Introduction of ‘Mode of Export of Services’ Field in eBRC Format for Services Exports with effect from May 01, 2025.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0 011 Date: April 21, 2025 Trade Notice No. 02/2025-26 To, 1. All Exporters/Members of Trade & Industry 2. All Banking and Financial institutions 3. All Export Promotion Councils/Commodity Boards 4. All DGFT Regional Authorities Subject: Introduction of 'Mode of Export of Services' Field in eBRC Format for Services Exports with effect from May 01, 2025 - regarding. Refer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt: Provided that, this definition shall not apply to the domain of taxation; 2.1. The given service export classification nomenclature is also defined in the General Agreement on Trade in Services (GATS) of the World Trade Organization (WTO). 3. Accordingly, this Directorate is introducing a new field titled 'Mode of Export of Services' in the eBRC format for the Services Export category....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mer travels to the service provider's country (i.e. to India) Tourism, medical treatment in India, foreign students Mode 3: Commercial Presence Service supplier (from India) establishes a commercial entity abroad. Indian bank branches overseas, IT company subsidiaries Mode 4: Presence of Natural Persons Individual (from India) travels abroad temporarily to provide services. En....