RBI purpose codes list 2026: Form A1 / A2, tax and GST

How a purpose code is built

Every code has five characters. P marks money received in India and S money paid from India. The first two digits are RBI's head (01 goods, 02 transport, 08 software and IT, 10 other business services) and the last two narrow the purpose. The list below has 137 codes for money received and 142 for money paid, from the RBI's table as revised since A.P. (DIR Series) Circular No. 84 of 29 February 2012.

Head	What it covers	P codes	S codes
`00`	Investment, loans and other capital	26	27
`01`	Goods – exports and imports	6	6
`02`	Transport	20	23
`03`	Travel	6	5
`05`	Construction	2	2
`06`	Insurance and pension	10	10
`07`	Financial services	3	3
`08`	Software, IT, telecom and information	9	9
`09`	Royalties, licences and franchises	2	2
`10`	Professional, technical and business services	21	21
`11`	Media, education, health and other personal services	8	8
`12`	Government (embassies and international bodies)	2	2
`13`	Family, gifts, donations and taxes	6	7
`14`	Salary, interest, dividends and profit	9	9
`15`	Refunds, bidding and deemed trade	4	5
`16`	Repair and maintenance	2	2
`17`	Processing of goods (job work)	1	1

Form A1 or Form A2

Form A1 is the bank's application for paying for goods imported into India: S0101, S0102, S0103, S0104, S0109. Form A2 covers every other payment abroad: services, royalties, the import leg of a merchanting trade, capital and personal remittances. Money coming in needs neither; the bank issues a FIRA (a payment platform an e-FIRA) naming the code.

The code also decides the tax papers: payments on the Rule 220(3) specified list need no Form 145 or 146, and every other payment abroad goes with Form 145 (and Form 146 for Part C). Form A1 or Form A2 and Form 145 and Form 146 explain both.

Taxability of payments abroad, code by code

For a payment out of India the code tells you the nature of the income in the payee's hands, which decides whether tax is withheld under section 393(2) of the Income-tax Act, 2025 (formerly section 195), the treaty article, the part of Form 145 and GST under reverse charge. FxLayer applies this table to every payment; open a code for the reasoning behind it.

Nature	What it means	Form 145 part	GST
Goods (specified list)4 codes	Paying for goods imported into India: the seller's trading receipt. On the specified list.`S0101` `S0102` `S0103` `S0104`	Not needed	IGST at customs on the Bill of Entry
Royalty5 codes	Use of intellectual property, a process or equipment. Withheld at 20% plus surcharge and 4% cess (20.8% when there is no surcharge) or the treaty rate.`S0809` `S0901` `S0902` `S1003` `S1022`	A up to ₹5 lakh a year, else C with Form 146	Reverse charge
Technical services13 codes	Managerial, technical or consultancy services. Act or treaty rate; some treaties need a make-available test, some have no such article.`S0801` `S0804` `S1004` `S1005` `S1006` `S1008` `S1009` `S1014` …	A, C, or D under a treaty	Reverse charge
Software / SaaS3 codes	Software licences, SaaS and cloud: royalty under the Act, not under a treaty (Engineering Analysis, 2021).`S0802` `S0803` `S0807`	D with the treaty papers	Reverse charge
Business income34 codes	Business income of the payee: taxable only through a permanent establishment in India.`S0214` `S0215` `S0217` `S0219` `S0220` `S0221` `S0222` `S0223` …	D	Reverse charge, unless used abroad
Shipping / airline11 codes	Freight and fares to a foreign carrier: Circular 723 and the treaty's shipping article.`S0201` `S0203` `S0204` `S0205` `S0206` `S0207` `S0209` `S0210` …	D	Depends on the leg
Interest1 code	Interest to a non-resident lender: 20% plus surcharge and 4% cess (20.8% when there is no surcharge) or the treaty rate.`S1403`	A or C	Exempt
Specified list25 codes	Payments on the Rule 220(3) specified list, such as business travel and offices abroad.`S0001` `S0002` `S0003` `S0004` `S0005` `S0011` `S0202` `S0208` …	Not needed	Usually none
Not income2 codes	Not income of the payee: taxes, refunds and reversals.`S1306` `S1502`	Not needed or D	None
Depends on facts6 codes	The code covers payments of different natures: your CA decides.`S0609` `S1101` `S1103` `S1104` `S1106` `S1109`	Depends	Check with your CA
Goods1 code	Paying for goods imported from Nepal or Bhutan: not on the specified list.`S0109`	D, if the bank asks	IGST at customs on the Bill of Entry
Goods (merchanting)1 code	The import leg of a merchanting trade: goods that never enter India.`S0108`	Usually D	Outside GST
Case by case36 codes	Capital, loans, personal and income payments: depends on what the money is.`S0006` `S0007` `S0008` `S0009` `S0010` `S0012` `S0013` `S0014` …	D, or A / C where tax is due	Usually outside GST

Money received: what applies

Services (heads 02 to 17): an export of services. From 1 October 2026 the invoice goes on the monthly EDF to the AD bank, the money must be realised within nine months (twelve in rupees), GST is zero-rated when the export conditions are met, and the fee is your income in your own return. P1011, money to run an office in India, is not an export and never goes on the EDF.

