent demographic is expected to make up about 30% of MMR's population, representing a huge potential market for upscale leisure and recreational activities.
The region aims to significantly boost its economic revenue generated from tourism, raising it from the current 15 $ billion to a staggering 55-60 $ billion by 2030. Additionally, efforts will be made to extend the average length of a tourist's stay from the present 1-2 days to 3-4 days. Capital projects are also envisioned across various facets of tourism, including Beach, MICE, Cultural & Heritage, Bollywood, Learning & Recreation, Sports, and Wellness Tourism. A primary intervention would be to establish an MMR Tourism Promotion & Facilitation Cell, working in coordination with key stakeholders like the Mumbai Metropolitan Region Development Authority (MMRDA), Municipal Corporations, and more. Post constitution of the cell, the annual financial burden would be borne by Department of Tourism, Govt. of Maharashtra.
5.2 Focus on Niche Tourism
To provide alternative livelihood options for the local community, the policy emphasizes the development of the following niche tourism by offering fiscal and non-fiscal incentives:
- •Rural Tourism
- •Agro Tourism
- •Tourism Villages
- •Experiential Tourism
- •Caravan Tourism
- •Eco-Tourism
6. Promoting Cruise Tourism
Maharashtra, with its extensive coastline stretching over 720 kilometers along the Arabian Sea, holds significant potential for cruise tourism. The state has 2 major, 48 minor ports and major rivers. Maharashtra's coastal climate is tropical, with the main tourist season running from October to March, which coincides with the peak cruising season in the region. The state's diverse coastal destinations like Alibaug, Murud-Janjira, Ganpatipule, Tarkarli, and Dapoli provide scenic beauty and cultural experiences.
Coastal Jetty Initiatives
- •Tourism Jetty at Veldur in Ratnagiri District
- •Tourism Jetty at Kashid in Raigad District
- •Construction of jetty at Arnala fort — Tal Vasai, Dist. Thane
- •Passenger Jetty at Janjira Fort, Raigad District
- •Tourism Jetty at Padmadurg in Raigad District
- •Tourism Jetty at Suvarnadurg in Ratnagiri District
- •Tourism Jetty at Underi in Raigad District
- •Tourism Jetty at Durgadi — Kalyan in Thane District
River Cruise Initiatives
- •Inclusion of Sardar Sarovar Portion of Maharashtra from Nandurbar (Toranmal base) to Statue of Unity in the ongoing Luxury River Cruise Tourism project between Gujarat and Madhya Pradesh Tourism.
- •Inclusion of Vashisti River in Konkan for Budget River Cruise and Local Ferry Cruise.
- •River Cruise Tourism on perennial rivers like Godavari and Narmada with Budget River Cruise or Local Ferry Cruise.
- •Inland Water Bodies i.e. Major and Medium dams of Konkan, Nashik, Pune and Nagpur divisions can be developed as major tourist attractions by incorporating small/medium sized Budget River cruises, floating house boats, coupled with nearby tourist attractions.
7. Tourism MICE Bureau
Government of Maharashtra would set up a Tourism MICE (Meetings, Incentives, Conferences and Exhibitions) Bureau whose aim would be to encourage the events industry in the state and get more and more marquee, large events in the state. The MICE Bureau board would be constituted under chairpersonship of Principal Secretary/Secretary (Tourism), Government of Maharashtra. It would comprise of members from state government, event organisers and event associations. Post constitution of the bureau, the establishment cost for the first 4 years would be borne by Department of Tourism, Govt. of Maharashtra. Thereafter, the Bureau would operate on a self-sustaining model. Initially the focus areas of the Bureau would be Mumbai Metropolitan Region (MMR), Pune, Nashik and Nagpur.
- •Promote Maharashtra as a major destination for organizing world class events.
- •Connect and coordinate with national and international event organisers to ideate, conceptualize and organize events.
- •Create guidelines for easing organising events in the state.
- •Identify major roadblocks and work towards making Maharashtra a preferred destination for domestic as well as international events.
- •Coordinate with various stakeholders and ensure speedy and transparent process for event organisers in the state.
- •Promote event management as a part of skill development and encourage training programmes, certificate courses etc. in state colleges and universities.
The Bureau's responsibilities span Marketing and Promotion, Sales and Business Development, Event Planning and Support, Advocacy and Partnership Building, Research and Data Analysis, and Destination Management.
Marketing, Excellence Awards, Ease of Doing Business and Tourism Mitra
8.1 Branding, Marketing and Promotion
State intends to create a distinct identity of Maharashtra Tourism by adopting a 360-degree approach towards Marketing & Promotion through a dedicated campaign which would include:
| Channel | What It Covers |
|---|---|
| a) Digital / Online Marketing | Search Engine Optimization (SEO) techniques, Content Marketing including Videos, blogs, podcasts, etc., Email marketing, Pay-per-Click advertising, and social media marketing. State shall completely revamp its Tourism website and mobile application with the objective of making it one complete tourism platform for the State of Maharashtra providing all required information in multiple languages. |
| b) Print / Offline Marketing | Displays at airports and other tourist entry-points; billboards at major tourist points; transit advertisements on buses, metro, taxis, autos, etc.; content advertisement on television telecast as short videos / ads; print advertising through brochures, leaflets, coffee table books and ads in travel magazines, souvenirs & merchandise. |
| c) People Marketing | State shall shortlist & engage Celebrities as its brand ambassador for various themes and for national and international platforms. State shall also engage Influencers and Bloggers operating in the tourism sector. |
| d) Events | State shall participate in at least 5 International events and 10 National events on an annual basis, and shall organise at least 1 Mega Tourism Investment Summit every year. A Calendar of Events shall be drawn for all-year round with focus on a specific theme every month. |
| e) Destination Marketing Companies (DMCs) | State shall appoint professional marketing and public relation agencies in the overseas markets as DMC to strengthen Maharashtra's presence in international source markets. |
| f) Partnerships | State shall take up joint promotion & marketing efforts with other states and collaborate with Tour Operators and Online Travel Operators to curate travel itineraries and offerings, and carry out cultural exchange programs with other countries. |
8.2 Tourism Festivals — a special list of Maharashtra's events and festivals will be prepared and promoted, with an annual calendar prepared and publicized by the Directorate of Tourism. 8.3 Signage — DoT will install signage/boards at all major destinations and routes across the state. 8.4 Beneficiaries seeking these benefits are required to take prior approval from the Directorate of Tourism (DoT) as per prescribed norms.
8.5 Excellence Awards
Annual Tourism Awards will be instituted for recognition of excellence in tourism products and services as also for contribution to the growth of tourism in the State. The categories are: Accommodation Facility, Tour Operator, Travel Fleet operator, Tourist Infrastructure Project, Banquet/Convention Facility, Skills, Leading Tourism Initiative by a District, Blogger, Photographer, Restaurants, Start-up, Marketing Campaign, Best Tourism Villages, and any other category as decided by the DoT.
9. Ease of Doing Business
The Directorate of Tourism is in the process of creating a single-window clearance mechanism for various approvals/clearances required by tourism units in the state. The core objectives are: to enable an online one-stop shop for providing hassle free licensing approval; to reduce delays and improve efficiency in processing various applications; to remove duplication of information and redundancies in processes; and to provide automated workflow in accordance with the citizen charter of the respective department. This single window clearance system would be integrated with the National Single Window System.
