Services originating from India: only India origin services qualify for SFIS benefits, excluding foreign performed service components. SFIS benefits are limited to export of services originating from India; services provided wholly or partly abroad are not eligible. The Service Provider definition requires supply 'from India,' and payments to foreign providers for services performed outside India cannot be treated as India origin services. Telecom and software receipts attributable to non India origin (e.g., global roaming, offshore development) are excluded; telecom FX is to be measured as receivables minus payables. Airlines and shipping must provide route wise bifurcation so only receipts for routes originating in or touching India are considered.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Services originating from India: only India origin services qualify for SFIS benefits, excluding foreign performed service components.
SFIS benefits are limited to export of services originating from India; services provided wholly or partly abroad are not eligible. The Service Provider definition requires supply "from India," and payments to foreign providers for services performed outside India cannot be treated as India origin services. Telecom and software receipts attributable to non India origin (e.g., global roaming, offshore development) are excluded; telecom FX is to be measured as receivables minus payables. Airlines and shipping must provide route wise bifurcation so only receipts for routes originating in or touching India are considered.
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