## Report on Amendment to Foreign Trade Policy 2015-2020: Service Exports from India Scheme (SEIS) for FY 2019-20
**1. Executive Summary:**
This report analyzes a notification amending the Foreign Trade Policy (FTP) 2015-2020, specifically concerning the Service Exports from India Scheme (SEIS) for the financial year 2019-20. The core purpose of this amendment is to clarify and set specific guidelines for SEIS claims related to services rendered in FY 2019-20. Key changes include the notification of eligible services and rates (Appendix 3X), a cap on total entitlement per IEC, and a deadline for online application submission. The report highlights the implications of these changes for service providers and their SEIS claims.
**2. Introduction:**
This report aims to provide an informative overview of the recent amendment to the Foreign Trade Policy (FTP) 2015-2020 concerning the Service Exports from India Scheme (SEIS) for the financial year 2019-20, as detailed in the provided notification. The analysis is based solely on the information contained within the provided policy text.
**3. Policy Overview:**
* **Original Policy:** Foreign Trade Policy 2015-2020
* **Core Objective(s):** The original policy aimed to promote exports from India. This amendment focuses on the SEIS aspect of that policy, specifically for services rendered in FY 2019-20. Based on the text, the objective is to regulate, clarify, and potentially limit benefits under the SEIS scheme for that period.
**4. Background and Rationale:**
The amendment likely addresses a need for specific guidelines and limitations regarding SEIS claims for FY 2019-20. The text suggests that the government aims to provide clarity on eligible services, applicable rates, and the claims process, likely stemming from a need to manage the financial implications and ensure efficient administration of the SEIS scheme for that particular financial year. The imposition of a cap and a strict deadline suggests an effort to control expenditure and streamline the application process.
**5. Key Provisions / Changes:**
This section details the specific changes introduced by the amendment text.
* **Change 1: Notification of Eligible Services and Rates:** A new paragraph 3.08 aa is inserted into the FTP 2015-2020, which states that for SEIS claims on services rendered in FY 2019-20, the notified services and rates are listed in Appendix 3X. This directly adds a specific list of approved services to the policy that qualify for the SEIS benefits.
* **Change 2: Removal of Specified Services under Appendix 3E:** The amendment explicitly states that there shall be no specified services under Appendix 3E for exports made in the financial year 2019-20. This change reduces eligible service categories from those previously listed in Appendix 3E.
* **Change 3: Cap on Total Entitlement:** A new paragraph 3.10A is inserted, capping the total SEIS entitlement at Rs 5 Crore per IEC (Importer-Exporter Code) for FY 2019-20. This change puts a financial limit on the total benefits a service provider can claim under the scheme for that year.
* **Change 4: Application Deadline and No Late Cut Provision:** A new paragraph 3.10B is added, setting a deadline of 31.12.2021 for filing the online application for SEIS claims for FY 2019-20. Crucially, the amendment states that the provision of late cut under paragraph 9.02 of HBP 2015-20 shall not apply, and applications submitted after this date will be time-barred. This removes the possibility of submitting applications with penalties after the deadline and enforces a strict cutoff date.
* **Change 5:** Payments in Indian Rupees are not eligible for benefits under SEIS for services rendered in the FY 2019-20.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders are:
* Service providers engaged in exporting services from India.
* Specifically, those who provided services between 01.04.2019 and 31.03.2020 (FY 2019-20).
* DGFT (Directorate General of Foreign Trade) and related government agencies responsible for implementing and administering the SEIS scheme.
* Units operating under EOU, EHTP, STPI, BTP Schemes.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce and Industry, is responsible for implementing and overseeing the SEIS scheme.
* **Timelines:**
* Deadline for online application submission for FY 2019-20 SEIS claims: 31.12.2021.
* The changes are effective immediately from the date of notification (23rd September 2021).
* The appendix 3X provides a list of admissible codes related to net foreign exchange.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these changes are:
* **Clarity and Specificity:** Providing a definitive list of eligible services (Appendix 3X) reduces ambiguity and potential disputes regarding claim eligibility.
