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Operational Guidelines for Uttarakhand Tourism Policy 2023

Operational
Guidelines

Uttarakhand Tourism Policy

2023
Uttarakhand Tourism Development Board

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www.uttarakhandtourism.gov.in
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List of Abbreviations

BUA Built Up Area

CAF Common Application Form

CEO Chief Executive Officer

COD Commercial Operations Date

CAPEX Capital Expenditure

DGCA Directorate General of Civil Aviation

DLCT District Level Committee for Tourism

DLEC District Level Empowered Committee

DTDO District Tourism Development Officer

ECA Eligible Capital Assets

ECS Equivalent Car Space

F&B Food and Beverage

GoUK Government of Uttarakhand

MICE Meetings, Incentives, Conferences and Exhibitions

NBFC Non-Banking Financial Company

OEM Original Equipment Manufacturer

OTA Online Travel Agency

PWD Public Works Department

SGST State Goods and Services Tax

SLEC State Level Empowered Committee

TFIC Tourism Investment Facilitation Centre

UTDB Uttarakhand Tourism Development Board

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Definitions
Additional Incentive
shall mean an extra or supplementary incentives for Capital Investment Subsidy (in addition to SGST
linked subsidy) as defined in Uttarakhand Tourism Policy 2023

COD
“COD” shall mean Commercial Operations Date or the date when the Tourism Unit starts operations.
COD for expansion / diversification unit means date when the expanded / diversified component of
the Tourism Unit starts operations

Eligible Capital Assets

“Eligible Capital Assets” or “ECA” shall mean and include site-level infrastructure (fencing,
construction of internal roads, and other basic infrastructure facilities); structures & buildings; plants,
indigenous & imported machinery & equipment, material handling equipment; mechanical, electrical
& plumbing installations, fixtures, furniture & fittings; utilities including waste treatment facilities,
transformers, generators, captive power plants, etc., and other supportive facilities installed for use
in the premises and includes installation charges. ECA shall not include:
 Land
 Intangible assets including, without limitation, Intellectual Property rights and goodwill

All capital assets should have been paid for and should be owned or leased by the project, provided
that the duration of such lease shall be:
 For building, no less than 10 years; and
 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, in the manner that may be
specified by the Government of Uttarakhand, from time to time)

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.

All capital assets should be used and installed only within the Project Site. Eligible investment in ECA
shall not include:
 Pre-construction expenses and cost of consultant
 Capitalized interest
 Working capital

In case of Expansion projects, the ECA shall be counted only for the expansion component, as per the
calculation outlined above.

Eligible Tourism Unit

refers to the list of Tourism Units identified by the Department of Tourism Policy 2023 and
incorporated in the section 3 (Three) in operating guidelines with NIC Code. Eligible Tourism Units
shall also qualify Minimum Investment, Minimum infra /amenity and specific conditions defined in
document.

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Existing Tourism Unit

shall mean a Tourism Unit that has been established and operationalized before the operative period
of Uttarakhand Tourism Policy 2023

Expansion Tourism Unit

shall mean an Existing Eligible Tourism Unit that is taking up an expansion. The incremental / expanded
development should satisfy minimum investment and infra / amenities as define in Section 3 (Three)
in Operational Guidelines.

Eligible Turnover
Eligible Turnover is defined as the turnover generated by the specific activities (as defined in the
Policy) in the preceding 12 months against which SGST has been paid by the entity.

Maximum Capital Subsidy

refers to the upper limit or cap set on the amount of subsidy as defined in Uttarakhand Tourism Policy
2023

Minimum investment
means the quantum of minimum investment in ECA to be mandatorily undertaken by the Eligible
Tourism Unit to be eligible for Capital Investment Subsidy, Additional Incentive, Reimbursement of
Electricity duty, and Reimbursement of Stamp Duty under Uttarakhand Tourism Policy 2023.

Minimum Infa/Amenities
means the minimum infrastructure and amenities that must be mandatorily developed by Eligible
Tourism Unit to be eligible for Capital Investment Subsidy, Additional Incentive, Reimbursement of
Electricity duty, and Reimbursement of Stamp Duty under Uttarakhand Tourism Policy 2023.

Nodal Body / Agency

shall means Uttarakhand Tourism Development Board (UTDB), which shall be the implementation and
administration agency for the Policy

NIC Codes
shall mean National Industrial Classification Codes as specified by Central Statistical Organization /
Government of India

New Tourism Unit

shall mean an Eligible Tourism Unit that has been established and operationalized during the operative
period of Uttarakhand Tourism Policy 2023.

State Government
Shall mean Government of Uttarakhand

SGST
shall mean the State Goods and Service Tax, under Uttarakhand Goods and Services Tax Act

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Subsidy Period
The beginning of “5 years” or “10 years” of the period during which the subsidy shall be paid, as the
case may be, counted from the date of COD.

SGST Reimbursement
shall refer to Net SGST reimbursement - meaning that the eligible unit will claim and receive
reimbursement of SGST amount against the output liability of SGST on sale of products / services after
utilizing all the ITC (input tax credit)

Specific Conditions
means the specific conditions that must be mandatorily fulfilled by Eligible Tourism Unit to be eligible
for Capital Investment Subsidy, Additional Incentive, Reimbursement of Electricity duty, and
Reimbursement of Stamp Duty under Uttarakhand Tourism Policy 2023.

Tourism Unit
shall mean a legal entity under the relevant law providing any service related to tourism

Turnover
Shall have the meaning as ascribed under Companies Act 2013 and amended thereafter from time to
time.

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Contents

1 Introduction 10

2 Institutional Mechanism 11

3 Eligible Tourism Units 13

4 Application Process 18

5 Timelines 26

6 Required Documentation 27

7 General Conditions for Availing Incentives 33

8 Right to Modify / Amend 34

9 Authority to Issue Clarifications 34

10 Rectification of Mistake 34

11 Appeal 34

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1 Introduction
Department of Tourism, Government of Uttarakhand, has announced the Uttarakhand Tourism Policy
2023, vide Government Order No. TS-1-UTDB/21/2022-VI-1-Tourism Dept. I/112351/2023 dated 5th
April 2023. The Policy shall remain operational till 31st March 2030. It is a comprehensive forward-
looking policy to assist and encourage development of tourism in the state. The Tourism Policy is
driven by the philosophy of enabling all stakeholders involved in the tourism sector to benefit from
Uttarakhand’s growth story.

