The workers are said to have posed as US tax officials while placing calls to unsuspecting victims.
A senior police official in Gujarat said they were contacting the FBI to assist them in their investigation
Mumbai police arrested 750 people in October over a similar scam.
The workers are alleged to have posed as officials of the US Internal Revenue Service and forced their victims to deposit money by telling them they were committing tax violations.
Police in India detain 750 over scam
Police raided the office in the city of Ahmedabad and seized computer hard drives, laptops and mobile phones.
They have said they they are in the process of going through the data stored in them.
The latest arrests come just a month after Mumbai police unearthed one of the largest call centre frauds India has ever seen, involving several hundred people including some based in the US.
An investigation is under way in India after the arrest of 19 call centre workers in the western state of Gujarat for allegedly defrauding US citizens of hundreds of thousands of dollars.