A Global Capability Centre is your own company's operation in India, not a vendor's. We've built these before, as wholly-owned subsidiaries for software companies extending product, engineering, and shared-services work into Bengaluru. This is the same incorporation, FEMA reporting, and board governance we run for every entity whose ledger we own, applied to a structure built to be yours from day one.
What a GCC actually is
A GCC (also called a GIC, Global In-House Centre) is a wholly-owned subsidiary that performs work for its own parent, not a third party. That distinction changes almost everything downstream of it: the entity is capitalised by the parent rather than paid a fee, its transactions are almost entirely related-party and governed by transfer pricing rules rather than commercial contracts, and its board answers to the parent, not to a services agreement. Confusing a GCC's setup with an outsourcing vendor's is where most of the avoidable cost and delay in this process comes from.
Why India, why Bengaluru
India remains the most established base for this model: a large, English-speaking, technically trained workforce; a legal and accounting profession fluent in servicing foreign parents; and, in Bengaluru specifically, the deepest concentration of GCCs already operating, which means the talent pool, the vendor ecosystem, and the regulatory familiarity are all mature. That maturity is also why the honest comparison across Indian cities isn't "which is best" but "which fits your function" — covered in full on the location strategy page below.
The six decisions that set up a GCC
In order, and each with its own page: choosing the entity and ownership structure, incorporating and registering it, choosing where it sits and under which scheme, building the talent and employment framework, setting the transfer pricing and tax position, and putting in place the governance that keeps a wholly-owned subsidiary defensible on audit.
01
Entity & Structure
Choosing the vehicle: private limited subsidiary, LLP, or branch, and why one usually wins for a captive centre.
02
Setup & Registration
Incorporation, FDI reporting to the RBI, and the statutory registrations that come before day one.
03
Location Strategy
Which city and which scheme, SEZ, STPI, or neither, matched to what your function actually needs.
04
Talent & Hiring
Employment structuring, statutory HR compliance, and protecting the parent's IP from day one.
05
Tax & Transfer Pricing
The cost-plus model almost every GCC runs on, and the filings that defend it.
06
Governance & Operations
Board composition, related-party documentation, and the steady-state reporting cadence.
Proof, not a pitch
A Global Capability Centre, live in nine weeks
International companies building in India
Common questions
What is a Global Capability Centre (GCC)?
A wholly-owned subsidiary that performs work for its own parent company, not a third party. That's what distinguishes it from an outsourcing vendor: the entity is capitalised by the parent, and its transactions are governed by transfer pricing rules rather than a commercial contract.
How long does it take to set up a GCC in India?
Timelines vary with structure and location, but a full setup, from incorporation through hiring, can be completed inside nine weeks when incorporation, FDI reporting, and registrations are sequenced in parallel rather than run one after another. See our case study for a real example.
Should a GCC be set up under SEZ, STPI, or neither?
It depends on the operating model: SEZ suits an export-focused function that can commit to a dedicated campus, STPI gives customs and procedural facilitation without that commitment, and non-STPI (DTA) offers the most flexibility with no export obligation. The full breakdown is on our Location Strategy page.
Which Indian city is best for a GCC?
There isn't a single best city; it depends on what the function needs. Bengaluru has the deepest tech talent pool, Hyderabad offers similar talent at a lower cost, Pune suits manufacturing-adjacent functions, Chennai and the NCR suit BFSI back-office work, and GIFT City suits regulated financial services.
How is a GCC taxed in India?
Almost all of a GCC's revenue comes from its own parent, so pricing is governed by transfer pricing rules under a cost-plus, arm's-length model, with Safe Harbour Rules available for eligible service categories. Details are on our Tax & Transfer Pricing page.
GCC-specific insights
SEZ vs STPI vs neither, for GCCs
SEZ, STPI, or neither: what each actually gives you, and which fits your GCC's operating model.
Read the briefing →
GCC transfer pricing, FY 2025-26 update
What the current Safe Harbour Rules actually say for FY 2025-26, and which proposed changes are not yet law.
Read the briefing →Talk to us about your GCC.
Bring your parent company's requirements; leave with a written, fixed-fee setup plan, on the same calendar as everything else we file for you.