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DGFT Hand Book of Procedures Forms & Appendix (wef 01/04/2015) (PDF) APPENDIX-3D

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

List of Services and Rates of reward

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) ]

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