Quick Answer : The Gujarat GCC Policy (2025–30), notified on February 11, 2025, by the Government of Gujarat’s Department of Science & Technology, offers eligible Global Capability Centers capital subsidies up to INR 200 crore, operational subsidies up to INR 40 crore per year, 100% EPF reimbursement for female employees, electricity duty exemption for five years, and employment generation incentives of up to INR 60,000 per new hire — all aimed at attracting 250+ new GCCs and generating 50,000+ high-skilled jobs by 2030.
Table of Contents
1. What Is the Gujarat GCC Policy (2025–30)?
The Gujarat Global Capability Center (GCC) Policy (2025–30) is a landmark initiative promulgated by the Government of Gujarat through its Department of Science & Technology (DST) on February 11, 2025 (Resolution No: DST/ITM/e-file/24/2025/0173/IT). It is the state’s dedicated policy framework designed to attract multinational and domestic companies to establish or expand their Global Capability Centers within Gujarat.
Global Capability Centers have undergone a fundamental transformation over the last decade. Once viewed primarily as back-office cost-reduction units, GCCs today serve as strategic hubs for innovation, digital transformation, R&D, and high-value service delivery across sectors like banking, engineering, technology, healthcare, and manufacturing. India currently houses the world’s largest concentration of GCCs, and Gujarat is making a calculated, incentive-driven push to capture a growing share of this ecosystem.
The policy is operative from the date of notification until March 31, 2030, with a provision that units commencing operations on or before March 31, 2031, remain eligible for incentives.
2. Why Gujarat? The Business Case for Setting Up a GCC Here
Before diving into the incentives, it is worth understanding what makes Gujarat structurally compelling for GCC investment — because policy benefits matter far more when the underlying ecosystem can support them.
Economic Weight Gujarat contributes 8.3% to India’s national GDP, accounts for 18% of India’s industrial output, and represents 31% of India’s total exports (FY 2023–24). Its per capita income stands at 1.7 times the national average, and the state has grown at a 12% CAGR between 2011 and 2021, comfortably outpacing India’s national average of 10.4%.
Talent Pipeline The state produces over 32,000 IT graduates annually from institutions including IIM-Ahmedabad, IIT-Gandhinagar, NIT-Surat, NID, NIFT, DA-IICT, Nirma University, PDEU, and the National Forensic Sciences University. This gives GCCs in Gujarat access to a consistently replenishing, technically capable talent pool.
Infrastructure Advantage Gujarat is home to GIFT City — India’s only International Financial Services Centre (IFSC) and the country’s first operational smart city, offering a world-class regulatory environment for financial sector GCCs. Beyond GIFT City, the state has over 200 industrial estates, 100+ private industrial parks, Special Investment Regions at Dholera, Dahej, and Mandal-Becharaji, and robust 5G digital infrastructure.
Safety & Liveability Gujarat’s crime rate stands at 11.9 per lakh population, significantly below the national average of 30.2 (NCRB 2021). Ahmedabad ranked 3rd in India’s Ease of Living Index (2020). For multinationals attracting global talent, this matters.
Existing GCC Footprint Of India’s 2,740 GCC units, Ahmedabad alone accounts for 17% of Tier 2 and Tier 3 city GCCs, with Vadodara contributing an additional 12%. The state already has an established GCC ecosystem — the new policy is designed to accelerate and broaden it.
3. Vision, Objectives, and Aims of the Gujarat GCC Policy
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.”
Key Objectives
The policy articulates six interconnected objectives:
1. Establish Gujarat as a Preferred GCC Hub
Develop a robust investment ecosystem through pro-business policy frameworks, ease of doing business improvements, and streamlined regulatory processes that make Gujarat the first choice for global enterprises seeking to establish or expand GCCs.
2. Promote High-Value Jobs and Skill Development
Move beyond volume employment toward quality job creation, supported by specialized training, globally recognized certifications, and direct benefit transfers for working professionals and students.
3. Foster Innovation and Digital Transformation
Encourage R&D collaboration between GCCs, academia, and research institutions. Promote development of cutting-edge solutions in AI, blockchain, cloud computing, and deep-tech across industries.
4. Enhance Infrastructure and Connectivity
Provide state-of-the-art physical and digital infrastructure — including 5G networks, advanced data centers, and smart industrial zones — that creates a genuinely conducive environment for GCC operations.
5. Sustain Economic Growth and Global Competitiveness
Align the GCC sector’s growth with Gujarat’s broader economic ambitions under the Viksit Gujarat 2047 vision, targeting a $3.5 trillion state economy with per capita income exceeding $38,000.