Goods (P0101 to P0109): settles Shipping Bills in EDPMS within the same nine months; an advance (P0103) should be shipped within a year. Merchanting (P0108) pairs with S0108 through the same AD bank.

Recorded only: salary, family maintenance, gifts, tax refunds, investment and loan flows are reported under their code but settle no invoice. Do not use them for payment for your work.

Find the code for the work

Start from the kind of work: each row gives the SAC for the invoice and the purpose code for the money, with the alternatives banks also accept.

Kind of work	SAC	Purpose code	Alternatives
Software, apps and websites	`998314`	`P0802`	`P0807`
IT support, hosting and data work	`998315`	`P0803`	`P0802` `P0804`
Design — graphic, UI / UX, product	`998391`	`P1099`	`P0802` `P1014`
Writing, content and translation	`998399`	`P1099`	`P1017` `P0806`
Marketing, ads and SEO	`998361`	`P1007`	`P1016`
Consulting and management	`998311`	`P1006`	`P1099`
Video, audio and animation	`999613`	`P1101`	`P1103` `P1104`
Teaching, tutoring and training	`999293`	`P1107`	`P1006`
Health, therapy and counselling	`999312`	`P1108`	`P1109`
Accounting, bookkeeping and tax	`998222`	`P1005`	`P1015`
Legal services	`998212`	`P1004`	—
Engineering and architecture	`998331`	`P1014`	`P1009`
Research, surveys and data analysis	`998371`	`P1016`	`P1008`
Royalties and licences (photos, music, IP)	`997339`	`P0902`	`P0807`
Something else	`998399`	`P1099`	—

Or search the full list below: type what the money was for, in plain words or as a code.