As per the GR titled 'Regarding the launch of a single window system to facilitate the establishment of hospitality industry' dated 2 November 2020, only 10 permits/licenses and 9 self-certificates are required to facilitate the process of starting the hospitality industry in the state.
Investor Facilitation Cell — The Directorate of Tourism will setup an investor facilitation cell integrated with Maharashtra Industry, Trade and Investment Facilitation cell (MAITRI) of the Department of Industries. Its functions include project monitoring and review of existing projects, attracting fresh investments, and acting as a one stop connect for investors. For premium investors a dedicated professional acting as 'Relationship Manager' shall be assigned by the Department who would be one-point contact & coordinator between the State and the Investor.
10. Impact Assessment of Policy and Tourism Data Analytics
State shall undertake an annual assessment of the impact of the measures taken under this policy on the stipulated targets, based on a comprehensive data-based analysis comparing the baseline vis-à-vis achievement on the defined parameters. The State further intends to expand tourism data analysis to include demand side indicators such as tourist arrivals, stay duration, visitor spend, preferred destinations, origin, age group, GST collection, etc. and supply side indicators such as hotel rooms, density, price competitiveness, tourism potential, products, skilled workforce, taxes, ease of doing business, no. of jobs created, impact on GDP, etc. A Market Research and Data Analytical Cell is created at the Directorate of Tourism.
11. Tourism Mitra — Safe & Responsible Tourism
The DoT will form a special task force to ensure safe and responsible tourism. These officers will be deployed at the destinations through an agency (Maharashtra Security Force) and will not be considered employees during their tenure. Retired police / Maharashtra Security Force / any other agency available will be deployed by DoT on tourist destinations, appointed through an outsourced agency selected by DoT.
- •Identify top tourist destinations which attract a higher influx of tourists and deploy Tourism Mitra at these destinations.
- •Tourism Mitra will provide essential information to tourists and visitors on law, customs, culture, and attractions in the vicinity.
- •Tourism Mitra will also help in maintaining sustainable tourism practices at the tourist destination.
- •Tourism Mitra will also assist in monitoring of adventure tourism activities at various destinations with DoT and other local officers of forest or Archeology Department, and make tourists aware of the risk and safety in adventure tourism activities.
- •Tourism Mitra will also ensure safety of women and other tourists at the destinations.
- •Tourism Mitra will ensure prohibition on use of non-biodegradable / plastic waste, items etc. to maintain the cleanliness and homeostasis of the destination.
- •Tourism Mitra also to help in greening the destination.
MAHA Special Destination Development Program and Rural Tourism Promotion
12. MAHA Special Destination Development Program
Vision: To develop 50 sustainable special tourism destinations across the state and help generate jobs for local population. The Program is 100% state funded, with funds sanctioned by the Directorate of Tourism. The budget would be as per any new budgetary allocation by the State Government and/or earmarked from the funds assigned to the Regional Tourism Development Scheme (RTDS). 3% of funds are for Professional, Administrative and Office Expenses by DoT at State level, and 5% at Destination level.
Strategic Objectives
- •To spread and enhance footfalls, stay duration and per capita spend at the destinations by providing world class experience.
- •To generate jobs including business opportunities in the sector for local communities.
- •To educate and enhance the skills of local youth in tourism and hospitality.
- •To encourage private sector participation and attract investments.
- •To preserve and augment the local cultural & natural resources and reduce the carbon footprint.
Major Tourism Themes
- •Culture and Heritage
- •Spiritual Tourism
- •Adventure Tourism
- •Eco-Tourism
- •Wellness Tourism
- •MICE Tourism
- •Rural Tourism
- •Beach Tourism
- •Cruises — Ocean & Inland
- •Niche Tourism
Key strategy pillars: develop benchmarks and standards for major tourism themes; sustainable and responsible tourism; destination and tourist-centric approach; integrated and holistic development of tourism destination; focus on domestic tourism; policy and institutional reforms; operation and maintenance on sustainable basis; and synergy with other central and state schemes. The project proposal can be initiated by the District Collector who will develop the project proposal and submit it to the Directorate of Tourism through the Deputy Director at regional level. The State Sanctioning and Monitoring Committee (SSMC), chaired by the Secretary, Department of Tourism, considers recommendations for sanction of projects costing less than INR 50 Crore.
Non-admissible components under the Program: land acquisition for development; resettlement and rehabilitation package; improvement/investments in assets/structures owned by private entities; and rejuvenation/dredging/development of bunds of a water body (man-made & natural both).
13. Maharashtra Rural Tourism Promotion
To promote Rural Tourism, a competition has been initiated by the Directorate of Tourism. It focusses on 'Honoring the Soul of Maharashtra' while advancing its objectives to foster social and infrastructural development. It aims to identify villages with an unwavering commitment towards uplifting the rural economy and the preservation of cultural and natural heritage through tourism.
Areas of Evaluation
- •Cultural and Natural Resources
- •Economic Sustainability
- •Environmental Sustainability
- •Governance and Prioritization of Tourism
- •Health, Safety and Security
- •Promotion and Conservation of Cultural Resources
- •Social Sustainability
- •Tourism Development and Value Chain Integration
- •Infrastructure and Connectivity
Recognition Categories
- •Best Tourism Villages — Heritage
- •Best Tourism Villages — Agri Tourism
- •Best Tourism Villages — Craft
- •Best Tourism Villages — Responsible Tourism
- •Best Tourism Villages — Vibrant Villages
- •Best Tourism Villages — Adventure Tourism
- •Best Tourism Villages — Community-Based Tourism
- •Best Tourism Villages — Wellness
The winners/awardees of the competition will be facilitated by the Department of Tourism and shall further get the funds from the State Government to implement and develop the tourism infrastructure which they envisage. The broad areas for evaluation are based on the United Nations 2020-30 agenda for sustainable developmental goals.
Tourism Zones, Project Classification and Eligible Tourism Units
14.1 Tourism Zones
Tourism Zones are earmarked areas with specified boundaries offering large potential for tourism sector development. State shall notify these Zones from time to time based on existing tourism themes, attractions, offerings & future potential; connectivity by air, rail, road and waterways; connection with prominent travel itineraries; availability of basic infrastructure with respect to utilities such as power, water, health services; impact on natural & cultural environment; and any other parameter considered suitable by the State.
- •The Deputy Chief Executive Officer (Gram Panchayat) of the concerned Zilla Parishad will act as the District Tourism Coordinator at the district level for rural areas.
- •The Commissioner / Chief Officer of the concerned Municipal Corporation / Municipal Council for urban areas will act as Tourism Coordinating Officer.
- •The Deputy Collector (General Administration) of the concerned district will act as the District Tourism Officer.
- •All the tourism areas in the state are being declared as plastic free tourism areas, and compliance with notifications / rules issued under the Environment Protection Act is mandatory for tourists, organizations, NGOs and tourism stakeholders.
- •Under Swachh Bharat Abhiyan, the responsibility of providing facilities for drinking water, management of public toilets, solid waste management etc. will be the responsibility of the local bodies / administrations.