6. Align with the Global Value Chain
Position Gujarat as a node in the global knowledge value chain, attracting multinationals and large corporate enterprises that drive R&D, elevate technological capabilities, and sustain high-value investment.
Quantified Aims
The policy is unusually specific in its targets:
| Target | Number |
|---|---|
| New GCC units to be attracted | Minimum 250 |
| New high-skilled jobs to be created | More than 50,000 |
| New investment to be attracted | INR 10,000 crore |
4. Who Is Eligible for the Gujarat GCC Policy?
Understanding eligibility is critical before any incentive claim can be made.
Definition of a GCC Under This Policy
For the purposes of this policy, a GCC means a center established by a multinational or domestic company to enhance operational efficiency, support parent organization functions, drive innovation, and deliver value across sectors including:
- Banking, Capital Markets & Financial Services
- Engineering R&D
- Consumer, Retail & E-commerce
- Travel & Transportation
- Technology, Media & Telecom
- Automotive, Power & Utilities
- Industrial Manufacturing, Chemicals & Materials
- Healthcare & Life Sciences
All eligible GCCs are also entitled to claim R&D expenditure under the policy.
Eligible Unit Definition
An eligible unit means any existing or new unit setting up a GCC with a minimum of 50 employees on its payroll. If the employee count falls below 50 for three consecutive months, all further fiscal assistance is discontinued.
New Unit vs. Existing Unit
A new unit is one that sets up or commences commercial operations in Gujarat during the policy’s operative period. Importantly, an existing unit outside Gujarat that makes new investment within the state during this period is also treated as a new unit.
An existing unit is one already registered and operating within Gujarat that undertakes expansion during the policy’s operative period.
Mega Project Definition
A Mega Project is defined as an investment with a minimum Gross Fixed Capital Investment (GFCI) of INR 250 crore, or a project generating at least 500 direct employment positions. Mega Projects qualify for higher incentive ceilings under Category II (see below).
Key Restriction
Applicants claiming incentives under other Government of Gujarat policies are not permitted to simultaneously claim incentives under this GCC Policy. However, incentives available from the Government of India are additional and can be claimed alongside state incentives.
5. CAPEX & OPEX Incentives: The Full Breakdown
The heart of the Gujarat GCC Policy is its two-tier CAPEX and OPEX incentive structure, differentiated by investment size and employment scale.
Category I: GFCI Less Than INR 250 Crore
CAPEX Support (Maximum Ceiling: INR 50 Crore)
| Expenditure Type | Support Rate |
|---|---|
| Construction and purchase of building, other fixed assets | Up to 20% |
| Computers, software, networking hardware | Up to 30% |
Disbursement is in 20 equal quarterly installments.
OPEX Support (Maximum Ceiling: INR 20 Crore per year, for 5 years)
Eligible units receive up to 15% of annual eligible OPEX expenditure. Eligible OPEX heads include:
- Lease Rental — up to INR 50/sq. ft./month for office space leased from a third party
- Bandwidth Expenditure — actual costs of licensed internet service provider subscriptions
- Cloud Rental — subscriptions to India-registered cloud service providers with valid GST numbers
- Power Tariff — actual energy consumption costs
Note: Combined bandwidth and cloud rental is capped at 35% of eligible OPEX or INR 7 crore per annum, whichever is lower.
Category II: Mega Projects (GFCI ≥ INR 250 Crore OR 500+ Employees)
CAPEX Support (Maximum Ceiling: INR 200 Crore)
| Expenditure Type | Support Rate |
|---|---|
| Construction and purchase of building, other fixed assets | Up to 20% |
| Computers, software, networking hardware | Up to 30% |
Disbursement is in 20 equal quarterly installments.
OPEX Support (Maximum Ceiling: INR 40 Crore per year, for 5 years)
Same 15% support rate on annual eligible OPEX, with bandwidth and cloud rental capped at 35% of eligible OPEX or INR 14 crore per annum, whichever is lower.
Important CAPEX Notes
- GFCI excludes the cost of land
- Construction costs are capped at INR 3,000 per sq. ft. of built-up area
- Built-up area is computed at 60 sq. ft. per employee on the payroll
- Annual CAPEX assistance is capped at the unit’s total annual operating expenditure
6. Special Employment & Operational Incentives
Beyond the core CAPEX/OPEX framework, the Gujarat GCC Policy provides four targeted special incentives that address the real-world operational costs of running a GCC.