To enable effective implementation of the Policy and ensure achievement of objectives set out
therein, Department of Tourism, Government of Uttarakhand is now issuing these Operational
Guidelines for Uttarakhand Tourism Policy 2023. These guidelines include:
 Requirements / criteria for approval of Tourism Units as per the Uttarakhand Tourism Policy
2023
 Detailing the procedures to be followed to claim incentives, subsidies for sanctioned
projects and disbursements of claims applicable to Tourism Units

These guidelines shall only be applicable on projects which are accorded In-Principle approval under
“The Uttarakhand Enterprise Single Window Facilitation and Clearance Act, 2012” after the
notification of “Uttarakhand Tourism Policy 2023”.

Further, any applicants who had applied for but did not receive In-Principle approval under Uttrakhand
Tourism Policy 2018, shall also be eligible for registering a fresh application under this Policy.

The Operational Guidelines for Uttarakhand Tourism Policy 2023 are detailed overleaf.

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2 Institutional Mechanism
Details on institutional mechanism for incentive approval and disbursement.

State Level Empowered Committee (SLEC) formed under the provisions of Uttarakhand Single
Window Clearance Act 2012 shall oversee the execution of Uttarakhand Tourism Policy 2023. The SLEC
would provide the in-principle approval for non-MSME projects (investment greater than INR 50 Cr or
as amended from time to time) and approve disbursement for all projects under this Policy post ITC
and DLCT review.

Integrated Tourism Committee (ITC) shall be formed under the Chairmanship of CEO UTDB and shall
basis DLCT report and documentation review send disbursement recommendations to SLEC.
Constitution of ITC shall be as follows:
 Chief Executive Officer, UTDB (Chairperson)
 Additional Chief Executive Officer, UTDB
 Joint Commissioner, State Tax
 Director Finance, UTDB (Convener)
 AGM / CM, State Level Bankers Committee
 Nodal Officer nominated by CEO, UTDB (Member Secretary)

District Level Empowered Committee (DLEC) formed under the provisions of Uttarakhand Single
Window Clearance Act 2012 shall provide the in-principle approval for MSME projects (investment
less than or equal to INR 50 Cr or as amended from time to time)

District Level Committee for Tourism (DLCT) shall be constituted at each district for physical
verification and monitoring. This committee shall issue the verification report (on project progress,
completion, COD, etc.) for the unit claiming subsidies and incentives. Constitution of DLCT shall be as
follows:
 Chief Development Officer (Chairperson)
 Chief Treasury Officer / Sr. Treasury Officer/ Treasury Officer
 General Manager, DIC
 Executive Engineer, PWD
 District Tourism Development Officer (Member Secretary)
 Any other officer nominated by Chairperson

Tourism Investment Facilitation Centre (TIFC)

The investors who wish to avail tourism sector incentives and subsidies of the state must apply and
get the project registered with Single Window Clearance System. UTDB shall also form a Tourism
Investment Facilitation Centre (TIFC) headed by an appointed Nodal Officer UTDB to coordinate
between State Single Window Portal and the applicant, in attaining necessary project sanctions,
licenses, NOCs and approvals. TIFC / Nodal officer shall also be responsible for documentation,
verification and screening of applications received under Uttarakhand Tourism Policy 2023.

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Operational Guidelines for Uttarakhand Tourism Policy 2023

3 Eligible Tourism Units

3.1 Hospitality Projects (minimum investment only applicable for capital subsidy)
NIC Min investment1
# Name Min Infra / Amenities Specific Conditions
Code (INR Cr)

1 Cr in Category A
Minimum parking area for 25 ECS in Category
region; 0.5 Cr in
1 Parking lots 52211 A regions; Minimum parking area for 10 ECS
Category B & C
in Category B & C regions;
region

Ropeways shall abide by the Uttarakhand Ropeway

Ropeways, funiculars (other
2 52219 10 - Act-2014. Ropeways should be used for public /
land transport services)
tourism purposes

Minimum expansion of 10 rooms

Expansion of existing Hotels
3 55101 5 OR -
/ Resorts, etc.
Minimum addition of 5,000 sqft BUA

Minimum of 10 rooms Flotels are floating hotels that may be built on rivers,
4 Flotels / floating resorts 55101 5 OR lakes or any other water body after due approval from
Minimum 5,000 sqft BUA the relevant authority.

Minimum of 10 rooms Heritage Hotels cover hotels operating in palaces /

5 Heritage Hotels 55101 5 OR castles / forts / havelies / residences / other buildings
Minimum 5,000 sqft BUA built prior to 1950

Minimum of 10 rooms
6 Hotels / motels 55101 5 -
OR

1 Investment in Eligible Capital Assets as defined in Uttarakhand Tourism Policy 2023

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NIC Min investment1

# Name Min Infra / Amenities Specific Conditions
Code (INR Cr)

Minimum 5,000 sqft BUA

Minimum of 10 rooms
Spa & health resorts /
7 55101 5 OR
Wellness resorts
Minimum 5,000 sqft BUA

Minimum land area of 0.5 acres (Category A Tourist Village Project shall mean and include either of
region) and 0.25 acres (Category B & C the following:
regions) (a) tourism that showcases the rural life, art, culture,
Tourist resort / Tourist
8 55101 5 OR craft, cuisine and heritage of rural locations in the
village
Minimum of 10 rooms State
OR (b) enables interaction between the tourists and the
Minimum 5,000 sqft BUA locals for a more enriching tourism experience

Minimum land area of 0.25 acres Convention hall should have audio-visual conferencing
9 MICE or convention centres 82300 5 and and high-fidelity recording equipment, etc. and skilled
Minimum capacity of 250 pax manpower to operate and manage the facilities

For Holistic Health Centres for Ayurveda &

Minimum of 10 rooms
Yoga, Ayurveda and Naturopathy - it would be essential for the entities to
10 55101 5 OR
Naturopathy Resorts be registered under the National Accreditation Board
Minimum 5,000 sqft BUA
for Hospitals & Healthcare Providers (NABH)

Ecolodges & Perennial Minimum of 10 tents which are individually

11 55200 2.5 -
Camps (Tents) let-out

Caravan, cruise boats,

12 yachts, house boats and 55101 2.5 -
establishment of boat clubs

Non-fuel wayside facilities 56101 In Category A region – 0.25 acres area and
13 2.5 -
on National or State / minimum 10 ECS parking

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NIC Min investment1

# Name Min Infra / Amenities Specific Conditions
Code (INR Cr)

Highways wherein 52211 In Category B & C regions – 0.15 acres area

restaurants & parking are and minimum 5 ECS parking
provided (Region definition as per Policy)

Institutions that are recognized by AICTE / NCHMCT or

Tourism or Hospitality
14 85499 5 any university from Centre or State / any foreign
Training Centres
university are eligible for incentives under the Policy

Museums / Commercial art Minimum BUA of 5,000 sqft Should be linked to tourism activities with the facility
15 91020 2.5
galleries being open for tours and visits

