APPENDIX-3D
- Document type
- Procedure
- Dated
List of Services eligible under Service Exports from India Scheme (SEIS)
APPENDIX-3D
List of Services eligible under Service Exports from India Scheme (SEIS)
Note 1: The services and rates of rewards as per the Annexure to this Public notice shall be applicable for services export made between 1-4-2017 to 31-03-2018 only. The list of services/rate is subject to review with effect from 01-04-2018.
(Above Note 1 has been amended vide PUBLIC NOTICE NO. 45/2017, DT. 05/12/2017)
[OLD- Note 1: The services and rates of rewards notified against them shall be applicable for services export made between 1-4-2015 to 31-03-2017 only. The list of services /rate is subject to review with effect from 01-04-2017.]
(Above Note 1 has been amended vide PUBLIC NOTICE NO.03/2017, DT. 21/04/2017)
[OLD- Note 1: The services and rates of rewards notified against them shall be applicable for services export made between 1-4-2015 to 31-03-2016 only. The list of services/rate is subject to review with effect from 01-04-2016.]
(Above Note 1 has been amended vide PN. NO.42/2015, DT. 26/10/2015)
[OLD- Note 1:. The services and rates of rewards notified against them shall be applicable for services export made between 1-4-2015 to 30-09-2015 only. The list of services/rate is subject to review with effect from 1-10-2015.]
Note 2: The rate of reward for eligible services is subject to conditions as specified in FTP and HBP.
Note 3: For Educational Services, SEIS reward shall not be available on Capitation Fee.
Note 4: Under Maritime Transport Services marked with *[9A (a), (b) and (c)], the reward shall be limited to Operations from India by Indian Flag Carriers only.
Note 5: Following shall not be taken into account for calculation of entitlement under the SEIS.
a. Foreign Exchange remittances:
I. Related to Financial Services Sector
i. Raising of all types of foreign currency Loans;
ii. Export proceeds realization of clients;
iii. Issuance of Foreign Equity through ADRs / GDRs or other similar instruments;
iv. Issuance of foreign currency Bonds;
v. Sale of securities and other financial instruments;
vi. Other receivables not connected with services rendered by financial institutions; and
II. Earned through contract/regular employment abroad (e.g. labour remittances);
b. Payments for services received from EEFC Account;
c. Foreign exchange turnover by Healthcare Institutions like equity participation, donations etc.
d. Foreign exchange turnover by Educational Institutions like equity participation, donations etc.
e. Export turnover relating to services of units operating under EOU / EHTP / STPI / BTP Schemes or supplies of services made to such units
f. Clubbing of turnover of services rendered by EOU /EHTP / STPI / BTP units with turnover of DTA Service Providers;
g. Foreign Exchange earnings for services provided by Airlines, Shipping lines service providers plying from any foreign country X to any foreign country Y routes not touching India at all.