* **Cost Control:** The cap of Rs 5 Crore per IEC on total entitlement will likely limit the overall financial burden of the SEIS scheme for FY 2019-20 on the government.
* **Streamlined Application Process:** The strict deadline and removal of late cut provisions will encourage timely application submissions, streamlining the administrative process.
* **Reduced Benefits for Some Providers:** The cap on entitlement, the removal of Appendix 3E eligible services for FY 2019-20 and the payments in INR will reduce the benefits available to some providers compared to previous years.
**9. Conclusion:**
The amendment to the Foreign Trade Policy 2015-2020, specifically concerning the SEIS scheme for FY 2019-20, introduces important changes related to eligible services, rates, application deadlines, and entitlement limits. Service providers need to carefully review Appendix 3X, adhere to the 31.12.2021 deadline, and understand the implications of the entitlement cap and the payments in INR. The notification aims to clarify and regulate the SEIS scheme for FY 2019-20, with potential implications for the financial benefits received by service exporters.
Key Entities Referenced
Foreign Trade Policy, 2015-2020: A trade policy that is referenced and amended in the document.
Foreign Trade Development and Regulation Act, 1992: An act of the Indian government that empowers the central government to make changes to foreign trade policy.
Central Government: The government of India, which is issuing the notification.
Service Exports from India Scheme (SEIS): A scheme related to service exports from India, which is the subject of the notification.
Financial Year 2019-20: The financial year to which the changes in SEIS apply.
Appendix 3X: An appendix to the notification that lists notified services and rates for SEIS claims on services rendered in the Financial Year 2019-20.
Appendix 3E: Appendix mentioned in context of exports made in the financial year 2019-20
Duty Credit Scrip: Entitlement for service providers of eligible services
Rs 5 Crore: Maximum total entitlement capped per IEC (Importer-Exporter Code) for the Financial Year 2019-20.
ANF 3B: Online application related to SEIS claim
31.12.2021: The deadline for filing the online application for SEIS claim for FY 2019-20.
HBP 2015-20: Handbook of Procedures 2015-20, Para 9.02 refers to provision of late cut which shall not apply for SEIS applications for FY 2019-20
Minister of Commerce and Industry: The ministry under whose approval the notification is issued.
Amit Yadav: Director General of Foreign Trade, Ex-officio Secretary.
CPC: Code related to Admissible rate
EEFC Account: Payments for services received from Exchange Earners' Foreign Currency Account
