Start with the entity and activity
The choice depends on the legal entity, authorised operations, customer and export profile, tax position, compliance capability and long-term plans—not simply the building label.
Operational implications
SEZ premises can involve unit approvals, access and customs processes, reporting and exit considerations. Non-SEZ space may offer a different compliance path for domestic operations.
Get current advice
Policies and tax outcomes change. Confirm the exact premises status and obtain advice from qualified legal, tax and SEZ professionals before signing.
Decision workshop
Bring tax, legal, finance, operations, HR, technology and real-estate teams together before property selection. Document which activities, entities, customers and equipment would sit in the premises and test both scenarios over the planned lease term.
Lease and exit diligence
Confirm who holds approvals, how unit setup and de-bonding work, treatment of fit-out and imported equipment, access controls, subleasing constraints and responsibilities at expiry. Written professional advice should address the current law and exact unit.
Sources
Source access and page review date: 1 September 2026.