SECTION 1

Why Haryana for Your GCC?

Haryana has emerged as one of India’s most strategically positioned states for Global Capability Centre investment. Anchored by Gurugram — the commercial capital of North India — the state combines proximity to Delhi’s international air connectivity, a rapidly maturing technology ecosystem, and an increasingly sophisticated policy architecture that rivals established GCC hubs such as Bengaluru and Hyderabad.

The Haryana GCC Policy 2025, developed under the stewardship of the Industries and Commerce Department, is not a marginal update to existing IT policy. It represents a structural repositioning of Haryana’s ambition — from a back-office and BPO destination to a hub for high-value engineering, product development, AI research, and digital transformation.

Haryana’s GCC Ecosystem at a Glance

POLICY CONTEXT

The draft Haryana GCC Policy was reviewed by NASSCOM in September 2025. NASSCOM noted that the policy ‘arrives at the right time’ and ‘pairs capital support with operating support, recognises expansions, simplifies approvals through a single window with time-bound clearances, and backs people and research through internships, job-readiness support, and training centres.’

SECTION 2

Benefits of Setting Up a GCC in Haryana

The Haryana GCC Policy 2025 is built on four structural pillars — financial incentives, regulatory streamlining, talent development, and infrastructure investment. Together, these create a compelling proposition for international companies evaluating India’s emerging GCC cities.

A. Fiscal & Financial Incentives

The policy deploys a layered set of fiscal benefits, calibrated by development block category (A/B/C/D), where ‘D’ category represents the most backward areas and attracts the highest incentive packages to encourage geographic dispersal of GCC activity beyond Gurugram.

₹  Lease/Rent Reimbursement

Reimbursement at ₹20 per sq. ft. per month or 25% of actual rent paid by the IT/ITeS unit — whichever is less — subject to a carpet area ceiling of 5,000 sq. ft. This directly reduces real estate holding costs for early-stage GCCs and expansion phases.

◈  Stamp Duty Concessions

50% refund of stamp duty in ‘C’ and ‘D’ category blocks, and 30% refund in ‘B’ category blocks, for new enterprises — applicable after commencement of service within 5 years from the date of land purchase. For IT/ITeS park developers, 80% stamp duty reimbursement applies in B/C/D category blocks.

⚡  Electricity Duty Exemption

Potential exemptions on electricity duty in designated development blocks, particularly for GCCs setting up in non-Gurugram locations. This benefit significantly reduces operating expenditure for technology-intensive centres with high server and infrastructure load.

◉  Capital Investment Subsidy

10% of eligible capital expenditure (subject to a ceiling of ₹10 crore) is provided as a capital subsidy for qualifying IT/ITeS units. Ultra-Mega Projects receive customised incentive packages from the Haryana Enterprise Promotion Board (HEPB) through a Cost Benefit Analysis framework, over and above standard packages.

◬  IT/ITeS Park Development Support

25% of total project cost (excluding land), capped at ₹50 crore, for development of IT/ITeS and Cyber Parks in ‘B’, ‘C’, and ‘D’ category blocks. This incentive targets private developers creating GCC-ready real estate infrastructure in emerging Haryana cities.

◫  Transfer Pricing Safe Harbour (Union Budget 2026)

The 2026 Union Budget raised the transfer pricing safe harbour threshold to ₹2,000 crore (from ₹300 crore), with a uniform 15.5% safe harbour margin covering over 1,000 existing GCCs — significantly reducing intra-company transaction compliance burden for Haryana-based operations.

B. Regulatory & Ease-of-Doing-Business Benefits

✓  Single Window Clearance System

The Haryana Enterprises Promotion Centre (HEPC) operates a Single Roof Clearance System providing time-bound approvals for all statutory clearances — including Change of Land Use (CLU), building plan approvals, fire NOC, power connections, and pollution clearances. Deemed approval applies where the competent authority fails to respond within prescribed timelines.

✓  Self-Certification for Labour Compliance

Under Notification No. 11/12/2018-4Lab, the Government of Haryana allows self-certification and third-party verification for compliance under 14 Labour Department Acts — including the Factories Act 1948, Minimum Wages Act 1948, Payment of Wages Act 1936, and Contract Labour (Regulation & Abolition) Act 1970. This dramatically reduces compliance burden for GCC HR functions.