Unit shall comply with the "Code of Recommended

Practice for Amusement Rides Safety" and "Code of
16 Amusement Park 93210 5 Minimum land area of 0.5 acres
Recommended Practice for Safety in Water Parks" as
set out by the Bureau of Indian Standards

Work related to
construction and
Department shall assess on a case-to-case
17 maintenance of buildings 41002 - -
basis
(Cultural and Historical
heritage only)

 For any expansion / diversification of existing project, incremental development should satisfy minimum investment and infra / amenities detailed
above. Further for expansion / diversification, only SGST corresponding to income from expanded / diversified areas / component shall be considered
for capital subsidy.
 SGST linkage of CAPEX subsidy shall not be applicable for Tourism or Hospitality Training Centres

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3.2 Tourism Products and Services

(minimum investment only applicable for capital subsidy)
NIC Min investment2
# Name Min Infra / Amenities Specific Conditions
Code (INR Cr)

All operating requirements laid down in the

Aircraft Rules 1937 and instructions issued
Operation of helium and hot
1 51109 Purchase of minimum 2 hot air balloons by the DGCA from time to time shall be
air balloon, blimps
complied with or any other regulations as
specified or notified by UTDB, GoUK

Taxi operation (electric Purchase of minimum 5 EVs registered as taxis with

2 49224 -
vehicle taxis only) commercial number plate in the state of Uttarakhand

All operating requirements laid down in the

Helicopter / Waterplane
DGCA / AAI / UCADA from time to time shall
3 services – For Tourism 51102 Purchase of minimum 1 helicopter / waterplane
be complied with or any other regulations
Purposes
as specified or notified by UTDB, GoUK
1.0
Caravan, Motor Houses,
For day recreational activities only (non-
4 Cruise boats, Yachts, house 50212
accommodation purposes)
boats

Land Based Activities: Trekking, Mountaineering,

Unit shall comply with the "Code of
Camping, Rappelling and valley crossing, Mountain
Recommended Practice for Amusement
Adventure activities such as biking, Rope Course Activity, Rock Climbing, Skiing,
Rides Safety" and "Code of Recommended
– trekking, rock climbing, Snow Boarding, Snow Booting, Artificial Rock Climbing,
Practice for Safety in Water Parks" as set
5 water, sports, boat race, 93190 Mountain Biking, Jungle Safari etc.
out by the Bureau of Indian Standards. Unit
skating, fishing, aero sports, OR
must have all the necessary clearances/
etc. Water Based Activities: Scuba diving, River rafting,
approvals/ permissions from the concerned
Angling, Jet skiing, Water Skiing, Kayaking and canoeing,
authorities
Sail boarding, windsurfing and surfing, etc.

2 Investment in Eligible Capital Assets as defined in Uttarakhand Tourism Policy 2023

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NIC Min investment2

# Name Min Infra / Amenities Specific Conditions
Code (INR Cr)

OR
Air Based Activities: Parasailing, Paragliding, Bungee
jumping, Hot Air Balloon, Power Gliding, Zip Lining,
Flying Fox etc.
The above list of activities is not exhaustive and UTDB
can consider other activities.

Traditional activities in villages which are most popular

tourist destination where visitors can learn and explore Village walk, nature walk, mountain
Activities in rural tourism
6 93290 about the culture and charming way of life in the state trekking, village sports, farming activities,
and cultural tourism
of Uttarakhand. CAPEX would include expenses for etc.
organizing these activities.

An event or festival for public enjoyment and

Organizer must have all the necessary
entertainment having themes such as cultural, local,
7 Festivals & carnivals 93290 clearances / approvals / permissions from
literature, film, food, etc. CAPEX would include
the concerned authorities
expenses for organizing these activities.

A theatrical entertainment presented at night in an

outdoor setting, using live / recorded sound, lighting,
Sound & light shows, laser Must have permanent setup and adhere to
8 93290 and other effects to relate the history of the place.
shows, etc. guidelines for Amusement Parks
CAPEX would include expenses for organizing these
activities.

Other amusement &

9 93290 Department shall assess on a case-to-case basis -
recreation activities

 For any expansion / diversification of existing project, incremental development should satisfy minimum investment and infra / amenities detailed
above. Further for expansion / diversification, only SGST corresponding to income from expanded / diversified areas / component shall be considered
for capital subsidy.

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Operational Guidelines for Uttarakhand Tourism Policy 2023

4 Application and Claims Process

4.1 For New Projects Availing Capital Subsidy

1. Registration for In-Principle Approval

 Step 1: Eligible tourism units shall apply on Single Window Clearance System at
https://investuttarakhand.uk.gov.in/ for registration cum In-Principle approval – prior to
COD of the new development
 Step 2: During registration, the units shall fill in relevant details, select the applicable NIC
Code, detail envisioned investment and upload all the required documentation
 Step 3: Investor seeking incentives under the Uttarakhand Tourism Policy 2023 shall select
“Tourism Policy 2023” in the CAF application for incentives
 Step 4: Further, the unit shall also indicate incentives / subsidies that it shall claim post in-
principle approval
On receipt of the application, the applicant will be assigned a Unique Project Number online
and through SMS / email

 Step 5: Scrutiny of Applications

o For MSME Projects (Projects with investments less than or equal to 50 Cr)
 Step 5A: Application would be received by GM DIC
 Step 5B: GM DIC would check completeness of application and all
required documents
In case of incomplete application, GM DIC shall seek further details from
the applicant online
 Step 5C: GM DIC shall forward applications to various line departments
including DTDO / tourism department for comments on in-principle
approval
 Step 5D: Comments for in-principle approval received from line
departments
In case of any line department seeks further documentation / clarification,
GM DIC shall seek further details from the applicant online
 Step 5E: GM DIC convenes the DLEC meeting

o For non-MSME Projects (Projects with investments greater than 50 Cr)

 Step 5A: Application would be received by Nodal Officer Department of
Industries
 Step 5B: Nodal Officer DoI would check completeness of application and
all required documents
In case of incomplete application, Nodal Officer DoI shall revert
application to the applicant seeking further details
 Step 5C: Nodal Officer DoI forwards applications to various line
departments including UTDB / tourism department for comments on in-
principle approval
 Step 5D: Comments for in-principle approval received from line
departments

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In case of any line department seeks further documentation / clarification,

Nodal Officer DoI shall seek further details from the applicant online
 Step 5E: Nodal Officer DoI convenes the SLEC meeting

 Step 6: In-principle approval:

o For MSME projects (investment less than or equal to INR 50 Cr or as amended from
time to time), in-principle approval to be given by DLEC as per Single Window
Clearance Act, 2012
o For non-MSME Projects (investment greater than INR 50 Cr or as amended from time
to time), in-principle approval to be given by SLEC as per Single Window Clearance
Act, 2012