Regulations to be followed strictly in these Tourism Zones: zones declared as 'no single-use plastic' zones with complete ban and penalties; availability of clean drinking water / vending machines, public conveniences and waste disposal bins in every 2000 sqm; every Eligible Tourism Unit shall showcase artifacts, photographs, souvenirs, etc. of the local area & cuisine, destinations and culture; 100% Wi-Fi coverage; a Control Room with CCTV coverage at major tourist spots; 24x7 Tourist Police helpline; 24x7 fully equipped ambulance on call; and adequate street lighting and landscaping.
14.2.1 Mega and Ultra Mega Project Classification
A tourism unit will be awarded a mega/ultra-mega project status as per the Fixed Capital Investment (FCI) AND the direct employment generated.
| Type of Unit | Area | Zone | Fixed Capital Investment (INR crore) | Direct Employment Generation |
|---|---|---|---|---|
| Mega project unit | Mumbai, Thane, Navi Mumbai Municipal Area | A | 300 | 400 |
| Mega project unit | Nasik, Pune, Aurangabad, Nagpur Municipal Corporation | B | 150 | 200 |
| Mega project unit | Rest of the Maharashtra | C | 100 | 50 |
| Mega project unit | Specially Declared Tourism Zones | STZ/STD | 50 | 50 |
| Ultra Mega project unit | Entire state | — | 500 | 800 |
14.2.2 Large Tourism Units — large scale tourism units with investment more than Medium Services Enterprises as defined under the MSMED Act 2006 but less than Mega projects will be classified as large scale tourism units.
14.2.3 MSME Tourism Units
| Type of Project | Minimum Investment | Minimum Direct Employment Generation |
|---|---|---|
| Micro | Up to Rs.1 Cr | 10 |
| Small | Up to Rs.10 Cr | 15 |
| Medium | Up to Rs.50 Cr | 25 |
14.3 Eligible Tourism Units
| Category | Type of Unit |
|---|---|
| Accommodations (A) | Hotels / Motels / Youth Hostels / Youth Clubs; Resorts / Log Huts / Cottages |
| Accommodations (B) | Serviced Apartments, Apartment Hotel, Tourist Villas; Time-Sharing Resorts |
| Food & Beverages / Travel & Tourism / Entertainment & Recreation | Agro / Rural / Eco tourism units; Homestays / Bed & Breakfast / Vacation Rental Homes / Tented Accommodation / Tourist Apartments / Bamboo Huts / Tree House / mud cottages; Cruise boats / Yachts / House boats for tourist; Wayside Amenities; Restaurants / Food kiosks or Food Courts at Tourist destinations / Beach Shacks / Tents / Glassy Pods etc. with Scientific Waste Management facilities; MICE or Convention Centres; Exhibition Spaces, Wellness Centres; Tourism or Hospitality Training Centres / Hotel Management Institutes / Tourist facilitation centres; Ropeways / Cable Cars; Amusement Parks / Theme Parks / Adventure tourism units or parks; Golf Course, Caravan & Caravan Park, Heli Tourism projects, Unity Malls, AR-VR Zones, 7D and above Experience, Global Tourism Village, Art and Cultural Center; Cultural Centre / Amphitheatres / Theatres / Art Galleries / Viewing Gallery; Retail Zones such as shopping malls / Multiplex / Video Game Zones (only if part of any other Eligible Tourism Unit) |
| Other Tourism Units | Handloom / Handicraft shops; Development of adventure tourism landing sites; Development of Hospitality Parks; E-Vehicles for tourist; Restoration / conservation of Historical / Heritage structures / Accommodations / Buildings used as tourist attractions |
14.4.1 Capital Investment Incentive
All eligible tourism units as defined in this policy would be eligible for capital investment incentive as per the table below.
| Category | Type of Unit | Incentives |
|---|---|---|
| Accommodations (A) | Hotels / Motels / Youth Hostels / Youth Clubs; Resorts / Log Huts / Cottages | 20% of the eligible capital investment or INR 20 crore whatever is less |
| Accommodations (B) | Serviced Apartments, Tourist Villas; Time-Sharing Resorts; Agro / Rural / Eco tourism units; Homestays / Bed & Breakfast / Vacational Rental Homes / Tented Accommodation / Tourist Apartments / Bamboo Huts / Tree House / mud cottages; Cruise boats / Yachts / House boats for tourist. | 15% of the eligible capital investment or INR 15 crore whatever is less |
| Food & Beverages | Wayside Amenities; Restaurants / Food kiosks or Food Courts at Tourist destinations / Beach Shacks / Tents / Glassy Pods etc. with Scientific Waste Management facilities. | 15% of the eligible capital investment or INR 15 crore whatever is less |
| Travel & Tourism | MICE or Convention Centres; Exhibition Spaces, Wellness Centres; Tourism or Hospitality Training Centres / Hotel Management Institutes / Tourist facilitation centres etc. | 15% of the eligible capital investment or INR 15 crore whatever is less |
| Entertainment & Recreation | Ropeways / Cable Cars; Amusement Parks / Theme Parks / Adventure tourism units or parks; Golf Course, Caravan & Caravan Park, Heli Tourism projects, Unity Malls, AR-VR Zones, 7 D and above Experience, Global Tourism Village, Art and Cultural Center etc.; Cultural Centre / Amphitheatres / Theatres / Art Galleries / Viewing Gallery; Retail Zones such as shopping malls / Multiplex / Video Game Zones (only if its part of any other Eligible Tourism Unit) | 15% of the eligible capital investment or INR 15 crore whatever is less |
| Other Tourism Units | Handloom / Handicraft shops; Development of adventure tourism landing sites; E-Vehicles for tourist; Restoration / conservation of Historical / Heritage structures / Accommodations / Buildings used as tourist attractions. | 15% of the eligible capital investment or INR 10 Lakhs whatever is less |
| — | Ultra Mega Project Unit | 10% of the eligible capital investment or INR 25 cr. whatever is less. |
Other Fiscal Incentives by Zone and Unit Class
14.4.2 Large, Mega and Ultra Mega Tourism Projects
| Incentive | Zone A | Zone B | Zone C | STZ/STD | Ultra Mega |
|---|---|---|---|---|---|
| Eligibility Period (in years) | 5 | 7 | 10 | 10 | 15 |
| SGST reimbursement | 50% of SGST on net paid | 75% of SGST on net paid | 100% of SGST on net paid | 100% of SGST on net paid | 100% of SGST on Gross payable |
| Electricity duty exemption | 50% | 75% | 100% | 100% | 100% |
| Electricity tariff refund (difference between commercial and industrial tariff) | 50% | 75% | 100% | 100% | 100% |
| Interest subvention | Up to 5% on loan of up to INR 5 Crore; ceiling on total interest subvention INR 20 Lakhs within the eligible period | Up to 5% on loan of up to INR 10 Crore; ceiling INR 25 Lakhs of total interest paid within the eligible period | Up to 5% on loan of up to INR 15 Crore; ceiling INR 30 Lakhs of total interest paid within the eligible period | Up to 5% on loan of up to INR 20 Crore; ceiling INR 50 Lakhs within the eligible period | Up to 5% on loan of up to INR 25 Crore; ceiling INR 75 Lakhs within the eligible period |
| Stamp duty and Registration charges exemption | 50% | 75% | 100% | 100% | 100% |
14.4.3 MSME Tourism Units
| Incentive | Zone A | Zone B | Zone C | STZ/STD |
|---|---|---|---|---|
| Eligibility Period (in years) | 5 | 5 | 7 | 7 |
| SGST reimbursement | 50% of SGST on net paid | 75% of SGST on net paid | 100% of SGST on net paid | 100% of SGST on net paid |
| Electricity duty exemption | 50% | 75% | 100% | 100% |
| Electricity tariff refund (difference between commercial and industrial tariff) | 50% | 75% | 100% | 100% |
| Interest subvention | Up to 5% on loan of up to INR 5 Crore; ceiling INR 20 Lakhs within the eligibility period | Up to 5% on loan of up to INR 10 Crore; ceiling INR 25 Lakhs within the eligibility period | Up to 5% on loan of up to INR 15 Crore; ceiling INR 50 Lakhs within the eligibility period | Up to 5% on loan of up to INR 20 Crore; ceiling INR 50 Lakhs within the eligibility period |
| Stamp duty and Registration charges exemption | 50% | 75% | 100% | 100% |
14.4.4 Other Tourism Units
Applicable to Adventure Tourism Units (air, land & water based); Agro Tourism / Rural Tourism / Eco Tourism; Beach Shacks; Caravan & Caravan Park; Home Stay / Bed & Breakfast / Vacation Rental Homes / Tented Accommodation / Tourist Apartments; and other units mentioned in the eligible-units paragraph of this chapter.
