Purpose codes  /  Group 09

Intellectual Property purpose codes

Group 09 of RBI’s receipt purpose codes, Charges for the use of intellectual property n.i.e, carries 2 codes. Receipts for franchises and for licensing patents, copyrights, trademarks, industrial processes and produced originals.

Every code in group 09

CodeRBI wordingeBRC on DGFT
P0901Franchises servicesService export, not named
P0902Receipts for use, through licensing arrangements, of produced originals or prototypes (such as manuscripts and films), patents, copyrights, trademarks, industrial processes, franchises etc.Service export, not named

Where the wording and the rules come from

The wording in the table 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 foreign exchange receipts against. The eBRC column is DGFT’s, from its General Guidelines for Generating eBRC (last updated 26 March 2024), and each code’s page quotes the rule behind its entry. How the purpose code is checked when a remittance is mapped is in RBI purpose codes on your eBRC.

RBI's receipt purpose list carries 2 codes in group 09: P0901, P0902. Receipts for franchises and for licensing patents, copyrights, trademarks, industrial processes and produced originals.

DGFT's guidelines do not name P0901. They say that for a service export the exporter can attach only invoices whose SAC code matches the description of the service, and that no two purpose codes may be clubbed in one eBRC except with P0103. So where P0901 is the right description of a service you exported, the eBRC is generated with P0901 on its own, or clubbed with P0103, against an invoice whose SAC code matches that service. The same holds for every code in group 09; each code's page on ebrc.in states the rule that applies.

The AD bank that receives the payment. It reports the remittance to the RBI with the code that describes it, and that report is the IRM the eBRC is generated from. A code that looks wrong is corrected through the bank.

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