 Step 7: Eligible units shall be able to claim incentives only post registration and in-principle
approval

Note : All incentives corresponding to a given financial year shall be claimed within 150 days of the
close of the given financial year. Only the eligible tourism units which have received in-principle
approval shall be eligible to claim incentives under the Uttarakhand Tourism Policy 2023

2. Claiming and Disbursement of 1st Instalment of Capital Subsidy

 Step 1: Tourism investor shall apply for the claim for any subsidy / incentive via Single
Window portal (https://investuttarakhand.uk.gov.in/)
 Step 2: Investor shall select the approved CAF ID for claiming incentives
 Step 3: The applicant shall select incentives to be claimed which shall be supported by
relevant documentation as listed in section 6 of the Operational Guidelines
The claims for stamp duty subsidy shall be applied with the first application / instalment of
the capital subsidy. Claims applied separately shall not be considered.
 Step 4: Claim shall be received by the Nodal Officer UTDB
 Step 5: Nodal officer UTDB shall forward the claim to DLCT to carry out physical verification
(including verification of Occupancy Certificate, valid Trade and Travel Registration, ongoing
commercial operations)
 Step 6: Basis the physical verification, DLCT shall prepare a Joint Inspection Report (JIR) and
submit the same to Nodal Officer UTDB
 Step 7: After the receipt verification report (by DLCT), Nodal Officer UTDB shall examine and
scrutinize the JIR and all other supporting documents corresponding to subsidies being
claimed
In case of incomplete application or documentation, Nodal Officer UTDB shall seek further
details from the applicant online
 Step 8: Post verification and scrutiny, Nodal officer shall forward the claim application and
recommendation to ITC for approval / rejection of claim application
 Step 9: ITC (after examining eligibility conditions) shall forward its recommendations to SLEC
for approval for disbursement of subsidy
 Step 10: SLEC shall grant final approval to the claim application.
 Step 11: The entire approval and disbursement process shall be completed within 270 days
from the close of the subject financial year. The Finance wing of UTDB shall disburse the
approved incentive amount for any financial year.

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3. Claiming subsequent instalments of Capital Subsidy

 Step 1: Tourism investor shall apply for the claim for any subsidy / incentive via Single
Window portal (https://investuttarakhand.uk.gov.in/)
 Step 2: Investor shall select the approved CAF ID for claiming incentives
 Step 3: The applicant shall select incentives to be claimed which shall be supported by
relevant documentation as listed in section 6 of the Operational Guidelines
 Step 4: Claim shall be received by the Nodal Officer UTDB
 Step 5: Nodal Officer UTDB shall examine and scrutinize all supporting documents
corresponding to subsidies being claimed
In case of incomplete application or documentation, Nodal Officer UTDB shall seek further
details from the applicant online
 Step 6: Post verification and scrutiny, Nodal officer shall forward the claim application and
recommendation to ITC for approval / rejection of claim application
 Step 7: ITC (after examining eligibility conditions) shall forward its recommendations to SLEC
for approval for disbursement of subsidy
 Step 8: SLEC shall grant final approval to the claim application.
 Step 9: The entire approval and disbursement process shall be completed within 270 days
from the close of the subject financial year. The Finance wing of UTDB shall disburse the
approved incentive amount for any financial year

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4.2 For Expansion / Diversification Projects claiming Capital Subsidy

1. Registration for In-Principle Approval

 Step 1: Eligible tourism units shall apply on Single Window Clearance System at
https://investuttarakhand.uk.gov.in/ for registration cum In-Principle approval – prior to
COD of the expanded / diversified development
 Step 2: During registration, the units shall fill in relevant details, select the applicable NIC
Code, detail envisioned investment (for the expansion / diversification component) and
upload all the required documentation
 Step 3: Investor seeking incentives under the Uttarakhand Tourism Policy 2023 shall select
“Tourism / Tourism Policy 2023” in the CAF application for incentives
 Step 4: Further, the unit shall also indicate incentives / subsidies that it shall claim post in-
principle approval

On receipt of the application, the applicant will be assigned a Unique Project Number online
and through SMS / email

 Step 5: Scrutiny of Applications

o For projects with investments less than or equal to 50 Cr
 Step 5A: Application received by GM DIC
 Step 5B: GM DIC checks completeness of application and attachment of
all required documents
In case of incomplete application, GM DIC shall seek further details from
the applicant online
 Step 5C: GM DIC shall forward the applications to various line
departments including DTDO / tourism department for comments on in-
principle approval
 Step 5D: Comments for in-principle approval received from line
departments
in case of any line department seeks further documentation / clarification,
GM DIC shall revert application to the applicant seeking further details
 Step 5E: GM DIC convenes the DLEC meeting

o For projects with investments greater than 50 Cr

 Step 5A: Application received by Nodal Officer Department of Industries
 Step 5B: Nodal Officer DoI checks completeness of application and
attachment of all required documents
in case of incomplete application, Nodal Officer DoI shall seek further
details from the applicant online
 Step 5C: Nodal Officer DoI forwards applications to various line
departments including UTDB / tourism department for comments on in-
principle approval
 Step 5D: Comments for in-principle approval received from line
departments
in case of any line department seeks further documentation / clarification,
Nodal Officer DoI shall seek further details from the applicant online
 Step 5E: Nodal Officer DoI convenes the SLEC meeting

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 Step 6: In-principle approval:

o For Projects with investment in expansion / diversification less than or equal to INR
50 Cr (or as amended from time to time), in-principle approval to be given by DLEC
o For Projects with investment in expansion / diversification greater than INR 50 Cr (or
as amended from time to time), in-principle approval to be given by SLEC

 Step 7: Eligible units shall be able to claim incentives only post registration and in-principle
approval

Note : All incentives corresponding to a given financial year shall be claimed within 150 days of the
close of the subject financial year. Only the eligible tourism units which have received in-principle
approval shall be eligible to claim incentives under the Uttarakhand Tourism Policy 2023

2. Claiming and Disbursement of 1st Instalment of Capital Subsidy

 Step 1: Tourism investor shall apply for the claim for any subsidy / incentive via Single
Window portal (https://investuttarakhand.uk.gov.in/)
 Step 2: Investor shall select the approved CAF ID for claiming incentives
 Step 3: The applicant shall select incentives to be claimed which shall be supported by
relevant documentation as listed in section 6 of the Operational Guidelines
The claims for stamp duty subsidy shall be applied with the first application / instalment of
the capital subsidy. Claims applied separately shall not be considered
 Step 4: Claim shall be received by the Nodal Officer UTDB
 Step 5: Nodal officer UTDB shall forward the claim to DLCT to carry out physical verification
(including verification of Occupancy Certificate for expanded / diversified component, valid
Trade and Travel Registration, ongoing commercial operations of expanded / diversified
unit)
 Step 6: Basis the physical verification, DLCT shall prepare a Joint Inspection Report (JIR) and
submit the same to Nodal Officer UTDB
 Step 7: After the receipt verification report (by DLCT), Nodal Officer UTDB shall examine and
scrutinize the JIR and all other supporting documents corresponding to subsidies being
claimed
in case of incomplete application or documentation, Nodal Officer UTDB shall seek further
details from the applicant online
 Step 8: Post verification and scrutiny, Nodal officer shall forward the claim application and
recommendation to ITC for approval / rejection of claim application
 Step 9: ITC (after examining eligibility conditions) shall forward its recommendations to SLEC
for approval for disbursement of subsidy
 Step 10: SLEC shall grant final approval to the claim application.
 Step 11: The entire approval and disbursement process shall be completed within 270 days
from the close of the subject financial year. The Finance wing of UTDB shall disburse the
approved incentive amount for any financial year.

