India–UK FTA (CETA): Legal Guidance for Businesses Trading Between India and the UK
The India–UK Comprehensive Economic and Trade Agreement is in force. Tariffs, rules of origin, services access and the cost of moving people between the two countries have all changed. King Stubb & Kasiva advises Indian and British businesses on what that means for their contracts, supply chains and workforce.
Speak to our India–UK trade team
Tell us what you trade and we will come back on where the agreement helps you.
In force since July 2026 · 26 published analyses of the agreement · 9 offices across 7 Indian cities · Trade, corporate, tax and employment lawyers in one team
What the agreement actually changes
Most coverage of the CETA stops at the headline tariff numbers. The provisions that decide whether your business gains from it sit further down.
Tariffs
Duty reductions run across a wide span of goods lines, most of them phased rather than immediate. What you actually pay at the border depends on qualifying for preference — not on the headline rate in the news coverage.
Rules of origin
The make-or-break test. Goods have to meet origin criteria before any preferential rate applies, and the criteria differ line by line. Sourcing decisions made before the agreement may not survive it.
Services and mobility
Commitments on professional and business services, plus a social security agreement that changes the real cost of posting employees between India and the UK.
Procurement and investment
Access to government contracts on both sides opens up, and the investment climate shifts across regulated sectors — with the compliance obligations that come with it.
The agreement, sector by sector
Our lawyers have published 26 analyses of the CETA since it entered into force, grouped below by the sector each one addresses.
The framework
Start here: what the agreement is, when it bites, and the origin rules that decide whether you get the tariff at all.
Manufacturing & industrials
Automotive, advanced manufacturing, chemicals and defence — the sectors where tariff lines and supply-chain structuring move together.
- Automotive: will British cars really become cheaper in India?
- Automotive: beyond tariff cuts, a new era of trade (companion piece)
- Advanced manufacturing: industrial investment and supply-chain integration
- Chemicals: contract manufacturing agreements under the FTA
- Defence and aerospace: a new corridor for technology partnerships
Life sciences & healthcare
Market access for Indian pharma in Britain, and what the agreement opens for biotech and healthcare innovation.
Consumer, retail & agriculture
British brands entering India, Indian goods reaching British shelves, and the standards questions in between.
Technology, media & education
Services commitments and data questions for IT companies, GCCs, content businesses and education providers.
Capital, deals & financial services
Where the agreement changes deal flow: cross-border M&A, financial services corridors, real estate and clean energy investment.
People, services & public contracts
Secondments and social security, cross-border professional practice, and access to government procurement.
How we help
Advice on the agreement is only useful when it reaches a decision — whether a product qualifies, whether a clause needs renegotiating, whether an assignment is structured the cheapest lawful way.
Rules-of-origin opinions
A written view on whether a given product qualifies for preferential treatment, what documentation supports the claim, and where the exposure sits if it is challenged.
Contract review and renegotiation
Supply, distribution and manufacturing agreements written before the CETA often allocate duty risk to the wrong party. We identify the clauses that need to move and negotiate the change.
Secondments and social security
Structuring assignments between India and the UK under the 60-month rule, including payroll, contribution and permanent-establishment consequences.
Market entry and structuring
Entity choice, FDI conditions, regulatory licensing and joint-venture terms for businesses setting up on either side of the corridor.
Government procurement
Eligibility assessment, bid documentation and compliance for Indian businesses pursuing UK public contracts and vice versa.
Why King Stubb & Kasiva
Trade questions rarely stay trade questions. An origin problem becomes a customs dispute, a secondment becomes a tax residence question, a distribution renegotiation becomes a competition issue. Our trade, corporate, tax, employment and disputes teams sit in one firm across nine offices in seven Indian cities, so those threads are handled together rather than referred out.
Managing Partner Jidesh Kumar has commented publicly on the trade deal and its effect on businesses and workers — read his analysis. For the wider practice, see our international trade and trade & commerce coverage.
The partners behind this analysis
Every piece in the series above was written by a named lawyer at the firm. 20 of them are partners; between them they cover trade and customs, corporate and M&A, tax, employment, IP and disputes.
Scroll sideways for all 20 partners, or meet the full team.
Frequently asked questions
When did the India–UK FTA come into force?
The India–UK Comprehensive Economic and Trade Agreement (CETA) entered into force in July 2026. Its obligations apply now, though a substantial share of the tariff reductions are phased in over a period of years rather than applying immediately.
Is the India–UK FTA the same thing as CETA?
Yes. CETA — the Comprehensive Economic and Trade Agreement — is the formal name of the agreement that is widely reported as the India–UK Free Trade Agreement. The two terms refer to the same instrument.
Does my product automatically get the lower tariff?
No. Preferential rates apply only to goods that satisfy the agreement’s rules of origin, and those criteria vary by product line. A product manufactured in India can still fail the test if enough of its value or processing originates elsewhere. Claiming preference without meeting the criteria creates customs exposure rather than saving duty.
What happens if my product uses Chinese components?
It depends on how much value those components carry and what processing happens in India or the UK. Third-country inputs are not automatically disqualifying, but they are the most common reason an origin claim fails. This needs assessing product by product, before you claim.
How does the agreement change employee secondments?
The accompanying social security agreement lets employees posted between India and the UK remain in their home social security system for up to 60 months, avoiding double contributions. That changes the cost model for assignments materially, and it interacts with tax residence and permanent-establishment risk.
Do our existing supply contracts need to change?
Often, yes. Contracts negotiated before the CETA typically allocate duty, customs and origin-compliance risk on assumptions that no longer hold. Who bears the cost of a failed origin claim, who holds the documentation, and who benefits from a duty reduction are all worth revisiting.
Can UK lawyers, accountants and architects now practise in India?
The agreement contains services commitments affecting professional services, but access is neither automatic nor uniform across professions — domestic regulatory rules continue to apply. The position differs by profession and is worth checking before making commitments.
Which sectors benefit most from the India–UK FTA?
Textiles, pharmaceuticals, automotive components, food and agriculture, and IT and business services are among the most directly affected, though the effect differs sharply within each. Our sector analyses above set out where the opportunity and the compliance burden actually sit.
Get in touch
Send us the specifics and we will route your enquiry to the right team. You can also reach us on +91 11 4131 8190 or at info@ksandk.com, or through our contact page.