Does a foreign company need GST registration to sell into India?

GST registration is generally tied to having a place of business or taxable supply origin in India. A foreign company selling into India through an India subsidiary doesn't itself register — the subsidiary registers and handles GST on its own supplies, with the parent-subsidiary transactions (royalties, service fees, goods) treated as import of goods or services subject to their own GST rules, including reverse charge in some cases.

The exception is Online Information and Database Access or Retrieval (OIDAR) services — digital services like SaaS, streaming, or online subscriptions supplied directly to Indian consumers from outside India. A foreign supplier of OIDAR services to non-business consumers in India is required to register for GST directly and charge GST on those supplies, even without any other India presence.

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