Viksit Gujarat Policy 2026 MSME
Core Subsidy Schemes
| Taluka Category | Overall Max Ceiling | Component 1: Capital Subsidy | Component 2: Interest Subsidy | Component 3: Power Tariff Subsidy | Micro Disbursal | Small & Medium Disbursal |
| Category-A | 45% of EFCI | 35% of EFCI | 7% on Term Loan (Max 10% of EFCI) | INR 2 per unit (Max 25% of EFCI) | Disbursed in 1 year | Disbursed over 5 years |
| Category-B | 35% of EFCI | 25% of EFCI | 7% on Term Loan (Max 10% of EFCI) | INR 1 per unit (Max 25% of EFCI) | Disbursed in 1 year | Disbursed over 5 years |
| 2. Selected Thrust Manufacturing Sectors (Toys, Footwear, Robots, Drones, Sports Goods) | ||||||
| Taluka Category | Overall Max Ceiling | Component 1: Capital Subsidy | Component 2: Interest Subsidy | Component 3: Power Tariff Subsidy | Micro Disbursal | Small & Medium Disbursal |
| Category-A | 50% of EFCI | 35% of EFCI | 7% on Term Loan (Max 20% of EFCI) | INR 2 per unit (Max 20% of EFCI) | Disbursed in 1 year | Disbursed over 5 years |
| Category-B | 45% of EFCI | 30% of EFCI | 7% on Term Loan (Max 20% of EFCI) | INR 1 per unit (Max 20% of EFCI) | Disbursed in 1 year | Disbursed over 5 years |
Other Non-Core Assistance & Support
| Scheme / Support Area | Quantum / Percentage Support | Maximum Upper Cap | Critical Condition for Claim |
| ERP System Installation | 65% of the capital cost of installation/SaaS configuration | INR 1.00 Lakh | Excludes hardware; apply within 6 months of installation. |
| Quality Certification | 50% of certification fees + 50% of specific testing equipment cost | INR 10.00 Lakh | Does not cover statutory provisions or renewals; apply within 6 months. |
| ZED Certification | 50% of charges after deducting Central Govt (GoI) support | INR 50,000 | Apply within 6 months from the date of certificate issuance. |
| ICT Implementation | 65% of capital expenditure (Cloud computing, AI, Industry 4.0) | INR 5.00 Lakh | Apply within 6 months from installation date of ICT facilities. |
| Technology Acquisition | 65% of acquisition cost including first 2 years of royalty | INR 50.00 Lakh | Apply within 6 months of signing MOU/Contract; no plant/machinery cost. |
| Patent Registration | 75% of cost (Attorneys, registration fees, testing equipment) | INR 25.00 Lakh | Attorney caps: National INR 50k, International INR 2L per country. |
| Energy & Water Audits | 75% of audit cost (conducted by recognized body) | INR 50,000 per audit | Equipment recommended gets 25% subsidy (Max 20L) if min 10% saving achieved. |
| SME Exchange Listing | 25% of expenditure incurred for fund raising via equity capital | INR 5.00 Lakh | Apply within 6 months from listing date on SME Exchange. |
| CGTMSE Fee Reimbursement | 100% of annual service fees paid to Bank/FI for collateral-free loan | Full fee (5 years) | Excludes trading and service activities; disbursed with interest subsidy. |
| Assistance in Rent to MSEs | 65% of rent paid by the MSME enterprise and 75% in case of 100% equitv ownership of women entrepreneur | Rs.3 lakh Per Annum | Enterprise shall have to apply within six months from the date of Rent agreement / Lease deed |
| Assistance for Power Connection charges | Quantum of assistance: Assistance @ 35% of charges paid to distribution Licenses for LT/HT service line, | maximum limit up to Rs.5 lakhs during the operative period ofthe scheme. | The enterprise shall have to apply for reimbursement within six months liom the date of payment of charges to Distribution Licensee lbr service line. |
Gujarat Industrial Policy 2026 Large Mega Incentives
Executive Summary
| 1. Key Policy Framework & Structure | ||||||
