MODEL DETAIL PROJECT REPORT

ESTABLISHMENT OF TOURISM RELATED TRANSPORTATION SERVICES

UNDER UTTAR POORVA TRANSFORMATIVE INDUSTRIALIZATION SCHEME (UNNATI), 2024

DEPARTMENT FOR PROMOTION OF INDUSTRY AND INTERNAL TRADE Project Implementation Unit
MINISTRY OF COMMERCE & INDUSTRY Grant Thornton Bharat LLP
GOVERNMENT OF INDIA 21st Floor, DLF Square
Jacaranda Marg, DLF Phase II,
Gurugram - 122 002
Haryana, India
Table of Contents
1. Introduction 4
2. Investor’s Background 5
3. Company Profile 5
4. Details of services and its marketing potential 6
5. Details of Required Consumables with quantity 7
6. Proposed location and Site Plan 7
7. Product Process Flow 9
8. Cost of the Project 9
9. Proposed Means of Finance 12
10. Implementation Schedule with time chart 12
11. Projected Financial Analysis 13
12. Projected Employment Details 18
13. Requirement of Statutory clearances 18

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 DISCLAIMER

This document has been prepared by Grant Thornton Bharat LLP as a guidance document for
interested applicants to apply for UNNATI 2024 scheme.

The views expressed and the conclusions arrived at in this document, including financial, are for
representation purposes only.

Being only advisory in nature, such views and conclusions do not represent or reflect, in any
way, the policy or views of Grant Thornton Bharat LLP.

Grant Thornton Bharat LLP accept no liability, financial or otherwise, or any deemed financial
commitment whatsoever on any view, observation or conclusion expressed herein.

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1. Introduction
The tourism-related travel business in Assam is poised for significant growth, driven by the state’s rich natural beauty, cultural
heritage, and biodiversity. Assam’s tourism industry is increasingly recognized for its potential to boost the local economy
through job creation, infrastructure development, and the promotion of sustainable tourism practices. The state’s unique
attractions, such as its lush tea gardens, wildlife sanctuaries, and vibrant cultural festivals, make it an appealing destination for
both domestic and international tourists.

a. About the project

This project envisions the development of a tourism-related travel service in the picturesque state of Assam,
which is nestled between scenic states of North-east India. The service is envisaged and designed such so to
offer an unparalleled blend of comfort and ease of movement, so that any destination is just a wish away without
hassle or uncertainty.
b. Indian Scenario
The tourism-related travel business in India is experiencing robust growth, driven by the country’s diverse
landscapes, rich cultural heritage, and increasing domestic and international tourism. The hospitality industry in
India is projected to grow significantly, with the market size expected to reach USD 475.37 billion by 2029,
growing at a CAGR of 13.96%. This growth is fueled by rising disposable incomes, a growing middle class, and a
strong preference for leisure travel among Indians.
This business segment in the Indian market, caters to a wide range of tourists, from luxury seekers to budget
travelers. The sector benefits from India’s varied attractions, including beaches, mountains, plantations and hill
cultivations, wildlife sanctuaries, historical sites and religious places. Additionally, the government’s efforts to
boost tourism through initiatives like the development of cruise tourism hubs and the reduction of GST rates for
hotels have further enhanced the appeal of the resort business, which translates to higher demand for travel
logistics.
c. State Profile
The tourism-related travel business in Assam, owing to the state’s natural beauty, cultural richness, and
biodiversity, has seen significant growth with a notable increase in both domestic and international tourists.
The state’s unique attractions, such as its lush tea gardens, wildlife sanctuaries, and vibrant cultural festivals,
make it an appealing destination for travelers seeking both relaxation and adventure. The Assam government
has been proactive in promoting tourism through various initiatives, including the New Tourism Policy 2022,
which aims to attract private investments and enhance infrastructure. Additionally, granting industry status to
the tourism sector is expected to further boost investments and development.
However, the growth prospects in this sector in Assam owing to the challenges such as the need for improved
infrastructure, effective marketing strategies, and sustainable tourism practices, depend a lot on the long-term
success and sustainability of the tourism industry in the region provided that the challenges are effectively
managed.

d. Sector Overview
The resort business in India is thriving, driven by the country’s diverse landscapes, rich cultural heritage, and
increasing tourism. Here are some key points about the sector:
Market Growth
In 2024, India’s travel and tourism market is projected to generate $22.3 billion in revenue, with a growth rate of
12.3%. Domestic tourism constitutes the majority of this growth, with increasing activity in Tier 2 and Tier 3 cities,
bolstered by government initiatives and improved connectivity.

