RBI purpose code · Money paid abroad (outward)

S1109: Other personal, cultural and recreational services

Short answer. S1109 is the RBI purpose code for money paid abroad: other personal, cultural and recreational services. It goes on Form A2 with Form 145. For income tax it is decided on the facts by your CA. Whether GST applies under reverse charge depends on the service.

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
Check with your CA
Reporting
Form A2 · Form 145
In FxLayer
A service: links to service invoices.

When to use S1109

Use S1109 for money paid abroad: other personal, cultural and recreational services. 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 P1109: Other personal, cultural and recreational services (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

Other personal services: an individual working outside India is usually not taxed here, but fees for technical services are. Ask your CA which this is.

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

GST

Personal services: one performed on you abroad is outside India (IGST Act s.13(3)(b)); others are under reverse charge. Confirm with your CA. Where it applies, reverse charge is at 18%.

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).
Other personal services: an individual working outside India is usually not taxed here, but fees for technical services are. Ask your CA which this is. Form 145 / 146: Depends on the nature your CA settles: Part A, C or D.
Personal services: one performed on you abroad is outside India (IGST Act s.13(3)(b)); others are under reverse charge. Confirm with your CA. Where it applies, reverse charge is at 18%.

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.