| Incentive | Zone A | Zone B | Zone C | STZ/STD |
|---|---|---|---|---|
| Eligibility Period (in years) | 3 | 3 | 5 | 5 |
| SGST reimbursement | 50% of SGST on net paid | 75% of SGST on net paid | 100% of SGST on net paid | 100% of SGST on net paid |
| Electricity duty exemption | 50% | 75% | 100% | 100% |
| Electricity tariff refund | 50% | 75% | 100% | 100% |
| Interest subvention | Up to 5% on loan of up to INR 2 Crore; ceiling INR 5 Lakhs | Up to 5% on loan of up to INR 2 Crore; ceiling INR 5 Lakhs | Up to 5% on loan of up to INR 2 Crore; ceiling INR 10 Lakhs | Up to 5% on loan of up to INR 2 Crore; ceiling INR 10 Lakhs |
| Stamp duty and Registration charges exemption | 50% | 75% | 100% | 100% |
Quality Certification and Sustainability Incentives (All Classes)
| Incentive | Terms |
|---|---|
| Quality certification, Travel for LiFE Registration & Certification | Reimbursement offered up to 100%, or Rs.2.00 lakh for National Certification and Rs.10.00 lakh for International Certification. Eligible costs are the cost of certification (registration, application fees and other payments to certifying authority) and the cost of associated consulting, limited to 50% of the cost of certification. Only quality certifications recognized by the Department / MoT shall be eligible. Reimbursement shall be disbursed upon submission of proof of obtaining certification and its cross verification. |
| Sustainability Initiatives Incentive | Maximum percentage of investment in capital cost of implementing the sustainability initiatives: up to 25%. Ceiling on reimbursement per project: up to INR 25 Lakhs or actual GST paid cost, whichever is less. |
Stamp duty and registration charges exemption applies to sale / lease deeds executed in respect of purchase / lease of land / built-up area for a tourism project, provided that the sale deed or lease deed is entered into during the period of the Policy, and to mortgage and hypothecation for undertaking a tourism project during the period of the Policy.
Conditions Attaching to These Incentives
- •Capital Incentive shall be paid in 5 equal annual installments from the Commercial Operation Date (COD) at the end of each year. Investment done in the previous three years on the date of COD will be eligible only.
- •Any Eligible Tourism Unit which must have made first investment (date of purchase/work order) or obtained first disbursement of term loan or development/construction permission as an effective step on or after the date on which the policy is notified shall be considered eligible under this Policy.
- •For claiming eligibility, any new/expansion eligible unit shall commence the commercial operation and also acquire the fixed assets at site, put them to use, having paid for the same, within the permissible investment period. The permissible Investment Period will be 04 years prior to the COD.
- •The period of eligibility of incentives for Eligible Tourism Units as per Tourism Policy 2016 shall automatically get extended as per the eligible duration approved to those projects. Projects initiated under Tourism Policy 2016 that have not commenced commercial operations or have not received occupancy certificates shall henceforth be treated under Tourism Policy 2024.
- •Maximum incentive disbursement, i.e. the monetary ceiling per year, should be equal to Eligible Capital Investment divided by the eligibility period. Permissible incentives shall remain payable to the extent of eligible capital investment or eligibility period, whichever is earlier. Thereafter no extension shall be admissible.
- •Interest subventions would be applicable only on Term Loans.
- •The eligible tourism units who obtained or applied for a provisional Registration certificate under Tourism Policy 2024 will be eligible for capital incentives.
- •The Directorate of Tourism will approve the basket of incentives to all projects within the policy norms and guidelines.
- •The High Power Committee (HPC), under the Chief Secretary, will approve higher incentives/concessions and relaxing of conditions on a case-to-case basis for Mega & Ultra Mega projects. If further incentives/concessions are sought, the Cabinet Sub-committee on infrastructure will approve on a case-to-case basis.
- •Registration / Certification under mission Travel for LiFE is mandatory.
- •Registration with Directorate of Tourism, use of portals, booking platform and online applications will also be mandatory once the system is developed.
- •Above incentives shall not exceed the eligible Fixed Capital Investment of the project, within the given eligible period, whichever is earlier. For availing incentives, registered units have to apply for an eligibility certificate to the Directorate of Tourism.
Sustainability Initiatives eligible for the incentive: installation of rainwater harvesting measures; restoring water bodies by de-silting defunct water bodies within the premises; installation of mechanized eco-system based systems for sewage cleaning and zero liquid discharge solutions; installation of renewable energy generation units including solar P.V. panels, solar wind hybrid, mini wind turbine, solar water pump, solar lights, solar heaters and cooking systems; use of passenger and utility electric vehicles for transport of goods and personnel within the facility premises and EV buses to and from the facility; installation of wastewater treatment and recycling systems using technologies such as Activated Sludge Process (ASP), Membrane Bio-Reactors (MBR), Reverse Osmosis (RO) and eco-system based treatment; installation of smart solutions / IoT for water and wastewater; installation of onsite organic waste converter; and installation of pollution control devices (PCD).
VGF, Operator Turnover Rebates, Awards, Skilling and Special Category Support
14.4.5 Viability Gap Funding
Viability Gap Funding (VGF) applies where the project is essentially required to be implemented for a larger cause of tourism development and associated benefits but is not viable financially on a stand-alone basis. The quantum of financial support as VGF shall be in the form of a capital grant and/or operational grant at the stage of project construction and/or the first 04 years after COD. The amount of VGF shall be equivalent to the lowest bid for capital grant, subject to a maximum of 40 percent of the total project cost. The State shall take reference of model documents for PPP projects drafted by NITI Aayog and guidelines released by the Department of Economic Affairs, Ministry of Finance.
14.4.6 Additional Incentive for Women / SC / ST / Differently Abled
New Tourism Units owned and managed by women entrepreneurs / SC / ST / differently abled (with minimum equity participation of 51% in the entity) will be entitled to an additional 5% capital incentive.