EOU EHTP STPI BTP Schemes: Schemes related to Export Oriented Units, Electronic Hardware Technology Park, Software Technology Parks of India, and Bio-Technology Park.
DTA Service Providers: Domestic Tariff Area Service Providers
Government of India Press, Ring Road, Mayapuri, New Delhi-110064: Location of the press that uploaded the document
Controller of Publications, Delhi-110054: Publisher of the Gazette of India
रिज(cid:7021)(cid:7069)ी स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-23092021-229901
xxxGIDHxxx
CG-DL-E-23092021-229901
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—ख(cid:7003) ड 3—उप-ख(cid:7003)ड (ii)
PART II—Section 3—Sub-section (ii)
(cid:7079)ािधकार स े(cid:7079)कािशत
PUBLISHED BY AUTHORITY
स.ं 3614] नई (cid:7408)द(cid:7016)ली, बृह(cid:7021)प ितवार, िसत(cid:7013) बर 23, 2021/आि(cid:7019)व न 1, 1943
No. 3614] NEW DELHI, THURSDAY, SEPTEMBER 23, 2021/ASVINA 1, 1943
ubZ fnYyh] 23 flrEcj] 2021
.—fons'k O;kikj uhfr] 2015&2020 ds iSjk 1-02 vkSj fons'k O;kikj uhfr ds leFkZdkjh iSjk 3-13
ds lkFk ifBr fons'k O;kikj ¼fodkl ,oa fofu;eu½ vf/kfu;e] 1992 dh /kkjk 5 }kjk iznr 'kfDr;ksa dk iz;ksx djrs gq,]
dsUnz ljdkj ,rn~}kjk le;≤ ij ;Fkk la'kksf/kr fons'k O;kikj uhfr 2015&20 esa Hkkjr ls lsokvksa ds fu;kZr dh
;kstuk ¼,lbZvkbZ,l½ esa fuEufyf[kr ifjorZuksa dks rRdky izHkko ls vf/klwfpr djrh gS%
2- fons'k O;kikj uhfr 2015&20 ds ekStwnk iSjk 3-08 ¼d½ ds ckn fuEufyf[kr iSjk 3-08 ¼dd½ dk s 'kkfey fd;k tkrk gS%
Þ3-08 ¼dd½ foÙkh; o"kZ 2019&20 esa çnku dh xbZ lsokvksa ij ,lbZvkbZ,l nkoksa ds fy, vf/klwfpr lsokvksa vkSj njksa
dks bl vf/klwpuk ds vuqyXud ds vuqlkj ifjf'k"V 3X esa lwphc) fd;k x;k gSA
3- fons'k O;kikj uhfr 2015&20 ds iSjk 3-08 ¼x½ ds var esa fuEufyf[kr dks tksM+k tkrk gS%
^^rFkkfi] foÙkh; o"kZ 2019&20 esa fd, x, fu;kZr ds fy, ifjf'k"V 3M- ds v/khu ,ls h dksbZ fofufnZ"V lsok,a ugha
gkaxs h^^
5385 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
4- fons'k O;kikj uhfr 2015&20 ds ekStwnk iSjk 3-10 ds ckn fuEufyf[kr iSjkvka s dks lfEefyr fd;k tkrk gS%
^^3-10d foÙkh; o"kZ 2019&20 ds fy, ,lbZvkbZ,l nko s ds fy,] ik= lsokvksa ds lsok çnkrk vftZr 'kq) fons'kh
eqæk ij vf/klwfpr njksa ¼tSlk fd ifjf'k"V 3x e sa fn;k x;k gS½ ij MîwVh ØsfMV fLØi ds gdnkj
gkaxs s] ftlesa foÙk o"kZ 2019&20 ds fy, vf/kdre dqy ik=rk çfr vkbZbZlh 5 djksM+ #i; s dh gkxs hA
3-10[k foÙkh; o"kZ 2019&20 ds fy, ,lbZvkbZ,l nko s ds fy,] ,,u,Q 3[k ds vuqlkj v‚uykbu vkosnu
nkf[ky djus dh vafre frfFk 31-12-2021 gksxhA ,pchih 2015&20 ds iSjk 9-02 ds v/khu foyac
dVkSrh dk çko/kku foÙkh; o"kZ 2019&20 ds fy, ,lbZvkbZ,l vkons uksa ds fy, ykx w ugha gksxk vkSj
,sls vkosnu 31-12-2021 ds ckn dkykrhr gk s tk,xa sA^^
foÙkh; o"kZ 2019&20 e sa çnku dh xbZ lsokvksa ds fy, ,lbZvkbZ,l ds rgr ik= lsokvksa vkSj
