Lucknow: Uttar Pradesh’s Global Capability Centres (GCC) Policy, 2024 offers a package of financial and non-financial incentives to attract new GCCs and encourage existing centres to expand across the state.
The policy covers captive centres set up by Indian or multinational companies to undertake functions such as IT, research and development, engineering, finance, human resources, analytics and other specialised services for their parent or group entities. The policy is administered through Invest UP.
Who can qualify?
The policy broadly classifies eligible centres into Level-I GCCs and Advanced GCCs, with separate investment and employment thresholds for Gautam Buddha Nagar and Ghaziabad and the rest of Uttar Pradesh.
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- Level-I GCC: Minimum investment of ₹20 crore or 200 employees in Gautam Buddha Nagar/Ghaziabad; ₹15 crore or 100 employees in other districts.
- Advanced GCC: Minimum investment of ₹75 crore or 500 employees in Gautam Buddha Nagar/Ghaziabad; ₹50 crore or 300 employees elsewhere in the state.
The policy does not treat ordinary third-party service providers, staffing companies, pure-play sales entities or professional-services firms as GCCs merely because they perform similar functions.
Key incentives under the policy
Eligible GCCs can access several incentives, subject to prescribed conditions and claims under the implementation rules:
- Capital subsidy: 25% of eligible capital investment, capped at ₹10 crore for Level-I GCCs and ₹25 crore for Advanced GCCs.
- Operational subsidy: 20% of specified operating expenses such as lease rentals, bandwidth, electricity and data-centre/cloud costs, with annual ceilings of ₹40 crore for Level-I and ₹80 crore for Advanced GCCs.
- Interest subsidy: 5% on eligible term loans, up to ₹1 crore per year for five years.
- Land support: 30–50% subsidy on land allotted by state industrial development authorities or other eligible state agencies.
- Stamp-duty support: The policy provides for 100% exemption/reimbursement on eligible land or office-space purchases, subject to the prescribed mechanism.
Employment and talent incentives
The policy also links incentives to local employment and skill development.
GCCs can receive payroll support for eligible employees, while companies recruiting fresh graduates with Uttar Pradesh domicile from institutions in the state can receive a ₹20,000 recruitment subsidy per eligible fresher, subject to the prescribed minimum recruitment requirement.
Other provisions include:
- EPF reimbursement for eligible women, SC/ST, transgender and Divyangjan employees.
- Internship support for students.
- Skill-development assistance for employees.
- Support for Centres of Excellence and industry-academic partnerships.
- Assistance for startup proof-of-concept activities.
- Reimbursement for eligible domestic and international patent filing costs.
Support for large GCC projects
The policy also provides for customised incentives to projects meeting specified criteria, including those proposing to employ at least 1,500 people, invest more than ₹250 crore excluding land, bring in at least ₹50 crore in FDI, or meet specified Fortune 500 parent-company conditions.
Such projects are subject to case-by-case consideration rather than receiving a customised package automatically.
The policy is intended to expand GCC activity beyond established hubs and encourage high-value employment, innovation, research and industry-academic collaboration across Uttar Pradesh. The state has designated Invest UP as the nodal agency for implementation.