14.4.7 Tax Rebate on Annual Turnover — Tour Operators, Agents, DMCs
| Type | Minimum Pax (Annual Per Operator) | Minimum Annual Turnover (Per Operator) | Tour Packages with 100% foreign national tourist | Tour packages on destinations other than Metro | In Metro and Municipal Corporation area |
|---|---|---|---|---|---|
| Travel Operators / Agents | 500 | INR 20,00,000 | 15% | 12% | 12% |
| MICE | 1500 | INR 10,00,00,000 | 15% | 12% | 12% |
| Destination Weddings | 1000 | INR 75,00,000 | 15% | 12% | 12% |
| Medical Tourism Operators (for International Patients only) | 500 | INR 20,00,000 | 15% | Not Applicable | Not Applicable |
- •Tour Operators / Agents / DMCs should register online declaring their intent and tentative tour circuits, number of tourists (male/female) etc. on the DoT portal or online system, prior to commencement of the tour.
- •Booking or planning should be through the DoT portal for availing the benefits, or the method as developed by DoT.
- •Providing data of the tourists to the Directorate will be mandatory.
- •GST Bills of Maharashtra State will only be accepted to calculate the turnover done in Maharashtra State, wherever required.
- •Final bill/application should be certified by a Chartered Accountant (CA) / Firm of CAs.
- •Bills will be reimbursed on a quarterly basis of the financial year.
- •Wedding Destinations list will be published by DoT in consultation with stakeholders.
- •Provision of insurance for tour operators and tourists visiting Maharashtra is allowed. Option of insurance will be available for tour packages booked through the government online portal or method as adopted.
14.4.8 Participation in Tourism Exhibitions, Travel Shows / Marts
| Participation In | Quantum of Financial Assistance |
|---|---|
| Tourism Event within Maharashtra | 50% of cost of rental of stall / space at the event or INR 2 Lakh, whichever is lower |
| Tourism Event outside Maharashtra | 50% of cost of rental of stall / space at the event or INR 3 Lakh, whichever is lower |
| International Tourism Event outside India | 50% of cost of rental of stall / space at the event or INR 5 Lakh, whichever is lower |
The above incentive will be provided to firms for promoting tourism products & offerings of Maharashtra State exclusively in the event. It would be given, on a first-come first-serve basis, to a maximum of 5 national (within & outside Maharashtra) and 5 international participations in a year. The assistance would be provided by way of reimbursement by the Directorate of Tourism.
14.4.9 Organizing Rural Tourism Fair / Annual Fair
| Category of Fair | Quantum of Financial Assistance |
|---|---|
| Major Fair | INR 10 lakhs per year per organizer |
| Minor Fair | INR 5 lakhs per year per organizer |
The list of major fairs would be issued by the Directorate of Tourism, Maharashtra. Incentive would be provided to a maximum of 3 events per year per organizer. State Government shall publish a 5-year calendar with fixed dates for major and minor sponsored tourism events.
14.4.10 YUVA Tourism
A one-time grant of INR 25,000 for one year will be provided to youth clubs constituted within government intermediate schools (GIC/GGIC) / Government Degree College / Navodaya Vidyalaya / Kendriya Vidyalaya / Shramik school (Atal) / educational institutions such as Kasturba Gandhi Vidyalaya, Government Industrial Training Institutes (ITIs), and all aided and unaided educational institutions, for tourism related activities as per the government resolution dated 18th July 2023. Financial assistance will be through the monitoring and executing agency as stipulated by MoT under the YUVA Tourism Policy.
14.4.11 Tourism Awards
| Type of Award | District Level | Division Level | State Level | Awardee |
|---|---|---|---|---|
| Best Tourism Village | — | INR 5 Cr | INR 10 Cr | Collector, Divisional Commissioner, Local Self Government |
| Best Homestay | INR 25,000 | INR 50,000 | INR 1 Lakh | Homestay |
| Best Agro Tourism units | INR 25,000 | INR 50,000 | INR 1 Lakh | Agro Tourism Unit |
14.4.12 Hospitality Training and Affiliation of Home Stays / Villas
| Item | Incentive |
|---|---|
| Hospitality unit which will send its employees, tour guides etc. for hospitality training through a reputed accredited Institute / College etc. | Reimbursement of 75% of the cost of fees paid for short/medium term course/training or INR 12,000, whichever is less |
| Hospitality units which will establish affiliation with Home stays or their Cluster, Tourist villas, Agro Tourism units for quality improvement, skilling of owners of such affiliated units, hand-holding, training etc. | The two parties will sign an MoU and will receive SGST reimbursement for the turnover achieved through the MoU |
14.4.13 Skill Development Programs
- •Courses and modules on tourism (including foreign language skills) will be provided to individuals who will be employed by hoteliers, tour operators etc. registered under the Directorate of Tourism. Maximum 600 individuals can avail this incentive per year. One person can avail this scheme at a time. 100% of the course fee or a maximum of Rs.12,500, whichever is less, will be paid per student for a course of fifteen days or more.
- •Tourist guides near local tourist areas registered under the Directorate of Tourism will be paid a monthly remuneration of Rs.7,500/-, given for a period of three months. The guide should have a foreign language certificate, guide training certificate, registration with the Directorate of Tourism, provide information about planned trips on the DoT portal, and successfully complete at least 10 trips per month. Maximum 100 tour guides per division in the state will avail this benefit, as a one-time incentive during the policy period.
- •Industry bodies / chambers of commerce / recognized tourism and hospitality institutions are encouraged to utilize their CSR funds for the development of tourism human resources for the state.
14.4.14 Promotion of Research in Tourism / Hospitality Industry
Travel Associations / Hotel Associations / Chambers of Commerce / other travel and hospitality organizations / nominated and registered NGOs, management institutions and universities recognized and registered with the Directorate of Tourism will be given financial support for 5 proposals per year, selected by the Principal Secretary Tourism Committee after inviting applications and scrutinizing the proposals, to a maximum limit of Rs. 10 Lakhs. The research topic will be decided every year according to the relevance and need of the industry. Preference will be given to research conducted through recognized hospitality organizations and tourism, hospitality and management academic institutions.
14.4.15 ICT (Information and Communication Technology) Enablement
- •An incentive of up to Rs.10 lakh per annum will be given for organizing and supporting national and international tour & travel marts, seminars, exhibitions and other events in the State which employ digital platforms and new Information Technology. Only one such incentive shall be admissible in a financial year.
- •Tour and travel operators registered with the Directorate of Tourism will be eligible to receive a one-time financial incentive of 25% of production cost up to INR 10 lakhs for production of audio/video guide, digital publicity material (digital platform / mobile application / website / metaverse), artificial intelligence, robotics and virtual reality. An incentive of 25 per cent of the expenditure or Rs.10 lakh will be admissible to only 10 entities in a financial year. This grant will be applicable only for publicity and promotion of tourist places in the state.
14.4.16 Reviving Scarce Art, Culture and Cuisine
A one-time incentive of up to INR 5 Lakh will be granted to individuals/groups involved in conservation, promotion and revival of scarce or endangered indigenous art, music, craft, folk dance, and cuisine of Maharashtra within a range of 50 kms from famous tourist destinations. The group/individual would be selected by a committee headed by the Principal Secretary (Tourism). Registration with the Directorate of Tourism is mandatory. Only 10 individuals/groups per year will be encouraged, on a first registration / first application basis.
