Aatmanirbhar Gujarat — Large Industries Policy
Unlock interest subsidy, SGST reimbursement, EPF assistance, and electricity duty exemption for large industrial investments in Gujarat. Operative 2022–2027.
Aatmanirbhar Gujarat Sahay Yojana
The Government of Gujarat launched this landmark scheme (GR No. MIS-102022-1271(2)-I, dated 5 October 2022) to attract large-scale industrial investment and generate quality employment. The scheme is operative until 4 October 2027 and offers four powerful financial incentives to eligible large industries.
JSV Consultancy has deep expertise in Aatmanirbhar Gujarat applications — from IEM filing and DPR preparation to annual claim submissions and department follow-up. We track your disbursements so nothing falls through the cracks.
Eligibility Criteria
⚠️ Applications must be filed before commencement of commercial production. Retroactive claims are not permitted.
Four Stackable Incentives
All four schemes can be claimed simultaneously — maximizing the total benefit per eligible investment.
Interest Subsidy
7% per annum on term loan availed from scheduled banks / financial institutions.
Net SGST Reimbursement
80–100% reimbursement of net SGST paid to the Government of Gujarat.
EPF Contribution Reimbursement
100% reimbursement of employer's EPF contribution for newly recruited employees.
Electricity Duty Exemption
100% exemption from electricity duty for the eligible period as per the Government Resolution.
Incentive Rates by Taluka Category
Units in less-developed talukas receive higher subsidy rates and longer durations. Category 3 (underdeveloped/tribal/border) gets the most generous terms.
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| Category | Areas | Interest Subsidy Period | SGST Rate |
|---|---|---|---|
| Category 1 | Most developed talukas (Ahmedabad, Surat, Vadodara environs) | 6 years | 80% |
| Category 2 | Developing talukas | 7 years | 85% |
| Category 3 | Least developed / tribal / border talukas | 10 years | 100% |
* Thrust Sector units receive 25% additional rate uplift on each slab. Contact JSV for your specific taluka classification.
Thrust Sectors — Enhanced Benefits
Units in these priority sectors receive enhanced benefit slabs and extended durations under the scheme.
Green Energy
Green Hydrogen, EV, Battery Storage, Solar
Mobility & Auto
Auto Components, Defence Equipment
Capital Equipment
Heavy machinery and industrial equipment
Metals & Mining
Downstream processing of metals
Textile & Apparel
Spinning, weaving, technical textiles
Sustainability
Circular economy, waste-to-energy
Agro Processing
Food processing and cold chain
Gems & Jewellery
Cutting, polishing, export-oriented units
Healthcare & Pharma
API, medical devices, hospitals
⚠️ Important Conditions
- •Incentives capped at eligible Fixed Capital Investment of ₹2,500 crore per unit
- •Industrial undertaking must employ 85% persons domiciled in Gujarat
- •60% of managerial/supervisory capacity must be Gujarat domiciled persons
- •Unit must remain in continuous production till expiry of eligible period
- •Applications must be filed before commencement of commercial production
- •Units in municipal corporation limits of Ahmedabad, Gandhinagar, Surat are excluded
How JSV Consultancy Helps You Apply
End-to-end support — from IEM filing to annual disbursement tracking.
IEM Filing
File Industrial Entrepreneur Memorandum with DPIIT and obtain acknowledgement.
iNDEXTb Application
Submit application on the iNDEXTb investor portal before commencement of production.
Document Submission
Submit DPR, financial projections, land documents, and machinery invoices.
Inspection & Approval
District-level committee inspection followed by State-level approval.
Annual Disbursement
Incentives disbursed annually on submission of verified claims. JSV tracks every disbursement.
Frequently Asked Questions
Everything you need to know about the Aatmanirbhar Gujarat Large Industries scheme.
Who qualifies as a 'large industry' under this scheme?
Any manufacturing unit with investment in Plant & Machinery exceeding ₹50 crore that has filed an IEM with DPIIT qualifies as a large industry under this scheme.
Can existing units apply for expansion benefits?
Yes. Existing units undertaking substantial expansion or diversification are eligible, provided the incremental investment in Plant & Machinery exceeds ₹50 crore and a fresh IEM is filed for the expansion.
What is eFCI and how is it calculated?
eFCI stands for Eligible Fixed Capital Investment — the value of land, building, and eligible plant & machinery invested in the project, capped at ₹2,500 crore for incentive calculation purposes.
How long does the approval process typically take?
Typically 3–6 months from date of complete application submission on iNDEXTb portal, subject to inspection and committee review. JSV Consultancy actively follows up to ensure timely processing.
Can a unit claim multiple incentives simultaneously?
Yes. A unit can simultaneously avail Interest Subsidy (Scheme 1), SGST Reimbursement (Scheme 2), EPF Reimbursement (Scheme 3), and Electricity Duty Exemption (Scheme 4), subject to the annual eFCI cap for each.
What is the operative period of this scheme?
The scheme is operative from 5th October 2022 to 4th October 2027. Units must commence production within this window to be eligible.
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