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3. Claiming subsequent instalments of Capital Subsidy

 Step 1: Tourism investor shall apply for the claim for any subsidy / incentive via Single
Window portal (https://investuttarakhand.uk.gov.in/)
 Step 2: Investor shall select the approved CAF ID for claiming incentives
 Step 3: The applicant shall select incentives to be claimed which shall be supported by
relevant documentation as listed in section 6 of the Operational Guidelines
 Step 4: Claim shall be received by the Nodal Officer UTDB
 Step 5: Nodal Officer UTDB shall examine and scrutinize all supporting documents
corresponding to subsidies being claimed
in case of incomplete application or documentation, Nodal Officer UTDB shall seek further
details from the applicant online
 Step 6: Post verification and scrutiny, Nodal officer shall forward the claim application and
recommendation to ITC for approval / rejection of claim application
 Step 7: ITC (after examining eligibility conditions) shall forward its recommendations to SLEC
for approval for disbursement of subsidy
 Step 8: SLEC shall grant final approval to the claim application.
 Step 9: The entire approval and disbursement process shall be completed within 270 days
from the close of the subject financial year. The Finance wing of UTDB shall disburse the
approved incentive amount for any financial year

For expansion / diversification, only SGST corresponding to income from expanded / diversified
areas / component shall be considered for capital subsidy.

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4.3 For Existing Tourism Units (Subsidies other than capital subsidy)

1. Registration for In-Principle Approval

 Step 1: Eligible tourism units shall apply on Single Window Clearance System at
https://investuttarakhand.uk.gov.in/ for registration cum In-Principle approval
 Step 2: During registration, the units shall fill in relevant details, select the applicable NIC
Code, and upload all the required documentation
 Step 3: Investor seeking incentives under the Uttarakhand Tourism Policy 2023 shall select
“Tourism / Tourism Policy 2023” in the CAF application for incentives
 Step 4: Further, the unit shall also indicate incentives / subsidies that it shall claim post in-
principle approval

On receipt of the application, the applicant will be assigned a Unique Project Number online
and through SMS / email

 Step 5: Scrutiny of Applications

o Step 5A: Application received by GM DIC
o Step 5B: GM DIC would check completeness of application and attachment of all
required documents
in case of incomplete application, GM DIC shall seek further details from the
applicant online
o Step 5C: GM DIC would forward applications to DTDO / tourism department for
comments on in-principle approval
o Step 5D: Comments for in-principle approval received from DTDO / tourism
department
in case of any DTDO seeks further documentation / clarification, GM DIC shall seek
further details from the applicant online
o Step 5E: GM DIC convenes the DLEC meeting

 Step 6: In-principle approval:

o In-principle approval to be given by DLEC

 Step 7: Eligible units shall be able to claim incentives only post registration and in-principle
approval

Note : All incentives corresponding to a given financial year shall be claimed within 150 days of the
close of the subject financial year. Only the eligible tourism units which have received in-principle
approval shall be eligible to claim incentives under the Uttarakhand Tourism Policy 2023

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4.4 Claiming and Disbursement of Subsidy (Subsidies other than capital subsidy) for the
First Time
 Step 1: Tourism investor shall apply for the claim for any subsidy / incentive via Single
Window portal (https://investuttarakhand.uk.gov.in/)
 Step 2: Investor shall select the approved CAF ID for claiming incentives
 Step 3: The applicant shall select incentives to be claimed which shall be supported by
relevant documentation as listed in section 6 of the Operational Guidelines
 Step 4: Claim shall be received by the Nodal Officer UTDB
 Step 5: Nodal officer UTDB shall forward the claim to DLCT to carry out physical verification
(including verification of Occupancy Certificate, valid Trade and Travel Registration, ongoing
commercial operations)
 Step 6: Basis the physical verification, DLCT shall prepare a Joint Inspection Report (JIR) and
submit the same to Nodal Officer UTDB
 Step 7: After the receipt verification report (by DLCT), Nodal Officer UTDB shall examine and
scrutinize the JIR and all other supporting documents corresponding to subsidies being
claimed
In case of incomplete application or documentation, Nodal Officer UTDB shall seek further
details from the applicant online
 Step 8: Post verification and scrutiny, Nodal officer shall forward the claim application and
recommendation to ITC for approval / rejection of claim application
 Step 9: ITC (after examining eligibility conditions) shall forward its recommendations to SLEC
for approval for disbursement of subsidy
 Step 10: SLEC shall grant final approval to the claim application.
 Step 11: The entire approval and disbursement process shall be completed within 270 days
from the close of the subject financial year. The Finance wing of UTDB shall disburse the
approved incentive amount for any financial year.

2. Claiming subsequent instalments of subsidy

 Step 1: Tourism investor shall apply for the claim for any subsidy / incentive via Single
Window portal (https://investuttarakhand.uk.gov.in/)
 Step 2: Investor shall select the approved CAF ID for claiming incentives
 Step 3: The applicant shall select incentives to be claimed which shall be supported by
relevant documentation as listed in section 6 of the Operational Guidelines
 Step 4: Claim shall be received by the Nodal Officer UTDB
 Step 5: Nodal Officer UTDB shall examine and scrutinize all supporting documents
corresponding to subsidies being claimed
in case of incomplete application or documentation, Nodal Officer UTDB shall seek further
details from the applicant online
 Step 6: Post verification and scrutiny, Nodal officer shall forward the claim application and
recommendation to ITC for approval / rejection of claim application
 Step 7: ITC (after examining eligibility conditions) shall forward its recommendations to SLEC
for approval for disbursement of subsidy
 Step 8: SLEC shall grant final approval to the claim application.
 Step 9: The entire approval and disbursement process shall be completed within 270 days
from the close of the subject financial year. The Finance wing of UTDB shall disburse the
approved incentive amount for any financial year

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5 Timelines
Application Responsibility Timeline