Money received from abroad: 137 P codes

Code	What it is for	Reporting	GST
00 · Investment, loans and other capital
`P0001`	Repatriation of Indian portfolio investment abroad – equity shares	Capital account	Usually outside GST
`P0002`	Repatriation of Indian portfolio investment abroad – debt instruments	Capital account	Usually outside GST
`P0003`	Repatriation of Indian direct investment abroad – equity shares	Capital account	Usually outside GST
`P0004`	Repatriation of Indian direct investment abroad – debt instruments	Capital account	Usually outside GST
`P0005`	Repatriation of Indian investment abroad in real estate	Capital account	Usually outside GST
`P0006`	Foreign direct investment into India – equity shares	Capital account	Usually outside GST
`P0007`	Foreign direct investment into India – debt instruments	Capital account	Usually outside GST
`P0008`	Foreign direct investment into India – real estate	Capital account	Usually outside GST
`P0009`	Foreign portfolio investment into India – equity shares	Capital account	Usually outside GST
`P0010`	Foreign portfolio investment into India – debt instruments	Capital account	Usually outside GST
`P0011`	Repayment of loans extended to non-residents	Capital account	Usually outside GST
`P0012`	Long and medium term loans from non-residents (ECB, over one year)	Capital account	Usually outside GST
`P0013`	Short term loans from non-residents (trade credit, up to one year)	Capital account	Usually outside GST
`P0014`	Receipts into non-resident deposits (FCNR(B) / NR(E)RA)	Capital account	Usually outside GST
`P0015`	Loans and overdrafts taken by AD banks on their own account	Capital account	Usually outside GST
`P0016`	Purchase of a foreign currency against another currency	Capital account	Usually outside GST
`P0017`	Sale of intangible assets, land or natural resources – Government	Capital account	Usually outside GST
`P0019`	Sale of intangible assets (patents, copyrights, trademarks) – non-Government	Capital account	Usually outside GST
`P0020`	Financial derivatives – margin, premium and settlement receipts	Capital account	Usually outside GST
`P0021`	Sale of shares under an employee stock option	Capital account	Usually outside GST
`P0022`	Other investment in ADRs / GDRs	Capital account	Usually outside GST
`P0024`	External assistance received by India (loans to the Government of India)	Capital account	Usually outside GST
`P0025`	Repayments received of external assistance extended by India	Capital account	Usually outside GST
`P0028`	Capital transfer receipts (guarantees, investment grants, large claims) – Government	Capital account	Usually outside GST
`P0029`	Capital transfer receipts (guarantees, investment grants, large claims) – non-Government	Capital account	Usually outside GST
`P0099`	Other capital receipts not included elsewhere	Capital account	Usually outside GST
01 · Goods – exports and imports
`P0101`	Export bill negotiated / purchased / discounted (other than Nepal and Bhutan)	EDPMS · Shipping Bill	Zero-rated
`P0102`	Realisation of export bills sent on collection (other than Nepal and Bhutan)	EDPMS · Shipping Bill	Zero-rated
`P0103`	Advance received against export contract (other than Nepal and Bhutan)	EDPMS · advance	Zero-rated
`P0104`	Receipts against intermediary / transit trade (third-country export passing through India)	EDPMS · Shipping Bill	Depends
`P0108`	Goods sold under merchanting / export leg receipt	MTT · same AD bank	Outside GST
`P0109`	Export realisation on account of exports to Nepal and Bhutan	EDPMS · Shipping Bill	Zero-rated
02 · Transport
`P0201`	Surplus freight / passenger fare of Indian shipping companies operating abroad	Monthly EDF · EDPMS	Zero-rated export
`P0202`	Operating expenses of foreign shipping companies operating in India	Monthly EDF · EDPMS	Usually GST in India
`P0205`	Operational leasing with crew – shipping companies	Monthly EDF · EDPMS	Zero-rated export
`P0207`	Surplus freight / passenger fare of Indian airlines operating abroad	Monthly EDF · EDPMS	Zero-rated export
`P0208`	Operating expenses of foreign airlines operating in India	Monthly EDF · EDPMS	Usually GST in India
`P0211`	Operational leasing with crew – airlines	Monthly EDF · EDPMS	Zero-rated export
`P0213`	Stevedoring, port handling – withdrawn in 2012, use P0214 (shipping) or P0215 (airlines)	Monthly EDF · EDPMS	Zero-rated export
`P0214`	Stevedoring, demurrage, port handling receipts – shipping	Monthly EDF · EDPMS	Zero-rated export
`P0215`	Stevedoring, demurrage, port handling receipts – airlines	Monthly EDF · EDPMS	Zero-rated export
`P0216`	Freight receipts – shipping companies operating abroad	Monthly EDF · EDPMS	Zero-rated export