h. Service providers in Telecom Sector
| S. No. | SECTORS | CPC Prov. Code | Admissible rate in % (on Net Foreign Exchange earnings) for the period 01.04.2017 to 30.10.2017 | Admissible rate in % (on Net Foreign Exchange earnings) for the period 01.11.2017 to 31.03.2018 |
| 1 | BUSINESS SERVICES | |||
| A. | Professional services | |||
| a. | Legal Services | 861 | 5 | 7 |
| b. | Accounting, auditing and book-keeping services | 862 | 5 | 7 |
| c. | Taxation services | 863 | 5 | 7 |
| d. | Architectural services | 8671 | 5 | 7 |
| e. | Engineering services | 8672 | 5 | 7 |
| f. | Integrated engineering services | 8673 | 5 | 7 |
| g. | Urban planning and landscape architectural services | 8674 | 5 | 7 |
| h. | Medical and dental services | 9312 | 5 | 7 |
| i. | Veterinary services | 932 | 5 | 7 |
| j. | Services provided by midwives, nurses, physiotherapists and paramedical personnel | 93191 | 5 | 7 |
| B. | Research and development services | |||
| a. | R&D services on natural sciences | 851 | 5 | 7 |
| b. | R&D services on social sciences and humanities | 852 | 5 | 7 |
| c. | Interdisciplinary R&D services | 853 | 5 | 7 |
| C. | Rental/Leasing services without operators | |||
| a. | Relating to ships | 83103 | 5 | 7 |
| b. | Relating to aircraft | 83104 | 5 | |
| c. | Relating to other transport equipment | 83101, 83102, 83105 | 5 | 7 |
| d. | Relating to other machinery and equipment | 83106-83109 | 5 | 7 |
| D. | Other business services | |||
| a. | Advertising services | 871 | 3 | 5 |
| b. | Market research and public opinion polling services | 864 | 3 | 5 |
| c. | Management consulting service | 865 | 3 | 5 |
| d. | Services related to management consulting | 866 | 3 | 5 |
| e. | Technical testing and analysis services | 8676 | 3 | 5 |
| f. | Services incidental to agricultural, hunting and forestry | 881 | 3 | 5 |
| g. | Services incidental to fishing | 882 | 3 | 5 |
| h. | Services incidental to mining | 883, 5115 | 3 | 5 |
| i. | Services incidental to manufacturing | 884, 885 | 3 | 5 |
| j. | Services incidental to energy distribution | 887 | 3 | 5 |
| k. | Placement and supply services of personnel | 872 | 3 | 5 |
| 1. | Investigation and security | 873 | 3 | 5 |
| m. | Related scientific and technical consulting services | 8675 | 3 | 5 |
| n. | Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment) | 633, 8861-8866 | 3 | 5 |
| o. | Building cleaning services | 874 | 3 | 5 |
| P. | Photographic services | 875 | 3 | 5 |
| q. | Packaging services | 876 | 3 | 5 |
| r. | Printing, publishing | 88442 | 3 | 5 |
| s. | Convention services | 87909 | 3 | 5 |
| A. | Hospital services | 9311 | 5 | 7 |
| 7 | TOURISM AND TRAVEL-RELATED SERVICES | |||
| A. | Hotels and Restaurants (including catering) | |||
| a. | Hotel | 641-643 | 3 | 5 |
| b. | Restaurants (including catering) | 641-643 | 3 | 5 |
| B. | Travel agencies and tour operators services | 7471 | 5 | 7 |
| C. | Tourist guides services | 7472 | 5 | 7 |
| 8 | RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audiovisual services) | |||
| A. | Entertainment services (including theatre. live bands and circus services) | 9619 | 5 | 7 |
| B. | News agency services | 962 | 5 | 7 |
| C. | Libraries, archives, museums and other cultural services | 963 | 5 | 7 |
| D. | Sporting and other recreational services | 964 | 5 | 7 |
| 9 | TRANSPORT SERVICES | |||
| A. | Maritime Transport Services | |||
| a. | Passenger transportation | 7211 | 5 | 7 |
| b. | Freight transportation | 7212 | 5 | 7 |
| c. | Rental of vessels with crew | 7213 | 5 | 7 |
| d. | Maintenance and repair of vessels | 8868 | 5 | 7 |
| e. | Pushing and towing services | 7214 | 5 | 7 |
| f. | Supporting services for maritime transport | 745 | 5 | 7 |
| B. | Air transport services | |||
