Gandhinagar: The state department of science and technology (DST) has issued operational guidelines for implementing Gujarat’s Global Capability Centre (GCC) Policy 2025-30, detailing the document-based process for identification of GCCs, determination of eligibility and disbursement of incentives.The guidelines make it mandatory for entities seeking benefits under the policy to submit applications and claims through the state’s Incentive Management Portal. They also warn that delayed claims will attract deductions based on the number of delayed days.According to the guidelines, the month of eligibility will be calculated from the start of commercial operations, in-principle approval or achievement of the eligible employee count, whichever occurs later.For identification as a GCC, companies will have to establish their relationship with the parent or group company through a board resolution and submit a service-level agreement defining the services provided. Other key documents include the ownership/shareholding structure, detailed project report, GST registration and, where required, CA-certified investment details.For existing GCCs expanding their activities, govt has specified that the expansion must have commenced during the policy period, with additional activities and employment added.
GCC policy guidelines
The guidelines also prescribe specific evidence for claiming CAPEX, OPEX and special incentives. These include investment invoices, asset-wise investment details, expenditure invoices, certified GCC expense statements for in-house GCCs and a CA-certified claim summary with payment details.CAPEX claims must be submitted within one year from the end of the eligible claim period and on a financial-year basis. The first OPEX claim must be submitted within the succeeding two quarters from the month of eligibility, while subsequent OPEX claims have to be filed before the end of the succeeding quarter, on a financial-quarter basis.The guidelines warn that delayed claims will attract deductions based on the number of delayed days, with incentives calculated on a pro-rata basis. The competent authority can also seek additional documents, clarifications or supporting evidence during scrutiny.
