SEIS Scrips

[Adarsh Gupta]

Dear Sir's

A Company is engaged in the manufacture and sale of goods. It has export sales in which freight is also charged from the customers. It wishes to apply for entitlement under the Service Export from India Scheme (SEIS) under the category freight transport agency for the freight charged from the customers.

Request your views on the eligibility of the same.

Regards.

AI Summary

Freight Transport Agency service: freight invoiced under CIF Incoterms is not eligible for SEIS benefits.
Freight charged by an exporter may qualify under SEIS only if it constitutes a distinct Freight Transport Agency Service as defined in the Central Product Classification (covering brokerage, forwarding, space brokerage and consolidation). Freight invoiced as part of a goods sale under CIF Incoterms is treated as part of the goods price, not a separate export service, and thus is not eligible for SEIS; claimants must examine contractual terms and the CPC classification to determine entitlement.