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 Domestic travel dominates the market, driven by rising middle-class incomes and improved infrastructure.
International tourism, while smaller in share, is growing due to increased disposable income and the expansion of
online booking platforms
The industry is expected to see sustained growth, driven by technological advancements, growing regional air
connectivity, and government campaigns like "Incredible India" and "Dekho Apna Desh"

Key Drivers
Monuments of historical or religious significance.
Spiritual tourism such as pilgrimage destination for Hindus and Buddhists.
The Himalayas offer breathtaking mountain ranges and serene lakes.
North-east India is home to several national parks and wildlife sanctuaries.
North-East India has ample opportunities and a wide range of trekking opportunities for all levels of experience.
Government(s) is promoting India as a tourist destination through various marketing campaigns.

Challenges
Poor Road Conditions: Many roads are poorly maintained leading to uncomfortable and time-consuming journeys.
Limited Airport Capacity: Some airports lack the capacity to handle increased tourist traffic.
Crime and Harassment: Incidents of these nature deter potential visitors.
Climate Change: Poses a threat to India's natural beauty and biodiversity, which are key attractions for tourists.

2. Investor’s Background
Details of all Investors in below format

Name To be filled by the applicant

DOB To be filled by the applicant

PAN To be filled by the applicant

Address To be filled by the applicant

Academic Qualification To be filled by the applicant

Experience in business To be filled by the applicant

Functional Responsibly in Unit To be filled by the applicant

Name of associate concern (if any) To be filled by the applicant

Nature of association (if any) To be filled by the applicant

Net Worth To be filled by the applicant

3. Company Profile

Name of the Unit To be filled by the applicant

Constitution To be filled by the applicant

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 PAN To be filled by the applicant

Registered Office address To be filled by the applicant

Activity To be filled by the applicant

Loan details To be filled by the applicant

Director To be filled by the applicant

Unit Registration To be filled by the applicant

Unit Location To be filled by the applicant

Category of Project (Manufacturing/Service) To be filled by the applicant

Zone To be filled by the applicant

District To be filled by the applicant

State To be filled by the applicant

4. Details of services and its marketing potential

Details of Services for Touristy Travels in Assam
Air Transport:
 Ensuring seamless travel experiences through partnerships.
 Offering specialized services of chartered planes.
Rail Transport:
 Offering themed journeys with cultural and historical experiences.
Road Transport:
 Car Rental services
 Bus Tours

Marketing Potential
Target Audience:
 Domestic Tourists: Families, couples, and adventure seekers from across India.
 International Tourists: Travelers from Europe, North America, and Southeast Asia interested in cultural and
eco-tourism.
 Corporate Clients: Companies looking for retreat and conference venues.

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 Marketing Strategies:
 Digital Marketing: Utilizing social media platforms, SEO, and online travel agencies to reach a wider audience.
 Collaborations: Partnering with travel agencies, airlines, and tourism boards.
 Promotional Packages: Offering special deals during festivals and off-peak seasons.
 Content Marketing: Creating engaging content like blogs, videos, and virtual tours showcasing the resort and
its surroundings.
Customer Engagement:
 Loyalty Programs: Rewarding repeat guests with discounts and special offers.
 Feedback Systems: Encouraging guest reviews and using feedback for continuous improvement.
 Personalized Services: Tailoring experiences to meet individual guest preferences.

5. Details of Required Consumables with quantity

Supplier Raw material Quantity Year Cost

Fuel To be filled by the To be filled by the To be filled by the

applicant applicant applicant

Internet facility To be filled by the To be filled by the To be filled by the

To be filled
(LAN/Wi-Fi) applicant applicant applicant
by the
applicant Refreshments To be filled by the To be filled by the To be filled by the
applicant applicant applicant

Admin. Stationaries To be filled by the To be filled by the To be filled by the

applicant applicant applicant

Any other To be filled by the To be filled by the To be filled by the

applicant applicant applicant

6. Proposed location and Site Plan

Sl. No. Particulars Details

1 Land Area To be filled by applicant

2 Status of Legal title & Possession To be filled by applicant

3 if leased, Period of lease To be filled by applicant

4 Coordinates of location To be filled by applicant

5 Details of CLU To be filled by applicant

6 Connectivity to roads
i) State Highway (in Km.) To be filled by applicant
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 Sl. No. Particulars Details

ii) National Highway (in Km.)

