Gujarat GCC Policy 2025–30: Incentives, Eligibility & What to Check
Gujarat’s Department of Science & Technology issued a dedicated Global Capability Centre policy by resolution dated 11 February 2025. It offers capital and operating-cost support, per-employee incentives, interest assistance, provident-fund and electricity-duty reimbursements to eligible units. This guide reads the resolution clause by clause, sets out the numbers as published, and flags the points a board should confirm before the incentives enter a business case.
The policy at a glance
Source: Gujarat Global Capability Center (GCC) Policy (2025–30), Resolution No. DST/ITM/e-file/24/2025/0173/IT, Government of Gujarat, Department of Science & Technology.
Targets
The government aims to attract at least 250 new GCC units, generate more than 50,000 jobs and draw INR 10,000 crore of investment into the state.
Operative period
In force from notification until 31 March 2030, or until a new or revised policy, whichever is earlier. Only entities that apply by 31 March 2030 and begin operations by 31 March 2031 are eligible.
Who decides
A State Level Empowered Committee, chaired by the DST secretary-level officer, approves assistance. The Director, ICT & e-Governance implements the policy.
Who is an “eligible unit”
The policy applies to a new unit setting up a GCC, or an existing unit expanding, with at least 50 employees on its payroll. If the payroll falls below 50 for three consecutive months, all further fiscal assistance to that unit is discontinued. That makes the 50-employee line a continuing condition, not only an entry test.
A centre set up by a multinational or domestic company to support its parent by managing global functions, driving innovation and delivering value. The definition lists sectors including banking and financial services, engineering R&D, technology, healthcare and life sciences, and others (it is not a closed list).
A unit setting up or beginning commercial operations in Gujarat during the policy period. An existing unit outside Gujarat that makes a new investment in Gujarat and starts operations in the period is also treated as a new unit.
Gross fixed capital investment (GFCI) of at least INR 250 crore, or at least 500 direct employees on payroll in the state. This decides which support category applies.
Support is in addition to Government of India incentives, but an applicant claiming incentives under another Government of Gujarat policy cannot also claim under this one.
Capital and operating-cost support
Two categories, set by investment size or headcount. Figures are the ceilings stated in the resolution; actual assistance depends on eligible expenditure and approval.
| Support | Category I GFCI below INR 250 Cr | Category II (mega projects) GFCI INR 250 Cr or more, or 500+ direct employees |
|---|---|---|
| CAPEX: building and related fixed assets | Up to 20% of expenditure | Up to 20% of expenditure |
| CAPEX: computers, software, networking hardware | Up to 30% of expenditure | Up to 30% of expenditure |
| CAPEX overall ceiling | INR 50 Cr | INR 200 Cr |
| CAPEX payout | 20 equal quarterly instalments | 20 equal quarterly instalments |
| OPEX support | Up to 15% of annual eligible OPEX, ceiling INR 20 Cr a year for five years | Up to 15% of annual eligible OPEX, ceiling INR 40 Cr a year for five years |
| Bandwidth and cloud rental within OPEX | Capped at 35% of eligible OPEX or INR 7 Cr a year, whichever is lower | Capped at 35% of eligible OPEX or INR 14 Cr a year, whichever is lower |
| OPEX payout | Quarterly instalments | Quarterly instalments |
Two further limits sit in the note to the table: construction cost for new buildings is capped at INR 3,000 per sq. ft. of built-up area, computed on 60 sq. ft. per payroll employee; and annual CAPEX assistance cannot exceed the unit’s total annual operating expenditure.
What counts as eligible expenditure
Gross fixed capital investment (buildings, computers, software, networking hardware and related fixed assets, excluding land) made during the policy period and up to two years after commercial operations begin, or after the application date for an expansion. Stamp duty and registration fees on lease, sale or transfer of land and office space also count, as does equipment for a captive renewable-energy plant.
Office lease rental (up to INR 50 per sq. ft. per month of built-up area, or actual rent if lower), internet bandwidth from a licensed provider, cloud rental from a provider registered in India with a valid GST number, and power tariff. The five years run from commercial operations or in-principle approval, whichever is later.
Costs of each successful patent application during the policy period, up to INR 10 lakh per patent, for a maximum of 10 patents a year over five years. Government and professional charges count.
All eligible GCCs may also claim expenditure incurred on R&D. The resolution does not give a separate rate or ceiling in the text we reviewed, so how R&D claims are measured is a point to confirm in the implementation guidelines.
