A Korean company can set up and run an Indian subsidiary or branch, register for GST, hire staff and sign contracts with Indian parties without its executives travelling. Korean documents are notarised by a Korean notary and apostilled by the Ministry of Foreign Affairs of Korea, then stamped in India. India and Korea have a tax treaty and the CEPA in force since 2010. Korea is not a reciprocating territory, so commercial disputes are best resolved by arbitration.
- Document route
- Korean notary, then apostille from the Ministry of Foreign Affairs
- Time difference
- IST is 3h30 behind Korea all year (no daylight saving)
- Foreign judgments in India
- Not reciprocating: fresh suit
- Apostille with India
- In force
Korean companies in India and Indians in Korea
Korean investment in India took off in the late 1990s when Korean electronics and car makers set up plants near Chennai and in the Delhi NCR, and it has since spread to steel, shipbuilding inputs, chemicals, batteries and automotive components. Each large Korean manufacturer brings a chain of Korean suppliers with it, which is why clusters of Korean companies are found around Sriperumbudur, Noida, Pune and Anantapur. Invest India's Korea Plus desk supports these investors.
Indians in Korea are mostly engineers, scientists, postgraduate students and professionals in IT and trading companies, with a smaller business community. Many of them still own property or bank accounts in India and need help with family and tax matters. For Korean companies the work usually starts with incorporating an Indian subsidiary or a branch or project office, followed by GST, hiring, supplier and customer contracts, and arbitration clauses that will actually work against an Indian counterparty.
Notarisation and apostille in Korea
Korea has applied the Hague Apostille Convention since 2007, and India is also a party, so Korean documents for use in India need an apostille rather than consular legalisation. The usual chain is:
- Public documents, such as a certificate of corporate registry issued through the court registry system or a family relation certificate, go directly to the Ministry of Foreign Affairs of the Republic of Korea for an apostille; some can be apostilled electronically.
- Private documents, such as board resolutions, powers of attorney and declarations, are first notarised by a Korean notary, typically a law firm holding a notarial licence, and then apostilled by the Ministry.
- The original is couriered to India and stamped under the relevant state stamp law within three months of receipt.
Korean companies use registered corporate seals, and many Korean documents carry a seal rather than a signature. Indian authorities expect a named individual's signature, so we ask the representative director to sign, and attach a seal certificate if the document also bears a seal. Korean-language documents need a certified English translation.
Most requested services from South Korea
These are the six services Korean companies and people in Korea ask us for most. Each page explains how the matter runs from Korea, from the notary and Ministry apostille to what happens with Indian regulators, the GST portal or the court.
Indian Subsidiary Setup
Korean manufacturers and their suppliers mostly operate in India through Indian subsidiaries set up close to their customers.
Branch & Liaison Office
Korean construction, engineering and trading companies often use project, branch or liaison offices for specific contracts or market entry.
Commercial Contracts
Supplier, distribution and technology contracts with Indian partners need Indian law drafting that matches Korean commercial expectations.
GST for Foreign Businesses
Korean suppliers selling goods and services into India need to know when GST applies and who pays it.
Employment Law for Foreign Employers
Korean employers with Indian plants and offices must follow the labour codes, state rules and fair exit processes.
International Arbitration
Korean judgments are not directly enforceable in India, so contracts rely on arbitration and award enforcement.
The India and Korea tax treaty, CEPA and GST
India and the Republic of Korea have a revised double taxation avoidance agreement, which reduces Indian withholding tax on dividends, interest, royalties and fees for technical services paid to Korean residents. A Korean company needs a tax residency certificate from its Korean tax office and must file Form 10F in India. Indian authorities also look at whether a Korean group has a permanent establishment in India, for example through employees who habitually conclude contracts or through long installation projects.
The CEPA cuts or removes customs duty on many goods traded between the two countries, with rules of origin that must be satisfied and documented. CEPA concessions do not affect GST: imports still bear integrated GST, and services supplied by a Korean entity to Indian customers may fall under reverse charge or need GST registration. Our page on GST for foreign businesses explains when a Korean supplier must register.