6.1 Employment Generation Incentive (EGI)
This is a one-time incentive for every new and unique job created in Gujarat, applicable to new local employees hired and retained for a minimum of one year.
| Employee Type | Incentive (50% of one month’s CTC) |
|---|---|
| Male employee | Up to INR 50,000 |
| Female employee | Up to INR 60,000 |
Key Rule: EGI is tied to each individual employee and can only be claimed once in their lifetime across all GCCs. If a GCC claims EGI for an employee who subsequently moves to another GCC, the subsequent employer cannot claim EGI for the same individual.
6.2 Interest Assistance
Eligible GCCs receive a 7% interest subsidy on term loans (or actual interest paid, whichever is lower), up to INR 1 crore per annum for a maximum of five years from the commencement of interest repayment.
Conditions:
- Loan must be from an Indian financial institution approved by the RBI (NBFCs excluded)
- Eligible loan amount for subsidy calculation capped at 70% of eligible GFCI
- Interest repayment period must begin during the operative period of the policy
6.3 Atmanirbhar Gujarat Rojgar Sahay (Social Security Support)
This is an EPF reimbursement scheme covering the employer’s statutory EPF contribution for employees working in Gujarat offices, for a period of five years:
| Employee Category | EPF Reimbursement |
|---|---|
| Female employees | 100% of employer’s statutory EPF contribution |
| Male employees | 75% of employer’s statutory EPF contribution |
The per-employee incentive ceiling is 12% of the employee’s basic salary plus applicable DA and retaining allowance. This incentive directly reduces payroll costs, particularly for GCCs with large female workforces — making it one of the most financially significant recurring benefits in the policy.
6.4 Electricity Duty Incentive (EDI)
Eligible GCCs can claim the entire electricity duty paid to the Government of Gujarat for five years from the date of commercial operations commencement or in-principle approval, whichever is later.
For a data-center-intensity GCC or one with significant server infrastructure, this can translate into millions of rupees in annual savings.
7. Skill Development, Quality Certification & Startup Linkages
Skilling of Local Talent
The Government of Gujarat offers a Direct Benefit Transfer (DBT) incentive to upskill working professionals and students in globally recognized courses:
| Beneficiary | Incentive |
|---|---|
| Working professionals | Up to INR 50,000 or 50% of course fee (whichever is lower) |
| Undergraduate/graduate students | Up to INR 50,000 or 75% of course fee (whichever is lower) |
The incentive is paid on submission of course completion or examination certificates. This helps GCCs in Gujarat attract better-trained candidates and reduces the training burden on employers.
Quality Certification
All eligible GCCs are entitled to 80% reimbursement of quality certification fees, up to a maximum of INR 10 lakh per certification. This benefit applies for up to five certifications within the policy period — a valuable incentive for GCCs pursuing ISO, CMMI, SOC 2, or other globally recognized standards.
Startup Incubation & Acceleration Linkages
The Gujarat GCC Policy creates a powerful ecosystem bridge between large multinationals and early-stage startups:
- GCCs offering incubation facilities to startups can additionally claim incentives under the Gujarat IT/ITeS Policy (2022–27) for ICT & Deep Tech Incubators — including CAPEX support up to 25% of eligible expenditure (capped at INR 25 crore) and OPEX support up to INR 10 crore per year for five years.
- GCCs providing acceleration support to startups are eligible for incentives under the IT/ITeS Policy for ICT & Deep Tech Accelerators, including 10% assistance on venture capital and investor funding to supported startups.
- Startups utilizing GCC incubation or acceleration are themselves eligible for ICT & Deep Tech Startup incentives, creating a three-way value chain between the GCC, the startup, and the government.
8. GIFT City GCC: A Special Opportunity Within the Policy
Gujarat International Finance Tec-City (GIFT City), India’s first and only operational IFSC, occupies a special strategic position within the Gujarat GCC landscape. While the GCC Policy applies state-wide, GCCs established within GIFT City’s IFSC framework benefit from additional layers of incentives not available elsewhere:
- 10-year tax holiday on business income for units operating in IFSC
- Simplified regulatory framework under IFSCA (International Financial Services Centres Authority)
- Financial sector advantages including access to global capital markets, simplified foreign exchange regulations, and streamlined cross-border data flows
- World-class plug-and-play infrastructure within a purpose-built smart city
For multinational banks, asset managers, fintech firms, and financial service GCCs, GIFT City represents perhaps the single most compelling GCC location in South Asia — and the Gujarat GCC Policy’s incentives layer on top of these existing advantages.
