Who qualifies for stamp duty reimbursement?
Under Gujarat Tourism Policy 2021–25, hotels and resorts in High Priority Tourism Destinations listed in the policy annexure qualify for 100% reimbursement of stamp duty and registration charges on the first eligible land transaction.
The benefit applies to the first sale, lease, or transfer of land for the tourism project during the policy operative period. Reimbursement is claimed after commencement of commercial operations (COD), so developers should budget full stamp duty upfront.
Stamp duty benefit summary
| Element | Priority destination | Other areas |
|---|---|---|
| Stamp duty | 100% reimbursement | Verify category — may not apply |
| Registration fee | 100% reimbursement | Verify category — may not apply |
| Transaction limit | First transaction only | First transaction only |
| Claim timing | After COD | After COD |
| Prerequisite | Gujarat Tourism registration + MoT cert | Gujarat Tourism registration |
ElementStamp duty
Priority destination100% reimbursement
Other areasVerify category — may not apply
ElementRegistration fee
Priority destination100% reimbursement
Other areasVerify category — may not apply
ElementTransaction limit
Priority destinationFirst transaction only
Other areasFirst transaction only
ElementClaim timing
Priority destinationAfter COD
Other areasAfter COD
ElementPrerequisite
Priority destinationGujarat Tourism registration + MoT cert
Other areasGujarat Tourism registration
Application sequence
- Confirm High Priority Destination status for survey number before land commitment
- Register tourism unit with Gujarat Tourism and obtain in-principle approval
- Complete land transaction paying full stamp duty and registration fees
- Obtain development permission and MoT category certification
- Achieve COD and file reimbursement claim with land documents and payment receipts
Related Gujarat guides
Priority destination incentives · Capital subsidy for hotels · Ahmedabad hotel subsidy guide · How to apply — Gujarat
More Gujarat incentive guides
Priority destination incentives · Capital subsidy · Interest & power incentives