Audio visual services: Motion picture and video tape production and distribution service, Motion picture projection service, Radio and television services, Radio and television transmission services, Sound recording
A. Professional services
Legal services, Accounting, auditing and bookkeeping services, Taxation services, Architectural services, Engineering services, Integrated engineering services, Urban planning and landscape architectural services, Medical and dental services, Veterinary services, Services provided by midwives, nurses, physiotherapists and paramedical personnel.
Research and development services
R&D services on natural sciences, R&D services on social sciences and humanities, Interdisciplinary R&D services.
C. Rental/Leasing services without operators
Relating to ships, aircraft, other transport equipment, and other machinery and equipment
D. Other business services eligible
Advertising services, Market research and public opinion polling services Management consulting service, Services related to management consulting, Technical testing and analysis services, Services incidental to agricultural, hunting and forestry, Services incidental to fishing, Services incidental to mining, Services incidental to manufacturing, Services incidental to energy distribution, Placement and supply services of personnel, Investigation and security, Related scientific and technical consulting services, Maintenance and repair of equipment (excluding maritime vessels, aircraft or other transport equipment), Building cleaning services, Photographic services, Packaging services, Printing, publishing and Convention services.
General Construction work for building, General Construction work for Civil Engineering, Installation and assembly work, Building completion and finishing work
Primary education services, Secondary education services, Higher education services, Adult education.
Sewage services, Refuse disposal services, Sanitation and similar services
Hospital services
A. Hotels and Restaurants (including catering)
B. Travel agencies and tour operator’s services
C. Tourist guides services
Entertainment services (including theatre, live bands and circus services), News agency services, Libraries, archives, museums and other cultural services, Sporting and other recreational services.
A. Maritime Transport Services
Passenger transportation (Operations from India by Indian Flag Carriers only is allowed under Maritime transport services), Freight Transportation (Operations from India by Indian Flag Carriers only is allowed under Maritime transport services), Rental of vessels with crew (Operations from India by Indian Flag Carriers only is allowed under Maritime transport services), Maintenance and repair of vessels, Pushing and towing services, Supporting services for maritime transport.
B. Air transport services
Rental of aircraft with crew, Maintenance and repair of aircraft, Airport Operations and ground handling.
C. Road Transport Services Passenger transportation, Freight transportation, Rental of Commercial vehicles with operator, Maintenance and repair of road transport equipment, supporting services for road transport services.
D. Services Auxiliary to All Modes of Transport Cargo-handling services, Storage and warehouse services, Freight transport agency services.
Benefit allowed under this scheme is 3% to 5% as per nature of services supplied but the same cannot be used for the payment of GST as per trade notice no. 11/2017 dated 30th June 2017 issued by DGFT.
Apply for SEIS Benefits
- An Online Application needs to be filed on the DGFT Server and the relevant fields of information need to be entered in the SEIS ECOM Module. All the relevant forms which are ANF3B and Annexure to ANF3B are available online.
Registration with Service export Promotion Council
- Whether you are a manufacturer or a services provider, RCMC (Registration Cum Membership Certificate) from the relevant export promotion council is compulsory in your main line of business. As per Public Notice No. 26/2015-2020 dated August 1, 2018, issued by Directorate General of Foreign Trade, Department of Commerce, to add an “Others” category in list of 14 service sectors of SEPC. Now all the services are covered by SEPC along with 14 service sectors explicitly mentioned earlier. Therefore, if you are a services provider and want to avail SEIS incentives, then SEPC RCMC is compulsory.
Duty Credit Scrip
- Service providers of eligible services shall be entitled to duty credit scrip at notified rates on the net foreign exchange earned. Duty credit scrips can be used for the payment of custom duties, excise duties, GST on procurement of services, custom duty in case of default in fulfilment of export obligation under Advance Authorization/EPCG, etc., Further, the SEIS scheme has given relaxation to the actual user condition and duty credit scrips and goods imported using duty credit scrips are freely transferable. Duty credit scrip would be valid for a period of 18 months from the date of issue.
Foreign Exchange or Remittance Ineligible under SEIS Scheme
- 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.
- The information on Service Exports from India Scheme (SEIS) is detailed above. Comment below your thoughts on Service Exports from India Scheme (SEIS).