Gujarat GCC Policy (2025–30)

The Gujarat Global Capability Center (GCC) Policy (2025–30) provides fiscal and ecosystem incentives to establish Gujarat as a premier destination for Global Capability Centers. Targeting multinationals and large corporate enterprises, the policy seeks to attract at least 250 new units, generate over 50,000 jobs, and catalyze ₹10,000 crore in investments by offering extensive CAPEX support, OPEX subsidies (covering lease rent, cloud rentals, and bandwidth), employment generation incentives, and interest assistance.

Vision

To position Gujarat as a leading destination for high-value Global Capability Centers by fostering innovation and enabling a world-class ecosystem that promotes sustainable growth, employment generation, and global competitiveness.

Objectives

• •Promote investment, ease of doing business, and enabling policy frameworks to attract global operations.
• •Promote high-value jobs and skill development through specialized training programs.
• •Foster innovation and digital transformation through R&D and GCC–academia collaborations.
• •Enhance infrastructure and connectivity with state-of-the-art physical and digital channels.
• •Sustain long-term economic growth by integrating with global corporate value chains.

Five-Year Policy Targets

• •Attract a minimum of 250 new GCC units.
• •Generate more than 50,000 direct employments in the state.
• •Attract an investment of INR 10,000 Crore.

Core Eligibility Conditions

• •Eligible Unit: Any existing or new unit setting up a GCC with a minimum of 50 employees on payroll. If payroll falls below 50 for three consecutive months, all further fiscal assistance is discontinued.
• •New Unit: Registered under Companies Act / LLP / Partnership / Proprietorship, setting up or commencing commercial operations in Gujarat during the operative period. An existing unit from outside Gujarat making new investments in the state also qualifies.
• •Existing Unit: A unit already registered and operating in Gujarat that undertakes expansion during the policy's operative period.
• •Mega Project: GCC projects with a minimum Gross Fixed Capital Investment (GFCI) of ₹250 Crore, or generating a minimum of 500 direct employments on payroll.

Eligible GCC Sectors

Global Capability Centers established by multinational or domestic companies to manage global functions, drive innovation, and deliver value across sectors such as:

• •Banking, Capital Markets & Financial Services
• •Engineering R&D & Industrial Manufacturing
• •Consumer, Retail & e-Commerce
• •Technology, Media, Telecom & Software Development
• •Automotive, Power & Utilities
• •Chemicals, Materials, Healthcare & Life Sciences

Eligible Asset Definitions

• •Gross Fixed Capital Investment (GFCI): Capital expenditure made during the operative period and up to 2 years after CoD on construction/purchase of building, computers, software, networking hardware, and other fixed assets (excluding land cost).
• •Stamp Duty & Registration: Fees paid for lease, sale, or transfer of land and office space.
• •Renewable Energy CAPEX: Equipment for setting up a captive renewable energy plant.

Additional CAPEX & OPEX Limits

• •Building Cost Cap: GFCI on construction of new buildings is capped at ₹3,000/sq. ft. of built-up area.
• •Built-up Area Cap: Space calculation is computed at 60 sq. ft. per employee on payroll.
• •Revenue Cap: The annual CAPEX assistance disbursed is capped to the total annual operating expenditure of the eligible unit.
• •Lease Rentals Cap: Lease rentals under OPEX are capped at ₹50/sq. ft. of built-up area per month, or actuals, whichever is lower.
• •Services Registration: Bandwidth and cloud services must be sourced from GST-registered licensed ISPs and providers registered in India.

Special Incentives

Other Incentives

• •Skilling of Local Talent: DBT incentive for globally recognized courses: up to ₹50,000 per course (50% of fees for working professionals, 75% for UG/PG students).
• •Quality Certification: 80% reimbursement of quality-certification fees, up to ₹10 Lakh (max 5 certifications per unit).
• •IT/ITeS Policy Cross-Benefit: GCCs offering incubation/acceleration to startups can access cross-benefits under Section 2.7.12 of the Gujarat IT/ITeS Policy (2022–27).

Exclusion & Compliance Rules

• •No Double-Dipping: An applicant claiming incentives under any other Government of Gujarat policy cannot claim benefits under this Policy (except for the specified IT/ITeS Policy cross-benefits).
• •Minimum Workforce Gate: The payroll count must remain ≥50. If payroll falls below 50 for three consecutive months, all further fiscal assistance is immediately discontinued.
• •EPF & Interest Rules: Term loans must be from Indian branches of RBI-approved FIs. Repayment must begin during the operative period.
• •Building Cost Caps: Built-up space claims are capped at 60 sq. ft. per employee, and construction cost is capped at ₹3,000/sq. ft.
• •EGI Lifetime Rule: The employment generation incentive is claimable only once per individual employee; subsequent employers cannot claim for the same employee.

1. 1Assess Eligibility: Verify the unit has or will maintain a minimum of 50 employees on payroll, and define Category I vs Mega Project status.
2. 2Submit In-Principle Application: File proposal documentation with the Directorate of ICT & e-Governance under DST.
3. 3Get SLEC Evaluation: The State Level Empowered Committee (SLEC) reviews the project proposal, GFCI estimates, and issues in-principle sanction.
4. 4Commence Operations: Set up the facility and achieve commercial operations in Gujarat on or before 31 March 2031.
5. 5Submit Claims & Audits: File quarterly CAPEX disbursement claims (spread over 20 quarters) and monthly/annual OPEX statements via the digital portal.