njksa dh lwph vf/klwfpr dh tk jgh gSA fnuk¡d 01-04-2019 ls 31-03-2020 dh vof/k ea s çnku dh xbZ lsok ds fu;kZr ds
fy, ,lbZvkbZ,l ds v/khu dqy ik=rk dh lhek jkfsir dh xbZ gS vkSj bls çfr vkbZbZlh vf/kdre 5 djkMs + #i;s j[kk
x;k gSA blds vfrfjDr] ;g vf/klwfpr fd;k x;k gS fd foÙkh; o"kZ 2019&20 esa çnku dh xbZ lsokvksa ds fy, Hkkjrh;
#i; s esa Hkqxrku ij ,lbZvkbZ,l ds v/khu ykHk dk nkok djus dh lqfo/kk miyC/k ugh a gksxhA ;g Hkh vf/klwfpr fd;k x;k
gS fd foÙk o"kZ 2019&20 ds fy, ,lbZvkbZ,l vkosnu tek djus dh le; lhek 31-12-2021 gkxs h vkSj ,ls s vkons uksa ds
fy, foyac dVkSrh ds çko/kku ykxw ugha gksax s vFkkZr foÙkh; o"kZ 2019&20 ds fy, ,lbZvkbZ,l vkons u 31-12-2021 ds ckn
dkykrhr gk s tk,axsA
bls okf.kT; ,o a m|ksx ea=h ds vuqeksnu ls tkjh fd;k tkrk gSA
[Qk- la- 01@61@180@226@,,e19@ihlh&3]
vfer ;kno] egkfuns'kd] fons'k O;kikj ,o a
insu vij lfpo
x
1
d dkuwuh lsok, a 861 5
[k ys[kkadu] ys[kk&ijh{kk vkSj cgh&[kkrk j[k&j[kko lsok, a 862 5
x djk/kku lsok, a 863 5
?k okLrqdyk lsok, a 8671 5
M- vfHk;kfU=dh lsok,a 8672 5
p ,dh—r bta hfu;fjax lsok, a 8673 5
N “kgjh vk;kts uk vkSj Hknw `”; okLrqdyk lsok, a 8674 5
t fpfdRlk vkSj nar fpfdRlk lsok, a 9312 5
> i”kq fpfdRlk lsok, a 932 5
¥ nkb;ksa] ulZ] fQft;ksFksjfsiLV vkSj iSjkesfMdy dfeZ;ka s }kjk
93191 5
iznku dh tkus okyh lsok, a[भाग II—ख(cid:7003) ड 3(ii)] भारत का राजप(cid:7074) : असाधारण 3
d izk—frd foKkuksa ij vuqla/kku ,o a fodkl lsok, a 851 5
[k Lkkekftd foKkuksa vkSj ekufodh ij vuqla/kku ,oa fodkl
852 5
lsok, a
x varfoZ’k;d vuqla/kku ,oa fodkl lsok, a 853 5
d ikrs ksa ls lacaf/kr 83103 5
[k foeku ls lacaf/kr 83104 5
x vU; ifjogu midj.kksa ls lacf/kr 83101
83102 5
83105
?k vU; e”khujh vkSj midj.k ls lacaf/kr 83106-83109 5
d foKkiu lsok, a 871 3
[k cktkj vuqla/kku vkSj tuer loZs{k.k lsok,a 864 3
x —f’k] f”kdkj vkSj okfudh ds vkuq’kfaxd lsok, a 881 3
?k eNyh idM+us ds vkuq’kfaxd lsok, a 882 3
M- [kuu ds vkuq’kfaxd lsok, a 883
3
5115
p fofuekZ.k ds vkuq’kfaxd lsok,a 884
3
885
N ÅtkZ forj.k ds vku’qkafxd lsok, a 887 3
t dkfeZdka s dh IysleasV vkSj ifwrZ lsok, a 872 3
> tkap vkSj lqj{kk 873 3
¥ lacaf/kr oSKkfud vkSj rduhdh ijke”kZ lsok,a 8675 3
V midj.kka s dk j[k&j[kko vkSj ejEer ¼leqnhz tgktksa] 633
foeku ;k vU; ifjogu midj.k “kkfey ugh½a 3
8861-8866
B lQkbZ lsokvksa dk fuekZ.k 874 3
M QkVs ksxzkfQd lsok, a 875 3
< iSdsftax lsok, a 876 3
.k eqnz.k] izdk”ku 88442 3
r dUosa”ku lsok, a 87909 34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2
d Ekk”s ku fiDpj vksj fofM;ks Vsi mRiknu vkSj forj.k lsok 9611 5
[k eks”ku fiDpj izkstsD”ku lsok 9612 5
x jsfM;ks vkSj Vsyhfotu lsok, a 9613 5
?k jsfM;ksa vkSj Vsyhfotu izlkj.k lsok, a 7524 5
M- /ofu fjdkWfMZax n.a. 5
3
d Hkou ds fy, lkekU; fuekZ.k dk; Z 512 5
[k flfoy bathfu;fjax ds fy, lkekU; fuek.kZ dk; Z 513 5
x laLFkkiuk vkSj vlascyh dk; Z 514
5
516