`P0217`	Passenger fare receipts – Indian shipping companies operating abroad	Monthly EDF · EDPMS	Zero-rated export
`P0218`	Other receipts by shipping companies	Monthly EDF · EDPMS	Zero-rated export
`P0219`	Freight receipts – Indian airlines operating abroad	Monthly EDF · EDPMS	Zero-rated export
`P0220`	Passenger fare receipts – airlines	Monthly EDF · EDPMS	Zero-rated export
`P0221`	Other receipts by airlines	Monthly EDF · EDPMS	Zero-rated export
`P0222`	Freight under other modes of transport (road, rail, inland waterways, pipeline)	Monthly EDF · EDPMS	Zero-rated export
`P0223`	Passenger fare under other modes of transport (road, rail, inland waterways, pipeline)	Monthly EDF · EDPMS	Zero-rated export
`P0224`	Postal and courier services by air	Monthly EDF · EDPMS	Zero-rated export
`P0225`	Postal and courier services by sea	Monthly EDF · EDPMS	Zero-rated export
`P0226`	Postal and courier services by other modes	Monthly EDF · EDPMS	Zero-rated export
03 · Travel
`P0301`	Travel receipts – foreign currency bought by hotels, emporiums and institutions	Monthly EDF · EDPMS	Usually GST in India
`P0302`	Business travel	Monthly EDF · EDPMS	Usually GST in India
`P0304`	Travel for medical treatment (incl. currency bought by hospitals)	Monthly EDF · EDPMS	Usually GST in India
`P0305`	Travel for education (incl. currency bought by educational institutions)	Monthly EDF · EDPMS	Usually GST in India
`P0306`	Other travel receipts	Monthly EDF · EDPMS	Usually GST in India
`P0308`	Foreign currency / TCs surrendered by returning Indian tourists	Recorded only	Usually outside GST
05 · Construction
`P0501`	Cost of construction of projects in India	Monthly EDF · EDPMS	Usually GST in India
`P0502`	Construction works carried out abroad by Indian companies	Monthly EDF · EDPMS	Zero-rated export
06 · Insurance and pension
`P0601`	Life insurance premium (other than term insurance)	Monthly EDF · EDPMS	Zero-rated export
`P0602`	Freight insurance relating to import and export of goods	Monthly EDF · EDPMS	Zero-rated export
`P0603`	Other general insurance premium including reinsurance and term life insurance	Monthly EDF · EDPMS	Zero-rated export
`P0605`	Auxiliary insurance services including commission	Monthly EDF · EDPMS	Zero-rated export
`P0607`	Insurance claim settlement – non-life and term life insurance	Recorded only	Usually outside GST
`P0608`	Life insurance claim settlement (other than term insurance)	Recorded only	Usually outside GST
`P0609`	Standardised guarantee services	Monthly EDF · EDPMS	Zero-rated export
`P0610`	Premium for pension funds	Monthly EDF · EDPMS	Zero-rated export
`P0611`	Periodic pension entitlements paid by Indian pension funds	Recorded only	Usually outside GST
`P0612`	Invoking of standardised guarantees	Recorded only	Usually outside GST
07 · Financial services
`P0701`	Financial intermediation – bank charges, collection and LC charges	Monthly EDF · EDPMS	Zero-rated export
`P0702`	Investment banking – brokerage, underwriting commission	Monthly EDF · EDPMS	Zero-rated export
`P0703`	Auxiliary financial services – custodial, depository, regulatory fees	Monthly EDF · EDPMS	Zero-rated export
08 · Software, IT, telecom and information
`P0801`	Hardware consultancy / implementation	Monthly EDF · EDPMS	Zero-rated export
`P0802`	Software consultancy / implementation (off-site software exports are P0807)	Monthly EDF · EDPMS	Zero-rated export
`P0803`	Database and data processing charges	Monthly EDF · EDPMS	Zero-rated export
`P0804`	Repair and maintenance of computers and software	Monthly EDF · EDPMS	Zero-rated export
`P0805`	News agency services	Monthly EDF · EDPMS	Zero-rated export
`P0806`	Other information services – subscriptions	Monthly EDF · EDPMS	Zero-rated export
`P0807`	Off-site software exports (SOFTEX / EDF)	Monthly EDF · EDPMS	Zero-rated export
`P0808`	Telecommunication services including e-mail and voice mail	Monthly EDF · EDPMS	Zero-rated export
`P0809`	Satellite services	Monthly EDF · EDPMS	Zero-rated export
09 · Royalties, licences and franchises
`P0901`	Franchises services	Monthly EDF · EDPMS	Zero-rated export
`P0902`	Royalty / licence fee received for use of originals, patents, copyrights, trademarks	Monthly EDF · EDPMS	Zero-rated export
10 · Professional, technical and business services
`P1002`	Trade related services – commission on exports / imports	Monthly EDF · EDPMS	Zero-rated export
`P1003`	Operational leasing without crew, charter hire – airlines	Monthly EDF · EDPMS	Zero-rated export
`P1004`	Legal services	Monthly EDF · EDPMS	Zero-rated export
`P1005`	Accounting, auditing, book keeping services	Monthly EDF · EDPMS	Zero-rated export
`P1006`	Business and management consultancy, public relations	Monthly EDF · EDPMS	Zero-rated export
