Service Export from India (SEIS): Notified Services under appendix of Foreign Trade Policy

1.  Professional Services: Professional Services Include the following services:

Professional Services include Accounting, Auditing, bookkeeping services, taxation services, legal services, urban planning and landscape architectural services, Medical and dental services, Veterinary services, Services provided by midwives, nurses, physiotherapists, paramedical personnel, Architectural services , Engineering services, Integrated engineering services.

Admissible rate is 5%

2. Research and development services:

Research and development Services on natural sciences, social sciences and humanities, interdisciplinary R&D services.

Admissible rate is 5%

3. Rental/Leasing services without operators:

Rental/leasing relating to ships, aircrafts, other transport equipment, other machinery and equipment.

Admissible rate is 5%

4. Other business services

Advertising services, Market research and public opinion polling services Management consulting service, Services related to management consulting, Technical testing and analysis services, Services incidental to agricultural, hunting and forestry, Services incidental to fishing, Services incidental to mining, 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 (not including maritime vessels, aircraft or other transport equipment), Building- cleaning services, Photographic services, Packaging services, Printing, publishing and Convention services.

Admissible rate is 5%

5. Communication Services

Motion picture and video tape production and distribution service, Motion picture projection service, Radio and television services, Radio and television transmission services, Sound recording.

Admissible rate is 5%

6. Educational services

Primary education services, Secondary education services, Higher education services, Adult education.

Admissible rate is 5%

7. Construction and related engineering Services

General Construction work for building, General Construction work for Civil Engineering, Installation and assembly work, Building completion and finishing work.

Admissible rate is 5%

8. Environmental Services

Sewage services, Refuse disposal services, Sanitation and similar services.

Admissible rate is 5%

9. Health-related and social services

Hospital Services

Admissible rate is 5%

10. Tourism and travel related Services

• Hotels – Rate is 3%
• Restaurant (including catering) – Rate is 3%
• Travel agencies and tour operator Services -   Rate is 5%
• Tourist guides services – Rate is 5%
   

11. Recreational, cultural and Sporting Services

Entertainment services (including theatre, live bands and circus services), News agency services, Libraries, archives, museums and other cultural services, Sporting and other recreational services.

Admissible rate is 5%

12. Maritime Transport Services

Passenger transportation (Operations from India by Indian Flag Carriers only is allowed under Maritime transport services), Freight transportation(Operations from India by Indian Flag Carriers only is allowed under Maritime transport services), Rental of vessels with crew (Operations from India by Indian Flag Carriers only is allowed under Maritime transport services), Maintenance and repair of vessels, Pushing and towing services, Supporting services for maritime transport.

Admissible rate is 5%

13. Air Transport Services

Rental of aircraft with crew, Maintenance and repair of aircraft, Airport Operations and ground handling.

Admissible rate is 5%

14. Road Transport Services

Passenger transportation, Freight transportation, Rental of Commercial vehicles with operator, Maintenance and repair of road transport equipment, Supporting services for road transport services.

Admissible rate is 5%

15. Services Auxiliary to All Modes Of Transport

Cargo-handling services, Storage and warehouse services, Freight transport agency services.

Admissible rate is 5%