✓  Dedicated Investor Support

HEPC assigns dedicated nodal officers and relationship managers to each GCC investor to ensure timely delivery of business-related services, coordinate with Pollution Control Board, Urban Local Bodies, Power, and Fire Services, and proactively resolve operational bottlenecks.

✓  Grievance Redressal Mechanism

The Haryana Enterprise Promotion Act provides a structured grievance redressal mechanism with defined escalation timelines, giving GCC operators legal recourse in cases of administrative delay.

C. Talent Development & Workforce Benefits

◑  Centres of Excellence (CoEs) in Emerging Technology

The policy mandates establishment of at least three Centres of Excellence in AI, Machine Learning, IoT, and Cybersecurity — with at least one each in ‘B’, ‘C’, and ‘D’ category blocks, developed in collaboration with IITs, NITs, and industry associations. GCCs in Haryana gain direct access to industry-aligned graduate talent from these CoEs.

◑  Industry-Academia Alignment Programmes

The Haryana GCC Policy creates structured co-curricular forums and micro-credential pathways that align university graduates with the specific technical skills required by GCC employers — particularly for AI, data engineering, cloud infrastructure, and cybersecurity roles.

◑  Government-Supported Skilling Initiatives

The state government works with colleges, technical institutions, and industry experts to deliver training in AI, cybersecurity, and emerging technology fields. GCCs benefit from a state-funded talent pipeline that reduces onboarding and L&D expenditure.

◑  Internship and Job-Readiness Programmes

NASSCOM-endorsed internship frameworks and job-readiness support programmes enable GCCs to engage with campus talent before graduation, reducing time-to-productivity for new hires.

D. Infrastructure & Location Benefits

⚙  Global City — Dwarka Expressway Corridor

The Global City development along the Dwarka Expressway will deliver 150,000+ direct employment opportunities and smart, sustainable commercial estates purpose-built for GCC operations. Companies that choose Gurugram under the new policy gain both incentive packages and access to unparalleled Grade-A infrastructure.

⚙  Proximity to IGI Airport & NCR Connectivity

Gurugram’s direct proximity to Indira Gandhi International Airport (under 20 minutes) provides unique connectivity for GCC leadership teams managing global operations, investor visits, and executive rotation programmes across time zones.

⚙  Smart and Green Business Parks

The policy prioritises green building certifications and smart infrastructure for new GCC facilities, attracting ESG-conscious multinational corporations that require sustainability credentials as part of their global real estate strategy.

⚙  Additional Incentives for Non-Gurugram Locations

Companies establishing GCCs in Haryana’s Tier II cities — Faridabad, Panchkula, Sonipat, Manesar, Karnal, Hisar — receive enhanced incentive packages above the standard schedule, with higher rent reimbursement rates, additional stamp duty concessions, and priority single-window support to encourage balanced regional development.

E. Strategic & Competitive Benefits

STRATEGIC POSITIONING

From Cost Arbitrage to Innovation Capital

The Haryana GCC Policy 2025 institutionalises Gurugram as the epicentre of high-value technology and innovation in North India. For global businesses evaluating a new seat of excellence, the message is clear: the ecosystem, talent pipeline, and government commitment are in place. Haryana is not competing on cost alone — it is competing on capability.

SECTION 3

Registration Process for Setting Up a GCC in Haryana

The registration and establishment process for a GCC in Haryana is structured across three distinct phases: national-level corporate registration, Haryana-specific regulatory clearances through the HEPC Single Window System, and post-registration statutory compliance. The complete process takes approximately 12–20 weeks for standard GCC setups.

Registration Process Overview

Step-by-Step Registration Process

  STEP 1    STRATEGIC PHASE

Feasibility Study & Location Decision

Commission an independent feasibility study covering Gurugram vs. alternate Haryana locations (Faridabad, Panchkula, Manesar). Assess talent availability, real estate costs, category block status (A/B/C/D), and applicable incentive differentials. Determine GCC operating model — Wholly-Owned Subsidiary, BOT, or Managed GCC. Appoint India-specialist legal counsel, company secretary, and a Haryana-experienced advisory firm before proceeding.