| Policy Name | Viksit Gujarat Industrial Policy – 2026 (Large, Mega & Ultra Mega Scheme) | |||||
| Operative Window | 5 Years: Effective from 01.06.2026 to 31.05.2031 (Eligible assets acquired from 01.01.2026) | |||||
| Taluka Tiering | Two Categories: Category A (130 Developing Talukas – Higher Incentive) & Category B (138 Developed Talukas) | |||||
| Core Incentive Mechanism | ‘Choose Your Incentive’ – Combination of Capital Subsidy, Interest Subsidy & Power Tariff Support on Eligible Fixed Capital Investment (EFCI) | |||||
| Overall Incentive Cap | From 15% up to 50% of EFCI across categories, with dedicated per-year disbursement ceilings | |||||
| Absolute Annual Caps | ₹150 Cr (Large General), ₹300 Cr (Large Thrust/Selected), ₹750 Cr (Mega), ₹1,250 Cr (Ultra Mega) across all components | |||||
| Non-Core Assistance | EPF Reimbursement, Electricity Duty Exemption, Stamp Duty/Registration Waiver, Technology Acquisition, IPR/Patent, Quality Certifications, etc. | |||||
| 2. Quick Comparison Matrix Across Industry Scales | ||||||
| Category | Qualifying Investment | Employment Mandate | Overall Ceiling (Cat A) | Overall Ceiling (Cat B) | Disbursement Period | Stamp Duty Waiver |
| Large (General) | P&M > ₹125 Crore | Standard Norms | 20% of EFCI | 15% of EFCI | 10 Years | Not Available |
| Large (Thrust) | P&M > ₹125 Crore (16 Thrust Sectors) | Standard Norms | 35% of EFCI | 25% of EFCI | 8 Years | Not Available |
| Mega Industries | Gross FCI ≥ ₹1,000 Crore (Thrust Only) | ≥ 250 direct jobs (+50 per addl. ₹200 Cr) | 35% of EFCI | 30% of EFCI | 10 Years | 100% on Project Land |
| Ultra Mega Industries | Gross FCI ≥ ₹10,000 Crore (Thrust Only) | ≥ 3,000 direct jobs (+500 per addl. ₹5,000 Cr) | 40% of EFCI | 35% of EFCI | 12 Years | 100% on Project Land |
| Selected Thrust Sectors | Sports Goods, Toys, Footwear, Robots, Drones | As per respective scale | 50% of EFCI | 45% of EFCI | 8 – 12 Years | 100% on Project Land |
Core Benefits
| Enterprise Category | Eligible Sectors | Capital Subsidy (Cat A / Cat B) | Interest Subsidy | Power Tariff Subsidy | Total Incentive Ceiling (Cat A / B) | Annual Absolute Cap | Tenure / Payout Terms |
| Large Undertakings (General) | All Eligible Non-Thrust Manufacturing | 15% (Cat A) / 10% (Cat B) | 7% p.a. on eligible term loan | ₹2 / unit (Cat A) / ₹1 / unit (Cat B) | 20% (Cat A) / 15% (Cat B) of EFCI | ₹150 Crore p.a. | Disbursed over 10 years in equal tranches; no carry forward |
| Large Undertakings (Thrust) | 16 Priority Thrust Sectors | 25% (Cat A) / 15% (Cat B) | 7% p.a. on eligible term loan | ₹2 / unit (Cat A) / ₹1 / unit (Cat B) | 35% (Cat A) / 25% (Cat B) of EFCI | ₹300 Crore p.a. | Disbursed over 8 years in equal tranches; no carry forward |
| Mega Industrial Units | Thrust Sectors Only (FCI ≥ ₹1,000 Cr) | 25% (Cat A) / 20% (Cat B) | 7% p.a. on eligible term loan | ₹2 / unit (Cat A) / ₹1 / unit (Cat B) | 35% (Cat A) / 30% (Cat B) of EFCI | ₹750 Crore p.a. | Disbursed over 10 years in equal tranches; no carry forward |
| Ultra Mega Industrial Units | Thrust Sectors Only (FCI ≥ ₹10,000 Cr) | 30% (Cat A) / 25% (Cat B) | 7% p.a. on eligible term loan | ₹2 / unit (Cat A) / ₹1 / unit (Cat B) | 40% (Cat A) / 35% (Cat B) of EFCI | ₹1,250 Crore p.a. | Disbursed over 12 years in equal tranches; no carry forward |
| Selected Thrust Sectors (Large) | Sports Goods, Toys, Footwear, Robotics, Drones | 35% (Cat A) / 30% (Cat B) | 7% p.a. on eligible term loan | ₹2 / unit (Cat A) / ₹1 / unit (Cat B) | 50% (Cat A) / 45% (Cat B) of EFCI | ₹300 Crore p.a. | Disbursed over 8 years; highest incentive slab in the policy |