`P1007`	Advertising, trade fair services	Monthly EDF · EDPMS	Zero-rated export
`P1008`	Research and development services	Monthly EDF · EDPMS	Zero-rated export
`P1009`	Architectural services	Monthly EDF · EDPMS	Zero-rated export
`P1010`	Agricultural services	Monthly EDF · EDPMS	Zero-rated export
`P1011`	Inward remittance for maintenance of offices in India	No EDF	Not an export
`P1013`	Environmental services	Monthly EDF · EDPMS	Zero-rated export
`P1014`	Engineering services	Monthly EDF · EDPMS	Zero-rated export
`P1015`	Tax consulting services	Monthly EDF · EDPMS	Zero-rated export
`P1016`	Market research and public opinion polling	Monthly EDF · EDPMS	Zero-rated export
`P1017`	Publishing and printing services	Monthly EDF · EDPMS	Zero-rated export
`P1018`	Mining services	Monthly EDF · EDPMS	Zero-rated export
`P1019`	Commission agent services	Monthly EDF · EDPMS	Zero-rated export
`P1020`	Wholesale and retailing trade services	Monthly EDF · EDPMS	Zero-rated export
`P1021`	Operational leasing without crew, charter hire – shipping	Monthly EDF · EDPMS	Zero-rated export
`P1022`	Other technical services including scientific / space services	Monthly EDF · EDPMS	Zero-rated export
`P1099`	Other services not included elsewhere	Monthly EDF · EDPMS	Zero-rated export
11 · Media, education, health and other personal services
`P1101`	Audio-visual services – film, video and animation production, distribution	Monthly EDF · EDPMS	Zero-rated export
`P1103`	Radio and television production, distribution and transmission	Monthly EDF · EDPMS	Zero-rated export
`P1104`	Entertainment services	Monthly EDF · EDPMS	Zero-rated export
`P1105`	Museums, library and archival services	Monthly EDF · EDPMS	Zero-rated export
`P1106`	Recreation and sporting activity services	Monthly EDF · EDPMS	Zero-rated export
`P1107`	Educational services (online courses, tutoring, training for non-residents)	Monthly EDF · EDPMS	Zero-rated export
`P1108`	Health services (doctors, hospitals, paramedical – remote or on-site)	Monthly EDF · EDPMS	Zero-rated export
`P1109`	Other personal, cultural and recreational services	Monthly EDF · EDPMS	Zero-rated export
12 · Government (embassies and international bodies)
`P1201`	Maintenance of foreign embassies in India	Recorded only	Usually outside GST
`P1203`	Maintenance of international institutions in India (IMF, World Bank, UNICEF)	Recorded only	Usually outside GST
13 · Family, gifts, donations and taxes
`P1301`	Family maintenance and savings from non-resident Indians	Recorded only	Usually outside GST
`P1302`	Personal gifts and donations	Recorded only	Usually outside GST
`P1303`	Donations to religious and charitable institutions in India	Recorded only	Usually outside GST
`P1304`	Grants and donations to governments and government charities	Recorded only	Usually outside GST
`P1306`	Receipts / refund of taxes	Recorded only	Usually outside GST
`P1307`	Migrant transfers including personal effects	Recorded only	Usually outside GST
14 · Salary, interest, dividends and profit
`P1401`	Compensation of employees (salary from a foreign employer)	Recorded only	Usually outside GST
`P1403`	Interest on loans extended to non-residents	Recorded only	Usually outside GST
`P1405`	Interest received by AD banks on their own investments	Recorded only	Usually outside GST
`P1408`	Profit remitted by branches of Indian FDI enterprises abroad	Recorded only	Usually outside GST
`P1409`	Dividends from Indian FDI enterprises abroad (other than branches)	Recorded only	Usually outside GST
`P1410`	Interest paid by Indian FDI enterprises abroad to their Indian parent	Recorded only	Usually outside GST
`P1411`	Interest on Indian portfolio investment abroad	Recorded only	Usually outside GST
`P1412`	Dividends on Indian portfolio investment abroad	Recorded only	Usually outside GST
`P1499`	Other income receipts	Recorded only	Usually outside GST
15 · Refunds, bidding and deemed trade
`P1501`	Refund / rebate on account of imports	Reverses a payment	Follows the original
`P1502`	Reversal of wrong entries, refund of amount remitted for non-imports	Reverses a payment	Follows the original
`P1503`	Receipts by residents under an international bidding process	Recorded only	Usually outside GST
`P1505`	Deemed exports (between SEZ, EPZ and the domestic tariff area)	SEZ / domestic area	Zero-rated / IGST
16 · Repair and maintenance
`P1601`	Maintenance and repair of vessels, ships, boats	Monthly EDF · EDPMS	Zero-rated export
`P1602`	Maintenance and repair of aircraft	Monthly EDF · EDPMS	Zero-rated export
17 · Processing of goods (job work)
`P1701`	Processing of goods (job work in India)	Monthly EDF · EDPMS	Zero-rated export

