Power & Finance

Gujarat tourism interest subvention & electricity duty exemption — GTP guide

Gujarat Tourism Policy provides up to 5% interest subvention on term loans (max ₹25 lakh/year for 5 years) and 100% electricity duty exemption for 5 years from COD.

Interest subvention for hotel projects

Gujarat Tourism Policy 2021–25 offers interest subvention of up to 5% on term loans taken for eligible tourism projects. In municipal corporation areas including Ahmedabad, Surat, Vadodara, and Rajkot, the maximum benefit is ₹25 lakh per annum for 5 years.

Interest subvention complements capital subsidy and stamp duty reimbursement — it reduces debt service during the critical ramp-up period after hotel opening.

Electricity duty exemption

Registered tourism units receive 100% exemption from electricity duty for 5 years from the date of commercial operations. For power-intensive hotels with central HVAC, kitchens, and laundry, this represents meaningful operating cost savings alongside the 5-year capital recovery window.

Benefit summary

BenefitRateDuration / cap
Interest subventionUp to 5% on term loansMax ₹25 lakh/year × 5 years (municipal corp.)
Electricity duty100% exemption5 years from COD
Mega units — luxury taxExemption7 years (mega category only)
StackingWith capital & stamp dutyAll benefits require Gujarat Tourism registration
BenefitInterest subvention
RateUp to 5% on term loans
Duration / capMax ₹25 lakh/year × 5 years (municipal corp.)
BenefitElectricity duty
Rate100% exemption
Duration / cap5 years from COD
BenefitMega units — luxury tax
RateExemption
Duration / cap7 years (mega category only)
BenefitStacking
RateWith capital & stamp duty
Duration / capAll benefits require Gujarat Tourism registration

Claim checklist

  • Term loan from scheduled bank or financial institution for tourism project
  • Gujarat Tourism registration and MoT certification for hotel category
  • Annual interest certificate from lender for subvention claims
  • Electricity connection in tourism unit name — duty exemption applied via DISCOM
  • Maintain commercial operations and annual compliance filings

More Gujarat incentive guides

Priority destination incentives · Stamp duty reimbursement · Capital subsidy

Full state policy guide

View complete Gujarat tourism policy guide →

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