As per Uttarakhand
Issuance of In-principle approval under the
Enterprise Single Window
Uttarakhand Enterprise Single Window Facilitation DLEC / SLEC
Facilitation and Clearance
and Clearance Act, 2012 from time to time
Act, 2012

Application of claims under the Uttarakhand

Applicant 150 days from close of FY
Tourism Policy

SLEC basis ITC

recommendations with 60 days from application of
Approvals of claims made under the Uttarakhand
support from Nodal claims
Tourism Policy
Officer and DLCT

Finance Department,
Disbursement of approved claims 270 days from close of FY
UTDB

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Operational Guidelines for Uttarakhand Tourism Policy 2023

6 Required Documentation
Type of Subsidy / Application Subsidy Value Required Documentation

In-Principle Approval

New Enterprises OR Enterprises Undertaking Expansion / Diversification

 Fill in all relevant details as required in the CAF (common application form)
 Constitutional documents of the entity claiming subsidy – certificate of
incorporation, memorandum of association and article of association, etc.
 Draft DPR certified by planner or architect / details on the planned development
 Certificate from a statutory auditor / chartered accountant certifying the project cost
/ total investment
 Copy of land documents / records if land is already in possession
NA
In-Principle Approval  Construction plan and drawings approved by competent authority
(pre-requisite for all subsidies)
 Licenses obtained from competent authorities if applicable

Existing Enterprises
 Fill in all relevant details as required in the CAF (common application form)
 Constitutional documents of the entity claiming subsidy – certificate of
incorporation, memorandum of association and article of association, etc
 Licenses obtained from competent authorities – valid on the date of applications
 Copy of land documents / records

CAPEX Subsidy

Maximum subsidy for Hospitality Documents for CAPEX verification3

Projects (subject to the limits defined  Certified “CAPEX Certificate” for eligible tourism units from director / partner,
CAPEX Subsidy in the Policy) verified and countersigned by the statutory auditor / chartered accountant
 Projects in Category A areas   Signed PO / work order for construction / development / procurement with
Recuring 25% of Eligible Capital Assets Engineering Procurement Construction (EPC) contractor / 3rd party vendor / OEM

3 Investment in Eligible Capital Assets as defined in Uttarakhand Tourism Policy 2023

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Type of Subsidy / Application Subsidy Value Required Documentation

 Projects in Category B areas   Bank / financial Institution’s loan sanction letter for undertaking defined CAPEX – if
35% of Eligible Capital Assets financed partly / wholly by debt
 Projects in Category C areas   Proof of payment of interest and principal amount to bank – if financed partly /
50% of Eligible Capital Assets wholly by debt
 Copy of annual report / financial statements
Maximum subsidy for Tourism
Products  100% of Eligible Capital
Assets (subject to the limits defined
in the Policy)

Additional Incentives under Capital Subsidy

 Actual proofs / receipts for expenses incurred on marketing and promotional

activities for the eligible tourism unit Self Certified
 Certified “Marketing and Promotion Expense Certificate” from director / partner,
For Hospitality Projects  capped at
verified and countersigned by the statutory auditor / chartered accountant
1% of max Capital Subsidy
 Inclusions
o General marketing and promotion expenses – advertisements (print, media,
Reimbursement of Marketing For Tourism Products  capped at
digital, etc.), publicity materials and collaterals, etc.
and Promotion Expenses 2% of max Capital Subsidy
o Rent paid towards stall or space charges at national and international tourism and
hospitality fairs
One time Subject to overall CAPEX subsidy
o Expenses on sponsoring / co-sponsoring of tourism and hospitality events
capping in the policy
 Exclusion – Marketing and Promotion Expenses shall not include expenses incurred
on travel and accommodation of personnel for attending promotional events /
exhibitions

For Hospitality Projects  capped at  Actual proofs / receipts for expenses incurred on training and skilling activities for
0.5% of max Capital Subsidy personnel engaged at the eligible tourism unit
Reimbursement of Training  Certified “Training and Skilling Expense Certificate” from director / partner, verified
and Skilling Expenses For Tourism Products  capped at and countersigned by the statutory auditor / chartered accountant
2% of max Capital Subsidy o Certificate should specify names and designations of all personnel trained
One time Subject to overall CAPEX subsidy o Further, employment record should be furnished verifying employment of trained

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Type of Subsidy / Application Subsidy Value Required Documentation

capping in the policy personnel at the eligible tourism unit

o Undertaking that tourism unit shall continue to employee trainee for a minimum
period of 1 year post completion of training
 Exclusion – Training and Skilling Expenses shall not include expenses incurred on
travel and accommodation of personnel for attending training programs

For Hospitality Projects  capped at

1% of max Capital Subsidy

 Bank / financial Institution’s loan sanction letter (only NBFCs and Scheduled Banks)
For Tourism Products  capped at
Interest Subvention  Proof of payment of interest and principal amount to bank
2% of max Capital Subsidy
 Bank certificate stating annual interest payment
Subject to overall CAPEX subsidy Interest Certificate
capping in the policy

For Hospitality Projects  capped at  Actual proofs / receipts for expenses incurred on deploying waste treatment /
0.25% of max Capital Subsidy sewage treatment / pollution control plants and machinery at the eligible tourism
unit
Reimbursement of Waste
For Tourism Products  NA  Certificate from OEM certifying installation of above plant and machinery at the
Treatment Expenses
subject property
Subject to overall CAPEX subsidy  Valid Annual Maintenance Contract (AMC) with the OEM for regular maintenance
capping in the policy and upkeep of the installed plant and machinery Payment paid receipt

For Hospitality Projects  capped at

0.25% of max Capital Subsidy
 Certified “State OTA Revenue Certificate” from director / partner, verified and
Reimbursement of Bookings countersigned by the statutory auditor / chartered accountant – certifying revenue
For Tourism Products  capped at
through State Developed OTA generated by booking of rooms from Uttarakhand Government’s OTA platform
1% of max Capital Subsidy
Platform  Inclusions – ONLY room rent (exclusive of taxes)
 Exclusion – F&B, laundry or any other value-added expenses
Subject to overall CAPEX subsidy
capping in the policy

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Type of Subsidy / Application Subsidy Value Required Documentation

Documents for SGST Verification

GST Integration  Details of GST registration of the entity including GST number and registration
certificate
 GST returns corresponding to the eligible tourism unit for the subject financial year

Documents for Net-SGST NA (essential for claiming capital Note - An eligible unit entitled to reimbursement under the Policy shall be considered as
verification subsidy) a different business vertical and shall take separate registration under the Uttarakhand
Goods and Services Tax Act to ensure maintaining of proper records of the total amount
of tax incentive available and the total amount of subsidy

