Guides

Tax and GST

Quick answer

A foreign-owned Indian subsidiary generally registers for GST once turnover crosses the general threshold, though export and certain other supplies need registration regardless of turnover. Payments to the parent are also subject to transfer pricing rules. These guides cover both.

Last reviewed by ProLead: 31 August 2026

What this topic covers

Indirect tax and related-party pricing are two areas where getting the position wrong early is expensive to unwind later. These guides cover when GST registration applies and how the simplified paths work, and the transfer pricing basics that govern payments to your parent.

Note: Rules and forms change often. This page is general information, not legal or tax advice. Check the current position with a practising Chartered Accountant or Company Secretary before you act.

Also relevant here

General information only, not legal or tax advice. Rules and forms change, so confirm the current position with a practising Chartered Accountant or Company Secretary before you act. See our disclaimer.

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