RBI purpose code · Money paid abroad (outward)

S1103: Radio and television production, distribution and transmission

Short answer. S1103 is the RBI purpose code for money paid abroad: radio and television production, distribution and transmission. It goes on Form A2 with Form 145. For income tax it is decided on the facts by your CA. GST is paid under reverse charge at 18%.

Direction
Money paid abroad (outward)
RBI head
11 · Media, education, health and other personal services
Bank application
Form A2
Form 145 / 146
Depends on the nature your CA settles: Part A, C or D.
Income tax
Depends on facts
GST
Reverse charge 18%
Reporting
Form A2 · Form 145
In FxLayer
A service: links to service invoices.

When to use S1103

Use S1103 for money paid abroad: radio and television production, distribution and transmission. It sits under RBI head 11, media, education, health and other personal services.

Choose the code for what you are buying. The code decides the tax nature below, so a wrong code can mean the wrong rate of tax or a missing Form 145.

The same purpose in the other direction is P1103: Radio and television production, distribution and transmission (money received).

Form A1 or Form A2

Form A2: the application for every payment abroad other than for goods imported into India. With it go the invoice, the agreement or purchase order and, unless the code is on the specified list, the Form 145 acknowledgement (and Form 146 for Part C).

Income tax

Radio and television: buying broadcast rights is royalty; paying for production or transmission is a service. Ask your CA which this is.

Form 145 / 146: Depends on the nature your CA settles: Part A, C or D.

GST

IGST at 18% under reverse charge: the business in India that imports the service pays it in its own GST return (Notification 10/2017-Integrated Tax (Rate), entry 1) and takes the credit where it is eligible.

Reporting and closure

The bank reports the payment under its code. FxLayer keeps the invoice, the Form 145 / 146 acknowledgements and the treaty papers on the payment, so the request goes to the bank complete.

Questions

Form A2: the application for every payment abroad other than for goods imported into India. With it go the invoice, the agreement or purchase order and, unless the code is on the specified list, the Form 145 acknowledgement (and Form 146 for Part C).
Radio and television: buying broadcast rights is royalty; paying for production or transmission is a service. Ask your CA which this is. Form 145 / 146: Depends on the nature your CA settles: Part A, C or D.
IGST at 18% under reverse charge: the business in India that imports the service pays it in its own GST return (Notification 10/2017-Integrated Tax (Rate), entry 1) and takes the credit where it is eligible.

Guides

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.