7 Availability of Water To be filled by applicant

8 Availability of Power To be filled by applicant

a. Electrical Power
Electricity (5 KW power required for 300 Days with 2 Shift i.e. Effective Hr. 16 hr. Present rate- Rs. 7.00/Unit)

i. Construction Phase

KW Quarter of the Year

To be filled by the applicant To be filled by the applicant

ii. Steady Phase

KW Quarter of the Year

To be filled by the applicant To be filled by the applicant

iii. Peak Phase

KW Quarter of the Year

To be filled by the applicant To be filled by the applicant

b. Water Requirement
i. Construction Phase

Quantity Quarter of the Year

In Liter To be filled by the applicant

ii. Steady Phase

Quantity Quarter of the Year

In Liter To be filled by the applicant

iii. Peak Phase

Quantity Quarter of the Year

In Liter To be filled by the applicant

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 c. Transportation System
d. Local Infrastructure
e. Raw material procurement

7. Product Process Flow

Service development stages to be defined with details of input required at each stage of service setup and
output generated after each stage.

[Link] Planning [Link] Setup

•Market Research •Procurement of Furniture and
•Feasibility Study Fixtures
•Budget Planning •Procurement of vehicles

[Link] Recruitment and [Link] and

Training Promotion
•Hiring Staff •Branding
•Training Programs •Advertising Campaigns
•Setting up Management •Partnerships with Travel
Systems Agencies

[Link] [Link]
Management
[Link] partnership
with Railways, Airlines oDay-to-Day Operations
and Vehicle owners oCustomer Service

8. Cost of the Project

Particulars Amount (Rs. In Lacs)

Land and Site Development Rented

Civil Construction Rented

Plant & Machinery 21.512

Electrical Installation 10.00

Preliminary and Preoperative Expenses 2.00

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 Particulars Amount (Rs. In Lacs)

Miscellaneous Fixed Assets 10.00

Margin for Working Capital (@30%) 44.00

Contingency Fund 2.00

Total 89.512/-

a. Land details
The assumed required area for setting up the resort is Unit is approx. 1000 [Link]. The rate for lease Land is- Rs.
20/Sq. ft.
So, the Cost of Land- Rs.1000 x 10 = Rs. 10000/-

b. Building and civil works details

Rented at a cost of 10 Rs. per square feet, i.e. Rs.1000 x 10 = Rs. 10000/-

c. Plant and machinery details

Sl. Particulars Qty Rate (Rs.) Lakh Amount (Rs.) Lakh

No.

1 Hatchback Cars 2 5.00 10.00

2 Sedan Cars 1 5.76 11.512

Total 21.512/-

d. Pre-operative expenses details

Approx- Rs. 2.00 Lakh
e. Working Capital details
I) Operation Cost: - (Annual)

Sl. Particulars Total (Rs.) Lakh

No.

1 Car rent (7 Cars at 20000/month) 14.00

2 Bus rent (3 Buses at 50000/month) 18.00

3 Fuel (66 Kl at Rs. 95/Liter) 62.70

4 Office rent 2.40

GRAND TOTAL 97.10/-

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 II) Utilities (Per Annum)

Sl. Item Total (Rs.) Lakh

No.

1 Electricity (5 KWH running 300 Days with 2 Shift 1.26

i.e. Effective Hr. 16 hr. Total unit consumption -
18000. Present rate- Rs 7/Unit

2 Water &Misc -

GRAND TOTAL 1.26/-

iii) Salary & Wages (Per Annum)

Sl. Designation No. Wages/Month (Rs.) Total/Annum (Rs.)

No.

1 Accountant cum 1 50000 600000

Manager

2 Operation Manager 1 50000 600000

3 MIS executive 2 20000 480000

4 On roll Cab Drivers 10 20000 2400000

5 Office Boy 1 10000 120000

6 Security Guard 2 10000 240000

7 Accountants 2 15000 360000

8 Receptionist 1 15000 180000

GRAND TOTAL 49.80/- Lakhs

Note: Every year increment @ 5% has been considered towards financial calculation.

iv) Selling& General Administration (Annum)

v) Advertisement & General Stores

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 Sl. Items Cost (Rs.)
No.