9. Gujarat GCC Policy vs. Other State Policies: A Comparative View
With multiple Indian states now offering dedicated GCC policies, how does Gujarat compare?
| State | Max CAPEX Support | Max OPEX Support/Year | EPF Support | Patent/Skilling Support |
|---|---|---|---|---|
| Gujarat | INR 200 crore | INR 40 crore | 75–100% for 5 years | Yes (up to INR 10 lakh/cert) |
| Karnataka | INR 25 crore | INR 80 crore (L1 GCC) | Limited | Yes (internships + R&D grants) |
| Andhra Pradesh | INR 25 crore | INR 40–80 crore | Yes | Yes |
| Madhya Pradesh | INR 30 crore | Rental + coworking subsidies | 100% stamp duty | Yes |
Key differentiators for Gujarat:
- Higher CAPEX ceiling (INR 200 crore for Mega Projects) than most competing states
- GIFT City IFSC advantage — unique in India, unavailable elsewhere
- Comprehensive talent ecosystem through DBT-backed skilling and academic linkages
- Strong existing industrial base in pharmaceuticals, textiles, automotive, and petrochemicals that provides GCC demand from domestic companies
10. How to Apply: Policy Implementation Process
Governing Authority
The Department of Science & Technology (DST), Government of Gujarat is the nodal authority for this policy. Implementation is carried out by the Office of the Director, ICT & e-Governance (DIT).
State-Level Empowered Committee (SLEC)
All incentive proposals are evaluated and approved by the SLEC, which comprises:
- Additional Chief Secretary/Principal Secretary/Secretary, DST — Chairman
- Additional Chief Secretary/Principal Secretary/Secretary (Expenditure), Finance Department — Member
- Additional Secretary (IT)/Joint Secretary (IT)/Deputy Secretary (IT), DST — Member
- Financial Advisor (DST), Finance Department — Member
- Industries Commissioner — Member
- Director, ICT & e-Governance — Member Secretary
Digital Application Process
A standout feature of this policy is the government’s commitment to fully digitizing the incentive application and disbursement process. The digital platform is to be built on a mission-mode basis incorporating advanced technologies, designed specifically to minimize human interface and reduce the bureaucratic friction historically faced by foreign enterprises entering the Indian market.
Application Eligibility Window
- Applications must be submitted on or before March 31, 2030
- Commercial operations must commence on or before March 31, 2031
Step-by-Step Process for GCC Applicants
- Register Your Entity — Ensure the unit is registered under the Companies Act, LLP Act, Partnership, or Proprietorship
- Apply for In-Principle Approval — Submit application to DST/DIT through the digital platform (guidelines to be issued by DST)
- Commence Operations — Begin commercial operations within the policy period
- Claim CAPEX Incentives — Apply for CAPEX assistance disbursed in 20 quarterly installments
- Claim OPEX & Special Incentives — Submit quarterly/annual claims for OPEX subsidies, EGI, EPF reimbursements, and electricity duty refunds
- Claim Other Benefits — Apply for skilling, quality certification, and patent incentives on a rolling basis
For businesses considering Gujarat, engaging a GCC setup specialist or managed GCC provider significantly reduces the time-to-operate and ensures all incentive claims are properly structured and filed.
11. Key Sectors for GCCs in Gujarat: Where the Opportunity Is
The policy explicitly identifies several high-priority sectors for GCC development in Gujarat:
IT & ITeS Gujarat’s 5,000+ ICT companies and 32,000+ annual IT graduates make it a natural home for technology and software development GCCs. The policy aligns with the state’s existing Gujarat IT/ITeS Policy (2022–27).
AI & Digital Transformation With investments in 5G, cloud infrastructure, and AI-enabling technologies, Gujarat is positioning itself as a center for AI-driven GCCs across industries.
Financial Services & Fintech GIFT City’s IFSC framework makes Gujarat uniquely positioned for banking, insurance, asset management, and fintech GCCs seeking both global regulatory compliance and Indian talent cost advantages.
Data Centers The electricity duty exemption and robust power infrastructure make Gujarat attractive for data center-intensive GCC operations.
Engineering R&D Gujarat’s deep industrial base in automotive, chemicals, pharmaceuticals, and manufacturing creates strong demand for engineering R&D GCCs from both domestic and global multinationals.
Cybersecurity The policy specifically flags cybersecurity innovation as a focus area, aligning with India’s growing digital economy protection requirements.
Healthcare & Life Sciences Gujarat is home to major pharmaceutical manufacturers and research institutions, making it a logical destination for life sciences GCCs.