Special incentives for eligible units
| Incentive | What the resolution provides |
|---|---|
| Employment Generation Incentive | One-time support for each new, unique local job, for employees hired and retained for at least one year: 50% of one month’s CTC, up to INR 50,000 per male employee and INR 60,000 per female employee. It can be claimed once per individual in their lifetime, so a hire already counted by another GCC cannot be claimed again. |
| Interest assistance | Subsidy of 7% on the term loan or actual interest paid, whichever is lower, up to INR 1 Cr a year, for up to five years from the start of interest repayment. The loan must come from the Indian branch of an RBI-approved Indian financial institution (NBFCs excluded), repayment must begin during the policy period, and the eligible loan is capped at 70% of eligible GFCI. |
| Atmanirbhar Gujarat Rojgar Sahay | Reimbursement of the employer’s EPF contribution for employees working in Gujarat for five years: 100% for female employees and 75% for male employees, capped at 12% of basic salary plus dearness and retaining allowance. |
| Electricity Duty Incentive | The full amount of electricity duty paid to the Government of Gujarat for five years from commercial operations or in-principle approval, whichever is later. |
Other incentives
Skilling of local talent
Direct benefit transfer for completing globally recognised courses: for working professionals, up to INR 50,000 per course or 50% of the fee; for undergraduate and graduate students, 75% of the fee or INR 50,000, whichever is lower. Paid on submission of the completion certificate.
Quality certification
80% reimbursement of certification fees up to INR 10 lakh, for up to five certifications within the policy period.
Startup ecosystem
GCCs that run incubators or accelerators, and startups using them, can access the relevant provisions of the Gujarat IT/ITeS Policy (2022–27), section 2.7.12.
What the resolution does not settle
Reading the policy as a lawyer rather than a brochure, four points need a written answer before the numbers go into a board paper.
The resolution says DST will issue detailed implementation guidelines. Application forms, documents, claim timing, audit and verification terms, and any conditions on repayment of assistance are likely to sit there or in the sanction order. We do not assume terms the resolution does not state.
Assistance is approved by the State Level Empowered Committee, which also reviews implementation and can modify the scheme. DST’s interpretation of any provision is final and binding, and the government may amend the policy.
The resolution mentions GIFT City only in its preamble and does not say whether IFSC units can claim. If your structure involves an IFSC entity, confirm eligibility with DST in writing rather than inferring it.
The window for eligible CAPEX, the application deadline and the operations deadline interact. An in-principle approval date can change when five-year clocks start, so the sequencing of lease, hiring and application matters.
How we help
We work on the legal side of the policy: reading the resolution and guidelines against your structure, advising on entity and FDI structuring that sits behind the application, checking the 50-employee and payroll conditions against your hiring plan, reviewing lease and loan documents against the eligibility rules, and preparing the application file and the compliance record that follows approval. Tax treatment of any assistance is for your chartered accountant; we coordinate with them. This is part of our GCC India Legal Desk, alongside the setup legal guide and the Ahmedabad–Gandhinagar–GIFT City location guide.
Frequently Asked Questions
What boards and finance teams ask about the Gujarat GCC Policy.
Is there a minimum size to qualify under the Gujarat GCC Policy?
Yes. An eligible unit must have at least 50 employees on its payroll. If the count falls below 50 for three consecutive months, further fiscal assistance to that unit is discontinued.
What is the maximum capital support available?
For Category I units, with GFCI below INR 250 crore, the CAPEX ceiling is INR 50 crore. For Category II mega projects, with GFCI of INR 250 crore or more or at least 500 direct employees, it is INR 200 crore. Support is up to 20% of building and related fixed-asset spend and up to 30% of computers, software and networking hardware, paid in 20 equal quarterly instalments.
Can we claim under this policy and another Gujarat policy?
No. The resolution says an applicant claiming incentives under other Government of Gujarat policies cannot claim under this one. Incentives from the Government of India are separate and can be in addition.
How long do the operating-cost incentives last?
OPEX support, electricity duty, interest assistance and the provident-fund reimbursement run for five years, from the start of commercial operations or in-principle approval (whichever is later) or, for interest assistance, from the start of actual interest repayment.
Does the policy apply to a GCC in GIFT City?
The resolution does not say. It mentions GIFT City only in its background and sets no separate rule for IFSC entities. Eligibility for an IFSC-regulated unit should be confirmed with the Department of Science & Technology before it is relied on.
Until when can we apply?
The policy remains in force until 31 March 2030 or a new or revised policy, whichever is earlier. Only entities that apply on or before 31 March 2030 and begin operations on or before 31 March 2031 are eligible for incentives.
Test your GCC plan against the policy
Send us your functions, headcount plan, investment size and structure. We will come back with a written view on eligibility, the likely category, the conditions to watch and the sequencing of lease, hiring and application.
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