| Selected Thrust Sectors (Mega / Ultra Mega) | Sports Goods, Toys, Footwear, Robotics, Drones | 35% (Cat A) / 30% (Cat B) | 7% p.a. on eligible term loan | ₹2 / unit (Cat A) / ₹1 / unit (Cat B) | 50% (Cat A) / 45% (Cat B) of EFCI | ₹750 Cr / ₹1,250 Cr p.a. | Disbursed over 10 / 12 years; subject to scale criteria |
| Key Operational Rules for Core Benefits: | |||||||
| • ‘Choose Your Incentive’ Flexibility: The enterprise can choose any proportion of Capital Subsidy, Interest Subsidy, and Power Tariff Subsidy, provided the total claim does not exceed the prescribed ceiling for that year and the overall policy limit. | |||||||
| • Annual Caps: In addition to the percentage ceiling of EFCI, the combined assistance across all core components is subject to an absolute annual financial ceiling (₹150 Cr for Large General, ₹300 Cr for Large Thrust, ₹750 Cr for Mega, ₹1,250 Cr for Ultra Mega). | |||||||
| • Lapsing of Unclaimed Subsidies: Unclaimed portions of the per-year incentive limit cannot be carried forward to subsequent financial years. | |||||||
| • Loan Requirement: Capital Subsidy and Power Tariff support do not require a bank loan (self-financed investments qualify). Interest subsidy strictly requires an eligible term loan from recognized banks/FIs. | |||||||
Non-Core Assistance
| Scheme / Component | Applicability | Quantum of Assistance | Monetary Ceiling / Cap | Tenure / Duration | Key Eligibility Criteria & Conditions |
| Employer’s EPF Contribution Reimbursement | Large, Mega & Ultra Mega | 100% reimbursement of employer statutory EPF contribution for new direct employees | ₹1,800/mo (Male) ₹2,500/mo (Female) ₹3,000/mo (Specially-abled) | 8 to 10 Years (as per scale) | Applicable for new employees with first-time UAN registered in Gujarat. Domicile condition applies. |
| Stamp Duty & Registration Fee Reimbursement | Ultra Mega & Selected Thrust Sectors (Mega on project land) | 100% reimbursement of Stamp Duty and Registration Charges paid to Govt of Gujarat | Actual stamp duty & fee paid | One-time (upon execution) | Applicable exclusively on land purchased or leased for setting up the qualifying industrial project. |
| Electricity Duty Exemption | Large, Mega & Ultra Mega | 100% Exemption from Electricity Duty | As per applicable duty rates | 5 Years from date of commercial production | Exemption granted under the provisions of the Gujarat Electricity Duty Act, 1958. |
| Assistance for Technology Acquisition | Mega & Ultra Mega / Selected Thrust | Up to 75% of expenditure for acquisition of patented/commercialised technology | Up to ₹5.00 Crore | During operative policy period | Technology must be new to the state and directly integrated into modern manufacturing processes. |
| Patent & IPR Registration Assistance | Large, Mega & Ultra Mega | Up to 75% of expenditure incurred for obtaining registered patents, designs, trademarks, GI | Up to ₹1.00 Crore (Multiple applications allowed) | Operative period (apply within 3 mos of grant) | Covers domestic and international patents; expenditure includes filing, consultant and legal fees. |
| International Quality Certifications & Approvals | Selected Thrust Sectors / Export Heavy Mega | 100% reimbursement of fees for international testing and global regulatory certifications | Up to ₹5.00 Crore | Operative period | Intended for high-tech thrust items (aerospace, defense, medical devices, robotics) penetrating global markets. |
