• Kandivali West Mumbai 400067, India
  • 022 39167251
  • support@email.com
September 24, 2021

Service Exports from India Scheme (SEIS) for services rendered in the Financial Year 2019-20

by CA Shivam Jaiswal in GST

Service Exports from India Scheme (SEIS) for services rendered in the Financial Year 2019-20

To be published in the Gazette of India Extraordinary Part II , Section 3, Sub Section (II)

Government of India
Ministry of Commerce & Industry
Department of Commerce
Udyog Bhawan, New Delhi

Notification No: 29/2015-2020 

New Delhi, 23rd September 2021

Subject: Service Exports from India Scheme (SEIS) for services rendered in the Financial Year 2019-20

S.O.(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 SETS in the Foreign Trade Policy 2015-20, as amended from time to time, with immediate effect:

  • 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.”

  • 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”

  • 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.

3.10 B  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.

(Apart ainav)
Director General of Foreign Trade
Ex-officio Additional Secretary to the Government of India

E-mail:dgft@nic.in

[File no. 01/61/180/226/AM19/PC-31]

Annexure to the Notification No. 29/2015-20 dated 23/09/2021

Appendix 3X

SI no.SectorCPC (Provisional) ) CodeAdmissible rate in %
(on Net Foreign
Exchange earnings)
for the period
01.04.2019 to
31.03.2020
1BUSINESS SERVICES  
A.Professional services  
a.Legal Services8615
b.Accounting, auditing and book-keeping services8625
c.Taxation services8635
d.Architectural services86715
e.Engineering services86725
f.Integrated engineering services86735
g.Urban planning and landscape architectural services86745
h.Medical and dental services93125
i.Veterinary services9325
J.Services provided by midwives, nurses, physiotherapists and paramedical personnel931915
B.Research and development services  
a.R&D services on natural sciences8515
b.R&D services on social sciences and humanities8525
c.Interdisciplinary R&D services8535
C.Rental/Leasing services without operators  
 a.Relating to ships831035
 b.Relating to aircraft831045
 c.Relating to other transport equipment83101
83102
83105
5
 d.Relating to other machinery and equipment83106-831095
  SI no. Sector CPC (Provisional) ) Code Admissible rate in %
(on Net Foreign
Exchange earnings)
for the period
01.04.2019 to
31.03.2020
D.Other business services  
a.Advertising services8713
bMarket research and public opinion polling services8643
C.Services incidental to agricultural, hunting and forestry8813
d.Services incidental to fishing8823
e.Services incidental to mining883
5115
3
f.Services incidental to manufacturing884 8853
g.Services incidental to energy distribution8873
hPlacement and supply services of personnel8723
i.Investigation and security8733
 Related scientific and technical consulting services86753
 Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment)633
8861-8866
3
1.Building cleaning services8743
m.Photographic services8753
n.Packaging services8763
 Printing, publishing884423
 Convention services879093
2COMMUNICATION SERVICES  
 Audiovisual services  
 Motion picture and video tape production and distribution service96115
 Motion picture projection service96125
 Radio and television services96135
dRadio and television transmission services75245
e.Sound recordingn.a.5
3CONSTRUCTION AND RELATED ENGINEERING SERVICES  
A.General construction work for building5125
B.General construction work for civil engineering5135
C.Installation and assembly work514 5165
D.Building completion and finishing work5175
4EDUCATIONAL SERVICES (see Note 1) _
A.Primary education services9215
B.Secondary education services9225
C.Higher education services9235
D.Adult education9245
5ENVIRONMENTAL SERVICES  
 Sewage services94015
 Refuse disposal services94025
 Sanitation and similar services94035
6HEALTH-RELATED AND SOCIAL SERVICES  
A.Hospital services93115
 TOURISM AND TRAVEL-RELATED SERVICES  
A.Hotels and Restaurants (including catering)  
 a.Hotel641-6433
 b.Restaurants (including catering)641-6433
B.Travel agencies and tour operators services74715
C.Tourist guides services74725
8RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audiovisual services)  
A.Entertainment services (including theatre, live bands and circus services)96195
B.News agency services9625
C.Libraries, archives, museums and other cultural services9635
D.Sporting and other recreational services9645
9TRANSPORT SERVICES. 
A.Maritime Transport Services (see Note 2)  
 Passenger transportation72115
 Freight transportation72125
 Rental of vessels with crew72135
 Maintenance and repair of vessels88685
 Pushing and towing services72145
B.Air transport services  
 Rental of aircraft with crew7345
 Maintenance and repair of aircraft88685
 Airport operations and ground handlingn.a.5
C.Road Transport Services  
 Passenger transportation7121
7122
5
 Freight transportation71235
 Rental of commercial vehicles with operator71245
dMaintenance and repair of road transport equipment6112
8867
5
eSupporting services for road transport services7445
D.Services auxiliary to all modes of transport  
a.Storage and warehouse services7425
b.‘Freight transport agency services7485

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

  1. Raising of all types of foreign currency Loans;
  2. Export proceeds realization of clients;
  3. Issuance of Foreign Equity through ADRs / GDRs or other similar instruments;
  4. Issuance of foreign currency Bonds;
  5. Sale of securities and other financial instruments;
  6. 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.

Enter your email address:

Subscribe to faceless complainces