Which purpose codes are in group 11, Personal, Cultural and Recreational Services?

RBI's receipt purpose list carries 8 codes in group 11: P1101, P1103, P1104, P1105, P1106, P1107, P1108, P1109. Receipts for audio-visual, broadcasting, entertainment, museum, sporting, educational and health services.

Can a remittance under a group 11 code become an eBRC?

DGFT's guidelines do not name P1101. 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 P1101 is the right description of a service you exported, the eBRC is generated with P1101 on its own, or clubbed with P0103, against an invoice whose SAC code matches that service. The same holds for every code in group 11; each code's page on ebrc.in states the rule that applies.

Who chooses the group 11 purpose code on a remittance?

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.

Personal, Cultural and Recreational Services purpose codes

Group 11 of RBI’s receipt purpose codes, Personal, Cultural & Recreational services, carries 8 codes. Receipts for audio-visual, broadcasting, entertainment, museum, sporting, educational and health services.

Group 118 codesRBI receipt purposes

Every code in group 11

Code	RBI wording	eBRC on DGFT
P1101	Audio-visual and related services like Motion picture and video tape production, distribution and projection services.	Service export, not named
P1103	Radio and television production, distribution and transmission services	Service export, not named
P1104	Entertainment services	Service export, not named
P1105	Museums, library and archival services	Service export, not named
P1106	Recreation and sporting activity services	Service export, not named
P1107	Educational services (e.g. fees received for correspondence courses offered to non-resident by Indian institutions)	Service export, not named
P1108	Health Service (Receipts on account of services provided by Indian hospitals, doctors, nurses, paramedical and similar services etc. rendered remotely or on-site)	Service export, not named
P1109	Other Personal, Cultural & Recreational services	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.

Personal, Cultural and Recreational Services purpose codes

Every code in group 11

Where the wording and the rules come from

Other groups

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