Service provider eligibility clarified: actual service providers, not ports, entitled to SFIS/SEIS for their share of earnings. Actual service providers, not ports-as-aggregators, are entitled to SFIS/SEIS benefits for the share of earnings from notified services they perform. Aggregator ports may claim benefits only for services they exclusively render and for which they receive and retain foreign exchange or permitted INR payments; they cannot claim for amounts merely routed through them. Ensure no double claim by both aggregator and actual service providers.
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Provisions expressly mentioned in the judgment/order text.
Service provider eligibility clarified: actual service providers, not ports, entitled to SFIS/SEIS for their share of earnings.
Actual service providers, not ports-as-aggregators, are entitled to SFIS/SEIS benefits for the share of earnings from notified services they perform. Aggregator ports may claim benefits only for services they exclusively render and for which they receive and retain foreign exchange or permitted INR payments; they cannot claim for amounts merely routed through them. Ensure no double claim by both aggregator and actual service providers.
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