Planning a new plant or an expansion in Gujarat? The Viksit Gujarat Industrial Policy 2026 changes how incentives work. SGST-linked benefits are gone. Instead, you choose your own mix of capital subsidy, interest subsidy and power tariff support, capped as a percentage of your eligible investment.
The Viksit Gujarat Industrial Policy 2026 is Gujarat’s five-year industrial framework from the Industries and Mines Department. It replaces the 2022 Aatmanirbhar Gujarat schemes and supports the vision of “Viksit Gujarat se Viksit Bharat @2047”. The aim is to move the state toward high-value, technology-led and job-rich manufacturing.
| Aspect | 2022 Policy | Viksit Gujarat Industrial Policy 2026 |
| Taluka categories | 3 (I, II, III) | 2 (A and B) |
| SGST reimbursement | Available | Removed |
| Power subsidy | Not available | ₹1–2 per unit |
| Incentive choice | Fixed | Mix capital, interest and power |
| MSME limit | ₹50 Cr | ₹125 Cr |
| Ultra Mega and Selected Thrust | Not available | Introduced |
The policy now rewards investment and jobs, not tax paid on sales.
Category | Eligibility |
Micro / Small / Medium | Plant & machinery up to ₹2.5 Cr / ₹25 Cr / ₹125 Cr |
Large | Plant & machinery above ₹125 Cr |
Mega | ₹1,000 Cr+ investment, 250+ jobs, thrust sector |
Ultra Mega | ₹10,000 Cr+ investment, 3,000+ jobs, thrust sector |
Mega projects need 50 more jobs for every extra ₹200 Cr. Ultra Mega projects need 500 more jobs for every extra ₹5,000 Cr. Projects above ₹1,000 Cr that miss the job criteria are treated as Large units.
The 16 thrust sectors are:
Sports goods, toys, footwear, robots and drones get the policy’s top incentives: up to 50% of EFCI. These sectors are prioritised for jobs and import substitution.
Each unit can pick any combination of:
The total must stay within the ceilings below.
Unit type | Capital (A/B) | Overall cap (A/B) | Period | Absolute annual cap |
Large – General | 15% / 10% | 20% / 15% | 10 yrs | ₹150 Cr |
Large – Thrust | 25% / 15% | 35% / 25% | 8 yrs | ₹300 Cr |
Mega – Thrust | 25% / 20% | 35% / 30% | 10 yrs | ₹750 Cr |
Ultra Mega – Thrust | 30% / 25% | 40% / 35% | 12 yrs | ₹1,250 Cr |
Selected Thrust (Large/Mega/Ultra) | 35% / 30% | 50% / 45% | 8/10/12 yrs | ₹300 / ₹750 / ₹1,250 Cr |
Power subsidy is ₹2 per unit in Category A and ₹1 in Category B. Interest and power are each separately capped as a percentage of EFCI.
Important: incentives are paid under an annual cap (for example, 4.5% of EFCI per year for Large Thrust in Category A). Unused amounts cannot be carried forward.
Project: auto components plant, EFCI ₹500 Cr, Category A (Large Thrust)
For very large projects: an Ultra Mega project of ₹50,000 Cr hits the ₹1,250 Cr absolute annual cap first. That makes a customised package from the CM-led High Power Committee important.
Selected Thrust extras:
The total must stay within the ceilings below.
Startups:
Women entrepreneurs:
Workforce housing: 80% support (up to ₹40 Cr) for common dormitories and working women’s hostels
Your taluka directly decides your rate. Per GR dated 08.09.2026, 130 talukas are Category A (developing, higher benefits) and 138 are Category B (developed).
