Gujarat Govt Issues Operational Guidelines 1.0 for Implementation of GCC Policy 2025-30

Gandhinagar: Gujarat Government has issued Operational Guidelines 1.0 for the implementation of the Gujarat Global Capability Center (GCC) Policy 2025-30. The guidelines establish a framework for GCC recognition, eligibility, establishment of new centres, expansion of existing centres and the process for availing various incentive benefits.

A key feature of these guidelines is that the entire process, from applying for incentives to claim verification and payment, will be carried out on a single digital platform. Through the Integrated Incentive Management Portal developed by the Directorate of ICT & e-Governance, applications for incentives, claim processing and payments, as well as applications for Skill Development Courses, can be made. Information related to the GCC Policy will also be made available on the portal.

Clear Criteria Defined for Determining Eligibility

A Month of Eligibility provision has been introduced to determine when the calculation of incentives for a GCC will begin. Of the date of commencement of Commercial Operation, the date of In-principle Approval and the date of achieving the Eligible Employee Count, whichever is the latest, will be considered the initial month of eligibility. The calculation of incentive payments will begin from this period.

For GCC recognition, documents establishing the relationship with the Parent or Group Company, including a Board Resolution, Service Level Agreement (SLA), Ownership Structure, Detailed Project Report (DPR), GST Certificate and, wherever required, investment details certified by a CA, will have to be submitted. Commercial Operation must have commenced during the Policy Period.

For a new GCC, documents including the Certificate of Incorporation, GST Registration, property lease or purchase documents in Gujarat, Board Resolution for establishing the GCC, SLA, Employee Allocation Details, DPR and the first Service Invoice have been prescribed. For adding new activities and employment in an existing GCC, documents including the relevant Board Resolution approving the expansion, SLA for additional activities, DPR and details of the required investment and employees will have to be submitted.

Assistance Covering Various Expenses Including CAPEX and OPEX

Under the GCC Policy, Eligible CAPEX Expenditure includes the cost of construction or purchase of a Building, Computers, Software, Networking Hardware and other related Fixed Assets. Land cost is not included. However, Stamp Duty and Registration Fees paid for the Lease, Sale or Transfer of land or office space, as well as expenditure incurred on the purchase of equipment for a Captive Renewable Energy Plant, may be eligible.

The cost of Furniture, Fixtures, Renovation, Civil Work, Interior Designing, Electrical Fixtures, HVAC Equipment and other Plant and Machinery required for the GCC may also be considered based on supporting documents. For a new GCC, relevant GFCI investment made within two years from the date of commencement of Commercial Operation, and for the expansion of an existing GCC, investment made within two years from the date of the Expansion Application, may be covered as eligible expenditure.

Time Limits and Document-Based Verification for Claims

The CAPEX Claim will have to be submitted Financial Year-wise within one year after completion of the Eligible Period. The first OPEX claim will have to be submitted for the two Quarters following the Month of Eligibility, while subsequent claims will have to be submitted before the completion of was each subsequent Quarter. Annual claims for Special Incentive and Quality Certification will have to be submitted before the end of the subsequent Financial Year. Incentives will be calculated on a Pro-rata basis based on the number of days of delay.

A documentary checklist has been prescribed for claim processing, including the Certificate of Incorporation, GST Registration, Board Resolution, SLA, Certified DPR, employee details, First Service Invoice, Investment Invoices, CA Certified Claim Summary, and CA Certificate for GFCI and annual operating expenditure. It will also be verified that the GCC provides services only to the Parent or Group Company.

During the verification of applications, the authority may seek additional documents or clarifications as required, which will have to be submitted within the prescribed timeframe. Thus, the new Operational Guidelines provide the GCC Policy 2025-30 with a framework based on clear procedures, digital facilitation and document-based verification, aim to create a systematic pathway for the establishment of new GCCs and expansion of existing centres in the state.

These details were shared today by the State Government. DeshGujarat