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Global capability centres

Setting up and running a captive centre in India: operating models, locations, tax and transfer pricing, people and timelines.

2,110+GCCs in India, across 3,728+ units (Zinnov, FY2026E)
1.9 mn+Professionals employed in GCCs (Economic Survey, FY2023-24)
100%FDI, automatic route, for IT, business and engineering services

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Cover of the IMC brief: Global capability centres

In this guide

In this guide

7 pages.

Overview

Global capability centres in India: overview

India hosts more than 2,100 global capability centres. Foreign groups can own them outright without prior approval, central and state policy now supports them explicitly, and the work has moved well beyond back-office support.

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Operating models

GCC operating models compared

There are three common ways to build a capability centre in India: own the entity from day one with a provider handling set-up, have a provider build and run it before transferring ownership, or use a provider-employed managed team. Each trades control against speed.

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Set-up roadmap

GCC set-up roadmap: location choice to go-live

A captive centre moves from feasibility to go-live in ten broad steps. Only a few have deadlines fixed by rule, chiefly share allotment, FC-GPR reporting and commencement of business. The order matters most around the lease, incentive registration and transfer pricing.

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Locations

GCC locations: cities and state policies

Bengaluru holds over 30% of India's GCCs, but tier-2 and tier-3 cities are drawing new centres, and six states now run GCC-specific policies. Incentives often pay more outside the main metros, subject to eligibility, domicile and lock-in conditions.

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Tax and transfer pricing

GCC tax and transfer pricing

A captive's tax cost is set by three things: the margin it earns on cost, whether the parent is exposed to a permanent establishment, and whether its services qualify as exports for GST. Budget 2026-27 made the first easier with a single 15.5% safe harbour and faster APAs.

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People and hiring

GCC people and hiring: talent, labour law, payroll

A GCC hires under the four Labour Codes, in force since 21 November 2025, which require written appointment letters and give fixed-term staff equal benefits and gratuity after one year. Central and state schemes pay part of the cost of new jobs, often with conditions.

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FAQ

GCC in India: frequently asked questions

Short answers to the questions foreign groups most often ask when planning a global capability centre in India, with links to the detailed pages. All positions are as of 1 October 2026.

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Updates

Recent changes

All changes
  1. medium impact
  2. EPF Scheme 2026 notified; foreign staff on payroll are international workersLabour and people · Ministry of Labour, EPF Scheme 2026, G.S.R. 525(E), 29 Jun 2026
    medium impact
  3. high impact
  4. Odisha GCC Policy-2025 takes effect for five yearsStates · Khaitan & Co, 20 Feb 2026
    low impact
  5. medium impact

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