A Korean company exporting goods to India does not usually register for GST; the importer pays integrated GST at customs. For services, Indian business customers generally pay GST under reverse charge, while online services to Indian consumers require GST registration by the Korean supplier. A Korean company with an Indian branch, project office or warehouse usually needs its own GST registration. Cross charges to a Korean group's Indian subsidiary, including secondments, often attract GST too.
- Document route
- Korean notary, then apostille from the Ministry of Foreign Affairs
- Time difference
- IST is 3h30 behind Korea all year (no daylight saving)
- Law
- CGST Act 2017 and IGST Act 2017
- NRTP registration
- Valid 90 days, extendable
GST for Foreign Businesses from South Korea: how it works
We map every flow between the Korean company and India: goods shipped to Indian customers, installation or commissioning work by Korean engineers, software and online services, royalties, and recharges of seconded staff costs to the Indian subsidiary. For each we decide where the supply takes place under the GST place of supply rules, whether reverse charge applies and whether the Korean entity or its Indian office needs a registration. For a Korean entity with no Indian establishment, we check the rules for non-resident taxable persons, who register for a limited period with an advance deposit of tax.
If registration is needed, we prepare the application with apostilled Korean documents, appoint an authorised signatory and arrange for physical verification where the GST officer asks for it. We then set up the invoicing, return filing and input tax credit process with your Indian accountants. Secondment arrangements need special care: the Supreme Court has held that, depending on the terms, seconded staff can amount to a supply of manpower services by the foreign parent, so we review the secondment agreements and the reverse charge position.
What clients in South Korea should know
- CEPA lowers customs duty on qualifying goods, but integrated GST on imports remains payable and is usually creditable for a registered importer.
- Indian subsidiaries paying Korean parents for services pay GST under reverse charge and can usually claim it back as input credit if they make taxable supplies.
- Supplies of online services to Indian consumers trigger registration by the Korean supplier even without any presence in India.
Step by step from South Korea
Video consultation
A call at a time that suits South Korea, after we have read your documents.
Documents signed in South Korea
Korean notary, then apostille from the Ministry of Foreign Affairs
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in South Korea where needed.
The full guide
This page covers what changes when you are in South Korea. For the law, the documents and the step-by-step procedure, read our main page on GST for Foreign Businesses, or see all services for clients in South Korea and the Doing Business in India practice area.
Questions from clients in South Korea
Do Korean exporters of goods need an Indian GST number?
Normally no. The Indian importer pays integrated GST at customs. A Korean company that holds stock in India or sells from an Indian location usually does.
Does GST apply to engineers sent from Korea to install equipment?
It can, depending on how the contract and secondment are structured. Installation services in India are generally taxable in India.
How long does GST registration take for a foreign company?
Often a few weeks once documents are complete, longer if the officer asks for clarification or physical verification.