Reviewed by Ashish Shah, Managing Director7 October 20266 min readSource: Taluka GR dated 08.09.2026
The Taluka Category GR of 8 September 2026 (No. IMD/HMR/e-file/9/2026/2211/I) classifies all 268 talukas of Gujarat into Category A — 130 talukas, the less industrialised ones that earn the higher VGIP 2026 rates — and Category B — 138 talukas. The category follows the location of the plant and applies to every scheme under the Viksit Gujarat Industrial Policy 2026. The full district-wise list is below, exactly as the GR’s Annexure-A gives it.
What the category changes
Every VGIP 2026 incentive table has two columns. Category A gets the higher figure; Category B the lower. For the three main components:
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| Unit and sector | Category A | Category B |
|---|---|---|
| MSME · general sectors · capital subsidy | 35% of EFCI | 25% of EFCI |
| MSME · general sectors · power tariff subsidy | ₹2 per unit | ₹1 per unit |
| MSME · general sectors · combined ceiling | 45% | 35% |
| MSME · selected thrust sectors · combined ceiling | 50% | 45% |
| Large · general sectors · combined ceiling | 20% | 15% |
| Large · thrust sectors · combined ceiling | 35% | 25% |
| Mega · thrust sectors · combined ceiling | 35% | 30% |
| Ultra Mega · thrust sectors · combined ceiling | 40% | 35% |
| Interest subsidy rate (all classes) | 7% a year | 7% a year |
Rates, periods and caps for every class are in our Viksit Gujarat Industrial Policy 2026 guide. The GR replaces the 2020 classification (GR MIS-102020-347965-1 dated 02.11.2020), which had put 251 talukas into Categories I, II and III; new talukas created since then are included.
All 268 talukas by district: Category A or Category B
Use your browser’s find function (Ctrl+F or ⌘F) to jump to a taluka. Names are spelt as in the GR; sub-talukas are shown in brackets under their parent taluka, as the GR lists them.
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| District | Category A (higher rates) | Category B |
|---|---|---|
| Ahmedabad10 talukas | Dholera, Detroj-Rampura, Dhandhuka | Viramgam, Daskroi, Bavla, Dholka, Sanand, Mandal, Ahmedabad City |
| Amreli11 talukas | Khambha, Dhari, Lilia, Savar Kundla, Babra, Kunkavav Vadia, Lathi | Jafrabad, Rajula, Bagasara, Amreli |
| Anand8 talukas | Tarapur, Anklav, Sojitra | Anand, Umreth, Khambhat, Petlad, Borsad |
| Arvalli8 talukas | Dhansura, Malpur | Meghraj, Bayad, Bhiloda, Modasa, Shamalaji (Bhiloda), Sathamba (Bayad) |
| Banas Kantha10 talukas | Amirgadh, Danta, Dhanera, Kankrej, Vadgam, Dantiwada, Hadad (Danta), Ogad (Kankrej) | Deesa, Palanpur |
| Bharuch9 talukas | Netrang | Bharuch, Jhagadia, Vagra, Anklesvar (Ankleshwar), Hansot, Valia, Jambusar, Amod |
| Bhavnagar10 talukas | Jesar, Umrala, Vallabhipur, Gariadhar, Palitana, Talaja, Ghogha | Bhavnagar, Mahuva, Sihor |
| Botad4 talukas | Ranpur, Gadhada, Barwala, Botad | — |