14.4.17 – 14.4.19 Innovation, Differently Abled Employment and Eco Certification
| Incentive | Terms |
|---|---|
| 14.4.17 Innovative products / services | An incentive of Rs.50,000 will be awarded by the Directorate of Tourism to 10 innovative tourism projects which have been successfully implemented in the state in a new and innovative manner. |
| 14.4.18 Employing differently abled | A tourism project in which more than 5 workers belong to the disabled category will be given an incentive of Rs.1500 per month per worker for disabled workers. |
| 14.4.19 Eco Tourism Certification | For the first 10 projects which meet the criteria of Sustainable Tourism of the Union Ministry of Tourism, the incentive will be admissible to the extent of Rs.10 lakh for reimbursement of expenses. The benefit will be admissible only once per project. Preference will be given to project owners whose projects have been certified by organizations such as GRIHA / IGBC / LEED. |
14.5 What Counts as Eligible Capital Investment — and What Does Not
14.5.1 Eligible Capital Asset (ECI)
"Eligible Capital Asset" or "ECI" means infrastructure (fences, internal roads, signs, toilets and other basic infrastructure) including the following elements:
- •Structures and buildings; trees
- •Indigenous and imported machinery and equipment
- •Material handling equipment
- •Mechanical, electrical and plumbing installations
- •Fixtures, furniture and fittings
- •Solid and liquid waste treatment facilities
- •Transformer generator
- •Captive power plants, renewable energy sources etc.
- •Includes utility and installation charges etc. along with the above and other ancillary facilities installed for use in the premises
14.5.2 Components Ineligible for ECI
- •Land cost for capital incentives, except for only SGST refund
- •Only capital investment made within the last 4 years from the date of commercial operational date of the project will be eligible. Investments made during earlier periods will not be eligible for incentives.
- •Investments in intangible assets, including without limitation intellectual property rights and goodwill, shall be ineligible.
- •Grant or similar financial assistance received from State / Central Government or any other agency shall not be eligible for incentive.
14.5.3 Ownership and Lease Conditions
- •All capital assets should have been paid for and should be owned or leased by the project. For a building, the lease shall be no less than 15 years; for all other fixed assets, no less than half the estimated residual lifetime of the asset (where such residual lifetime shall be estimated by a licensed engineer).
- •Capital assets that are leased shall be valued at the Net Present Value of said assets, as on the date of execution of the lease deed or date of MoU (if applicable), whichever is later, using a discount rate of 10%, or as may be notified from time to time, provided that the lease is executed within the investment period.
14.5.4 Further Exclusions
All capital assets should be used and installed only within the Project Site. Eligible investment in ECI should not include pre-construction expenses and cost of consultant; capitalized interest; or working capital. In case of expansion projects, ECI shall be calculated for the expansion component only, and expansion should be more than 50% of existing capacity (e.g. rooms / rides etc.).
14.6 Industry Status, FSI, Clearances and Sector-Specific Relaxations
14.6.1 Agro Tourism
- •Agri-tourism business will henceforth be recognized as agri-business such as goat rearing, dairying, sericulture, bee keeping etc.
- •Agri-tourism license will be issued to the farmers for 10 years after verification by concerned competent authorities.
- •The Directorate of Tourism shall encourage skill development and training for agri-tourism industries.
- •Farmers can sell agricultural produce or local products, handicrafts, etc. to the tourists / visitors.
- •Electricity will be charged at domestic rates for homestays in agri-tourism industries.
- •Accommodations such as temporary tents and pods, mobile houses, tree houses, tribal huts, eco houses, scaffolding, Vedic houses etc. are permitted.
- •A farmer will no longer require a non-agricultural license for agritourism. However, information about the activities of the concerned agri-tourism units should be provided to the revenue department of that area.
14.6.2 Wellness Tourism — such a unit would be eligible for incentives if the project owner enters into a long lease agreement with the farmer for at least 10 years.
14.6.3 Caravan Tourism — permission is being given to operate caravans / camper trucks / vans for tourism purposes in the state, with the State Transport Commissioner enforcing registration of vehicles. Permits for parking of such vehicles shall be permitted by local authorities, preferably in public parking areas for caravans. The vehicles should be given the status of tourist vehicles by the concerned authority. All caravan holders will be required to register with the Directorate of Tourism.
14.6.4 – 14.6.10 Tax, Licence and Clearance Relaxations
| Provision | What It Grants |
|---|---|
| 14.6.4 Non-Agricultural Tax & Development charges exemption | Full exemption from non-agricultural tax and non-agricultural permit shall be admissible to all tourism projects, applicable to all projects executed by MTDC / Directorate of Tourism or private investors. Agri tourism industry, caravan park, Heli tourism project, EV charging stations and adventure sports will not require non-agricultural permission. Development charges will be exempted while sanctioning the tourism/hospitality component. |
| 14.6.5 Renewal of Licenses and Clearances | Instead of the present annual renewal for licences/permits such as residence permit, food permit, police permit, licence under the Shops and Establishments Act and licence under the Food and Drug Administration, renewal should be done every 5 years by the concerned authority. |
| 14.6.6 Package Scheme of Incentives | Incentivize tourism units in the State by linking it to the Package Scheme of Incentives, 2019 of the Department of Industries, Energy and Labour, or any modifications thereafter. |
| 14.6.7 Benefits of Industry | All tourism projects covered under this policy will be considered as "Industry" for the purposes of other benefits accruing to projects defined as Industry. |
| 14.6.8 Infrastructure Support | The State shall on top priority provide infrastructure support like road, water supply connection, electric connectivity (substation, transformer, service cable, transmission line etc.), with fast shifting of existing electric poles, cables and junction boxes to enable construction and safe movement of traffic for the tourism unit. |
| 14.6.9 Open access electricity supply | The State shall allow all tourism units covered under this policy to get power through open access. |
| 14.6.10 Environment and Fire Clearance | The State will facilitate Environment and fire clearance within 01 month for all tourism units covered under this Policy, wherever applicable as per the Environment Protection Act, 1986. |
14.6.11 Additional FSI and Space Utilization
| Minimum Road Width | Maximum Permissible FSI — Greater Mumbai Region | Maximum Permissible FSI — Rest of Maharashtra |
|---|---|---|
| 12 m | Up to 3 | Up to 3 |
| 18 m | Up to 4 | Up to 3.5 |
| 27 m | Up to 5 | Up to 4 |
- •Additional FSI limit shall be applicable as above or as per the Local DCR norms, whichever is higher, excluding in Agriculture Zone, NDZ, or any other special zone declared by the Urban Development Department, where the maximum Additional FSI limit shall remain as per prevailing Development Control Regulation.
- •For Brihanmumbai Municipal Corporation Area: as per DCPR-2034, all public and private Hospitality Parks shall be admissible additional FSI by levying a premium at the rate of 50% of the prevailing rate of premium for the area.
- •For the Rest of Maharashtra: in Vidarbha, Marathawada, Dhule, Nagpur, Ratnagiri and Sindhudurg, no premium will be charged for additional FSI / ToD / Ancillary FSI. Elsewhere, additional FSI shall be permissible to all public and private Hospitality Parks by levying a premium at 50% of the prevailing rate.
