Reference
Every RBI purpose code, and what it means for your eBRC.
The purpose code arrives with the money: your bank attaches it when it reports an inward remittance, stating the RBI classification the payment falls under. Here are all 139 receipt codes, each on its own page with RBI’s exact wording and whether DGFT lets you generate an eBRC against it.
139 of 139
01 · Exports (of Goods)
- P0101Export bills negotiated, purchased or discountedNo, DGFT excludes it
- P0102Realisation of export bills sent on collectionYes, goods export
- P0103Advance receipts against export contractsYes, alone or clubbed
- P0104Intermediary or transit trade receiptsYes, goods export
- P0105Export bills sent on collectionDiscontinued by RBI
- P0106Overdue export bills converted from NPD to collectionNot in RBI's 2012 list
- P0107Realisation of NPD export billsDiscontinued by RBI
- P0108Merchanting trade, export legNo, DGFT excludes it
- P0109Exports to Nepal and BhutanYes, goods export
02 · Transport
- P0201Surplus freight and fares, Indian shipping companiesService export, not named
- P0202Operating expenses of foreign shipping companiesService export, not named
- P0205Operational leasing with crew, shippingService export, not named
- P0207Surplus freight and fares, Indian airlinesService export, not named
- P0208Operating expenses of foreign airlinesService export, not named
- P0211Operational leasing with crew, airlinesService export, not named
- P0214Port handling, stevedoring and demurrage, shippingService export, not named
- P0215Port handling, stevedoring and demurrage, airlinesService export, not named
- P0216Freight receipts, shipping companiesService export, not named
- P0217Passenger fares, Indian shipping companiesService export, not named
- P0218Other receipts by shipping companiesService export, not named
- P0219Freight receipts, Indian airlinesService export, not named
- P0220Passenger fares, airlinesService export, not named
- P0221Other receipts by airlinesService export, not named
- P0222Freight by road, rail, inland waterway and pipelineService export, not named
- P0223Passenger fares by other modes of transportService export, not named
- P0224Postal and courier services by airService export, not named
- P0225Postal and courier services by seaService export, not named
- P0226Postal and courier services by other modesService export, not named
03 · Travel
- P0301Purchases towards travelService export, not named
- P0302Business travelService export, not named
- P0304Medical travelService export, not named
- P0305Travel for educationService export, not named
- P0306Other travel receiptsService export, not named
- P0308Foreign currency surrendered by returning touristsService export, not named
06 · Insurance and Pension
- P0601Life insurance premiumService export, not named
- P0602Freight insuranceService export, not named
- P0603General insurance and reinsurance premiumService export, not named
- P0605Insurance auxiliary services and commissionService export, not named
- P0607Non-life and term insurance claimsService export, not named
- P0608Life insurance claim settlementsService export, not named
- P0609Standardised guarantee servicesService export, not named
- P0610Premium for pension fundsService export, not named
- P0611Periodic pension entitlementsService export, not named
- P0612Invoking of standardised guaranteesService export, not named
08 · Telecom, Computer and Information Services
- P0801Hardware consultancy and implementationNot for Services > IT
- P0802Software consultancy and implementationYes, Services > IT
- P0803Database and data processingYes, Services > IT
- P0804Repair and maintenance of computers and softwareNot for Services > IT
- P0805News agency servicesService export, not named
- P0806Other information services and subscriptionsService export, not named
- P0807Off-site software exportsYes, Services > IT
- P0808Telecommunication servicesService export, not named
- P0809Satellite servicesService export, not named
10 · Other Business Services
- P1002Commission on exports and importsService export, not named
- P1003Operational leasing without crew, airlinesService export, not named
- P1004Legal servicesService export, not named
- P1005Accounting, auditing and bookkeepingService export, not named
- P1006Business and management consultancyService export, not named
- P1007Advertising and trade fair servicesService export, not named
- P1008Research and development servicesService export, not named
- P1009Architectural servicesService export, not named
- P1010Agricultural and forestry servicesService export, not named
- P1011Maintenance of offices in IndiaService export, not named
- P1013Environmental servicesService export, not named
- P1014Engineering servicesService export, not named
- P1015Tax consulting servicesService export, not named
- P1016Market research and opinion pollingService export, not named
- P1017Publishing and printing servicesService export, not named
- P1018Mining servicesService export, not named
- P1019Commission agent servicesService export, not named
- P1020Wholesale and retail trade servicesService export, not named
- P1021Operational leasing without crew, shippingService export, not named