| Chhota Udepur7 talukas | Chhota Udepur, Kavant, Nasvadi, Sankheda, Bodeli, Jetpur Pavi, Kadval (Jetpur Pavi) | — |
| Devbhumi Dwarka4 talukas | Kalyanpur, Bhanvad | Khambhalia, Okhamandal |
| Dahod11 talukas | Dhanpur, Sanjeli, Limkheda, Dahod, Fatepura, Jhalod, Singvad, Garbada, Devgadbaria, Sukhasar (Fatehpura), Guru Govind Limbdi (Jhalod) | — |
| Gandhinagar4 talukas | — | Kalol, Dehgam, Gandhinagar, Mansa |
| Gir Somnath6 talukas | Gir Gadhada, Talala | Una, Kodinar, Sutrapada, Veraval |
| Jamnagar6 talukas | Jodiya | Lalpur, Jamnagar, Jamjodhpur, Kalavad, Dhrol |
| Junagadh10 talukas | Bhesan, Mendarda | Junagadh, Junagadh City, Visavadar, Malia Hatina, Mangrol, Vanthali, Manavadar, Keshod |
| Kachchh10 talukas | Rapar, Nakhatrana, Lakhpat, Mandvi | Mundra, Anjar, Gandhidham, Abdasa, Bhachau, Bhuj |
| Kheda11 talukas | Galteshwar, Matar, Vaso, Mahudha | Kheda, Nadiad, Mehmedabad, Kathlal, Thasra, Kapadvanj, Fagvel (Kathlal and Kapadvanj) |
| Mehsana10 talukas | Satlasana, Jotana, Kheralu, Becharaji, Vadnagar | Kadi, Mehsana, Unjha, Vijapur, Visnagar |
| Mahisagar8 talukas | Khanpur, Kadana, Virpur | Lunawada, Balasinor, Santrampur, Godhar (Santrampur, Shehra), Kothamba (Lunavada) |
| Morbi5 talukas | Maliya | Wankaner, Morbi, Tankara, Halvad |
| Narmada6 talukas | Garudeshwar, Dediapada, Tilakwada, Sagbara, Chikda (Dediapada) | Nandod |
| Navsari6 talukas | Khergam | Navsari, Bansda, Chikhli, Jalalpore, Gandevi |
| Panch Mahals7 talukas | Ghoghamba, Morwa (Hadaf), Jambughoda, Shehera | Halol, Kalol, Godhra |
| Patan9 talukas | Sarasvati, Santalpur, Shankheshwar, Sami, Radhanpur, Harij | Sidhpur, Chanasma, Patan |
| Porbandar3 talukas | Kutiyana | Porbandar, Ranavav |
| Rajkot11 talukas | Vinchhiya, Jamkandorna | Paddhari, Lodhika, Rajkot, Kotda Sangani, Jasdan, Upleta, Dhoraji, Jetpur, Gondal |
| Sabar Kantha8 talukas | Poshina, Vijaynagar, Khedbramha | Talod, Vadali, Idar, Prantij, Himatnagar |
| Surat12 talukas | Umarpada, Mahuva, Ambika (Mahuva) | Mangrol, Kamrej, Palsana, Chorasi, Olpad, Surat City, Mandvi, Bardoli, Areth (Mandvi) |
| Surendranagar10 talukas | Lakhtar, Chuda, Muli, Sayla, Limbdi, Dasada, Chotila | Wadhwan, Thangadh, Dhrangadhra |
| Tapi8 talukas | Kukarmunda, Uchchhal, Nizar, Dolvan, Songadh, Ukai (Songadh) | Vyara, Valod |
| The Dangs3 talukas | Subir, Waghai, Aahva | — |
| Vadodara8 talukas | Sinor, Desar | Vaghodia, Karjan, Padra, Savli, Vadodara, Dabhoi |
| Valsad7 talukas | Kaprada, Dharampur, Nanapodha (Kaprada, Vapi, Pardi) | Valsad, Pardi, Vapi, Umbergaon |
| Vav-Tharad8 talukas | Lakhani, Suigam, Vav, Tharad, Deodar, Dharnidhar (Vav), Rah (Tharad) | Bhabhar |
Totals: 130 Category A and 138 Category B talukas across 34 districts. Where the GR gives a bracketed name — for example Kadval (Jetpur Pavi) or Godhar (Santrampur, Shehra) — it refers to a newly created taluka or sub-taluka and the parent taluka(s) it was carved from.
