Under the SEIS Scheme, Government Gives Incentives to Service Exporters from India. Only selected services are eligible under the Scheme as per Appendix 3D. One such service which is eligible is “Communication Services”.

However, Appendix 3D only provides the Broad description of Services which are Eligible (For Example Appendix 3D only states that "Communication Services" are eligible). But how does one know which exact services are included in Communication Services? In order to know and confirm that the service which you are providing is eligible under SEIS or not, One needs to look at the detailed description of SEIS Services.

Appendix 3D also has a column of Provisional CPC Code against each service type. PFB Image for Illustration of communication services in SEIS scheme:

Note: The above image that you see also contains the rate of reward under SEIS.

Introduction to CPC Classification

The Central Product Classification (CPC) is a detailed product classification consists of all goods and services. Enforced by the United Nations Statistical Commission, CPC was introduced to be an international standard, clearly defining and explaining all the goods and services classified under it and assigning to each of them a CPC Code for correct recognition. This classification
was necessary to give the claimants a clear idea under which category their product falls and what percentage of benefit they are entitled to.

In simple language, CPC Classification provides a description of Services harmonized by different codes which are centrally acceptable in many Countries. Therefore this CPC Classification plays an Important role in deciding whether the service provided by you will be eligible under SEIS or not.

You can find the Entire CPC Document here – http://dgft.gov.in/sites/default/files/cpc_0.pdf

Now let’s decode these codes and understand its significance. PFB Table for Communication Services along with sub-category services and respective CPC Codes.

These codes basically mean that if the Service that you are providing matches with the Code description then you are eligible to apply for SEIS Scheme.

Communication services

This main heading is divided into following sub-service Categories:

Audiovisual Services

9611 - Motion picture and video tape production and distribution services

It is further divided into 5 digit CPC Codes.

Note – While applying for SEIS, you have to choose a 5 digit CPC Code which best suits your Services. You can apply under multiple 5 digit CPC Codes as well.

96111 Promotion or advertising services

96112 Motion picture or video tape production services

Production services of theatrical and non-theatrical motion pictures, whether on film or on video tape, for direct projection in theatres, for broadcasting on television, or for sale or rental to others. The products may be full-length and short theatrical films for public entertainment, for advertising, education, training and news information as well as religious pictures, animated cartoons of any kind, etc.

Exclusion: Production services of still and slide films are classified in class 8750 (Photographic services).

96113 Motion picture or video tape distribution services

Distribution services of motion pictures and video tapes. This involves the sale or rental of movies or tapes to other industries for public entertainment, television broadcasting, or sale or rental to others.

96114 Other services in connection with motion picture and video tape production and distribution

Auxiliary services, not elsewhere classified, on a fee or contract basis, to motion picture and tape production and distribution, such as film dubbing, film title printing, editing, cutting, etc.

Exclusions: Rental services of articles and equipment (e.g. apparel, scenery, cameras) to the entertainment industries are classified in division 83 (Leasing or rental services without operator).

Agency services on behalf of individual performers are classified in subclass 87909 (Other business services n.e.c.).

Film and tape duplicating services are classified in subclass 88442 (Publishing and printing, on a fee or contract basis).

Casting and booking agency services are classified in subclass 96499 (Other recreational services n.e.c.).

9612: Motion picture projection services

It is further divided into two 5 digit CPC Code:

96121: Motion picture projection services

Motion picture projection services in cinemas or in the open air and in private screening rooms or other projection facilities.

96122 Video tape projection services

Video tape projection services in cinemas or in the open air and in private screening rooms or other projection facilities.

9613: Radio and television services

96131 Radio services

Production services of radio programmes whether live or on tape or other recording medium for subsequent broadcast. These programmes may be for entertainment, for promotion, education or training or news dissemination, including plays that are normally produced in radio studios. Also included are productions such as sport covering, weather forecasting, interviews, etc.

Exclusion: Transmission services for radio programmes produced by others are classified in class 7524 (Programme transmission services).

96132 Television services

Production of television programmes whether live or on tape or other recording medium for subsequent broadcast. These programmes may be for entertainment, for promotion, education or training or news dissemination, including pictures or plays that are normally produced in television studios. Also included are productions such as sport covering, weather forecast, interviews, etc.

Exclusion: Transmission services for television programmes produced by others are classified in class 7524 (Programme transmission services).

96133 Combined programme making and broadcasting services

Combined services of both producing and transmitting radio and television programmes.

7524: Radio and television transmission services

75241 Television broadcast transmission services

Network services necessary for the transmission of television signals, independently of the type of technology (network) employed. This subclass does not include satellite-to-cable services where the provider sells T.V. signals via satellite to cable companies (as opposed to selling the use of satellite facilities) nor does it include DTH (direct-to-home) satellite services where the provider sells television programme packages directly to households located in remote areas.

75242 Radio broadcast transmission services

Network services necessary for the transmission of audio signals such as radio broadcasting, wired music and loudspeaker service. Radio and television services

Sound Recording Services is also covered in the Central Product Classification. 

Therefore If you are sure that the Service You are providing falls under one of the 5-digit CPC Code above, then You are eligible to apply under the “Communication Services” category.

Why us?

Afleo.com can help you claim SEIS benefits on the "Communication Services" that You are providing. Afleo is a leading SEIS Consultant in India and providing services in the field of international trade (Import & Export) like Merchandise Export From India scheme (MEIS), Services Export from India Scheme (SEIS), EPCG, DFIA - Issuance and Transferability, Advance License - Issuance and Redemptions, SION fixation/revision & obtaining a license from DGFT.

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