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As per Foreign Trade Policy of India, service providers of notified services located in India shall be rewarded under SEIS, subject to conditions as may be notified. The main objective of Service Exports from India Scheme (SEIS) is to encourage and maximize export from India of notified services.

  • Under this scheme the exporters of services will be rewarded with the duty free SCRIPS up to 5% or 7% based on nature of services exported outside India subject to minimum services exported $15000. These SCRIPs are sellable and also can be utilized for:
  • Payment of Basic Customs Duty and Additional Customs Duty specified under sections 3(1), 3(3) and 3(5) of the Customs Tariff Act, 1975 for import of inputs or goods, including capital goods, as per DoR Notification, except items listed in Appendix 3A;
  • Payment of Central excise duties on domestic procurement of inputs or goods; and
  • Payment of Basic Customs Duty and Additional Customs Duty specified under Sections 3 (1), 3 (3) and 3 (5) of the Customs Tariff Act, 1975 and fee as per paragraph 3.15 of this policy.
  • The following services are eligible for claiming the amount of duty free SCRIPs :
  • Business Services
  • Professional services

    Taxation services, Architectural services, Engineering services, Integrated engineering services, Urban planning & landscape architectural services, Legal services, Accounting, auditing and bookkeeping services, Medical & dental services, Veterinary services, Services provided by midwives, nurses, physiotherapists and paramedical personnel.

  • Research and development services

    R&D services on natural sciences, social sciences & humanities, Interdisciplinary R&D services.

  • Rental / Leasing services without operators

    Relating to ships, aircraft, other transport equipment, and other machinery and equipment.

  • Other business services eligible

    Technical testing and analysis services, Services incidental to agricultural, hunting and forestry, Services incidental to fishing, Services incidental to mining, Advertising services, Market research and public opinion polling services Management consulting service, Services related to management consulting, 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.

  • Communication services

    Audio visual services: Motion picture, video tape production and distribution service, Motion picture projection service, Radio and television services, Radio and television transmission services, Sound recording.

  • Construction and related engineering services

    General Construction work for building, Civil Engineering, Installation and assembly work,Building completion and finishing work.

  • Educational services

    (SEIS benefits not available to Capitation fee)Primary, Secondary and Higher education services, also Adult education.

  • Environmental services

    Sanitation, Sewage services, Refuse disposal services and other similar services.

  • Health-related and social services

    Hospital services.

  • Tourism and travel-related services
  • Hotels and Restaurants (including catering)
  • Travel agencies and tour operator’s services
  • Tourist guides services
  • Recreational, cultural and sporting services

    (other than audio visual services)Entertainment services (like theatre, live bands, circus, etc.), News agency services, Libraries, archives, Sporting, Museums and other cultural & recreational services.

  • Transport services

    Operations from India by Indian Flag Carriers only is allowed under Maritime transport services

Benefits allowed under this scheme is 5% to 7% as per nature of services supplied.

  • Documents required for SEIS scheme:
  • The exporter shall have a Valid IEC code (Import export code).
  • The exporter shall present the FIRC of funds received for services exported.
  • The exporter shall have IEC number printed in each invoice and copy of all invoices

FAQs

What is SEIS scheme?

Service Exports from India Scheme (SEIS) is a scheme which aims to promote export of services from India by providing duty scrip credit for eligible exports.

What all documents are required for filing the SEIS application?

Following are the signed documents required for SEIS application:

  • Import export code (IEC)
  • Application form for service exports from India Scheme (SEIS) in Form ANF 3B
  • Write up of services as per Form ANF 3B,
  • Invoices and FIRC’S
  • Registration cum membership certificate (RCMC) certificate
  • Certificate of chartered accountant in annexure to ANF 3B
What are the objectives for SEIS scheme?

The objectives of the scheme are as follows:

  • Promote exports of notified services
  • To make our services more competitive in global market
  • Incentives to exporters to offset infrastructural inefficiencies and associated costs involved.
Is Registration Cum Membership Certificate (RCMC) compulsory for SEIS?

Yes, if you are a service provider and want to avail SEIS incentives, then RCMC is compulsory. On the other hand, if you are manufacturer and a service provider, then RCMC from the relevant export promotion council needs to be availed, this is connected to the main line of business.

How can I get duty credit scrip?

The duty credit scrip is granted from regional offices of DGFT, spread all over the country.

How do you use SEIS scrips?

Duty Credit scrip is a document that allows the entitled holder to pay import custom duties levied on the import of various Services and goods.

What is validity period of duty credit scrips?

Duty credit scrips under Merchandise Exports from India Scheme (MEIS) or Service Exports from India Scheme (SEIS) are valid for a period of 24 months from the date of issue.

Is having an IEC Number mandatory to avail the SEIS Incentive?

Yes, an active IEC is mandatory to avail the SEIS incentive at the time of rendering such services for which rewards are claimed.

I have billed my clients and rendered the Services, however the foreign exchange earnings have not been received; can I get SEIS incentive in this case?

No, as the SEIS incentives will be issued only on the amount which has been realized against the services rendered. In this case billed amount was not realized therefore SEIS incentive will not be issued.

What are the eligibility criteria for SEIS scheme?

There are 4 categories in which a services can be delivered/exported:

Category-1 Category -2
Cross border trade of eligible services from one country’s to the other country. Consumption of services in abroad
What services do we offer under SEIS?

At MAS, we are equipped to provide qualitative value-added services through the entire process of getting SEIS Export Incentive. Our team is available to offer end to end services in accordance with your requirements.

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