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Specimen Lease Deed — Commercial and Industrial Property Format 2026

VS Vikas Sharma 📅 March 25, 2026 ⏱️ 3 min read 👁️ 0 views

Commercial vs Residential Lease — Key Differences

Commercial/industrial leases differ significantly from residential leases: (a) longer terms (5-30 years vs 11 months-3 years), (b) higher deposits (6-12 months' rent), (c) fit-out provisions (tenant's right to modify premises for business use), (d) CAM charges (Common Area Maintenance — significant in commercial properties), (e) compliance obligations (fire safety, factory licenses, pollution control), (f) assignment/sub-lease provisions (more common in commercial), (g) no Rent Control protection in most states (Rent Control Acts typically cover residential tenancies).

Specimen Lease Deed — Commercial Property

[Key clauses — illustrative]

DEED OF LEASE — COMMERCIAL PREMISES

Between [Lessor/Landlord] AND [Lessee/Tenant]

1. Demised Premises: [Office/shop/warehouse at Address — floor, area in sq. ft., car parking spaces, storage area].

2. Term: [5/9/15] years from [Date] to [Date], with option to renew for [2] further terms of [5] years each.

3. Rent: Rs. [Amount] per month (Rs. [Rate] per sq. ft. per month × [Area] sq. ft.). GST at 18% applicable on rent — payable by the Lessee. TDS at 10% under Section 194-I deducted by the Lessee.

4. Escalation: [15]% increase every [3] years. Alternatively: linked to CPI or market rate review.

5. Security Deposit: Rs. [Amount] (equivalent to [6-12] months' rent) — interest-free, refundable on vacating.

6. CAM Charges: Rs. [Amount] per sq. ft. per month — covering: security, housekeeping, common area electricity, lift maintenance, DG backup, water supply. Escalation: [10]% annually or actual cost basis.

7. Fit-Out: The Lessee may carry out interior fit-out at their own cost — subject to: (a) Lessor's prior written approval for structural changes, (b) compliance with building regulations, (c) obtaining necessary municipal/fire approvals. On termination: the Lessee shall restore the premises to original condition — or forfeit the fit-out to the Lessor (as mutually agreed).

8. Permitted Use: [Office/retail/warehousing/manufacturing — specify]. The Lessee shall NOT use for any illegal, hazardous, or prohibited purpose. The Lessee shall obtain all necessary licenses (shops & establishments, fire NOC, factory license for industrial use).

9. Lock-In: [3] years — neither party shall terminate during the lock-in period except by mutual consent or for material breach.

10. Termination: After lock-in: [6] months' written notice by either party. Immediate termination for: non-payment (3 consecutive months), illegal use, insolvency, material breach.

11. Insurance: Lessor: structure insurance. Lessee: contents insurance, public liability insurance, and fit-out insurance.

12. Compliance: The Lessee shall comply with all applicable laws: (a) fire safety regulations, (b) environmental/pollution norms, (c) labour laws (for factories), (d) municipal bye-laws, (e) GST registration for the premises.

13. Assignment/Sub-Lease: Not permitted without Lessor's prior written consent — which shall not be unreasonably withheld for reputable assignees.

Registration and Stamp Duty

Commercial leases exceeding 1 year: MANDATORY registration. Stamp duty: typically higher than residential — based on total rent + premium + CAM charges for the entire term. Some states: stamp duty on the AVERAGE annual rent × term years. GST on rent: 18% (commercial property is not exempt from GST unlike residential — residential rent was exempted only for individuals not registered under GST).

Disclaimer: This article is for informational purposes only and does not constitute legal or professional advice. While every effort has been made to ensure accuracy based on the latest laws and amendments, readers should consult a qualified professional before acting on any information provided. For expert assistance, contact us.

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❓ Frequently Asked Questions
What is CAM and how is it structured in commercial leases?
CAM (Common Area Maintenance) covers shared building services: (1) SECURITY — guards, CCTV, access control, (2) HOUSEKEEPING — common areas cleaning, waste management, (3) ELECTRICITY — common area lighting, lifts, AC in lobbies, (4) DG BACKUP — diesel generator for power backup, (5) WATER — common water supply and treatment, (6) MAINTENANCE — lifts, fire systems, structural maintenance. Typically: Rs. 8-25 per sq. ft. per month (varies by grade of building). Escalation: 10% annually or ACTUAL COST basis (open-book — landlord shares cost breakup). CAM is SEPARATE from rent — always specify both amounts clearly.
Is GST applicable on commercial rent?
YES — 18% GST applies on rent of COMMERCIAL property (office, retail, warehouse, industrial). The landlord charges GST on the rent invoice — the tenant pays rent + 18% GST. The tenant can claim INPUT TAX CREDIT on the GST paid (if registered under GST and the premises are used for business). For RESIDENTIAL property: rent is exempt from GST when the property is rented TO an individual for personal use (Notification 04/2022). However: if residential property is rented to a REGISTERED person (company/firm): GST applies on reverse charge basis. Always clarify GST applicability and who bears it in the lease deed.
What is the typical lock-in period for commercial leases?
Typical lock-in: 3-5 YEARS for Grade A commercial. During lock-in: NEITHER party can terminate (except for material breach or mutual consent). If a party terminates during lock-in: they must pay the OTHER party a PENALTY — typically: remaining lock-in rent (e.g., if 2 years of lock-in remain: penalty = 24 months' rent). Lock-in protects: (a) the LANDLORD — ensures stable rental income and justifies fit-out investments, (b) the TENANT — ensures the landlord cannot arbitrarily terminate. After lock-in: either party can terminate with the agreed NOTICE PERIOD (typically 6 months).
Who bears the fit-out cost in commercial leases?
Typically the TENANT: (1) the tenant designs and constructs the interior fit-out at their cost, (2) the landlord may provide a 'vanilla shell' — basic structure with floor, ceiling grid, HVAC points, electrical points, (3) the tenant pays for: partitions, flooring, furnishing, IT infrastructure, signage, (4) fit-out period: landlord may grant a RENT-FREE period (1-3 months) for the tenant to complete fit-out before business operations begin. On TERMINATION: (a) the tenant restores the premises to original condition (most common), OR (b) the tenant leaves the fit-out and the landlord takes it over (sometimes with a payment). The lease must clearly specify the restoration obligation.
How is stamp duty calculated on commercial leases?
Varies by state — typically based on: (1) Total RENT for the entire lease term (monthly rent × number of months), (2) PREMIUM/deposit — treated as advance rent in some states, (3) CAM charges — some states include CAM in the calculation. Example (Maharashtra): stamp duty = 0.25% of (total rent + deposit + CAM for the term). For a 5-year lease at Rs. 5 lakh/month + Rs. 30 lakh deposit: total = Rs. 3 crore rent + Rs. 30 lakh deposit = Rs. 3.3 crore → stamp duty ≈ Rs. 82,500. Delhi: 2% of average annual rent. Karnataka: 1% of total rent. Always check the state schedule — commercial lease stamp duty can be significant.

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