Korean judgments and arbitral awards in India
South Korea is not a reciprocating territory under section 44A of the Code of Civil Procedure. A judgment of a Korean court therefore cannot be executed directly in India; the creditor must file a suit in India on the Korean judgment, which will be treated as conclusive unless the debtor makes out one of the section 13 exceptions, such as that the Korean court lacked jurisdiction or the judgment was obtained by fraud.
Arbitration avoids that second round. The Republic of Korea is a New York Convention country notified by India, so an award from a Seoul seated arbitration, including one administered by the Korean Commercial Arbitration Board, is enforced in India under Part II of the Arbitration and Conciliation Act. Our page on international arbitration in India covers enforcement. Korea joined the Hague Child Abduction Convention in 2013, but India has not, which matters for Indian and Korean parents whose relationship breaks down across borders.
Practical points for clients in Korea
Korea is three and a half hours ahead of India throughout the year. A 4 pm meeting in Seoul is 12.30 pm in India, so afternoon calls in Korea fall comfortably within the Indian working day. Documents couriered from Seoul usually reach Punjab or Delhi within three to six working days. Indian courts and tribunals increasingly allow appearance and evidence by video, though some steps still require formal presence.
Korean head offices often move quickly once a decision is taken, and Indian timelines can surprise them: GST registration may involve physical verification, bank onboarding asks for detailed ownership information, and state labour registrations vary. We give Korean teams realistic timetables, track each filing and send short status updates in English that can be translated internally without losing meaning.
All services for clients in South Korea
NRI Property Law
- Property Disputes
- Encroachment & Illegal Possession
- Partition of Family Property
- Buying & Selling Property
- Title Search & Due Diligence
- Tenant Eviction
- Builder Delay & RERA
Inheritance & Documents
Cross-Border Family Law
- Divorce for NRIs
- International Child Custody
- Maintenance & Alimony
- Marriage Registration
- 498A & Dowry Case Defence
- OCI Card Issues
Doing Business in India
- Company Setup for Foreigners
- Indian Subsidiary Setup
- Branch & Liaison Office
- FDI & FEMA Compliance
- Trademark Protection in India
- Commercial Contracts
- Employment Law for Foreign Employers
- GST for Foreign Businesses
- Investing in Indian Startups
- Legal Advisory for NRI Investors
Disputes & Enforcement
- International Arbitration
- Enforcing Foreign Judgments
- Money Recovery from India
- Shareholder Disputes & NCLT
- Accident Compensation Claims
- Cyber & Investment Fraud
- Criminal Defence & Look Out Circulars
Cross-Border Tax & Money
Indian mission in South Korea
The Embassy in Seoul handles passports, OCI services and attestation for Indian nationals throughout the Republic of Korea.
- Embassy of India, Seoul
Frequently asked questions
Can a Korean court judgment be enforced in India?
Not directly, because Korea is not a reciprocating territory. A new suit must be filed in India on the judgment, and the Korean judgment is conclusive unless a section 13 CPC exception applies.
Who issues apostilles in Korea?
The Ministry of Foreign Affairs of the Republic of Korea. Private documents must first be notarised by a Korean notary, and some public documents can be apostilled online.
Does a Korean company need approval to invest in India?
Usually not. Investment from Korea falls under the automatic route in most sectors, subject to sectoral conditions and RBI reporting after the investment.
Does the CEPA mean no GST on Korean imports?
No. The CEPA reduces customs duty on qualifying goods, but integrated GST still applies on imports into India.
How do we claim reduced Indian withholding tax under the treaty?
Obtain a tax residency certificate in Korea, file Form 10F online in India and give the Indian payer these with any other declarations it asks for.
Can a Korean employee be a director of our Indian company?
Yes, with a director identification number and digital signature. At least one other director must be resident in India.
Are KCAB awards enforceable in India?
Yes. An award from a Korean seated arbitration is a foreign award under Part II of the Arbitration and Conciliation Act and can be enforced through the High Court with jurisdiction over the assets.
Can we work with you in English if our team writes in Korean?
Yes. We write in clear English and can work with your translator. Korean documents filed in India need certified English translations.