- •For a Central Business District: all registered public and private Hospitality Parks in the particular CBD will be entitled to permissible additional FSI by levying a premium at 50% of the existing rate as mentioned in the DCPR of the Central Business District.
- •Other applicable FSIs like Fungible and Ancillary FSI will be applicable as per local DCR / UDCPR / DCPR norms.
- •The developer will be allowed to pay the premium, development charges, ancillary charges and other charges for the increased additional FSI in instalments.
- •Activities exempted from FSI: basement parking, storage and space used for Diesel Generator (DG) sets installation will not be considered as part of FSI.
Relaxed Restrictions of Buildings — DCRs will be suitably amended on parameters such as parking norms, height of floor, covered balcony allowed in corridors like Metro, DG sets, FSI etc., as per provisions of the National Building Code. Provision of Recreational Floor — in a hotel building having height more than 15 m, a recreational floor may be allowed: the height of such floor shall be up to 4.5 m and shall be open on all sides; it shall be used for recreational purposes including construction of a swimming pool and shall be in addition to the recreational open space required under UDCPR; one such floor may be allowed at every 20 m height, with the first allowed after 15 m height; such floor shall not be counted in FSI, however ancillary constructions like changing room and wash room shall be computed in FSI.
Mix Land Use Development is allowed. However, incentives under this policy will be limited to area and assets developed, owned and used for tourism purpose only. The other non-tourism assets not having any incentives within the project, such as villas, institutes, village/small scale industries, shall be disposable by sale or long lease at the discretion of the proponent. Extension of eligible time period — a maximum of 2 years, in the event of unavoidable circumstances such as natural calamities, disasters or epidemic, can be given by the HPC constituted under the Chief Secretary.
15. Three-Tier Governance and 16. Budgetary Sanction
| Tier | Role |
|---|---|
| 15.1 High Powered Committee (HPC) | Under the Chief Secretary, for the approval of Mega & Ultra Mega Projects and for the status review of the tourism strategy. |
| 15.2 Steering Committee | Under the chairmanship of the Principal Secretary (Tourism), for the implementation of the Maharashtra Tourism Policy 2024 and facilitating investments in the state. |
| 15.3 Nodal Implementing Agency | Directorate of Tourism, Government of Maharashtra will act as nodal implementing agency and will issue operational guidelines wherever required. DoT will be responsible for execution and implementation of the Policy in the State. |
15.4 For implementation of all aspects of this policy, the Directorate of Tourism is approved to appoint manpower — Consultants/Experts/Architects/Engineers, Project Officers, Data Analysts, Tourism Experts and Law Officers at HQ and Divisional offices — through the external source system as per prevailing government procedure. Financial assistance required for these appointments will be provided to the Directorate of Tourism.
15.6 Appointment of Tourism Mitra — Tourism Mitra will be deputed through external agencies to provide counselling to tourists at the tourist spot, to provide information about the spot, to guide on conservation and cleanliness, and to inform the concerned police system / district administration about illegal activities, breach of peace, or violation of government regulations at the spot. 15.7 As part of the policy implementation, DoT will establish the MAHA Destination Programme, Rural Tourism and Tourism Excellence Awards, Data Research and Analysis Cell and Investment Facilitation Cell.
Definitions of Eligible Tourism Units
| Unit | Definition / Minimum Specification |
|---|---|
| Acquired Tourism Unit | Tourism units acquired by any existing entity. Eligible for incentives subject to: (1) the land or property title deed should be in the name of the new owner; (2) if the acquired unit availed incentives under Maharashtra Tourism Policy 2016, it would be eligible under Policy 2024 for the remaining time period and only for those incentives not availed before. |
| Adventure Tourism Unit | Involves exploration or travel with perceived risk, potentially requiring specialized skills. Classified as Land-Based (ATV tours, bungee jumping, cycling tours, jeep safaris, motorcycle tours, mountaineering, nature walks/bird watching, rock climbing, Segway tours, trekking, wildlife safaris, zip wires and high ropes courses), Water-Based (kayaking, rafting, river cruising, water sports centers) and Air-Based (hot air ballooning, paragliding, sky diving). Must provide required equipment with trained staff, requisite permissions, and minimum facilities like restaurant, drinking water supply, staying arrangements and toilet where required. |
| Adventure Tourism Landing Sites | Developing land area for landing and take off for air-based adventure tourism activities. |
| Agro Tourism Unit | Accommodation with attached bathroom on/near a working farm or agricultural field constructed especially for tourists and separate from the usual residence of the farm owner. Reception area at the entrance, minimum 02 lettable rooms. Must include at least one of: agriculture farming, horticulture orchard/garden, fishpond, dairy farm, animal husbandry unit, farm tours, farm store, or other activities as decided by DoT. |
| Amusement Park | A permanent ticketed entry facility where at least 8 amusement rides are installed, with a minimum area of 20,000 sq.m. |
| Arts and Cultural Centre | Space to work for at least 10 artisans to display different crafts, an exhibition area of not less than 1000 sq.ft., a multipurpose hall for folk shows, performing arts and film screening. A restaurant and toilet blocks should also be provided. |
| Beach Shacks | Erection of temporary beach shacks / deck beds / umbrellas / huts / glossy pods / bamboo huts / tree houses and other temporary seasonal structures by a private entity as per the Beach Shack Policy notified vide GR No. TDS 2020/02/Sr. No. 138 dated 17 August 2020. Special permission will be given to green and eco-friendly structures. Waste collection and scientific disposal by the individual unit is mandatory. |
| Bed & Breakfast / Homestays / Vacation Rental Homes | Units wherein the tourist resides with the owner or a family member in the usual place of residence. Minimum 01 lettable room. Must follow the guidelines of the Bed and Breakfast Scheme of the Ministry of Tourism, Government of India, or DoT as per state policies, and be registered with the Directorate of Tourism. |
| Caravan / Caravan Park | May be motorized/vehicle-based. A Caravan Park should have capacity to handle at least 05 participants simultaneously, and should have operated for at least three months before submitting an application for incentives. |
| Cruise boats / Yachts / House boats | Designed or modified to be used as a floating accommodation facility with at least 02 beds, separate toilets for female and male, and trained staff for safety norms. Must remain in operation for a minimum of 90 days every year for 5 years from the Date of Commencement of Commercial Operations. |
| Eco Tourism Unit | Accommodation in ecotourism destinations such as forests, dam sites, reservoirs and water bodies, with minimum 02 lettable rooms with attached bathrooms. Infrastructure shall conform to environment-friendly, low impact aesthetic architecture, preferably including solar energy, waste recycling, rainwater harvesting, water conservation, natural cross-ventilation, energy conservation and proper sewage disposal. |
| Expansion of Tourism Project | Any existing eligible Tourism Project that undertakes an expansion of more than 50% of its existing capacity (e.g. rooms / rides) and commences commercial operation during the Operative Period of the Policy. |
| Global Tourism Village | Initiatives aimed at transforming certain areas or destinations into ideal tourist spots with global appeal, involving developing infrastructure, promoting local culture and attractions, implementing sustainable tourism practices, and marketing the destination internationally. |
