Focus on Niche Tourism
the policy emphasizes the
development of following niche tourism by offering fiscal and non-fiscal incentives:
1. Rural Tourism
2.Experiential Tourism
3. Agro Tourism
4. Caravan Tourism
5. Tourism Villages
6.Eco-Tourism
Major Tourism Themes
The Program will encourage the development of benchmarks and standards for generic and
theme-specific development of tourism destinations and the Directorate of Tourism/Districts
will follow the benchmarks and standards while planning and developing the projects.
Following major themes have been identified for tourism under the Program.
(i) Culture and Heritage
(ii) Spiritual Tourism
(iii) Adventure Tourism
(iv) Eco-Tourism
(v) Wellness Tourism
(vi) MICE Tourism
(vii) Rural Tourism
(viii) Beach Tourism
(ix) Cruises – Ocean & Inland
(x) Niche Tourism
Classification of tourism units/Zones in Maharashtra
MSME (Micro, Small & Medium Enterprise) 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 | 20 |
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 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. |
Food & Beverages | Wayside Amenities Restaurants / Food kiosks or Food Courts at Tourist destinations/ Beach Shacks/Tents/Glassy Pods etc. with Scientific Waste Management facilities |
Travel & Tourism | MICE or Convention Centres. Exhibition Spaces, Wellness Centres Tourism or Hospitality Training Centres / Hotel Management Institutes/Tourist facilitation centres etc |
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 it‟s 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. |
Capital Investment Incentive
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. | |