Note: some names repeat across districts. Mahuva is Category B in Bhavnagar but Category A in Surat. Always confirm the district.
| Sr. No. | District | Classification (category) of talukas for various incentive schemes under Viksit Gujarat Industrial Policy-2026 | |
|---|---|---|---|
| Category A | Category B | ||
| 1 | Ahmedabad | Dholera | Viramgam |
| Detroj-Rampura | Daskroi | ||
| Dhandhuka | Bavla | ||
| – | Dholka | ||
| – | Sanand | ||
| – | Mandal | ||
| – | Ahmedabad City | ||
| 2 | Amreli | Khambha | Jafrabad |
| Dhari | Rajula | ||
| Lilia | Bagasara | ||
| Savar Kundla | Amreli | ||
| Babra | – | ||
| Kunkavav Vadia | – | ||
| Lathi | – | ||
| 3 | Anand | Tarapur | Anand |
| Anklav | Umreth | ||
| Sojitra | Khambhat | ||
| – | Petlad | ||
| – | Borsad | ||
| 4 | Arvalli | Dhansura | Meghraj |
| Malpur | Bayad | ||
| – | Bhiloda | ||
| – | Modasa | ||
| – | Shamalaji (Bhiloda) | ||
| – | Sathamba (Bayad) | ||
| 5 | Banas Kantha | Amirgadh | Deesa |
| Danta | Palanpur | ||
| Dhanera | – | ||
| Kankrej | – | ||
| Vadgam | – | ||
| Dantiwada | – | ||
| Hadad (Danta) | – | ||
| Ogad (Kankrej) | – | ||
| 6 | Bharuch | Netrang | Bharuch |
| – | Jhagadia | ||
| – | Vagra | ||
| – | Anklesvar | ||
| – | Hansot | ||
| – | Valia | ||
| – | Jambusar | ||
| – | Amod | ||
| 7 | Bhavnagar | Jesar | Bhavnagar |
| Umrala | Mahuva | ||
| Vallabhipur | Sihor | ||
| Gariadhar | – | ||
| Palitana | – | ||
| Talaja | – | ||
| Ghogha | – | ||
| 8 | Botad | Ranpur | – |
| Gadhada | – | ||
| Barwala | – | ||
| Botad | – | ||
| 9 | Chhota Udepur | Chhota Udepur | – |
| Kavant | – | ||
| Nasvadi | – | ||
| Sankheda | – | ||
| Bodeli | – | ||
| Jetpur Pavi | – | ||
| Kadval (Jetpur Pavi) | – | ||
| 10 | Devbhumi Dwarka | Kalyanpur | Khambhalia |
| Bhanvad | Okhamandal | ||
| 11 | Dahod | Dhanpur | – |
| Sanjeli | – | ||
| Limkheda | – | ||
| Dahod | – | ||
| Fatehpura | – | ||
| Jhalod | – | ||
| Singvad | – | ||
| Garbada | – | ||
| Devgadbaria | – | ||
| Sukhasar (Fatehpura) | – | ||
| Guru Govind Limbdi (Jhalod) | – | ||
| 12 | Gandhinagar | – | Kalol |
| – | Dehgam | ||
| – | Gandhinagar | ||
| – | Mansa | ||
| 13 | Gir Somnath | Gir Gadhada | Una |
| Talala | Kodinar | ||
| – | Sutrapada | ||
| – | Veraval | ||
| 14 | Jamnagar | Jodiya | Lalpur |
| – | Jamnagar | ||
| – | Jamjodhpur | ||
| – | Kalavad | ||
| – | Dhrol | ||
| 15 | Junagadh | Bhesan | Junagadh |
| Mendarda | Junagadh City | ||
| – | Visavadar | ||
| – | Malia Hatina | ||
| – | Mangrol | ||
| – | Vanthali | ||
| – | Manavadar | ||
| – | Keshod | ||
| 16 | Kachchh | Rapar | Mundra |
| Nakhatrana | Anjar | ||
| Lakhpat | Gandhidham | ||
| Mandvi | Abdasa | ||
| – | Bhachau | ||
| – | Bhuj | ||
| 17 | Kheda | Galteshwar | Kheda |
| Matar | Nadiad | ||
| Vaso | Mehmedabad | ||
| Mahudha | Kathlal | ||
| – | Thasra | ||
| – | Kapadvanj | ||
