AVGC-XR Policy

The scheme applies to eligible AVGC-XR units registered in Maharashtra, i.e., units engaged in Animation, Visual Effects, Gaming, Comics, Extended Reality, Virtual Production, related software/content/IP and allied services
Areas are classified into Zone I: Municipal Corporations in MMR & PMR, and Zone II: areas other than Zone I.
For general capital subsidy, Anchor Units require a minimum investment of ₹50 crore and a minimum employment of 100 persons.
New MSME AVGC-XR units directly employing at least 10 persons can get a capital subsidy of 20%, capped at ₹25 lakh, payable over 3 years. Hence, the broad minimum–maximum capital subsidy percentage is 20% to 25%, subject to category-wise ceilings and conditions.
For Virtual Production Studios, reimbursement is up to 25% of the total project cost, capped at ₹10 crore, for the first 10 eligible studios on an approval / first-come-first-serve basis.
Other support includes certification reimbursement up to 50% and marketing assistance up to 30%, subject to separate caps and annual limits.
Important point: incentives under this policy are exclusive; AVGC-XR units will not get incentives under Maharashtra IT & ITeS Policy 2023, and total incentives cannot exceed 100% of FCI.
The policy also grants ease-of-doing-business benefits such as 24×7 operations, industry status, industrial power tariff, MAHITI / MAITRI facilitation and AVGC-XR Cell support.