The Gujarat government, under Chief Minister Bhupendra Patel, has operationalised a unified digital platform for applying, verifying, and receiving incentives under its Global Capability Centre (GCC) Policy 2025-30, while establishing clear eligibility criteria and timelines for companies setting up or expanding GCCs in the state. The move, formalised through Operational Guidelines 1.0 issued on 3 October, marks a significant administrative step in Gujarat's push to attract high-value technology operations.

Single Portal for All Incentive Processes

All incentive-related activity — from application submission to claim processing and final payment — will now flow through the Integrated Incentive Management Portal, developed by the Directorate of ICT and e-Governance. The portal will also handle applications related to skill development courses and serve as a centralised information hub for the GCC policy. This consolidation is designed to reduce procedural friction and bring transparency to the disbursement process.

The guidelines introduce a key concept: the 'Month of Eligibility', which determines when incentive calculations commence. It is defined as the latest among three dates — commencement of commercial operations, receipt of in-principle approval, or the date on which the eligible employee count is achieved.

Eligibility Criteria and Document Requirements

For a GCC to be formally recognised under the policy, companies must submit a defined set of 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 (CA) are also required where applicable, and commercial operations must have commenced within the policy period.

For a new GCC, the prescribed documentation additionally covers the certificate of incorporation, GST registration, property lease or purchase documents in Gujarat, employee allocation details, and the first service invoice. Existing GCCs seeking to add new activities and employment must submit an expansion-related board resolution, SLA for the additional activities, a fresh DPR, and details of the proposed investment and headcount.

What Qualifies as CAPEX — and What Does Not

The guidelines spell out expenditure eligible for capital expenditure (CAPEX) support. Qualifying items include construction or purchase of buildings, computers, software, networking hardware, and related fixed assets. Furniture, fixtures, renovation, civil work, interior design, electrical fixtures, HVAC equipment, and plant and machinery required for GCC operations may also qualify, subject to supporting documentation.

Notably, land costs are excluded. However, 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. For a new GCC, eligible Gross Fixed Capital Investment (GFCI) made within two years of commencement of commercial operations can be covered. For expansion of an existing GCC, relevant investment made within two years of the expansion application is considered.

Claim Deadlines and Verification Process

The guidelines prescribe strict claim timelines. CAPEX claims must be filed financial year-wise within one year after completion of the eligible period. The first OPEX claim must cover the two quarters following the month of eligibility, with subsequent claims filed before the end of each succeeding quarter. Annual claims for special incentives and quality certification must be submitted before the end of the subsequent financial year. Delayed claims will attract a pro-rata deduction based on the number of days of delay.

Verification will be document-based, requiring records such as the certificate of incorporation, GST registration, board resolution, SLA, CA-certified DPR, employee details, first service invoice, investment invoices, and CA certificates for GFCI and annual operating expenditure. Authorities will also verify that a GCC provides services exclusively to its parent or group company. Additional documents or clarifications may be sought during scrutiny, and applicants must respond within the prescribed timeframe.

Broader Context and What Comes Next

This comes amid intensifying competition among Indian states — particularly Karnataka, Telangana, and Maharashtra — to attract GCC investments from global multinationals. Gujarat's structured, portal-driven approach signals an attempt to differentiate on process clarity and speed of disbursement. With the GCC Policy 2025-30 now backed by operational guidelines, companies evaluating Gujarat as a destination have a defined regulatory roadmap to work with. Industry observers will watch closely whether the two-year investment window and consolidated portal translate into faster on-ground approvals and measurable GCC growth in the state.