Viksit Gujarat Industrial Policy–2026
Gujarat MSME Policy 2026
Benefits, eligibility and deadlines under the 25 September 2026 GR. Start with the rules, then work through the numbers.
32-page resolution · Content reviewed 26 September 2026
Match the project to the scheme.
The enterprise definition concerns manufacturing, production, processing and job work of articles. Registration alone does not establish eligibility for this package. The main incentives require a qualifying new or expansion/diversification project with commercial production during 1 June 2026–31 May 2031.
Classification
P&M across all units: Micro ≤₹2.5 crore; Small >₹2.5–₹25 crore; Medium >₹25–₹125 crore. Scheme status is decided at project completion.
Location
Category A/B follows the taluka GR. A multi-taluka project uses the largest percentage of project land under paragraph 1.14.
Search the taluka list →Eligible investment
EFCI is not total project cost. Listed project-related infrastructure counts at 50% of qualifying actual expenditure under this MSME GR.
See the ₹5.60 crore example →Source: paragraphs 1–3, pp. 2–10. Scheme-specific classification, not a replacement statement of all national MSME-registration criteria.
Interactive reference
Explore the ceilings, not a subsidy quote.
Enter an assumed, already assessed EFCI. Enterprise size is a separate P&M test. The result shows published limits, not actual eligible claims, sanction or payment timing.
Selected thrust means the listed manufacturing of sports goods/equipment, toys, footwear, robots or drones, or a later notified sector. A startup or green-project label alone does not qualify.
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Micro · Category A · General · EFCI ₹100 lakh
- Combined ceiling over five years
- ₹45 lakh 45% of EFCI, not an assured payment
- Capital component ceiling
- ₹35 lakh 35% of EFCI; disbursed in one year
| Incentive year | % of EFCI | Combined ceiling |
|---|---|---|
| Year 1 | 37% | ₹37 lakh |
| Year 2 | 2% | ₹2 lakh |
| Year 3 | 2% | ₹2 lakh |
| Year 4 | 2% | ₹2 lakh |
| Year 5 | 2% | ₹2 lakh |
Interest: 7% on the qualifying disbursed term loan, subject to the ₹10 lakh total component cap (10% EFCI). Power: ₹2 per eligible unit, subject to the ₹25 lakh total component cap (25% EFCI). These component limits are not added to the combined ceiling. Actual eligible disbursements, interest, consumption, the minimum 2% borrower burden, additional-interest eligibility and other restrictions are not calculated here.
Find support relevant to your expenditure.
These are 23 assistance components in one GR, not 23 grants to add together. Check each beneficiary, cost base, cap, deadline and restriction. General and selected-thrust routes must be assessed separately.
Showing all 23 assistance components
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01 · Investment & financeCapital subsidy
General: 35% EFCI in A / 25% in B. Selected thrust: 35% in A / 30% in B.
Eligibility, deadline & source
Who: Qualifying new or expansion/diversification MSME projects.
When: PEC/FEC limits under paragraph 6; assistance after DoCP.
- Micro: one-year capital disbursement; Small/Medium: over five years.
- Component, annual combined and five-year combined ceilings all apply.
GR paragraph 4.2–4.3; 5.1, p. 11
Read the explanation →02 · Investment & financeInterest subsidy
7% on qualifying term loans for five years. Total component cap: 10% EFCI general / 20% selected thrust.
Eligibility, deadline & source
Who: Eligible disbursed project term loans for EFCI; NBFC borrowing excluded.
When: PEC/FEC before claims; paragraph 6 application limits.
- Minimum 2% borrower burden including Central support; penal interest and default periods excluded.
- The specified additional 1% stays within caps; overlapping qualifications are not assumed cumulatively additive.
GR paragraph 1.8; 4.2–4.3; 5.2, p. 13
Read the explanation →03 · Investment & financePower-tariff assistance
₹2 per eligible unit in A / ₹1 in B for five years. Total component cap: 25% EFCI general / 20% selected thrust.
Eligibility, deadline & source
Who: Qualifying DISCOM or renewable open-access consumption.
When: PEC/FEC before claims; paragraph 6 application limits.
- Own captive-power consumption excluded; bills must be in the enterprise’s name.
- Expansion/diversification: additional consumption, sub-meter rule and stated Micro historical-average fallback.
GR paragraph 4.2–4.3; 5.3, p. 14
Read the explanation →04 · People & premisesEmployer EPF reimbursement
Actual statutory employer contribution, within the lower 12% salary-base limit and monthly caps: ₹1,800 male / ₹2,500 woman / ₹3,000 specially abled.
Eligibility, deadline & source
Who: Eligible new employees working in Gujarat; up to five years from DoCP.
When: Quarterly reimbursement contemplated against receipts and paragraph 7 conditions.
- New employee must not have had a UAN before joining.
- Expansion/diversification requires incremental employees; no duplicate reimbursement for the same period.
05 · Technology & qualityERP assistance
65% of qualifying ERP cost, maximum ₹1 lakh during the operative period.
Eligibility, deadline & source
Who: Eligible manufacturing ERP for day-to-day operations.
