The document describes Gift City, also known as Gujarat International Finance Tec City, which is being developed as India's first global financial hub located in Gujarat, India. It highlights that Gujarat has a strong and growing economy accounting for a large percentage of India's GDP, exports, and manufacturing growth. Gift City is being developed to international standards with the goal of incubating a global financial center and creating over a million jobs through attracting global corporations and investments comparable to the GDP of Brunei. The development includes infrastructure such as an underground utility tunnel, India's largest data center, and an automated waste collection system.