| Golf Course | Minimum of 9 holes, land area not less than 10 hectares, design and drainage worked out so there is no water logging, reliable adequate water supply, satisfactory club house, clear access to non-member tourists with transparent charges, parking for at least 100 vehicles, public toilet and drinking water facility. |
| Heritage Hotel | A palace, haveli or darbargrih built in a traditional style prior to 1950. Façade, architectural features and general construction should have distinctive qualities, ambience and décor consistent with a traditional lifestyle. Minimum 10 lettable rooms. Facilities and services as per Department of Tourism, Government of India guidelines. |
| Heli Tourism | Use of helicopters to facilitate tourism and sightseeing activities, allowing tourists aerial views of landmarks, landscapes and cities, and access to remote areas otherwise difficult to reach. |
| Hospitality Park | Development of parks comprising a cluster of tourism & hospitality related units (concept similar to MIDC). Total area not less than 100 hectares. Can be developed on private or government land or long leased land. |
| Hotel | Facilities matching establishments in the 1 to 5 star categories per Department of Tourism, Govt. of India guidelines, with a category certificate obtained. Minimum 10 lettable rooms with attached bathrooms and a public toilet for visitors. Travel for LiFE certification is mandatory; Swachhata Green Leaf Rating or other certification mandatory as and when applicable. Privately owned forts and palaces can be converted into heritage hotels and will also be considered. |
| Log huts / Cottages / Bamboo Huts / Tree House | Accommodation with bathroom facilities of minimum 02 lettable rooms. Structures typically made of wood logs or similar materials, designed aesthetically and in harmony with natural surroundings. |
| Medical Tourism | Units engaged in yoga centers, ayurveda centers, destination spas and wellness centers. |
| MICE or Convention Centre | Facilities to hold meetings, corporate events, convocations and exhibitions with at least one hall of minimum seating capacity of 1000 persons, vehicle parking for not less than 200 cars and 20 coaches/buses, and E-Charging Stations. Must obtain category certification from Ministry of Tourism, Government of India, or DoT. |
| Motel | Located on a National Highway, State Highway or Main District Road (MDR), or within short distance from such roads. At least 10 lettable rooms all with attached bathrooms, restaurant/dining hall with sitting area, public toilet and first aid centre. |
| Mud Cottages | Accommodation made from earth and other organic materials such as straw, sticks and manure, with minimum 02 lettable rooms with attached bathrooms. |
| Resorts | Minimum 10 lettable rooms with attached bathrooms. Unless a hill station or a tribal, agricultural or ecological location not requiring air conditioning, at least 35% of rooms should be air-conditioned. Friendly accessibility for differently abled and at least 4 of: indoor games, conference room, swimming pool, tennis/badminton court or golf or other outdoor games area, health club, lounge, playing area. |
| Restaurant / Food Kiosks / Food Court | Minimum 10-seater capacity in aggregate with washrooms, and requisite licenses/permissions from all concerned departments including FSSAI. |
| Ropeways / Cable Car | An environment-friendly means of travel through a rope propelled vehicle / gondola, with facility for safe boarding and deboarding, Control & Administrative Room, waiting lounge, gondola parking space, DG room, emergency/medical aid, and manpower trained from a registered training centre. |
| Rural Tourism Unit | Accommodation with attached bathroom constructed especially for tourists, a reception area at the entrance, and minimum 2 lettable rooms. Must include: (1) showcase of rural life, art, culture, craft, cuisine and heritage of the State, (2) souvenir shop, (3) other activities as decided by DoT. |
| Serviced / Tourist Apartments / Apartment Hotel | Minimum 3 lettable apartments. Each apartment: minimum two rooms and a kitchenette, carpet area not less than 30 sq.m, at least one bathroom attached to the bedroom, telephone facility. At least 50% of apartments air-conditioned. At least two of: indoor games, swimming pool, tennis/badminton or other outdoor games, health club. Parking of 5 sq.m per apartment. Centralized kitchen, pantry, restaurant, shopping arcade, lounge, refrigeration, linen storage and housekeeping areas of at least 100 sq.m carpet area. |
| Tented Accommodation / Glassy Pods | Gross carpet area of at least 200 sqm, minimum 10 fixed tents/glass pods with attached toilets, adequate electricity, water supply, sewerage disposal and drainage. Must remain in operation for a minimum of 90 days every year for 5 years from the Date of Commencement of Commercial Operations. |
| Theme Park | A recreational tourism unit having facilities including amusement rides / adventure rides / water rides / landscaped garden. Rides and recreational facilities created in commercial malls or multiplexes shall not be treated as Theme parks. Must have digital payment facility, information booths, medical emergency services, adequate parking, adequate toilets, baby feeding room, drinking water facility, and solid and liquid waste management facility. |
| Time-sharing resorts | A type of property ownership where multiple individuals share ownership of a property, typically a vacation property, on a scheduled basis, each owner allocated a certain period (often one week) each year with exclusive use. |
| Tourism & Hospitality Training Institute | An Eligible Tourism Unit for training and developing skilled manpower in the tourism and hospitality industry, offering tourism / hospitality / foreign language / live performance of dance and singing courses recognized or certified by regulatory authorities, registered on the National Portal of Skill India / Maharashtra State Board of Skill, Vocational Education and Training, or the Department of Tourism. |
| Tourist Villas | Minimum 3 lettable villas. Each villa: minimum two rooms and a kitchenette equipped for at least three inmates, at least one bathroom attached to the bedroom, telephone facility. At least 50% of the apartments should have air-conditioned bedrooms. Provision for entertainment purposes. |
| Water Sports | Set up at a beach, lakeside or riverside along with a pontoon/jetty, offering at least 02 water sport facilities (parasailing, water-scooters, hovercraft, water-skiing etc.). Adequate changing rooms, showers, lockers, separate toilet blocks for ladies and gents, a restaurant, and trained staff for safety norms prescribed by the Government of Maharashtra. |
| Water Park | Area of 5 acres and minimum of five water sites, capacity to handle at least 100 slides simultaneously, trained supervisors for safety norms, restaurants and adequate changing rooms, lockers, showers and separate toilet blocks for ladies and gents. |
| Wayside Amenities | A common facility centre on National Highways, tourist destinations, State Highways and Major District Roads, or within a short distance from such roads. Must have (a) Food Plaza of minimum 10-seater capacity, (b) public convenience, (c) emergency/medical facilities, (d) parking facility, (e) cafeteria with basic tourist amenities. |
| Wellness / Health Farm | Located in an area free from pollution and noise with a salubrious environment. At least 8 lettable rooms with attached bathrooms and at least a 9 feet approach road. At least six of: health club, gymnasium, yoga/meditation area, outdoor exercise areas, indoor games, outdoor games, swimming pool, briefing area, jogging tracks, horse riding facility, wellness & yoga, high density plantation. Must include a farm to grow fruits, vegetables, herbs, timber, orchards and grains admeasuring at least 500 sq.m. |
| Youth Hostel / Youth Clubs | Shared dormitory-like sleeping rooms, shared bathrooms and common areas, solely for tourism purpose, with minimum 10 lettable beds and first aid facilities. |
The Annexure also defines Adventure Sports Competition, Farmer Producer Group (FPG), Joint Forest Management Committee (JFMC), Self Help Group (SHG), Sponsored Tourism Events, Tour Packages, Tourism Clusters / Societies / Trust, Tourism Federation and Village Committees as participating or organising entities under the Policy.