Note – reimbursement of SGST means refers to reimbursement of Net-SGST

Turnover linked Incentives (for units not eligible for Capital Subsidy)

 Certified “High Value Premium Hospitality Certificate” from director / partner, Fin Department
verified and countersigned by the statutory auditor / chartered accountant, stating
Incentives for High-Value
1% of Eligible Turnover o Total turnover of the eligible hospitality development
Premium Hospitality
o Total number of lettable rooms / keys in the subject property
 Copy of annual report / financial statements

 Certified “Foreign Tourist Turnover Certificate” from director / partner, verified and Fin Departmen
countersigned by the statutory auditor / chartered accountant, stating the following:
o Total turnover of the eligible hospitality development
o Turnover generated from rooms provided to foreign / international tourists
(append suitable booking details)
Incentives for Foreign Tourist
1% of Eligible Turnover  Inclusions – ONLY room rent (exclusive of taxes)
Attraction
 Exclusion – F&B, laundry or any other value-added expenses
o Details of total numbers of foreign tourists visiting and corresponding room
nights booked for the subject time period (append details of foreign tourists –
name, nationality and passport numbers)
 Copy of annual report / financial statements

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Type of Subsidy / Application Subsidy Value Required Documentation

 Certified “MICE Turnover Certificate” from director / partner, verified and

countersigned by the statutory auditor / chartered accountant, stating the following:
o Total turnover of the eligible hospitality development
o Turnover generated from MICE, art, social and cultural events, fairs and
Incentives for Organizing festivals
MICE, art, social and cultural o Details of MICE events held at the subject property – even name, duration,
1% of Eligible Turnover
events, fairs and festivals attendees and services provided tourists (append suitable booking details for
MICE events)
 Inclusions
o Revenue generated from booking of open / covered halls, meeting rooms,
rooftops and other event spaces in the property, AND
o Revenue generated through provision of F&B services at these events

Incentives for promotion of Heli Transport

 Invoices of heli transport services provided to hotel guests and booked though the
hotel
 Certified “Heli Transport Certificate” from director / partner, verified and
Incentives for promotion of INR 500 per leg per person of Heli-
countersigned by the statutory auditor / chartered accountant, stating the following:
Heli Transport transport
o Total number of hotels guests ferried via heli transport and corresponding
number of guests trips
o Total fee charged by the hotel / service provider for provision of such services

Exemption of Electricity Duty

 Electricity bills received and paid for the subject time period, clearly stating address
of the subject property
 Proof of payment of electricity bills and electricity duty Integration
Reimbursement of Electricity
100% reimbursement
Duty
Note – Electricity Duty incentive shall only be valid for new enterprises, achieving COD within
Policy period of Uttarakhand Tourism Policy 2023 (i.e., from 5th April 2023 to March 31st, 2030).

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Type of Subsidy / Application Subsidy Value Required Documentation

Exemption of Stamp Duty

Reimbursement of stamp duty on sale / lease deeds

 Proof of land ownership / land allotment certificate Integration
 Copy of lease deed / conveyance deed
 Proof of payment of stamp duty

Reimbursement of stamp duty on loan agreements

 Copy of loan agreement clearly stating the objective of the loan being sanctioned (to
verify that the provision of loan is for the development of tourism project in the state)
 Proof of payment of stamp duty

Reimbursement of stamp duty on mortgage / hyphenation

Reimbursement of Stamp Duty 100% reimbursement
 Copy of mortgage deed clearly stating the objective of the mortgage (to verify that
the mortgage is for the development of tourism project in the state)
Integration
 Proof of payment of stamp duty

Note – Stamp duty incentive shall only be valid for new enterprises, achieving COD within Policy
period of Uttarakhand Tourism Policy 2023 (i.e., from 5th April 2023 to March 31st, 2030).
Application for and Disbursement of First instalment of the Stamp duty reimbursement shall be
post COD, along with the application for and disbursement of 1st instalment of capital subsidy,
respectively.

Note – all subsidy values and claims shall be subject to capping, disbursement limits and other conditions and stipulations set out in the Policy

Note – SGST Reimbursement shall refer to Net SGST reimbursement - meaning that the eligible unit will claim and receive reimbursement of SGST amount
against the output liability of SGST on sale of products / services after utilizing all the input tax credit.

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Operational Guidelines for Uttarakhand Tourism Policy 2023

7 General conditions for availing incentives

General conditions for availing benefits under this policy are as below:
 Any eligible tourism unit availing similar benefit or incentive or subsidy under any other
scheme / package of Central Government or State Government shall not be eligible to get
the identical benefit under this scheme.
 The applicant shall submit all requisite documents to avail subsidies.
 UTDB shall release the fund against the incentive, concessions, benefits, reimbursements
approved by SLEC.
 SLEC shall be competent to approve or reject any application or claim / modified claim based
on recommendation of UTDB / ITC or on some other valid ground or keep on hold any
application / claim, as it may deem fit
 Only those new or expanded / diversified units that receive COD during the policy period
shall be eligible for incentives designed for tourism units under this Policy – provided they
apply for CAF approval post notification of the Policy
 In case of any differences arise in determination of quantum of any subsidy, SLEC shall
examine and take a final decision

Other conditions
 In the event of any irregularity found in the documents or any misrepresentation of facts by
the beneficiary unit(s), UTDB may issue notice(s), show cause and withdraw the benefit(s)
immediately. Nodal Officer UTDB may allow the unit to submit their representation / replies
within 15 days’ time from the date of issuance of the notice / show cause
 Nodal Officer UTDB shall ask the unit to refund the wrongly availed benefits within a period
of 30 days. If the unit fails to do so, the authority may opt suitable legal action in the
competent court of law for recovery of the amount as well as interest thereon and further
take recourse to such penal action as permitted under law
 All wrongly claimed benefits shall have to be refunded with a penal interest rate of 18%
(eighteen percent)

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8 Right to Modify / Amend

 The Uttarakhand Tourism Development Board (UTDB) reserves the right to add, modify or
delete any part of the guidelines in public interest at any time
 UTDB may in appropriate cases after careful consideration of pros and cons give relief as
regard to application or non-application of any particular provision of these guidelines
 UTDB may, if it so wishes, add any additional condition or in appropriate cases after careful
consideration, decide to modify any incentive / benefits under the Uttarakhand Tourism
Policy 2023, as and when required
 UTDB shall be authorized to design various uniform application forms, certificates, affidavits
as required to process for disbursement of subsidies and incentives from time to time

9 Authority to Issue Clarifications

 UTDB shall have the authority to issue necessary clarification in case any clarification is
required regarding implementation of these guidelines
 UTDB shall have the right to correctly interpret any provision of these guidelines in case of
any ambiguity

10 Rectification of Mistake
 With a view to rectify any mistake apparent on the record in computation of amount of
subsidy under the Policy, the UTDB may rectify its order and recover the excess amount, if
any, along with the simple interest @15% from such eligible tourism unit

11 Appeal
 Any appeal against any order/decision of ITC can be made to SLEC. The application for
appeal to SLEC shall be filed within a period of 30 days from the date of communication of
the decision by ITC. Decision of SLEC shall be final and binding on all parties

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Number: xxxxx Dated: xxxxxx

ADDENDUM

The addendum to the Government Order No. TS-1-UTDB/21/2022-VI-1-Tourism Department

I/112351/2023 dated 5th April 2023 regarding notification of Uttarakhand Tourism Policy 2023.