| a. | Rental of aircraft with | 734 | 5 | 7 |
| 2 | COMMUNICATION SERVICES | |||
| Audiovisual services | ||||
| a. | Motion picture and video tape production and distribution service | 961 1 | 5 | 7 |
| b. | Motion picture projection service | 9612 | 5 | 7 |
| c. | Radio and television services | 9613 | 5 | 7 |
| d. | Radio and television transmission services | 7524 | 5 | 7 |
| e. | Sound recording | n.a. | 5 | 7 |
| 3 | CONSTRUCTION AND RELATED ENGINEERING SERVICES | |||
| A. | General construction work for building | 512 | 5 | 7 |
| B. | General construction work for civil engineering | 513 | 5 | 7 |
| C. | Installation and assembly work | 514 516 | 5 | 7 |
| D. | Building completion and finishing work | 517 | 5 | 7 |
| 4 | EDUCATIONAL SERVICES | |||
| A. | Primary education services | 921 | 5 | 7 |
| B. | Secondary education services | 922 | 5 | 7 |
| C. | Higher education services | 923 | 5 | 7 |
| D. | Adult education | 924 | 5 | 7 |
| 5 | ENVIRONMENTAL SERVICES | |||
| A. | Sewage services | 9401 | 5 | 7 |
| B. | Refuse disposal services | 9402 | 5 | 7 |
| C. | Sanitation and similar services | 9403 | 5 | 7 |
| 6 | HEALTH-RELATED AND SOCIAL SERVICES | |||
| crew | ||||
| b. | Maintenance and repair of aircraft | 8868 | 5 | 7 |
| c. | Airport operations and ground handling | 5 | 7 | |
| C. | Road Transport Services | |||
| a. | Passenger transportation | 7121 7122 | 5 | 7 |
| b. | Freight transportation | 7123 | 5 | 7 |
| c. | Rental of commercial vehicles with operator | 7124 | 5 | 7 |
| d. | Maintenance and repair of road transport equipment | 6112 8867 | 5 | 7 |
| e. | Supporting services for road transport services | 744 | 5 | 7 |
| D. | Services auxiliary to all modes of transport | |||
| a. | Cargo handling services | 741 | 5 | 7 |
| b. | Storage and warehouse services | 742 | 5 | 7 |
| c. | Freight transport agency services | 748 | 5 | 7 |
(Above Note 5 has been incorporated vide PUBLIC NOTICE NO. 45/2017, DT. 05/12/2017)
[OLD- List of Services
| S.No. | SECTORS | Central product Classification (CPC) Code | Admissible rate in % (on Net Foreign Exchange earnings) |
| 1 | BUSINESS SERVICES | ||
| A. | Professional services | ||
| a. | Legal services | 861 | 5 |
| b. | Accounting, auditing and bookkeeping services | 862 | 5 |
| c. | Taxation services | 863 | 5 |
| d. | Architectural services | 8671 | 5 |
| e. | Engineering services | 8672 | 5 |
| f. | Integrated engineering services | 8673 | 5 |
| g. | Urban planning and landscape architectural services | 8674 | 5 |
| h. | Medical and dental services | 9312 | 5 |
| i. | Veterinary services | 932 | 5 |
| j. | Services provided by midwives, nurses, physiotherapists and paramedical personnel | 93191 | 5 |
| B. | Research and development services | ||
| a. | R&D services on natural sciences | 851 | 5 |
| b. | R&D services on social sciences and humanities | 852 | 5 |
| c. | Interdisciplinary R&D services | 853 | 5 |
| C. | Rental/Leasing services without operators | ||
| a. | Relating to ships | 83103 | 5 |
| b. | Relating to aircraft | 83104 | 5 |
| c. | Relating to other transport equipment |
83101 83102 83105 |
5 |
| d. | Relating to other machinery and equipment | 83106-83109 | 5 |
| D. | Other business services | ||
| a. | Advertising services | 871 | 3 |
| b. | Market research and public opinion polling services | 864 | 3 |
| c. | Management consulting service | 865 | 3 |
| d. | Services related to management consulting | 866 | 3 |
| e. | Technical testing and analysis services | 8676 | 3 |
| f. | Services incidental to agricultural, hunting and forestry | 881 | 3 |
| g. | Services incidental to fishing | 882 | 3 |
| h. | Services incidental to mining | 883 5115 | 3 |
| i. | Services incidental to manufacturing | 884 885 | 3 |