1 Advertisement per Annum 1,00,000/-

2 General Stores & Inventory 1,85,500/-

Total 2,85,500/-

WORKING CAPITAL= I+II+III+V= 97.10+1.26+49.80+2.86/- = Rs. 151.02/- Lakhs

9. Proposed Means of Finance

Particulars Amount (Rs. In Lacs)

Promoter’s Capital 40.512

Unsecured Loans

Term Loan form Bank/ Financial Institution 49.00

Total 89.512/-

a. Working Capital limit: Rs. 44.00/- Lakh

10. Implementation Schedule with time chart

Activities Starting Month Ending Month

Arrangement of land To be filled by applicant To be filled by applicant

Single window clearance To be filled by applicant To be filled by applicant

Land development To be filled by applicant To be filled by applicant

Building and Civil Works To be filled by applicant To be filled by applicant

Order and delivery of P&M To be filled by applicant To be filled by applicant

Power arrangement To be filled by applicant To be filled by applicant

Manpower arrangement To be filled by applicant To be filled by applicant

Procurement of raw To be filled by applicant To be filled by applicant

materials

Trial Operation To be filled by applicant To be filled by applicant

Commercial Operation To be filled by applicant To be filled by applicant

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 11. Projected Financial Analysis

a. Installed Quantity Unit Rate Amount (Rs.)

Production Lakh
Capacity

Car Rental 10 Lakhs Km 15 150

Service

Air/Train 5 Lakhs Km 10 50
Service

Production 15 Lakhs Km 200

Capacity Per
Annum

b. SCHEDULE OF PRODUCTION AND SALES

CONSUMABLES REQUIRED

Item Quantity Unit Rate Amount (Rs.)

Lakh

Car rent 7 Nos. 20000 16.80

Bus rent 3 Nos. 50000 18.00

Fuel 66 KL 95 62.70

Office rent 1 Nos. 20000 2.40

c. Cost of operation/Annum 99.90

Parameters 1st Year 2nd Year 3rd Year 4th Year 5th Year

Capacity 60% 65% 70% 75% 80%

Utilization

1,500,000 1,500,000 1,500,000 1,500,000 1,500,000

Car rental 600000 650000 700000 750000 800000

Service

Air/Train 300000 325000 350000 375000 400000

Service

Production (In 900000 975000 1050000 1125000 1200000

Kms) as per
Capacity
Utilized

d. BREAK UP PRODUCTION AS PER UTILIZED CAPACITY

ITEMS 1st Year 2nd Year 3rd Year 4th Year 5th Year

Capacity 60% 65% 70% 75% 80%

Utilization

Car rental 600000 650000 700000 750000 800000

service

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 Air/Train 300000 325000 350000 375000 400000
Service

TOTAL 900000 975000 1050000 1125000 1200000

PRODUCTION

Sales Details

Items 1st Year 2nd Year 3rd Year 4th Year 5th Year

Car rental 90 97.5 105 112.5 120

service

Air/Train 30 32.5 35 37.5 40

Service

NET Sales Price 120 130 140 150 160

GST 21.6 23.4 25.2 27 28.8

RATE@18%

GROSS Sales 141.6 153.4 165.2 177 188.8

Price

e. COST OF PRODUCTION

Items 1st Year 2nd year 3rd Year 4th Year 5th Year

60% 65% 70% 75% 80%

Operation Cost 59.94 64.935 69.93 74.925 79.92

Power & Fuel 0.756 0.819 0.882 0.945 1.008

Direct Labor & 29.88 32.37 34.86 37.35 39.84

Wages

Advertisement & 1.716 1.859 2.002 2.145 2.288

Gen. Stores

Repairs & 0.05 0.06 0.06 0.06 0.07

Maintenance

Other - - - - -
Manufacturing
Exp.

COST OF 92.34 100.04 107.73 115.43 123.12

PRODUCTION

f. PROJECTED PROFITABILITY STATEMENT

1st Year 2nd year 3rd Year 4th Year 5th Year

Capacity Utilized 60% 65% 70% 75% 80%

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A. Sales

Gross Sales 141.6 153.4 165.2 177 188.8

Less: GST 21.6 23.4 25.2 27 28.8

NET SALES 120 130 140 150 160

B. Cost of
Production

Operation cost 59.94 64.935 69.93 74.925 79.92

Power & Fuel 0.756 0.819 0.882 0.945 1.008

Direct Labor & 29.88 32.37 34.86 37.35 39.84

Wages

Advertisement & 1.716 1.859 2.002 2.145 2.288

General Stores

Repairs & 0.05 0.06 0.06 0.06 0.07

Maintenance

Other Manufacturing 0 0 0 0 0
Exp.

Total Cost of 92.34 100.04 107.73 115.43 123.12

Production (C)

g. Gross Profit (A-C) 49.26 53.36 57.47 61.57 65.68

Interest Expenses

Interest Expenses 3.46 2.80 9.74 1.31 0.48

(Term Loan) @7.65%
/Annum for 5 yr.