?k fuekZ.k ijw k djuk vkSj fQfuf”kax dk; Z 517 5
4
d izkFkfed f”k{kk lsok, a 921 5
[k ek/;fed f”k{kk lsok, a 922 5
x mPp f”k{kk lsok, a 923 5
?k izkS<+ f”k{kk 924 5
5
d lhost lsok, a 9401 5
[k vif”k’V fuiVku lsok,a 9402 5
x LoPNrk vkSj ,slh vU; lsok,a 9403 5
6
d vLirky laca/kh lsok, a 9311 5
7
d gkVs y 641-643 3[भाग II—ख(cid:7003) ड 3(ii)] भारत का राजप(cid:7074) : असाधारण 5
[k jsLVksjsaV ¼dSVfjax lfgr½ 641-643 3
7471 5
7472 5
8
d euksjta u lsok,a ¼fFk,Vj] ykbo cSaM vkSj ldZl lsokvka s
9619 5
lfgr½
[k lekpkj ,tsalh lsok, a 962 5
x iqLrdky; vfHkys[kkxkj] laxzgky; vkSj vU; lkaL—frd
963 5
lsok, a
?k LikfsVZax vkSj vU; eukajs tu lsok,a ¼fVIi.kh 2 ns[ksa½ 964 5
9
leqnzh ifjogu lsok,a ¼fVIi.kh 2 ns[ksa½
d ;k=h ifjogu 7211 5
[k eky <qykbZ ifjogu 7212 5
x pkyd ny lfgr tgktksa dk fdjk;k 7213 5
?k tgktksa dh j[k&j[kko vkSj ejEer 8868 5
M- iqf”kax vkSj VksbZx a lsok, a 7214 5
d pkyd ny ds lkFk foeku dk fdjk;k 734 5
[k foeku dh j[k&j[kko vkSj ejEer 8868 5
x gokbZ vM~Ms ds lapkyu vkSj tehuh izca/ku ykx w ugha 5
d ;k=h ifjogu 7121
5
7122
[k eky <qykbZ ifjogu 7123 5
x vkWijsVj ds lkFk okf.kfT;d okguksa dk fdjk;k 7124 5
?k lM+d ifjogu midj.kksa dh j[k&j[kko vkSj ejEer 6112
5
8867
M- lM+d ifjogu lsokvksa ds fy, lgk;rk lsok, a 744 5
d HkaMkj.k vkSj xkns ke lsok, a 742 5
[k eky ifjogu ,tsalh lsok, a 748 56 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
“kS{kf.kd lsokvksa ds fy,] ,lbZvkbZ,l izfrQy dSfiVs”ku “kqYd ij miyC/k ugha gksxk
,slh leqnh ifjogu lsok, a ftuesa {9d ¼d½] ¼[k½ vkSj ¼x½} dk fu”kku gks] rk s izfrQy dsoy Hkkjrh; /ot
/kkjd tgktka s }kjk Hkkjr ls fd, tkus oky s lapkyuksa rd lhfer gksxk%
foÙkh; o’kZ 2019&20 gsrq ,lbZvkbZ,l ds rgr gdnkjh dh x.kuk gsrq fuEufyf[kr dks /;ku esa j[kuk gksxk%
d- fons”kh eqnzk esa Hksth tkuh okyh jkf”k;ka
I. foÙkh; lsokvksa ds {ks= ls lacaf/kr
i. fons”kh eqnzk ds lHkh izdkj ds _.kksa dk l`tu(
ii. xzkgdka s dh fu;kZr vk; izkfIr(
iii. ,Mhvkj@thMhvkj vFkok vU; ln`”k foy[s kksa ds ek/;e ls fons”kh bfDoVh dk fuxZe(
iv. fons”kh eqnzk ckW.Mka s dk fuxZe(
v. izfrHkwfr;ksa vkSj vU; foÙkh; foy[s kksa dh fcØh(
vi. ,slh izkI; jkf”k;k a tks foÙkh; laLFkkvksa }kjk iznku dh tkuh okyh lsokvksa ls lac) u gksa(
II. fons”kksa ea s lafonk@fu;fer jkstxkj ds ek/;e ls vftZr ¼mnk- etnwjh ls lacaf/kr Hksth tkus okyh jkf”k;k½a(
[k- lsokvksa ds fy, bZbZ,Qlh [kkrs ls izkIr Hkqxrku]
x- LokLF; dY;k.k laLFkkuksa }kjk fons”kh eqnzk dkjksckj tSls] bfDoVh] Hkkxhnkjh] nkujkf”k vkfnA
?k- “kS{kf.kd laLFkkvka s }kjk fons”kh eqnzk dkjkcs kj tSls bfDoVh Hkkxhnkjh] nku vkfnA
M- bZvks;@w bZ,pVhih@,lVhihvkbZ@chVhih Ldheksa ds rgr lapkfyr ;wfuVksa dh lsokvksa vFkok ,slh ;wfuVksa dks dh xbZ
lsokvksa dh vkiwfrZ;ka s ls lacaf/kr fu;kZr dkjksckjA
p- MhVh, lsok iznkrkvksa ds VuZ vksoj ds lkFk bZvks;@w bZ,pVhih@,lVhihvkbZ@chVhih bdkbZ;ksa }kjk iznÙk lsokvksa ds