ESDM & Semiconductor The policy explicitly includes collaboration goals with ESDM/Semiconductor industry stakeholders, aligning with Gujarat’s semiconductor policy and India’s broader chip manufacturing ambitions.
12. Frequently Asked Questions
What is the minimum employee requirement to qualify under the Gujarat GCC Policy?
The eligible unit must have a minimum of 50 employees on its payroll. If headcount falls below 50 for three consecutive months, all fiscal assistance is discontinued.
Can a company claim both Gujarat GCC Policy incentives and Government of India GCC incentives?
Yes. The policy explicitly states that its incentives are in addition to any central government incentives the entity may be entitled to.
Can a company claim incentives under both the Gujarat GCC Policy and the Gujarat IT/ITeS Policy simultaneously?
No. Applicants claiming incentives under other Government of Gujarat policies cannot simultaneously claim incentives under this GCC Policy. However, GCCs providing startup incubation or acceleration services are specifically eligible to claim additional benefits under the IT/ITeS Policy for those incubation/acceleration activities.
How long does the OPEX support last?
Five years from the date of eligibility.
Is the EGI (Employment Generation Incentive) a recurring benefit?
No. EGI is a one-time benefit per new employee, tied to the individual. It can only be claimed once per employee across their entire career — subsequent GCCs hiring the same person cannot re-claim it.
Does the CAPEX subsidy cover land costs?
No. GFCI explicitly excludes the cost of land. The subsidy applies to building construction/purchase, computers, software, networking hardware, and related fixed assets.
What is a Mega Project under this policy?
A Mega Project requires a minimum GFCI of INR 250 crore OR the creation of at least 500 direct employment positions. Mega Projects access Category II incentives with higher ceilings — up to INR 200 crore CAPEX and INR 40 crore per year OPEX support.
When was the Gujarat GCC Policy officially notified?
The policy was officially notified on February 11, 2025, under Resolution No: DST/ITM/e-file/24/2025/0173/IT.
Is there a benefit for establishing a GCC at GIFT City?
Yes. GCCs at GIFT City’s IFSC can access a 10-year income tax holiday and IFSCA’s simplified regulatory framework, in addition to the incentives available under this GCC Policy.
How are CAPEX incentives disbursed?
In 20 equal quarterly installments, for both Category I and Category II GCCs.
13. Final Thoughts: Is Gujarat the Right Location for Your GCC?
The Gujarat GCC Policy (2025–30) is more than a standard state incentive framework. It is a strategically designed policy document that addresses the full lifecycle cost of operating a GCC — from capital expenditure and infrastructure to talent, certification, R&D, and startup ecosystem engagement.
What sets it apart from many competing state policies is the sheer scale of potential incentive value for large-investment GCCs. A Mega Project qualifying for Category II benefits can access up to INR 200 crore in CAPEX support and INR 200 crore over five years in OPEX support — numbers that materially affect a business case. Combined with social security support, employment generation incentives, electricity duty relief, and GIFT City’s unique IFSC advantages, the total financial ecosystem is among the most compelling in India today.
The policy also reflects a more sophisticated understanding of what global enterprises need: digital-first governance, reduced bureaucratic friction, transparent disbursement processes, and support for the entire innovation chain — from large multinationals to the startups they incubate.
For enterprises evaluating India’s GCC landscape in 2025 and beyond, Gujarat deserves serious consideration. The question is no longer whether Gujarat has the policy intent — it clearly does. The question is whether your organization is positioned to move quickly enough to take full advantage of the policy’s operative window before it closes in 2030.
If you are considering setting up a GCC in Gujarat and want expert support in navigating the application process, structuring your CAPEX/OPEX claims, or evaluating GIFT City as a location, get in touch with our team at ManagedGCC.com. We help global enterprises establish, operate, and scale GCCs in India from day one.
Sources & References
- Government of Gujarat, Department of Science & Technology. Gujarat Global Capability Center (GCC) Policy (2025–30). Resolution No: DST/ITM/e-file/24/2025/0173/IT. Dated: 11/02/2025.
- Department of Science & Technology, Government of Gujarat. Official GCC Policy Page.
- Cyril Amarchand Mangaldas. Key Highlights of Gujarat GCC Policy (2025–30), March 2025.
- Rödl & Partner India. Gujarat Global Capability Centers (GCC) Policy 2025–2030 Overview, February 2025.
About the author
Naresh D
IT Consultant | Software Architect | Full-Stack Developer
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