Money paid abroad: 142 S codes

Code	What it is for	Form	Income tax	GST
00 · Investment, loans and other capital
`S0001`	Indian portfolio investment abroad – equity shares	Form A2	Specified list	Usually outside GST
`S0002`	Indian portfolio investment abroad – debt instruments	Form A2	Specified list	Usually outside GST
`S0003`	Indian direct investment abroad – equity shares	Form A2	Specified list	Usually outside GST
`S0004`	Indian direct investment abroad – debt instruments	Form A2	Specified list	Usually outside GST
`S0005`	Indian investment abroad in real estate	Form A2	Specified list	Usually outside GST
`S0006`	Repatriation of foreign direct investment in India – equity shares	Form A2	Case by case	Usually outside GST
`S0007`	Repatriation of foreign direct investment in India – debt instruments	Form A2	Case by case	Usually outside GST
`S0008`	Repatriation of foreign direct investment in India – real estate	Form A2	Case by case	Usually outside GST
`S0009`	Repatriation of foreign portfolio investment in India – equity shares	Form A2	Case by case	Usually outside GST
`S0010`	Repatriation of foreign portfolio investment in India – debt instruments	Form A2	Case by case	Usually outside GST
`S0011`	Loans extended to non-residents	Form A2	Specified list	Usually outside GST
`S0012`	Repayment of long and medium term loans from non-residents (ECB)	Form A2	Case by case	Usually outside GST
`S0013`	Repayment of short term loans from non-residents (trade credit)	Form A2	Case by case	Usually outside GST
`S0014`	Repatriation of non-resident deposits (FCNR(B) / NR(E)RA)	Form A2	Case by case	Usually outside GST
`S0015`	Repayment of loans and overdrafts taken by AD banks on their own account	Form A2	Case by case	Usually outside GST
`S0016`	Sale of a foreign currency against another foreign currency	Form A2	Case by case	Usually outside GST
`S0017`	Purchase of intangible assets, land or natural resources – Government	Form A2	Case by case	Usually outside GST
`S0019`	Purchase of intangible assets (patents, copyrights, trademarks) – non-Government	Form A2	Case by case	Usually outside GST
`S0020`	Financial derivatives – margin, premium and settlement payments	Form A2	Case by case	Usually outside GST
`S0021`	Payments on sale of shares under an employee stock option	Form A2	Case by case	Usually outside GST
`S0022`	Investment in Indian Depository Receipts (IDRs)	Form A2	Case by case	Usually outside GST
`S0023`	Opening of a foreign currency account abroad with a bank	Form A2	Case by case	Usually outside GST
`S0024`	External assistance extended by India (loans to foreign governments)	Form A2	Case by case	Usually outside GST
`S0025`	Repayments of external assistance received by India	Form A2	Case by case	Usually outside GST
`S0026`	Capital transfers (guarantees, investment grants, large claims) – Government	Form A2	Case by case	Usually outside GST
`S0027`	Capital transfers (guarantees, investment grants, large claims) – non-Government	Form A2	Case by case	Usually outside GST
`S0099`	Other capital payments not included elsewhere	Form A2	Case by case	Usually outside GST
01 · Goods – exports and imports
`S0101`	Advance payment against imports (other than Nepal and Bhutan)	Form A1	Goods (specified list)	IGST at customs
`S0102`	Payment towards imports — settlement of invoice (other than Nepal and Bhutan)	Form A1	Goods (specified list)	IGST at customs
`S0103`	Imports by diplomatic missions (other than Nepal and Bhutan)	Form A1	Goods (specified list)	IGST at customs
`S0104`	Intermediary trade / transit trade (third-country export passing through India)	Form A1	Goods (specified list)	Depends
`S0108`	Goods acquired under merchanting / payment against the import leg of merchanting trade	Form A2	Goods (merchanting)	Outside GST
`S0109`	Payments for imports from Nepal and Bhutan	Form A1	Goods	IGST at customs
02 · Transport
`S0201`	Surplus freight / passenger fare of foreign shipping companies operating in India	Form A2	Shipping / airline	No GST
`S0202`	Operating expenses of Indian shipping companies operating abroad	Form A2	Specified list	No GST
`S0203`	Freight on imports – shipping companies	Form A2	Shipping / airline	Check with your CA
`S0204`	Freight on exports – shipping companies	Form A2	Shipping / airline	No GST
`S0205`	Operational leasing / rental of vessels with crew – shipping companies	Form A2	Shipping / airline	Check with your CA
`S0206`	Booking of passages abroad – shipping companies	Form A2	Shipping / airline	No GST
`S0207`	Surplus freight / passenger fare of foreign airlines operating in India	Form A2	Shipping / airline	No GST
`S0208`	Operating expenses of Indian airlines operating abroad	Form A2	Specified list	No GST
`S0209`	Freight on imports – airlines	Form A2	Shipping / airline	Check with your CA
`S0210`	Freight on exports – airlines	Form A2	Shipping / airline	No GST
`S0211`	Operational leasing / rental with crew – airlines	Form A2	Shipping / airline	Check with your CA
`S0212`	Booking of passages abroad – airlines	Form A2	Specified list	No GST
`S0214`	Stevedoring, demurrage, port handling charges – shipping	Form A2	Business income	Reverse charge 18%
`S0215`	Stevedoring, demurrage, port handling charges – airlines	Form A2	Business income	Reverse charge 18%
`S0216`	Passenger payments – shipping companies	Form A2	Shipping / airline	No GST
`S0217`	Other payments by shipping companies	Form A2	Business income	Check with your CA