VuZ vksoj dh Dyfcxa (
N- fdlh fons”kh jk’Vª X ls fdlh fons”kh jk’Vª Y ds ekxksZa esa pyus okyh lsok, a tks Hkkjr ls gksdj u tkrh gk]s
,;jykbuksa] f”kfiax ykbu lsok iznkrkvksa }kjk iznÙk lsokvksa ds fy, fons”kh eqnzk vtZuA
t- nwjlapkj lsok {ks= esa lsok iznkrkA
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
NOTIFICATION
New Delhi, the 23rd September, 2021
No. 29/2015-2020
Subject : Service Exports from India Scheme (SEIS) for services rendered in the Financial Year
2019-20
S.O. 3948(E).—In exercise of the powers conferred by Section 5 of the Foreign Trade
(Development and Regulation) Act, 1992 read with Para 1.02 of the Foreign Trade Policy, 2015-20 and the
enabling para 3.13 of the FTP, the Central Government hereby notifies the following changes in SEIS in
the Foreign Trade Policy 2015-20, as amended from time to time, with immediate effect:
2. After the existing para 3.08 (a) of FTP 2015-20, the following para 3.08 (aa) is inserted :
“3.08 (aa) For SEIS claims on services rendered in the FY 2019-20, the notified services and rates
are listed in Appendix 3X as per Annexure to this Notification.”[भाग II—ख(cid:7003) ड 3(ii)] भारत का राजप(cid:7074) : असाधारण 7
3. At the end of para 3.08 (c) of FTP 2015-20, the following is added:
“However, there shall be no such specified services under Appendix 3E for exports made in the
financial year 2019-20”
4. After the existing para 3.10 of FTP 2015-20, the following paras are inserted:
“3.10A For SEIS claim for FY 2019-20, service providers of eligible services shall be entitled to
Duty Credit Scrip at notified rates (as given in Appendix 3X) on net foreign exchange
earned, with the total entitlement capped at Rs 5 Crore per IEC for FY 2019-20.
3.10B For SEIS claim for FY 2019-20, the deadline for filing the online application as per ANF
3B shall be 31.12.2021. Provision of late cut under para 9.02 of HBP 2015-20 shall not
apply for SEIS applications for FY 2019-20 and such applications shall get time-barred
after 31.12.2021.”
Effect of this Notification: List of eligible services and rates under SEIS for services rendered in the FY
2019-20 is being notified. A limit on total entitlement under SEIS has been imposed for service exports
rendered in the period 01.04.2019 to 31.03.2020, and capped at Rs. 5 Cr per IEC. Further, it has been
notified that the facility to claim benefits under SEIS on payments in Indian Rupees shall not be available
for services rendered in the FY 2019-20. It is also notified that the deadline for submission of SEIS
applications for FY 2019-20 shall be 31.12.2021 and late cut provisions for such applications shall not
apply i.e. SEIS applications for FY 2019-20 will become time barred after 31.12.2021.
