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
[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. | Sector | CPC (Provisional) ) Code | Admissible rate in % (on Net Foreign Exchange earnings) for the period 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 |
| 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 |
| 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 services | 871 | 3 |
| b | Market research and public opinion polling services | 864 | 3 |
| C. | Services incidental to agricultural, hunting and forestry | 881 | 3 |
| d. | Services incidental to fishing | 882 | 3 |
| e. | Services incidental to mining | 883 5115 | 3 |
| f. | Services incidental to manufacturing | 884 885 | 3 |
| g. | Services incidental to energy distribution | 887 | 3 |
| h | Placement and supply services of personnel | 872 | 3 |
| i. | Investigation and security | 873 | 3 |
| Related scientific and technical consulting services | 8675 | 3 | |
| Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment) | 633 8861-8866 | 3 | |
| 1. | Building cleaning services | 874 | 3 |
| m. | Photographic services | 875 | 3 |
| n. | Packaging services | 876 | 3 |
| Printing, publishing | 88442 | 3 | |
| Convention services | 87909 | 3 | |
| 2 | COMMUNICATION SERVICES | ||
| Audiovisual services | |||
| Motion picture and video tape production and distribution service | 9611 | 5 | |
| Motion picture projection service | 9612 | 5 | |
| 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 (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 | ||
| Sewage services | 9401 | 5 | |
| Refuse disposal services | 9402 | 5 | |
| Sanitation and similar services | 9403 | 5 | |
| 6 | HEALTH-RELATED AND SOCIAL SERVICES | ||
| A. | Hospital services | 9311 | 5 |
| 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 | . | |
| A. | Maritime Transport Services (see Note 2) | ||
| Passenger transportation | 7211 | 5 | |
| Freight transportation | 7212 | 5 | |
| Rental of vessels with crew | 7213 | 5 | |
| Maintenance and repair of vessels | 8868 | 5 | |
| Pushing and towing services | 7214 | 5 | |
| B. | Air transport services | ||
| Rental of aircraft with crew | 734 | 5 | |
| Maintenance and repair of aircraft | 8868 | 5 | |
| Airport operations and ground handling | n.a. | 5 | |
| C. | Road Transport Services | ||
| Passenger transportation | 7121 7122 | 5 | |
| Freight transportation | 7123 | 5 | |
| 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. | 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
- Raising of all types of foreign currency Loans;
- Export proceeds realization of clients;
- Issuance of Foreign Equity through ADRs / GDRs or other similar instruments;
- Issuance of foreign currency Bonds;
- Sale of securities and other financial instruments;
- 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.
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