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        Case ID :
        DGFT

        Eligibility of IT enabled Services under Appendix 3D of the Services Exports From India Scheme of the Foreign Trade Policy 2015-20

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        Eligibility of IT enabled services clarified: only Appendix 3D notified service categories may claim SEIS benefits irrespective of delivery mode. Eligibility under SEIS is confined to service categories listed in Appendix 3D by CPC provisional codes; there is no separate IT/ITeS category, and delivery over an IT platform does not alter eligibility-only services expressly notified in Appendix 3D may be claimed under SEIS.
                        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.

                              Eligibility of IT enabled services clarified: only Appendix 3D notified service categories may claim SEIS benefits irrespective of delivery mode.

                              Eligibility under SEIS is confined to service categories listed in Appendix 3D by CPC provisional codes; there is no separate IT/ITeS category, and delivery over an IT platform does not alter eligibility-only services expressly notified in Appendix 3D may be claimed under SEIS.


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