Where the big clusters land
Almost every established industrial belt is Category B: Sanand, Bavla and Dholka around Ahmedabad; Kadi, Mehsana and Kalol in the north; Vadodara, Savli, Padra and Halol; Bharuch, Jhagadia, Vagra (Dahej) and Anklesvar; Surat City, Kamrej, Palsana and Olpad; Valsad, Vapi, Pardi and Umbergaon; Rajkot, Gondal and Jetpur; Morbi, Wankaner and Halvad; Jamnagar; and Gandhidham, Anjar, Bhuj, Bhachau and Mundra in Kachchh.
Category A locations with industrial estates or logistics worth a look include Dholera and Dhandhuka (Ahmedabad), Becharaji and Vadnagar (Mehsana), Dharampur and Kaprada (Valsad), Netrang (Bharuch), Maliya (Morbi), Rapar, Nakhatrana, Lakhpat and Mandvi (Kachchh), Chotila, Limbdi and Lakhtar (Surendranagar), and the whole of Botad, Chhota Udepur, Dahod and The Dangs. For a plant that can choose its site, the difference between the two columns is 10 percentage points of EFCI on the MSME ceiling — and the same again on capital subsidy.
Confirm before you commit. The category is decided by the taluka in which the plant stands, as certified at sanction. Boundaries changed when new talukas were carved out in 2025–26, and a plot near a boundary can sit in either. We confirm the category in writing with the sanctioning authority before a client buys land or files.
Taluka categories: frequently asked questions
Is Sanand Category A or Category B under VGIP 2026?
Category B. In the Ahmedabad district only Dholera, Detroj-Rampura and Dhandhuka are Category A; Sanand, Bavla, Dholka, Daskroi, Viramgam, Mandal and Ahmedabad City are Category B.
Which category are Morbi, Ankleshwar, Dahej, Vapi and Mundra?
All Category B. Morbi, Wankaner, Tankara and Halvad; Bharuch, Jhagadia, Vagra (where Dahej lies), Anklesvar, Hansot, Valia, Jambusar and Amod; Valsad, Vapi, Pardi and Umbergaon; and Gandhidham, Anjar and Mundra in Kachchh are all listed in Category B.
How many talukas are Category A?
130 of Gujarat’s 268 talukas are Category A and 138 are Category B, according to the totals in Annexure-A of the taluka GR dated 8 September 2026. The 2020 list had classified 251 talukas into three categories.
What does Category A change for my subsidy?
Category A talukas get the higher figure in every VGIP 2026 table: for a general-sector MSME, capital subsidy of 35% of EFCI instead of 25%, power tariff subsidy of ₹2 per unit instead of ₹1, and a combined ceiling of 45% instead of 35%. Interest subsidy is 7% in both categories.
Which districts have no Category B taluka at all?
Botad, Chhota Udepur, Dahod and The Dangs — every taluka in these districts is Category A. Gandhinagar is the reverse: all four of its talukas are Category B.
My plot is in a new taluka that is not on older lists. What now?
The 2026 GR lists several newly created talukas and sub-talukas in brackets under their parent — for example Shamalaji (Bhiloda), Ambika (Mahuva) and Nanapodha (Kaprada, Vapi, Pardi). Use the 2026 Annexure, not a 2020 list, and get the category confirmed in writing by the sanctioning authority before you buy land or file.
Not sure which column your plot is in?
Send us the survey number or GIDC plot and we will confirm the taluka category — and what every VGIP 2026 component pays at that location — before you commit capital.
Written by the NeoApex Saver advisory team · Reviewed by Ashish Shah, Founder & Managing DirectorNeoApex Saver Pvt Ltd (formerly Apex Consultants) has filed Gujarat industrial incentive claims for over twenty years — 300+ projects, 99% filing success. Every figure in this article is taken from the Government Resolution linked above; worked examples and the reading of grey areas are ours.Last reviewed 7 October 2026 · About the team · Report a correction