Custom Tarrif code - 'Hotel & Restaurant'

[PRAVIN BHANDARI]

Dear Sir, We are applying 'epcg licence' to DGFT for import of certain goods for our upcoming 4 star hotel. let us know the custom tarrif code (8 digit) of our export services viz 'Hotel & Restaurant'. As the same is need to fill in online application of dgft in the field ' Export Item Details with ITC HS Code'

[Rama Krishana]

For capital goods, you need to fill the ITC(HS) code for import for the purpose of EPCG licence. But there is no code ITC HS code of import or export of Services. I doubt that in case of export of service, the form would require the ITC code for service. ITC HC codes prescribed only for goods not for services.

[PRAVIN BHANDARI]

As we have received notification from the hotel industry members who have been issued EPCG Licence by Dgft alongwith endorsement of service Export code " 96000000. What is your opinion on code 96000000 ?

AI Summary

ITC(HS) code for services: EPCG forms require goods codes and there is no formal HS classification for service exports. The key operative point is that ITC(HS) classification applies to goods, not services, and EPCG applications require ITC(HS) codes for capital goods imports; there is no formal HS code regime for service exports, though some DGFT endorsements have reportedly used a numeric service export code, producing practical uncertainty when the online form requests an ITC(HS) entry for hotel and restaurant services.