  ⏱  Weeks 1–3 

  STEP 2    LEGAL PHASE

Company Incorporation with Ministry of Corporate Affairs

File the SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus) form with the Ministry of Corporate Affairs (MCA) at www.mca.gov.in. For GCCs, the standard structure is a Private Limited Company registered as a wholly-owned subsidiary of the foreign parent. Required filings: DIR-3 (Director KYC), INC-9 (Declaration by Subscribers/Directors), SPICe+ MOA and AOA. Obtain Certificate of Incorporation (COI), CIN (Corporate Identity Number), and PAN. Average processing time: 7–10 working days.

  ⏱  Weeks 4–8 

  STEP 3    TAX & STATUTORY REGISTRATION PHASE

PAN, TAN, GST & Bank Account Opening

Obtain Permanent Account Number (PAN) and Tax Deduction and Collection Account Number (TAN) — both applied through MCA’s SPICe+ integrated process. Register for Goods and Services Tax (GST) at www.gst.gov.in within 30 days of commencing business. Open a corporate bank account (required before FEMA/RBI filings). Obtain Import Export Code (IEC) from DGFT if applicable. File Form FC-GPR with RBI within 30 days of receiving foreign investment under FEMA regulations.

  ⏱  Weeks 6–10 

  STEP 4    HARYANA INVESTOR REGISTRATION — HEPC PORTAL

New Investor Registration on the Single Roof Clearances System

Visit the Haryana Enterprises Promotion Centre portal at www.investharyana.in. Select ‘Single Roof Clearances System’ and complete New User Registration by providing: company name, CIN, authorised signatory details, registered address, proposed Haryana location, sector classification (IT/ITeS), and investment quantum. Upon registration, receive login credentials and email verification confirmation. This registration unlocks access to all Haryana state-level clearances and incentive applications through a single interface.

  ⏱  Weeks 8–10 

  STEP 5    COMMON APPLICATION FORM (CAF) FILING

Submit CAF Through HEPC Single Window Portal

Log into HEPC portal and create a CAF PIN. The Common Application Form captures: project description and GCC functions, proposed office location and carpet area, estimated capital investment and headcount projections, employment generation targets (Haryana locals), IT/ITeS category classification, and incentives applied for (rent reimbursement, stamp duty, capital subsidy, electricity duty exemption). Upload supporting documents: COI, PAN, GST certificate, projected P&L, rent/lease agreement or term sheet, and board resolution. HEPC assigns a dedicated nodal officer upon CAF submission.

  ⏱  Weeks 9–12 

  STEP 6    DEPARTMENTAL CLEARANCES PHASE

HEPC Coordinates All Statutory Approvals

HEPC’s Single Window System routes the CAF to all relevant departments simultaneously for time-bound processing: (1) Change of Land Use (CLU) — from Urban Local Body / Town & Country Planning; (2) Building Plan Approval — from Municipal Corporation / DGTCP; (3) Fire NOC — from Haryana Fire Services; (4) Pollution Clearance — from Haryana State Pollution Control Board (HSPCB); (5) Power Connection — from DHBVN or UHBVN; (6) Shops & Establishments Registration — from Labour Department. Deemed approval applies if any authority fails to respond within prescribed timelines under the Haryana Enterprise Promotion Act.

  ⏱  Weeks 10–16 

  STEP 7    INCENTIVE SANCTION APPLICATION

Apply for Fiscal Benefits Under Haryana IT/ITeS Policy

File incentive applications through the HEPC portal for: rent reimbursement (Form IT-1), stamp duty refund (Form IT-2), capital subsidy (Form IT-3), and electricity duty exemption (Form IT-4). For Ultra-Mega Projects, submit a detailed project proposal to the Haryana Enterprise Promotion Board (HEPB) for a customised incentive package assessment under Cost Benefit Analysis. HEPB sanctions special packages over and above standard incentives for qualifying GCCs. Maintain all supporting documentation: commencement of service certificate, employment records (Haryana local vs. total), and CA-certified accounts.

