Opened in 2004, the $2.3 billion Delhi Metro continues to expand as a shining example of how to carry out an effective public works programme, the financial services major said in its report.
The 165-km, six-lane Yamuna Expressway, that cost $1.9 billion to build, connects Delhi with Agra and has created a corridor for economic growth.
Delhi's Interceptor Sewage System, Tata Power's Mundra ultra mega power project, Gujarat International Finance Tec-City (GIFT) and Narmada Canal Solar project (all located in Gujarat) are the other four that make the list, which was released on Thursday.
The $4.4-billion Mundra Ultra Mega Power Project, a thermal power plant, serves Gujarat, Rajasthan, Maharashtra, Haryana and Punjab.
KPMG said the projects were evaluated on the basis of their scale, feasibility, complexity, innovation and impact on society. A panel of independent industry experts evaluated over 400 diverse and compelling projects to ultimately select the final 100.
"Each country has its own approach to develop and fund infrastructure, yet all share the universal challenge of creating the right conditions to attract investment so desperately needed," said James Stewart, KPMG's chairman of global infrastructure.