The addendum is being issued for modification of Section 17 (“Implementation of Policy”) and select
other provisions of the aforementioned Policy. The modified Policy shall apply forthwith.

<<Name and Signature>>

Additional CEO
Uttarakhand Tourism Development Board
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Modification of Section 17 – Implementation Mechanism

(Section on Implementation Mechanism i.e., Page 73,74 and 75 of the Policy document shall
be replaced by the below-mentioned text)

The Government of Uttarakhand shall facilitate a conducive environment for effective implementation
of projects & schemes under the Uttarakhand Tourism Policy 2023. The Department of Tourism shall
be the nodal department for the Policy and the Uttarakhand Tourism Development Board (UTDB) shall
be the implementation and administration agency for this Policy. UTDB shall also be the nodal body
supporting SLEC and ITC for implementation of the Tourism Policy and its incentives package.

Key Institutions
State Level Empowered Committee (SLEC) formed under the provisions of Uttarakhand Single
Window Clearance Act 2012 shall oversee the execution of Uttarakhand Tourism Policy 2023. The SLEC
would provide the in-principle approval for non-MSME projects (investment greater than INR 50 Cr or
as amended from time to time) and approve disbursement for all projects under this Policy post ITC
and DLCT review.

District Level Empowered Committee (as per Single Window Clearance Act, 2012) would provide the
in-principle approval for MSME projects (investment less than or equal to INR 50 Cr or as amended
from time to time).

District Level Committee for Tourism (DLCT) shall be constituted at each district for physical
verification and monitoring. This committee shall issue the verification report (on project progress,
completion, COD, etc.) for the unit claiming subsidies and incentives. Constitution of DLCT shall be as
follows:
 Chief Development Officer (Chairperson)
 Chief Treasury Officer / Sr. Treasury Officer/ Treasury Officer
 General Manager, DIC
 Executive Engineer, PWD
 District Tourism Development Officer (Member Secretary)
 Any other officer nominated by Chairperson

Integrated Tourism Committee (ITC) shall be formed under the Chairmanship of CEO UTDB and shall
basis DLCT report and documentation review forward subsidy / incentive disbursement
recommendations to SLEC. Constitution of ITC shall be as follows:
 Chief Executive Officer, UTDB (Chairperson)
 Additional Chief Executive Officer, UTDB
 Joint Commissioner, State Tax
 Director Finance, UTDB (Convener)
 AGM / CM, State Level Bankers Committee
 Nodal Officer nominated by CEO, UTDB (Member Secretary)

The ITC shall also undertake the following roles:

 Review and forward recommendation for disbursement of subsidy / incentives for
projects to SLEC.
 Inspect, visit, review and monitor any projects regarding its implementation, execution,
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operation and management.

 Receive periodic feedback and suggestions from the stakeholders (such as representative
of local community) tourism professionals (tour operators, hoteliers, etc.),
representatives from Government agencies, industry bodies, practitioners, academicians,
etc.
 Recommend special legislation for formation of appropriate regulatory mechanisms,
robust grievance redressal mechanisms – as required.
 Frame and issue guidelines for PPP initiatives in tourism sector.
 Approve specific service levels for the PPP Partners and ensure formulation of Service
Level Agreement (SLA) between the PPP Partners and UTDB.
 Ensure appropriate auditing & monitoring standards are developed and maintained to
ensure highest standards of transparency and accountability.
 Constitute from time to time, any committees / sub-committees from various experts /
members and /or staff and assign specific responsibilities.

Tourism Investment Facilitation Centre (TIFC)

The investors who wish to avail tourism sector incentives and subsidies of the state must apply and
get the project registered with Single Window Clearance System. UTDB shall also form a Tourism
Investment Facilitation Centre (TIFC) headed by an appointed Nodal Officer UTDB to coordinate
between State Single Window Portal and the applicant, in attaining necessary project sanctions,
licenses, NOCs and approvals. TIFC / Nodal officer shall also be responsible for documentation,
verification and screening of applications received under Uttarakhand Tourism Policy 2023.

Procedure for Availing Incentives

The process for availing financial assistance under this Policy shall be as follows:

1. Process flow for In-principal approval

 Eligible tourism units shall apply on Single Window Clearance System at
https://investuttarakhand.uk.gov.in/ for registration cum In-Principle approval
 Investor seeking incentives under the Uttarakhand Tourism Policy 2023 shall select “Tourism
/ Tourism Policy 2023” in the CAF application for incentives and fill in all relevant details and
documentation
In-principle approval shall be as per Uttarakhand Single Window Clearance Act 2012. The
process shall be further detailed in Operational Guidelines for Uttarakhand Tourism Policy
2023

2. Process flow for Claim and Disbursement of Incentive / Subsidy

Process for claim and disbursement of incentive / subsidy shall be detailed in Operational
Guidelines for Uttarakhand Tourism Policy 2023

Operational Guidelines
Operational guidelines published by the Tourism Department, from time-to-time, shall be applicable
for incentives to be approved and disbursed under this Policy.
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Grievance Redressal related to Implementation of this Policy

The State Government reserves the right to:
 Amend any provision(s) including amendment or withdrawal of any of the support
mechanisms as and when necessary, from time to time under the provision of the Policy.
 Review the matter regarding sanction/ disbursement of support to the eligible Tourism
Project and in this connection, the State Government’s decision shall be final and binding.
 Make / amend the necessary rules for implementation of this Policy as and when required.
 In case of any conflicts, the SLEC may take a decision in accordance with the prevailing policy
and the decision thus taken shall be final and binding on all concerned and its compliance shall
be mandatory for the concerned department / parties
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Modification of Section 16
(Incentives for Tourism Sector, Page 64 and 67 of the Policy document
Modified NIC codes as mentioned below)

Category Existing NIC Code Modified NIC Code

Hospitality Projects
Yoga, Ayurveda and Naturopathy 86901 55101
Resorts
Cruise boats, Yachts, house boats 55200 55101
and establishment of boat clubs
Tourism Products
Caravan, Motor Houses, Cruise 55200 50212
boats, Yachts, house boats