  ⏱  Weeks 12–18 

  STEP 8    LABOUR & STATUTORY REGISTRATIONS

Comply with Employment & Labour Law Obligations

Register with the Employees’ Provident Fund Organisation (EPFO) at www.epfindia.gov.in for PF compliance. Register with Employees’ State Insurance Corporation (ESIC) at www.esic.gov.in for ESI. Obtain Professional Tax registration under the Haryana Municipal Act. Register under the Punjab Labour Welfare Fund Act (applicable in Haryana). Under self-certification provisions, file annual declarations under the Factories Act, Minimum Wages Act, Payment of Wages Act, and Contract Labour Act — without requiring physical department inspections. Ensure written employment contracts for all hires.

  ⏱  Weeks 14–18 

  STEP 9    OPERATIONAL GO-LIVE & COMPLIANCE ACTIVATION

Commence Operations & Activate Ongoing Compliance

Issue offer letters and onboard core leadership team. Activate payroll processing with TDS deductions and PF/ESI contributions. File DPDP Act compliance framework (full compliance mandatory by May 2027, with 72-hour breach notification obligations). Establish quarterly governance reporting to global HQ. Submit semi-annual employment reports to HEPC to maintain eligibility for rent reimbursement and incentive disbursements. Register on HEPC Investor Portal for aftercare services and grievance tracking.

  ⏱  Weeks 16–20+ 

Master Checklist: Documents Required for Haryana GCC Registration

Phase I — Corporate Registration (MCA/Central)

• Certificate of Incorporation (COI) issued by MCA
• Memorandum and Articles of Association (MOA/AOA)
• Board Resolution authorising India GCC establishment and signatory
• PAN card of the Indian entity
• TAN (Tax Deduction Account Number) certificate
• GST Registration Certificate (GSTIN)
• Bank account opening letter (scheduled commercial bank in India)
• Import Export Code (IEC) — if applicable
• FC-GPR filing acknowledgement from RBI (for foreign investment)
• FEMA compliance declaration

Phase II — Haryana HEPC / State Registrations

• Investor Registration confirmation from HEPC portal (www.investharyana.in)
• CAF PIN and submitted Common Application Form
• Signed office lease/rental agreement or term sheet (with carpet area details)
• Title/ownership documents of proposed premises (or developer NOC)
• Site plan and building layout (for building plan approval)
• Pollution Control Board application (if applicable to operations)
• Power load application to DHBVN/UHBVN
• Shops & Establishments Registration under Haryana Labour Department
• IT/ITeS sector classification certificate (from STPI or MEITY, if applicable)
• SEZ/STPI registration documents (if operating from designated zone)

Phase III — Incentive & Labour Compliance

• Commencement of Service Certificate (for stamp duty refund eligibility)
• Haryana local employment register (for employment generation subsidy)
• CA-certified statement of eligible capital expenditure (for capital subsidy)
• Electricity bills and duty payment records (for electricity duty exemption claim)
• Quarterly rent payment receipts (for rent reimbursement claims)
• EPFO registration certificate (UAN activation)
• ESIC registration certificate
• Professional Tax registration certificate
• Annual self-certification declarations under all applicable Labour Acts
• Written employment contracts for all employees

Key Official Portals & Authorities

Ongoing Compliance Calendar Post-Registration

PRACTICAL ADVISORY

EOR Strategy: Start Operations Before Entity is Registered

Company incorporation and HEPC registration together take 8–12 weeks. International companies should not delay operations while awaiting registration. The optimal approach: engage an Employer of Record (EOR) provider for the first 10–20 hires from Day 1 of the process, running entity registration in parallel. Once the Haryana entity is registered, EOR employees transition to the company’s direct payroll — with zero operational gap and full compliance at every stage.

SECTION 4

Recommended GCC Locations in Haryana

Haryana’s GCC policy strategically identifies two tiers of location — the primary Gurugram hub for deep technology talent, and emerging cities across the state for cost-optimised or function-specific GCC operations.