The focus of this chapter is to analyse the manufacturing sector in Gujarat at a disaggregated level in light of Goals 8 and 9 of the SDGs. This is important as the existing literature is focused on discussing the economic performance of the state as a whole and does not deal with sub-state level details. The analysis in this chapter is based on unpublished data and covers large-scale industries and MSMEs separately. The pattern and the trend of development brings out different dimensions of industrial development within the state concerning dispersal of industries, sectoral composition, the scale of investments, employment and polluting industries. It highlights that the polluting industry has a very large share in the overall industrialisation in the state.