Gandhinagar, Oct 3 — The Gujarat government, led by Chief Minister Bhupendra Patel, has moved to a single digital platform for the process of applying for, verifying and receiving incentives under its Global Capability Centre (GCC) Policy 2025-30, while laying down eligibility criteria and timelines for companies setting up or expanding such centres in the state.
The state government has issued Operational Guidelines 1.0 for implementation of the GCC Policy 2025-30, detailing the procedure for recognition of GCCs, establishment of new centres, expansion of existing facilities and claiming incentives.
Under the guidelines, the Integrated Incentive Management Portal developed by the Directorate of ICT and e-Governance will be used for incentive applications, claim processing and payments.
Applications related to skill development courses can also be made through the portal, which will provide information on the GCC policy. The guidelines introduce a "Month of Eligibility" to determine when incentive calculations will begin.
The latest of three dates — commencement of commercial operations, in-principle approval, or the date on which the eligible employee count is achieved — will be treated as the initial month of eligibility.
For recognition of a GCC, companies will have to submit documents establishing their relationship with the parent or group company.
These include a board resolution, service level agreement (SLA), ownership structure, detailed project report (DPR) and GST certificate. Investment details certified by a chartered accountant will also be required wherever applicable.
Commercial operations must have commenced during the policy period.
For a new GCC, the prescribed documents include the certificate of incorporation, GST registration, property lease or purchase documents in Gujarat, board resolution approving the GCC, SLA, employee allocation details, DPR and the first service invoice.
Existing GCCs seeking to add new activities and employment will have to submit an expansion-related board resolution, SLA for additional activities, DPR and details of the proposed investment and employees.
The guidelines specify the expenditure eligible for capital expenditure (CAPEX) support. This includes construction or purchase of buildings, computers, software, networking hardware and other related fixed assets.
Land costs are excluded. Stamp duty and registration fees paid for the lease, sale or transfer of land or office space, as well as equipment purchased for a captive renewable energy plant, may be eligible.
Furniture, fixtures, renovation, civil work, interior design, electrical fixtures, HVAC equipment and other plant and machinery required for a GCC may also qualify, subject to supporting documents.
For a new GCC, eligible GFCI investment made within two years of commencement of commercial operations can be covered, while for expansion of an existing GCC, the relevant investment made within two years of the expansion application can be considered.
The guidelines also prescribe claim deadlines. CAPEX claims must be filed financial year-wise within one year after completion of the eligible period.
The first OPEX claim has to cover the two quarters following the month of eligibility, with subsequent claims to be filed before completion of each succeeding quarter.
Annual claims for special incentives and quality certification have to be submitted before the end of the subsequent financial year. Delayed claims will be subject to pro-rata calculation based on the number of days of delay.
The verification process will be document-based and will require, among other records, the certificate of incorporation, GST registration, board resolution, SLA, certified DPR, employee details, first service invoice, investment invoices, a CA-certified claim summary and CA certificates for GFCI and annual operating expenditure.
The authorities will also verify that a GCC provides services only to its parent or group company.
Additional documents or clarifications may be sought during scrutiny, and applicants will have to furnish them within the prescribed timeframe.
The guidelines are intended to provide a defined process for the establishment and expansion of GCCs and the disbursement of incentives under the 2025-30 policy.