Service Exports From India Scheme (SEIS)
3.07 OBJECTIVE
Objective of Service Exports from India Scheme (SEIS) is to encourage and maximize export of notified Services from India.
(a) Service Providers of notified services, located in India, shall be rewarded under SEIS. Only Services rendered in the manner as per Para 9.51(i) and Para 9.51(ii) of this policy shall be eligible. The notified services and rates of rewards are listed in Appendix 3D.
(b) Such service provider should have minimum net free foreign exchange earnings of US$15,000 in preceding financial year to be eligible for Duty Credit Scrip. For Individual Service Providers and sole proprietorship, such minimum net free foreign exchange earnings criteria would be US$10,000 in preceding financial year.
(c) Payment in Indian Rupees for service charges earned on specified services, shall be treated as receipt in deemed foreign exchange as per guidelines of Reserve Bank of India. The list of such services is indicated in Appendix 3E.
(d) Net Foreign exchange earnings for the scheme are defined as under:
Net Foreign Exchange = Gross Earnings of Foreign Exchange minus Total expenses / payment / remittances of Foreign Exchange by the IEC holder, relating to service sector in the Financial year.
(e) If the IEC holder is a manufacturer of goods as well as service provider, then the foreign exchange earnings and Total expenses / payment / remittances shall be taken into account for service sector only.
(f) In order to claim reward under the scheme, Service provider shall have to have an active IEC at the time of rendering such services for which rewards are claimed.
3.09 INELIGIBLE CATEGORIES UNDER SEIS
Foreign exchange remittances other than those earned for rendering of notified services would not be counted for entitlement. Thus, other sources of foreign exchange earnings such as equity or debt participation, donations, receipts of repayment of loans etc. and any other inflow of foreign exchange, unrelated to rendering of service, would be ineligible.
3.10 ENTITLEMENT UNDER SEIS
Service Providers of eligible services shall be entitled to Duty Credit Scrip at notified rates (as given in Appendix 3D) on net foreign exchange earned.
3.11 REMITTANCES THROUGH CREDIT CARD AND OTHER INSTRUMENTS FOR MEIS AND SEIS
Free Foreign Exchange earned through international credit cards and other instruments, as permitted by RBI shall also be taken into account for computation of value of exports.
3.12 EFFECTIVE DATE OF SCHEMES (MEIS AND SEIS)
The schemes shall come into force with effect from the date of notification of this Policy, i.e. the rewards under MEIS/SEIS shall be admissible for exports made/services rendered on or after the date of notification of this Policy.
3.13 SPECIAL PROVISIONS
(a) Government reserves the right in public interest, to specify export products or services or markets, which shall not be eligible for computation of entitlement of duty credit scrip.
(b) Government reserves the right to impose restriction / change the rate/ceiling on Duty Credit Scrip under this chapter.
(c) Government may also notify goods in Appendix 3A which shall not be allowed for debiting through Duty Credit Scrips in case of import.
(d) Government may prescribe value cap of any kind for a product(s) or limit total reward per IEC holder under this chapter at any time.
(HANDBOOK OF PROCEDURES 2015-2020)
FOR
SERVICE EXPORTS FROM INDIA SCHEME (SEIS)
3.04 SERVICE EXPORTS FROM INDIA SCHEME (SEIS)
(a) Policy for Service Exports From India Scheme (SEIS) is given in Chapter 3 of FTP
(b) An application for grant of duty credit scrip for eligible services rendered shall be filed online for a financial year on annual basis in ANF 3B using digital signature.
(c) RA shall process the application received online after due scrutiny.
ANNEXURE TO APPENDIX 3D
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.
| 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 | 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 | 883 5115 | 882 | 3 |
| h | Services incidental to mining | 3 | |
| i | Services incidental to manufacturing | 884 885 | 3 |
| j | Services incidental to energy distribution | 887 | 3 |
| k | Placement and supply services of personnel | 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 (lease 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 | ||
| a | Cargo – handling services | 741 | 5 |
| b | Storage and warehouse services | 742 | 5 |
| c | Freight transport agency services | 748 | 5 |
