AatmaNirbhar Gujarat Schemes for Assistance to Industries

Available to micro enterprises, calculated on the term loan amount and capped by taluka category.

For micro, small and medium enterprises in the manufacturing sector.

• An additional 1% for differently abled entrepreneurs, women entrepreneurs and registered startups in manufacturing.
• An additional 1% for a young entrepreneur below 35 years on the date the term loan is sanctioned.
• The enterprise must bear a minimum 2% of the interest levied in every case.
• An existing enterprise installing a new solar or other renewable plant for captive use qualifies for interest subvention by location — available once only, and not if already claimed under a previous scheme.

• EPF reimbursement covers 100% of the employer's statutory contribution for new employees working in Gujarat, for 10 years from the date of commencement of production.
• The EPF ceiling per employee is 12% of basic salary plus applicable dearness and retaining allowance, or ₹1,800 per month — whichever is lower.

MSMEs continue to draw on a further set of schemes alongside the headline incentives above.

• Interest subsidy to service-sector MSMEs.
• Assistance for quality certification, and financial support for ZED certification.
• Assistance for implementing information and communication technology.
• Assistance for technology acquisition and for patent registration.
• Assistance for saving energy and water consumption.
• Assistance for raising capital through the SME Exchange, and reimbursement of CGTMSE fees.
• Rehabilitation of sick enterprises, assistance with power connection charges, and rent assistance to micro and small enterprises.

Manufacturers investing above ₹50 crore in plant and machinery qualify. Nine sectors carry thrust status, which lifts the interest and SGST ceilings.

• Net SGST, Category 1: 100% for 10 years, up to 7.5% of eFCI p.a. general, 8% thrust.
• Net SGST, Category 2: 90% for 10 years, up to 6.5% of eFCI p.a. general, 7% thrust.
• Net SGST, Category 3: 80% for 10 years, up to 5% of eFCI p.a. general, 5.5% thrust.
• EPF reimbursement applies on the same terms as the MSME schemes, for 10 years from the date of commencement of production.

A mega industrial unit must be a manufacturing unit, invest at least ₹2,500 crore in plant and machinery, provide direct employment to at least 2,500 people, and belong to one of the thrust sectors — which for mega units also includes chemicals.

• Interest subsidy @7% on term loan, up to 1.2% of eligible fixed capital investment per annum for 10 years, with a minimum 2% borne by the unit.
• Net SGST reimbursement at 100%, up to 0.9% of eFCI per annum, for 20 years from commencement of commercial production.
• 100% reimbursement of input SGST paid on capital goods to the extent input tax credit is admissible under the Gujarat GST Act 2017, paid in twenty equal annual instalments.
• EPF reimbursement for 10 years from the date of commencement of production.
• 100% reimbursement of stamp duty and registration charges paid on purchase or lease of land for the project.

• MSME, large and mega industries are eligible for exemption from electricity duty as applicable under the Gujarat Electricity Act 2003.
• The package is expected to attract roughly ₹12.5 lakh crore of investment and generate employment for over 15 lakh people in Gujarat.