Hotels, Restaurants & Other Service Providers in Tourism Sector

3.6.4.4

Hotels of one-star and above (including managed hotels) and heritage hotels approved by Department of Tourism (DoT) and other Service providers in tourism sector registered with DoT shall be entitled to duty credit scrip equivalent to 5% of free foreign exchange earned during preceding financial year.

Stand-alone restaurants will be entitled to duty credit equivalent to 10% of foreign exchange earned by them in preceding financial year.