- P1022Other technical servicesService export, not named
- P1099Other services not included elsewhereService export, not named
11 · Personal, Cultural and Recreational Services
- P1101Audio-visual and film production servicesService export, not named
- P1103Radio and television servicesService export, not named
- P1104Entertainment servicesService export, not named
- P1105Museum, library and archival servicesService export, not named
- P1106Recreation and sporting servicesService export, not named
- P1107Educational servicesService export, not named
- P1108Health servicesService export, not named
- P1109Other personal, cultural and recreational servicesService export, not named
13 · Secondary Income
- P1301Family maintenance and savings from non-residentsNot an export receipt
- P1302Personal gifts and donationsNot an export receipt
- P1303Donations to religious and charitable institutionsNot an export receipt
- P1304Grants and donations to governmentsNot an export receipt
- P1306Receipts and refunds of taxesNot an export receipt
- P1307Migrant transfers and personal effectsNot an export receipt
14 · Primary Income
- P1401Compensation of employeesNot an export receipt
- P1403Interest on loans extended to non-residentsNot an export receipt
- P1405Interest receipts of AD banks on their own accountNot an export receipt
- P1408Profit remitted by branches of Indian FDI enterprisesNot an export receipt
- P1409Dividends from Indian FDI enterprises abroadNot an export receipt
- P1410Interest from Indian FDI enterprises abroadNot an export receipt
- P1411Interest income on portfolio investment abroadNot an export receipt
- P1412Dividends on portfolio investment abroadNot an export receipt
- P1499Other income receiptsNot an export receipt
00 · Capital and Financial Account
- P0001Repatriation of portfolio investment abroad, equityNot an export receipt
- P0002Repatriation of portfolio investment abroad, debtNot an export receipt
- P0003Repatriation of direct investment abroad, equityNot an export receipt
- P0004Repatriation of direct investment abroad, debtNot an export receipt
- P0005Repatriation of investment abroad in real estateNot an export receipt
- P0006FDI into India in equity sharesNot an export receipt
- P0007FDI into India in debt instrumentsNot an export receipt
- P0008FDI into India in real estateNot an export receipt
- P0009Foreign portfolio investment in India, equityNot an export receipt
- P0010Foreign portfolio investment in India, debtNot an export receipt
- P0011Repayment of loans extended to non-residentsNot an export receipt
- P0012External commercial borrowingsNot an export receipt
- P0013Short-term trade credit from non-residentsNot an export receipt
- P0014Non-resident deposits, FCNR(B) and NR(E)RANot an export receipt
- P0015Loans and overdrafts taken by AD banksNot an export receipt
- P0016Purchase of one foreign currency against anotherNot an export receipt
- P0017Sale of non-produced assets, governmentNot an export receipt
- P0019Sale of non-produced assets, non-governmentNot an export receipt
- P0020Financial derivative receiptsNot an export receipt
- P0021Sale of shares under employee stock optionNot an export receipt
- P0022Other investment in ADRs and GDRsNot an export receipt
- P0024External assistance received by IndiaNot an export receipt
- P0025Repayments of external assistance extended by IndiaNot an export receipt
- P0028Capital transfer receipts, governmentNot an export receipt
- P0029Capital transfer receipts, non-governmentNot an export receipt
- P0099Other capital receiptsNot an export receipt
Which purpose codes DGFT accepts for an eBRC
DGFT publishes the rules in its General Guidelines for Generating eBRC, last updated 26 March 2024. They are short enough to quote in full:
- IRM of the same currency can only be clubbed.
- IRM of the same bank name can only be clubbed.
- Users cannot generate eBRC for Purpose Codes P0101 and P0108.
- P0103 can be used standalone to generate eBRC.
- P0103 can be clubbed with P0807 in case of Services > IT.
- P0103 can be clubbed with any of the 01 Product Groups except P0101 and P0108.
- P0103 can be clubbed with P1505 to generate eBRC.
- No two purpose codes will be allowed to be clubbed to generate the single eBRC Except P0103 (Advance payment) which can be clubbed with any other purpose codes for inward remittance.
- For Services > IT, only these four purpose codes are applicable, P0802, P0803, P0807, and P0103.
- In the case of Service Exports, Exporters will be able to view and attach invoices that have SAC codes matching the description of the same services only.
Every code’s wording here is RBI’s, from the receipt purpose list in Annex I to A.P. (DIR Series) Circular No. 84 dated 29 February 2012, the list Authorised Dealer banks report against. What these codes do inside a filing, and what to check before you map a remittance, is written up in RBI purpose codes on your eBRC. The record that carries the code is the IRM, explained in IRM full form in export.
The code arrives with the money. So can the certificate.
The eBRC exporter app is free at any volume. No certificate limit, no card required.