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 :
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.
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.
(SEIS benefits not available to Capitation fee)Primary, Secondary and Higher education services, also Adult education.
Sanitation, Sewage services, Refuse disposal services and other similar services.
Health-related and social 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.
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