When: Within six months of ERP installation.
- Installation, software and annual service cost considered; hardware excluded.
- SaaS annual subscription can be considered; no automatic new ₹1 lakh entitlement every year.
06 · Technology & qualityQuality certification
50% certification fees plus 50% eligible testing assets, combined maximum ₹10 lakh.
Eligibility, deadline & source
Who: Eligible manufacturing certification and qualifying testing equipment/machinery.
When: Within six months of certificate issue.
- Statutory certificates, renewals, travel, hotel and surveillance costs excluded.
- Testing assets bought after certificate issue are ineligible; relevant Central plus State support cannot exceed actual expenditure.
07 · Technology & qualityZED certification
50% of charges remaining after Government of India assistance, up to ₹50,000.
Eligibility, deadline & source
Who: Eligible MSME ZED certification.
When: Within six months of certificate issue.
- Calculate the State share on net charges, not the gross original cost.
- Example: ₹1 lakh cost less ₹60,000 Central support leaves ₹40,000; State illustration ₹20,000.
08 · Technology & qualityICT and Industry 4.0 facilities
65% of eligible ICT capital expenditure, maximum ₹5 lakh.
Eligibility, deadline & source
Who: Qualifying networking, cloud-access hardware and Industry 4.0/AI-related facilities.
When: Within six months of facility installation.
- Costs must independently meet this capital-expenditure provision.
- Not all ERP hardware or AI/cloud subscriptions are automatically accepted.
09 · Technology & qualityTechnology acquisition: general
65% of qualifying technology cost up to ₹50 lakh, including first-two-year royalty.
Eligibility, deadline & source
Who: New/existing enterprises under recognised-institution and stated patented-company routes.
When: Within six months after signing MOU/purchase agreement/contract.
- Purchase of P&M or equipment is excluded under this component.
- Do not automatically add general and selected-thrust limits for the same expenditure.
10 · Technology & qualityPatent registration: general
75% of eligible cost, maximum ₹25 lakh per applicant/enterprise for any number of patent applications.
Eligibility, deadline & source
Who: Individuals / any legal entity under paragraph 12.
When: Within six months of publication/notification.
- Attorney sub-caps: ₹50,000 domestic; ₹2 lakh per country international, within overall limits.
- 50% after publication/notification; balance after certificate. Travel/hotel excluded.
11 · Technology & qualityEnergy and water savings
75% audit cost up to ₹50,000 each; 25% recommended equipment up to ₹20 lakh, one-time assistance.
Eligibility, deadline & source
Who: Eligible new/existing enterprises implementing qualifying savings measures.
When: Within six months of issue of the audit report.
- Equipment requires at least 10% savings against the prior 12-month average.
- Higher consumption with increased production needs separate committee examination; not an automatic waiver.
12 · Investment & financeSME Exchange fundraising expenses
25% of qualifying expenses, up to ₹5 lakh once after successful equity raising.
Eligibility, deadline & source
Who: MSME status considered on listing date.
When: Within six months of listing.
- Expense support, not a percentage of equity capital raised.
- A reference to possible GVFL investment is not a funding guarantee.
13 · Investment & financeCGTMSE annual service fees
100% of qualifying annual service fees on collateral-free term loans for five years.
Eligibility, deadline & source
Who: Paragraph 15 addresses MSEs; service/trading excluded.
When: PEC/FEC time limits; annual disbursement with interest subsidy.
- Not reimbursement of principal or a loan-sanction guarantee.
- The authority table also lists Medium; substantive eligibility needs clarification rather than inference solely from that row.
14 · People & premisesPower-connection charges
35% of qualifying LT/HT service-line charges, up to ₹5 lakh.
Eligibility, deadline & source
Who: MSMEs outside GIDC/approved industrial parks paying qualifying distribution-licensee charges.
When: Within six months of payment to the distribution licensee.
- New connection, additional load or the stated shifting cases.
- A vendor transformer invoice is not automatically such a payment; P&M EFCI is a separate question.
15 · People & premisesManufacturing shed rent
65% of rent, or 75% where women hold 100% equity; maximum ₹3 lakh per annum for five years.
Eligibility, deadline & source
Who: MSE manufacturing sheds under qualifying rent/lease arrangements.
When: Within six months of rent agreement / lease deed.
- Legal ownership/possession and power-consuming manufacturing; service/trading excluded.
- Effective from rent-deed date or three months before production, whichever is later.
16 · People & premisesElectricity-duty exemption
Exemption as applicable under the Gujarat Electricity Duty Act, 1958.
Eligibility, deadline & source
Who: MSMEs subject to the referenced law and applicable conditions.
When: Not independently specified in paragraph 18.
- No universal rate or duration is supplied in this paragraph.
- This is distinct from five-year power-tariff assistance.
17 · Selected thrust onlySelected thrust: stamp duty and registration
100% of qualifying charges paid to the Government of Gujarat.
Eligibility, deadline & source
Who: Eligible selected-thrust MSME project land purchase/lease.
When: Within six months of DoCP.
- Land transaction within the eligible investment period; reimbursement after commercial production.