`S0218`	Passenger payments – airlines	Form A2	Shipping / airline	No GST
`S0219`	Other payments by airlines	Form A2	Business income	Check with your CA
`S0220`	Freight under other modes of transport (road, rail, inland waterways, pipeline)	Form A2	Business income	Reverse charge 18%
`S0221`	Passenger fare under other modes of transport (road, rail, inland waterways, pipeline)	Form A2	Business income	No GST
`S0222`	Postal and courier services by air	Form A2	Business income	Reverse charge 18%
`S0223`	Postal and courier services by sea	Form A2	Business income	Reverse charge 18%
`S0224`	Postal and courier services by other modes	Form A2	Business income	Reverse charge 18%
03 · Travel
`S0301`	Business travel	Form A2	Specified list	No GST
`S0303`	Travel for pilgrimage	Form A2	Specified list	No GST
`S0304`	Travel for medical treatment	Form A2	Specified list	No GST
`S0305`	Travel for education (including fees and hostel expenses)	Form A2	Specified list	No GST
`S0306`	Other travel (holiday trips, international credit card settlement)	Form A2	Business income	No GST
05 · Construction
`S0501`	Construction of projects abroad by Indian companies	Form A2	Specified list	Reverse charge 18%
`S0502`	Cost of construction of projects executed by foreign companies in India	Form A2	Business income	Reverse charge 18%
06 · Insurance and pension
`S0601`	Life insurance premium (other than term insurance)	Form A2	Business income	Check with your CA
`S0602`	Freight insurance relating to import and export of goods	Form A2	Specified list	Reverse charge 18%
`S0603`	Other general insurance premium including reinsurance and term life insurance	Form A2	Business income	Check with your CA
`S0605`	Auxiliary insurance services including commission	Form A2	Business income	Reverse charge 18%
`S0607`	Insurance claim settlement – non-life and term life insurance	Form A2	Case by case	Usually outside GST
`S0608`	Life insurance claim settlement	Form A2	Case by case	Usually outside GST
`S0609`	Standardised guarantee services	Form A2	Depends on facts	Check with your CA
`S0610`	Premium for pension funds	Form A2	Business income	Check with your CA
`S0611`	Periodic pension entitlements paid by Indian pension funds	Form A2	Case by case	Usually outside GST
`S0612`	Invoking of standardised guarantees	Form A2	Case by case	Usually outside GST
07 · Financial services
`S0701`	Financial intermediation – bank charges, collection and LC charges	Form A2	Business income	Reverse charge 18%
`S0702`	Investment banking – brokerage, underwriting commission	Form A2	Business income	Reverse charge 18%
`S0703`	Auxiliary financial services – custodial, depository, regulatory fees	Form A2	Business income	Reverse charge 18%
08 · Software, IT, telecom and information
`S0801`	Hardware consultancy / implementation	Form A2	Technical services	Reverse charge 18%
`S0802`	Software consultancy / implementation (incl. SaaS subscriptions)	Form A2	Software / SaaS	Reverse charge 18%
`S0803`	Database and data processing charges (cloud hosting)	Form A2	Software / SaaS	Reverse charge 18%
`S0804`	Repair and maintenance of computers and software (AMC)	Form A2	Technical services	Reverse charge 18%
`S0805`	News agency services	Form A2	Business income	Reverse charge 18%
`S0806`	Other information services – subscriptions to periodicals, databases	Form A2	Business income	Reverse charge 18%
`S0807`	Off-site software imports (electronically delivered licences)	Form A2	Software / SaaS	Reverse charge 18%
`S0808`	Telecommunication services including e-mail and voice mail	Form A2	Business income	Reverse charge 18%
`S0809`	Satellite services	Form A2	Royalty	Reverse charge 18%
09 · Royalties, licences and franchises
`S0901`	Franchises services	Form A2	Royalty	Reverse charge 18%
`S0902`	Royalty / licence fee for use of originals, patents, copyrights, trademarks	Form A2	Royalty	Reverse charge 18%
10 · Professional, technical and business services
`S1002`	Trade related services – commission on exports / imports	Form A2	Business income	Reverse charge 18%
`S1003`	Operational leasing without crew, charter hire – airlines	Form A2	Royalty	Reverse charge 18%
`S1004`	Legal services	Form A2	Technical services	Reverse charge 18%
`S1005`	Accounting, auditing, book keeping services	Form A2	Technical services	Reverse charge 18%
`S1006`	Business and management consultancy, public relations	Form A2	Technical services	Reverse charge 18%
`S1007`	Advertising, trade fair services (incl. online advertising)	Form A2	Business income	Reverse charge 18%
`S1008`	Research and development services	Form A2	Technical services	Reverse charge 18%
`S1009`	Architectural services	Form A2	Technical services	Reverse charge 18%
`S1010`	Agricultural services	Form A2	Business income	Reverse charge 18%
`S1011`	Maintenance of offices abroad	Form A2	Specified list	No GST
`S1013`	Environmental services	Form A2	Business income	Reverse charge 18%
`S1014`	Engineering services	Form A2	Technical services	Reverse charge 18%
`S1015`	Tax consulting services	Form A2	Technical services	Reverse charge 18%
`S1016`	Market research and public opinion polling	Form A2	Technical services	Reverse charge 18%
`S1017`	Publishing and printing services	Form A2	Business income	Reverse charge 18%
`S1018`	Mining services	Form A2	Business income	Reverse charge 18%
`S1020`	Commission agent services	Form A2	Business income	Reverse charge 18%