| Skill Development & Training Assistance | Selected Thrust Sectors (Robotics, Drones, Toys, Footwear, Sports) | Direct payroll/stipend subsidy for newly trained local employees | Up to ₹15,000 per employee per month | 12 Months (1 Year) | Aimed at building specialised technical workforce for cutting-edge thrust manufacturing. |
| Creative Design Studios / In-house Prototyping | Selected Thrust Sectors (Footwear, Toys, Sports Goods, Robotics) | 50% capital subsidy on equipment, software, CAD/CAM testing setups | Up to ₹50.00 Crore | Project implementation window | Designed to position Gujarat as a global design and innovation center for consumer thrust products. |
| R&D Centres Support | Mega & Ultra Mega Projects establishing R&D facilities | 50% capital subsidy on R&D equipment for first 5 centres (min ₹300 Cr inv.); 25% for other centres (min ₹100 Cr inv.) | Up to ₹50 Crore p.a. for 5 years | 5 Years | Plus payroll support of ₹10,000/person/month for 3 years and power tariff assistance. |
| Critical Infrastructure / Last-Mile Connectivity | Mega & Ultra Mega Projects | Funding for dedicated roads, water supply pipelines, high-power feeder lines, rail siding | Recommended on merit by SLAC / State Govt | Project Implementation Phase | Subject to State Level Approval Committee (SLAC) evaluation of project scale and economic impact. |
Eligibility & Definitions
| 1. Classification & Threshold Criteria | ||||
| Classification Tier | Investment Threshold Criterion | Employment Condition | Sectoral Requirement | Approval Authority |
| Large Industrial Unit | Plant & Machinery investment > ₹125 Crore across India | Standard statutory labour compliance | General Manufacturing or Thrust Sectors | Industries Commissionerate / SLEC |
| Mega Industrial Unit | Gross Fixed Capital Investment (GFCI) ≥ ₹1,000 Crore | Minimum 250 direct jobs (+50 per addl. ₹200 Cr) | Strictly 16 Thrust Sectors or 5 Selected Thrust Sectors | State Level Approval Committee (SLAC) |
| Ultra Mega Industrial Unit | Gross Fixed Capital Investment (GFCI) ≥ ₹10,000 Crore | Minimum 3,000 direct jobs (+500 per addl. ₹5,000 Cr) | Strictly 16 Thrust Sectors or 5 Selected Thrust Sectors | Cabinet / High-Level State Approval Committee |
| 2. Qualifying Sectors List | ||||
| 16 Priority Thrust Sectors: | ||||
| 1. Green Energy Ecosystem (Solar, Wind, Green Hydrogen, Battery Storage, Fuel Cells) | 9. Healthcare & Pharmaceuticals (APIs, Formulations, Devices, Vaccines) | |||
| 2. Mobility (Electric Vehicles, Auto Components, Advanced Automotive) | 10. Ancillary Units to Semiconductor Industries (Gases, Chemicals, PCBs, Wafers) | |||
| 3. Capital Equipment & Electrical/Industrial Machinery, Telecom, Electrolysers | 11. Nuclear Power Equipment & Small Modular Reactor (SMR) Components | |||
| 4. Metals & Minerals (Ferrous, Non-Ferrous, Critical Minerals, Advanced Materials) | 12. Registered Vehicle Scrapping Facilities (RVSF) | |||
| 5. Textiles & Apparel (Integrated Value Chain, Technical Textiles, Garments) | 13. Electronic Waste (E-Waste) Recycling Units | |||
| 6. Sustainability & Green Tech (Effluent & Sewage Treatment, Waste Recycling) | 14. Textile Waste Recycling Units | |||
| 7. Agro & Food Processing (Dairy, Ready-to-Eat, Grain, Spices Processing) | 15. Shipping Container Manufacturing | |||
| 8. Chemicals & Petrochemicals (Mandatory captive ETP or CETP connectivity) | 16. Heavy Earth Moving & Mining Equipment (Tunnel Boring, Cranes, Excavators) | |||
| 5 Selected Thrust Sectors (Eligible for Maximum Slab of 50% Cat A / 45% Cat B): | ||||
| • 1. Sports Goods & Equipment Manufacturing | ||||
| • 2. Toys Manufacturing | ||||
| • 3. Footwear Manufacturing | ||||
| • 4. Robot Manufacturing | ||||
| • 5. Drone & Unmanned Aerial Vehicle (UAV) Manufacturing | ||||