- Reimbursed amounts excluded from EFCI.
18 · Selected thrust onlySelected thrust: intellectual property
75% of qualifying Patent, Design, Copyright, Trademark and GI expenses, up to ₹1 crore.
Eligibility, deadline & source
Who: Eligible selected-thrust MSMEs.
When: Within six months of publication/notification of the relevant registration.
- Multiple applications within the overall maximum; qualifying expenditure from 1 January 2026.
- Stated fees/development equipment; no travel/hotel. General patent support is not an automatic second claim.
19 · Selected thrust onlySelected thrust: technology acquisition
65% of qualifying cost, maximum ₹1 crore, including first-two-year royalty.
Eligibility, deadline & source
Who: Eligible selected-thrust new/existing enterprises.
When: Within six months after MOU/agreement/contract.
- Recognised-institution / stated patented-company route; P&M purchases excluded.
- Qualifying expenditure from 1 January 2026; do not import Large/Mega limits.
20 · Selected thrust onlySelected thrust: international certification
100% of qualifying international-certification fees, maximum ₹5 crore.
Eligibility, deadline & source
Who: Eligible selected-thrust MSMEs; statutory certification excluded.
When: Within six months of certificate issue.
- No travel, hotel, surveillance or renewal costs.
- Qualifying expenditure from 1 January 2026; a fee-based component, not an automatic equipment grant.
21 · Selected thrust onlySelected thrust: employee training
Actual qualifying cost up to ₹8,000 per employee per month for the first 12 months.
Eligibility, deadline & source
Who: Eligible selected-thrust enterprises; Gujarat-domiciled trainees only.
When: Within six months of the last training-programme date.
- India/overseas training; can start one year before production; payment only after DoCP.
- One claim during the operative period.
22 · Selected thrust onlySelected thrust: creative design studio
50% of qualifying setup costs, maximum ₹5 crore.
Eligibility, deadline & source
Who: Eligible selected-thrust in-house or standalone studio.
When: Within six months of studio commencement.
- Listed equipment, hardware and software; no assumed Large-industry building-cost rule.
- Qualifying expenditure from 1 January 2026.
23 · Selected thrust onlySelected thrust: AI subscriptions
80% of eligible subscription fees, up to ₹1 lakh per annum for three years.
Eligibility, deadline & source
Who: Eligible Micro enterprises and artisans in selected thrust sectors only.
When: Within six months from the last date of subscription, as stated in the GR.
- Not an all-startup or all-Small/Medium benefit.
- Qualifying expenditure from 1 January 2026.
A deadline map for the project file.
| Application | Source rule | Reference |
|---|---|---|
| PEC | Six months from DoCP or GR issue, whichever is later. | 6.1, pp. 15–16 |
| FEC, investment complete on DoCP | Paragraph 6.1 deadline instead of PEC. | 6.2, p. 16 |
| FEC, completed within investment period | Six months from completion or GR issue, whichever is later. | 6.3, p. 16 |
| FEC, not complete within investment period | Six months from the last date of the eligible investment period. | 6.4, p. 16 |
| Previous-scheme option | Apply and exercise the irrevocable option within six months of the 25 September GR. Previous-scheme DoCP must also be on/before 4 October 2027. | 4.1, pp. 10–11 |
| Other assistance | Use each component’s installation, certificate, publication, payment, agreement, training or subscription trigger. | 8–19, pp. 17–27 |
Late FEC provisions can reduce the incentive period and quantum. They do not create a universal two-year extension for all assistance. Read paragraphs 21.2–21.3 with the relevant paragraph 6 deadline.
Read deadline examples and interpretation cautions →Questions that change the answer.
Is the combined ceiling an assured subsidy?
No. The combined five-year ceiling, annual ceiling and component limits all apply to otherwise eligible claims. Actual entitlement can be lower.
Does AI-subscription assistance cover every MSME?
No. Paragraph 19.7 limits it to eligible Micro enterprises and artisans in selected thrust sectors, at 80% up to ₹1 lakh per annum for three years.
Can Large/Mega EFCI rules be used for this MSME GR?
No. The MSME GR has its own definitions, 50% treatment of listed project-related infrastructure and six-month PEC/FEC rules. The Large/Mega guide explains a separate resolution.
Are the 23 components 23 grants that can be added together?
No. They are provisions of one GR with component limits, narrower beneficiaries and general/special routes. Eligibility, non-duplication and scheme-interaction conditions must be checked before combining assistance.
The GR behind this resource.
Viksit Gujarat Industrial Policy–2026: Scheme for assistance to MSMEs
Resolution IMD/WRT/e-file/9/2026/2630/CH · Issued 25 September 2026 · 32 pages.
Reviewed on 26 September 2026 against the resolution supplied to the firm. The PDF is unchanged. Examples and the explorer are explanatory, not approvals. Live application acceptance or later clarifications are not established by this source. Confirm current procedure with DIC/MSME Commissionerate; paragraph 22.5 permits separate guidelines.
Large/Mega GR: separate guide · Central startup schemes: separate June playbook · Startups & MSMEs