RBI purpose code · Money paid abroad (outward)

S1307: Migrant transfers including personal effects

Short answer. S1307 is the RBI purpose code for money paid abroad: migrant transfers including personal effects. It is reported to RBI under the code but settles no invoice or customs document. It goes on Form A2.

Direction
Money paid abroad (outward)
RBI head
13 · Family, gifts, donations and taxes
Bank application
Form A2
Form 145 / 146
Part D where nothing is chargeable; Part A or C (with Form 146) where tax is due.
Income tax
Case by case
GST
Usually outside GST
Reporting
LRS / personal
In FxLayer
Recorded and reported only: it links to no invoice or customs document, and never shows as unallocated.

When to use S1307

Use S1307 for money paid abroad: migrant transfers including personal effects. It sits under RBI head 13, family, gifts, donations and taxes.

A recorded-only code: it is not for paying for goods or services, which have codes of their own.

The same purpose in the other direction is P1307: Migrant transfers including personal effects (money received).

Form A1 or Form A2

Form A2: the application for every payment abroad other than for goods imported into India. The bank may ask for the documents behind the payment and, unless the code is on the specified list, for Form 145.

Income tax

Not a payment for goods or a service: whether tax is withheld depends on what the payment is (a return of capital, a loan, a claim or income). Your CA decides.

A return of capital is not income, but any gain, interest or dividend inside it is.

Form 145 / 146: Part D where nothing is chargeable; Part A or C (with Form 146) where tax is due.

GST

Capital, loans, gifts, claims, salaries and dividends are not supplies of goods or services, and interest on loans and deposits is exempt. Ask your CA where a fee is bundled with the transfer.

Reporting and closure

An individual sends these under the Liberalised Remittance Scheme, within its yearly limit, and the bank may collect tax at source on LRS remittances above the threshold.

Questions

Form A2: the application for every payment abroad other than for goods imported into India. The bank may ask for the documents behind the payment and, unless the code is on the specified list, for Form 145.
Not a payment for goods or a service: whether tax is withheld depends on what the payment is (a return of capital, a loan, a claim or income). Your CA decides. A return of capital is not income, but any gain, interest or dividend inside it is. Form 145 / 146: Part D where nothing is chargeable; Part A or C (with Form 146) where tax is due.
Capital, loans, gifts, claims, salaries and dividends are not supplies of goods or services, and interest on loans and deposits is exempt. Ask your CA where a fee is bundled with the transfer.

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.