New Tourism Units such as Hotels/Lodging Houses
Exemption in Luxury Tax:-
100% exemption of Luxury Tax for a period of 7 years.

Exemption in Stamp Duty:-
50% exemption in stamp duty for a period of 7 years.

Other Incentives:-
(i) 50% exemption of entertainment tax for seven years.
(ii) 50% exemption of electrical duty for seven years.
(iii) 50% exemption from conversion charge; and/or
(iv) 50% exemption from mandi tax for seven years.

Interest Subsidy to Tourism Units such as Hotel, Motel etc.:-
5% Interest subsidy and wage/ employment subsidy would be made available to eligible investor during the operative period of the scheme. An additional interest subsidy of 1% shall be made available to SC/ST entrepreneurs.

Note:- State Government has declared Tourism as Industry. The above exemptions are available between the period of 1-7-2003 to 31-3-2008. These exemptions shall be granted by the prescribed authority under the new Rajasthan investment promotion policy 2003 issued by the Department of Industries.
 

Allotment / Conversion of land to Tourism Units.

Under the Rajasthan Land Revenue (Conversion of agriculture land for non agriculture purpose) rule 1992 no land use conversion charges will be paid for establishment of tourism units up to the land of 2000 sq. mts. subject to the condition that 100% unskilled workforce will be employed from the local area.

Under Rajasthan Land Revenue (Industrial area allotment) rule 1959 allotment of Govt. Agriculture Land up to 4 bigha in Rural Area on payment of 25% of the reserve price of the prevailing market price in the concerned area subject to the condition that 100% unskilled workforce will be employed from the local area.

For Heritage Hotels in Rural Areas no land Conversion Charge are taken. In urban areas conversion charge are levied under the provisions of Rajasthan urban improvement trust rules 1974 on built up areas only.

For Tourism units conversion / allotment of land is being done under Rajasthan Land Revenue (Industrial area allotment) rule 1959 and Rajasthan Land Revenue (Conversion of agriculture land for non agriculture purpose) rule 1992 on Industrial rates. (Other than point no. a & b above)

Under Rajasthan Development Trust (Urban Land) rule 1974 - rule 15 & 15B tourism projects to be established in Rajasthan, the Land will be allotted on rates and basis of following investment:-
 

New Multiplex Cinema Halls, Drive in Theatres/ Cinemas

Films which have been 75% picturised in Rajasthan and having U- certificate are 100% exempted from Entertainment Tax (including additional Entertainment Tax) for one year from the date of its first exhibition.

 For new Multiplex Cinema Halls, Drive in Theatres/ Cinemas in Rajasthan are exempted from Entertainment Tax for 3 years from the date of Commencement of their commercial exhibition as follow.
1. 75% for First Year,
2. 50% in Second year, and
3. 25% in Third Year.