Interest Expenses 2.67 2.80 2.94 3.09 3.24

(WC Loan) @11%
/Annum

Others

Profit before 43.13 47.77 44.78 57.18 61.96

Taxation

Provision for Taxation 11.21 12.42 11.64 14.87 16.11

Profit After Taxation 31.92 35.35 33.14 42.31 45.85

h. DEBT SERVICE COVERAGE RATIO (COMPANY AS A WHOLE)

1st Year 2nd year 3rd Year 4th Year 5th Year

Profit After Tax 31.92 35.35 33.14 42.31 45.85

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Add: - Interest 3.46 2.80 9.74 1.31 0.48
Expenses (Term
Loan) @7.65%
/Annum for 7yrs

Interest Expenses 2.67 2.80 2.94 3.09 3.24

(WC Loan) @11%
/Annum for 7 yrs

Depreciation 3.23 2.74 2.33 1.98 1.68

Total (A) 22.57 27.01 18.13 35.93 40.45

Interest Expenses 3.46 2.80 9.74 1.31 0.48

(Term Loan) @7.65%
/Annum for 7yrs

Interest Expenses 2.67 2.80 2.94 3.09 3.24

(WC Loan) @11%
/Annum for 7 yrs

Depreciation 3.23 2.74 2.33 1.98 1.68

Total (A) 22.57 27.01 18.13 35.93 40.45

Interest Expenses 3.46 2.80 9.74 1.31 0.48

(Term Loan) @7.65%
/Annum for 7yrs

Interest Expenses 2.67 2.80 2.94 3.09 3.24

(WC Loan) @11%
/Annum for 7 yrs.

Term Loan 8.37 9.03 9.74 10.52 11.35

Repayment

Total Debt Payment 14.49 14.62 22.43 10.52 11.35

(B)

DSCR (A/B) 0.98 1.23 0.37 2.42 2.56

Cash Inflow 14.20 17.98 8.38 25.42 29.10

i. BREAK EVEN 1st year 2nd year 3rd Year 4th Year 5th Year
ANALYSIS

A. Net Sales 120 130 140 150 160

B. Variable Expenses

Raw Materials 59.94 64.935 69.93 74.925 79.92

Consumed

Power & Fuel 0.756 0.819 0.882 0.945 1.008

Consumable Stores 1.716 1.859 2.002 2.145 2.288

Repairs & 0.05 0.06 0.06 0.06 0.07

Maintenance

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 62.46 67.67 72.87 78.08 83.28

C. Contribution (A-B) 57.54 62.33 67.13 71.92 76.72

D. Fixed Expenses

Direct Labor & Wages 29.88 32.37 34.86 37.35 39.84

Selling, General & 0 0 0 0 0

Administration

29.88 32.37 34.86 37.35 39.84

Breakeven Sales at 0.48 0.48 0.48 0.48 0.48

Operating Capacity

j. Projected Balance Sheet

1st Year 2nd Year 3rd Year 4th Year 5th Year
Liabilities
Capital 40.51 40.51 40.51 40.51 40.51
Revenue Reserves 3.19 3.53 3.31 4.23 4.59
Net Worth 43.70 44.05 43.83 44.74 45.10
Term Loan 3.46 2.80 9.74 1.31 0.48
Working Capital Limit 2.67 2.80 2.94 3.09 3.24
Current Liabilities
Creditors
Liability for expenses 92.34 100.04 107.73 115.43 1102.39
Total 142.17 149.68 164.24 164.57 1151.21

Assets
Fixed Assets
Gross block 21.51 18.29 15.54 13.21 11.23
Depreciation 3.23 2.74 2.33 1.98 1.68
Net Fixed Assets 24.74 21.03 17.87 15.19 12.91

Non-Current asset/investments

Current assets
Inventory 0 0 0 0
Debtors 80.34 87.81 106.8 100.78 1085.68
Security Deposits
Loans and Advances 8.37 9.03 9.74 10.52 11.35
Cash & Bank Balance 28.73 31.81 29.83 38.08 41.27
Total 142.17 149.68 164.24 164.57 1151.21
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k. CALCULATION OF PAYBACK PREIOD

Investment 89.52/- Lakhs

Cash In Flow 14.20 Lakhs

(PAT- 22.57 Lakhs

Depreciation-
Interest)

PAY BACK 5 Years

PREIOD

12. Projected Employment Details

Type of Employment Number of Employees Projected Cost

Skilled Manpower 4 15.6

Semi-skilled Manpower 12 28.80

Unskilled Manpower 4 5.40

TOTAL 49.80/-

13. Requirement of Statutory clearances

Item Status

Partnership Deed

Lease deed registration

PAN

GST Registration

UDYAM

Trade License

NOC form local authority

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