This issues with approval of the Minister of Commerce and Industry.
[F. No. 01/61/180/226/AM19/PC-3]
AMIT YADAV, Director General of Foreign Trade,
& Ex-officio Secy.
Appendix 3X
Admissible rate in % (on
CPC
Net Foreign Exchange
Sl. No. Sector (Provisional )
earnings) for the period
Code
01.04.2019 to 31.03.2020
1 BUSINESS SERVICES
A. Professional services
a. Legal Services 861 5
b. Accounting, auditing and book-keeping services 862 5
c. Taxation services 863 5
d. Architectural services 8671 5
e. Engineering services 8672 5
f. Integrated engineering services 8673 5
Urban planning and landscape architectural
g. 8674 5
services
h. Medical and dental services 9312 5
i. Veterinary services 932 5
Services provided by midwives, nurses,
j. 93191 5
physiotherapists and paramedical personnel
B. Research and development services
a. R&D services on natural sciences 851 58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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
83101
c. Relating to other transport equipment 83102 5
83105
d. Relating to other machinery and equipment 83106-83109 5
D. Other business services
a. Advertising services 871 3
Market research and public opinion polling
b. 864 3
services
Services incidental to agricultural, hunting and
c. 881 3
forestry
d. Services incidental to fishing 882 3
Services incidental to mining 883
e. 3
5115
Services incidental to manufacturing 884
f. 3
885
g. Services incidental to energy distribution 887 3
h. Placement and supply services of personnel 872 3
i. Investigation and security 873 3
j. Related scientific and technical consulting services 8675 3
Maintenance and repair of equipment (not
633
k. including maritime vessels, aircraft or other 3
8861-8866
transport equipment)
l. Building cleaning services 874 3
m. Photographic services 875 3
n. Packaging services 876 3
o. Printing, publishing 88442 3
p. Convention services 87909 3
2 COMMUNICATION SERVICES
Audiovisual services
Motion picture and video tape production and
a. 9611 5
distribution service
b. Motion picture projection service 9612 5
c. Radio and television services 9613 5
d. Radio and television transmission services 7524 5[भाग II—ख(cid:7003) ड 3(ii)] भारत का राजप(cid:7074) : असाधारण 9
e. Sound recording n.a. 5
CONSTRUCTION AND RELATED
3
ENGINEERING SERVICES
A. General construction work for building 512 5
B. General construction work for civil engineering 513 5
Installation and assembly work 514
C. 5
516
D. Building completion and finishing work 517 5
4 EDUCATIONAL SERVICES (see Note 1)
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
HEALTH-RELATED AND SOCIAL
6
SERVICES
A. Hospital services 9311 5
TOURISM AND TRAVEL-RELATED
7
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
RECREATIONAL, CULTURAL AND
8 SPORTING SERVICES (other than audiovisual
services)
Entertainment services (including theatre, live
A. 9619 5
bands and circus services)
B. News agency services 962 5
Libraries, archives, museums and other cultural
C. 963 5
services
D. Sporting and other recreational services 964 510 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
9 TRANSPORT SERVICES
A. Maritime Transport Services (see Note 2)
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
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 n.a. 5
C. Road Transport Services
Passenger transportation 7121
a. 5
7122
b. Freight transportation 7123 5
c. Rental of commercial vehicles with operator 7124 5
Maintenance and repair of road transport 6112
d. 5
equipment 8867
e. Supporting services for road transport services 744 5
D. Services auxiliary to all modes of transport
a. Storage and warehouse services 742 5
b. Freight transport agency services 748 5
Note 1: For Education Services, SEIS reward shall not be available on Capitation Fee.
Note 2: Under Maritime Transport Services marked { 9A (a), (b) and (c) }, the reward shall be
limited to Operations from India by Indian Flag Carriers Only.
Note 3: Following shall not be taken into account for calculation of entitlement under SEIS for
FY 2019-20:
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[भाग II—ख(cid:7003) ड 3(ii)] भारत का राजप(cid:7074) : असाधारण 11
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.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.