| j. | Services incidental to energy distribution | 887 | 3 |
| k. | Placement and supply services of personnel | 872 | 3 |
| l. | Investigation and security | 873 | 3 |
| m. | Related scientific and technical consulting services | 8675 | 3 |
| n. | Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment) | 633 8861-8866 | 3 |
| o. | Building- cleaning services | 874 | 3 |
| p. | Photographic services | 875 | 3 |
| q. | Packaging services | 876 | 3 |
| r. | Printing, publishing | 88442 | 3 |
| s. | Convention services | 87909 | 3 |
| 2 | COMMUNICATION SERVICES | ||
| Audiovisual services | |||
| a. | Motion picture and video tape production and distribution service | 9611 | 5 |
| b. | Motion picture projection service | 9612 | 5 |
| c. | Radio and television services | 9613 | 5 |
| d. | Radio and television transmission services | 7524 | 5 |
| e. | Sound recording | n.a. | 5 |
| 3 | CONSTRUCTION AND RELATED ENGINEERING SERVICES | ||
| A. | General Construction work for building | 512 | 5 |
| B. | General Construction work for Civil Engineering | 513 | 5 |
| C. | Installation and assembly work | 514 516 | 5 |
| D. | Building completion and finishing work | 517 | 5 |
| 4 | EDUCATIONAL SERVICES (Please refer Note 3) | ||
| A. | Primary education services | 921 | 5 |
| B. | Secondary education services | 922 | 5 |
| C. | Higher education services | 923 | 5 |
| D. | Adult education | 924 | 5 |
| 5 | ENVIRONMENTAL SERVICES | ||
| A. | Sewage services | 9401 | 5 |
| B. | Refuse disposal services | 9402 | 5 |
| C. | Sanitation and similar services | 9403 | 5 |
| 6 | HEALTH-RELATED AND SOCIAL SERVICES | ||
| A. | Hospital services | 9311 | 5 |
| 7 | TOURISM AND TRAVEL-RELATED SERVICES | ||
| A. | Hotels and Restaurants (including catering) | ||
| a. | Hotel | 641-643 | 3 |
| b. | Restaurants (including catering) | 641-643 | 3 |
| B. | Travel agencies and tour operators services | 7471 | 5 |
| C. | Tourist guides services | 7472 | 5 |
| 8 | RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audiovisual services) | ||
| A. | Entertainment services (including theatre, live bands and circus services) | 9619 | 5 |
| B. | News agency services | 962 | 5 |
| C. | Libraries, archives, museums and other cultural services | 963 | 5 |
| D. | Sporting and other recreational services | 964 | 5 |
| 9 | TRANSPORT SERVICES (Please refer Note 4) | ||
| A. | Maritime Transport Services | ||
| a. | Passenger transportation* | 7211 | 5 |
| b. | Freight transportation* | 7212 | 5 |
| c. | Rental of vessels with crew * | 7213 | 5 |
| d. | Maintenance and repair of vessels | 8868 | 5 |
| e. | Pushing and towing services | 7214 | 5 |
| f. | Supporting services for maritime transport | 745 | 5 |
| B. | Air transport services | ||
| a. | Rental of aircraft with crew | 734 | 5 |
| b. | Maintenance and repair of aircraft | 8868 | 5 |
| c | Airport Operations and ground handling | 5 | |
| C. | Road Transport Services | ||
| a. | Passenger transportation | 7121 7122 | 5 |
| b. | Freight transportation | 7123 | 5 |
| c. | Rental of Commercial vehicles with operator | 7124 | 5 |
| d. | Maintenance and repair of road transport equipment | 6112 8867 | 5 |
| e. | Supporting services for road transport services | 744 | 5 |
| D. | Services Auxiliary To All Modes Of Transport | ||
| Cargo-handling services | 741 | 5 | |
| b. | Storage and warehouse services | 742 | 5 |
| c. | Freight transport agency services | 748 | 5 |
]
(Above APPENDIX 3D has been notified vide PUBLIC NOTICE NO.03/2015, DT. 01/04/2015)
[OLD - APPENDIX-3D
List of Services eligible under Service Exports from India Scheme (SEIS)
(Kindly see para 3.07 to 3.12 of FTP and Para 3.04 of HBPand other common procedural features applicable to SEIS)
(To be notified separately) ]