| – | Fagvel (Kathlal and Kapadvanj) | ||
| 18 | Mehsana | Satlasana | Kadi |
| Jotana | Mehsana | ||
| Kheralu | Unjha | ||
| Becharaji | Vijapur | ||
| Vadnagar | Visnagar | ||
| 19 | Mahisagar | Khanpur | Lunawada |
| Kadana | Balasinor | ||
| Virpur | Santrampur | ||
| – | Godhar (Santrampur, Shehra) | ||
| – | Kothamba (Lunawada) | ||
| 20 | Morbi | Maliya | Wankaner |
| – | Morbi | ||
| – | Tankara | ||
| – | Halvad | ||
| 21 | Narmada | Garudeshwar | Nandod |
| Dediapada | – | ||
| Tilakwada | – | ||
| Sagbara | – | ||
| Chikda (Dediapada) | – | ||
| 22 | Navsari | Khergam | Navsari |
| – | Bansda | ||
| – | Chikhli | ||
| – | Jalalpore | ||
| – | Gandevi | ||
| 23 | Panch Mahals | Ghoghamba | Halol |
| Morwa (Hadaf) | Kalol | ||
| Jambughoda | Godhra | ||
| Shehera | – | ||
| 24 | Patan | Sarasvati | Sidhpur |
| Santalpur | Chanasma | ||
| Shankheshwar | Patan | ||
| Sami | – | ||
| Radhanpur | – | ||
| Harij | – | ||
| 25 | Porbandar | Kutiyana | Porbandar |
| – | Ranavav | ||
| 26 | Rajkot | Vinchhiya | Paddhari |
| Jamkandorna | Lodhika | ||
| – | Rajkot | ||
| – | Kotda Sangani | ||
| – | Jasdan | ||
| – | Upleta | ||
| – | Dhoraji | ||
| – | Jetpur | ||
| – | Gondal | ||
| 27 | Sabar Kantha | Poshina | Talod |
| Vijaynagar | Vadali | ||
| Khedbramha | Idar | ||
| – | Prantij | ||
| – | Himatnagar | ||
| 28 | Surat | Umarpada | Mangrol |
| Mahuva | Kamrej | ||
| Ambika (Mahuva) | Palsana | ||
| – | Chorasi | ||
| – | Olpad | ||
| – | Surat City | ||
| – | Mandvi | ||
| – | Bardoli | ||
| – | Areth (Mandvi) | ||
| 29 | Surendranagar | Lakhtar | Wadhwan |
| Chuda | Thangadh | ||
| Muli | Dhrangadhra | ||
| Sayla | – | ||
| Limbdi | – | ||
| Dasada | – | ||
| Chotila | – | ||
| 30 | Tapi | Kukarmunda | Vyara |
| Uchchhal | Valod | ||
| Nizar | – | ||
| Dolvan | – | ||
| Songadh | – | ||
| Ukai (Songadha) | – | ||
| 31 | The Dangs | Subir | – |
| Waghai | – | ||
| Aahva | – | ||
| 32 | Vadodara | Sinor | Vaghodia |
| Desar | Karjan | ||
| – | Padra | ||
| – | Savli | ||
| – | Vadodara | ||
| – | Dabhoi | ||
| 33 | Valsad | Kaprada | Valsad |
| Dharampur | Pardi | ||
| Nanapodha (Kaprada, Vapi, Pardi) | Vapi | ||
| – | Umbergaon | ||
| 34 | VAVTHARAD | Lakhani | Bhabhar |
| Suigam | – | ||
| Vav | – | ||
| Tharad | – | ||
| Deodar | – | ||
| Dharnidhar (Vav) | – | ||
| Rah (Tharad) | – | ||
| Total | 130 | 138 | |
Milestone | Deadline |
Project registration | Before commercial production, or 3 months from the GR, whichever is later |
Option to stay on the 2022 scheme | Within 6 months of the GR (final and irrevocable) |
Old scheme production cut-off | 4 October 2027 |
PEC/FEC application | Within 3 months of commercial production |
Policy ends | 31 May 2031 |
Units in commercial production before 1 June 2026 cannot opt into the new policy.
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