Question 1

Which purpose codes are in group 16, Maintenance and Repair Services?

Accepted Answer

RBI's receipt purpose list carries 2 codes in group 16: P1601, P1602. Receipts for maintenance and repair of ships, vessels, aircraft, space shuttles and rockets.

Question 2

Can a remittance under a group 16 code become an eBRC?

Accepted Answer

DGFT's guidelines do not name P1601. 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 P1601 is the right description of a service you exported, the eBRC is generated with P1601 on its own, or clubbed with P0103, against an invoice whose SAC code matches that service. The same holds for every code in group 16; each code's page on ebrc.in states the rule that applies.

Question 3

Who chooses the group 16 purpose code on a remittance?

Accepted Answer

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.

Code	RBI wording	eBRC on DGFT
P1601	Receipts on account of maintenance and repair services rendered for Vessels, Ships, Boats, Warships, etc.	Service export, not named
P1602	Receipts of maintenance and repair services rendered for aircrafts, Space shuttles, Rockets, military aircrafts, etc.	Service export, not named

Maintenance and Repair Services purpose codes

Every code in group 16

Where the wording and the rules come from

The code arrives with the money. So can the certificate.

Maintenance and Repair Services purpose codes

Every code in group 16

Where the wording and the rules come from

Other groups

The code arrives with the money. So can the certificate.