`S1021`	Wholesale and retailing trade services	Form A2	Business income	Reverse charge 18%
`S1022`	Operational leasing without crew, charter hire – shipping	Form A2	Royalty	Reverse charge 18%
`S1023`	Other technical services including scientific / space services	Form A2	Technical services	Reverse charge 18%
`S1099`	Other services not included elsewhere	Form A2	Business income	Reverse charge 18%
11 · Media, education, health and other personal services
`S1101`	Audio-visual services – film, video and animation production, distribution	Form A2	Depends on facts	Reverse charge 18%
`S1103`	Radio and television production, distribution and transmission	Form A2	Depends on facts	Reverse charge 18%
`S1104`	Entertainment services	Form A2	Depends on facts	Check with your CA
`S1105`	Museums, library and archival services	Form A2	Business income	Reverse charge 18%
`S1106`	Recreation and sporting activity services	Form A2	Depends on facts	Check with your CA
`S1107`	Education – fees for courses / training abroad	Form A2	Business income	Check with your CA
`S1108`	Health services	Form A2	Business income	Check with your CA
`S1109`	Other personal, cultural and recreational services	Form A2	Depends on facts	Check with your CA
12 · Government (embassies and international bodies)
`S1201`	Maintenance of Indian embassies abroad	Form A2	Specified list	Usually outside GST
`S1202`	Remittances by foreign embassies in India	Form A2	Specified list	Usually outside GST
13 · Family, gifts, donations and taxes
`S1301`	Family maintenance and savings	Form A2	Specified list	Usually outside GST
`S1302`	Personal gifts and donations	Form A2	Specified list	Usually outside GST
`S1303`	Donations to religious and charitable institutions abroad	Form A2	Specified list	Usually outside GST
`S1304`	Grants and donations to other governments and government charities	Form A2	Specified list	Usually outside GST
`S1305`	Contributions by the Government to international institutions	Form A2	Specified list	Usually outside GST
`S1306`	Payment / refund of taxes	Form A2	Not income	No GST
`S1307`	Migrant transfers including personal effects	Form A2	Case by case	Usually outside GST
14 · Salary, interest, dividends and profit
`S1401`	Compensation of employees (salary to non-resident staff)	Form A2	Case by case	Usually outside GST
`S1402`	Interest on non-resident deposits (FCNR(B) / NR(E)RA)	Form A2	Case by case	Usually outside GST
`S1403`	Interest on loans from non-residents (trade credit / buyer's credit)	Form A2	Interest	Exempt
`S1405`	Interest paid by AD banks on their own account (vostro / nostro)	Form A2	Case by case	Usually outside GST
`S1408`	Profit remitted by branches of foreign companies in India	Form A2	Case by case	Usually outside GST
`S1409`	Dividends paid by FDI enterprises in India (other than branches)	Form A2	Case by case	Usually outside GST
`S1410`	Interest paid by FDI enterprises in India to their parent abroad	Form A2	Case by case	Usually outside GST
`S1411`	Interest on foreign portfolio investment in India	Form A2	Case by case	Usually outside GST
`S1412`	Dividends on foreign portfolio investment in India	Form A2	Case by case	Usually outside GST
15 · Refunds, bidding and deemed trade
`S1501`	Refund / rebate / reduction in invoice value on account of exports	Form A2	Specified list	Follows the original
`S1502`	Reversal of wrong entries, refund of amount remitted for non-exports	Form A2	Not income	Follows the original
`S1503`	Payments by residents for international bidding	Form A2	Specified list	Usually outside GST
`S1504`	Notional sales when negotiated export bills are dishonoured or cancelled	Form A2	Case by case	Usually outside GST
`S1505`	Deemed imports (between SEZ, EPZ and the domestic tariff area)	Form A2	Case by case	Zero-rated / IGST
16 · Repair and maintenance
`S1601`	Maintenance and repair of vessels, ships, boats	Form A2	Technical services	Reverse charge 18%
`S1602`	Maintenance and repair of aircraft	Form A2	Technical services	Reverse charge 18%
17 · Processing of goods (job work)
`S1701`	Processing of goods (job work abroad)	Form A2	Business income	Reverse charge 18%

Questions

A five-character code the bank records for every payment into or out of India: P for money received, S for money paid, then two digits for RBI's head (01 goods, 08 software and IT, 10 business services) and two for the purpose.

RBI's list has 137 codes for money received and 142 for money paid. P0213 is kept only for old records: it was withdrawn in 2012.

Only payments for goods imported into India: S0101, S0102, S0103, S0104, S0109. Every other payment abroad, including merchanting trade and services, goes on Form A2.

Those on the specified list in Rule 220(3) of the Income-tax Rules, 2026, such as imports of goods (S0101 to S0104), business travel, education abroad and the expenses of an office abroad.

The code for the work: P0802 for software and websites, P1006 for consulting, P1007 for marketing, P1101 for video and animation, P1107 for teaching, and P1099 for other services such as design and writing.

General information on RBI purpose codes and the FEMA, income-tax and GST rules as they stood on 14 October 2026. It is not legal or tax advice: confirm the position for your payment with your AD bank or your chartered accountant before acting.

RBI purpose codes: the full list, with Form A1 / A2, tax and GST