Can I use one purpose code for all my export invoices?
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Short answer
Only if all your invoices are for the same kind of service. RBI's purpose codes describe what a payment is for, such as P1007 "Advertising, trade fair service" or P0802 "Software consultancy/implementation (other than those covered in SOFTEX form)", so an agency that sells both needs both.1 DGFT's e-BRC rules let you attach only invoices whose SAC matches the service and do not allow two purpose codes to be clubbed in one e-BRC, apart from the advance code P0103.2
A purpose code describes what a single receipt was for. If you only ever do one kind of work, one code fits every invoice. Many exporters do more than one: a studio may design brand campaigns and build websites, and a consultant may also run training.1
How does the code relate to the invoice?
RBI's receipt list gives each kind of service its own code. Some examples, as reproduced by HDFC Bank:1
| Service on the invoice | Code | RBI description |
|---|---|---|
| Web or app development | P0802 | Software consultancy/implementation (other than those covered in SOFTEX form) |
| Ad campaigns, social media ads | P1007 | Advertising, trade fair service |
| Strategy or management advice | P1006 | Business and management consultancy and public relations services |
| Video production and editing | P1101 | Audio-visual and related services like Motion picture and video tape production, distribution and projection services. |
| Tutoring and courses | P1107 | Educational services (e.g. fees received for correspondence courses offered to non-resident by Indian institutions) |
The code should match the invoice that the payment settles.1 A digital agency that bills a US client for a website in March and for an ad campaign in April would expect P0802 on the first receipt and P1007 on the second.
Why not keep it simple with one code?
Because the e-BRC links the code to the invoice. DGFT's rules say exporters can view and attach only invoices whose SAC codes match the description of the service, and that no two purpose codes can be clubbed in one e-BRC except the advance code P0103.2 A design invoice paid under a software code may not be attachable, which holds up the e-BRC that GST refunds and incentives often rely on.
How do multi-service exporters manage it?
- Invoice each kind of service separately, with its own SAC.
- Tell the bank the code for each receipt, by email or in the net banking prompt.
- On platforms with one default code, pick the code for your main service and ask whether it can be changed per payment.3
- Check each inward remittance message on the DGFT portal and ask the bank to amend any wrong code.4
The code-by-profession table in purpose codes for freelancers covers designers, writers, marketers and others where no exact code exists. Where a service fits no specific code, discuss P1099, "Other services not included elsewhere", with your bank.1
How did we verify this?
We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.
- [1]HDFC Bank: Inward Remittance Purpose Codes (bank reproduction of the RBI purpose code list under A.P. (DIR Series) Circular No. 84 of 29 February 2012, checked 28 October 2026)
- [2]DGFT: eBRC generation rules, General Guidelines for Generating eBRC (checked 28 October 2026)
- [3]PayPal India: What is the Purpose Code (checked 28 October 2026)
- [4]DGFT: FAQs (Self-Generation of eBRC), Version 1.0, March 2024, question 28
Frequently asked questions
My platform only lets me set one default code. What do I do?+
PayPal India, for example, says the code is set once at account setup and becomes the default for all payments.3 Choose the code for your main service, and ask the platform whether codes can be changed for specific payments.
Can one payment cover two kinds of service?+
It can, but the receipt carries one code. Issuing separate invoices for each service makes it easier to match receipts to the right code and SAC.2
What if a receipt already went under the wrong code?+
Ask the bank that credited it to amend the inward remittance message; DGFT's FAQs say banks have the authority to do so.4
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
Which RBI purpose code should a freelancer or service exporter use?
Which RBI purpose code to use for software, design, video editing, marketing, writing, consulting, tutoring and bookkeeping exports, and how to fix errors.
Purpose codesWhat are the RBI purpose codes for receiving export of services payments?
Every RBI receipt purpose code in groups P02 to P16 with its exact description from Circular No. 84, and which kinds of Indian service exporters use each group.
Purpose codesHow do you correct a wrong purpose code after a foreign payment has been credited?
Steps to change a wrong purpose code on a foreign payment already credited: ask the bank to amend the IRM, fix any e-BRC, and handle platform payouts like Upwork.
RBI and FEMAHow do you generate an e-BRC on the DGFT portal for exported services?
Step-by-step guide to self-generating an e-BRC on the DGFT portal for service exports: IEC link, IRMs, IT vs non-IT rules, SAC codes, mode of export, bulk upload.