What is purpose code P0801?

Purpose code P0801 is the first code in RBI's computer services group, P08. It covers consultancy and implementation work on computer hardware.⁴⁵ It is the closest match when the work you bill a foreign client for is about servers, networks or other IT infrastructure.

What does the P0801 purpose code cover?

The P0801 purpose code covers receipts for hardware consultancy and implementation, meaning advice on, or set-up of, computer hardware for a client abroad.⁴⁵

• Official description: "Hardware consultancy/implementation".⁴⁵
• BOP group: P08, "Telecommunication, Computer & Information Services".⁴
• Direction: receipt, meaning money coming into India.¹
• Source list: A.P. (DIR Series) Circular No. 84 dated 29 February 2012 told banks to report all foreign exchange transactions under a revised purpose code list from April 2012.¹

RBI's annex PDF showed a captcha page when this page was checked, so the wording above is quoted from the HDFC Bank and DBS Bank India reproductions, which match each other word for word.⁴⁵

When should you use the P0801 purpose code?

Use the P0801 purpose code when a foreign client pays you mainly to advise on, design or install computer hardware or IT infrastructure.⁴ DGFT's mapping links P0801 to "Hosting and information technology (IT) infrastructure provisioning services", "IT infrastructure and network management services" and "Other information technology services n.e.c".²

• Main work is hardware: the invoice is for servers, storage, networks or other equipment.
• Work is new set-up: you plan or implement something new, since repair and maintenance has its own code, P0804.⁴

If one invoice mixes hardware and software work, use the code that describes the main work and confirm it with your bank.

Who uses the P0801 purpose code?

The P0801 purpose code is used by Indian exporters paid for advice on, or implementation of, computer hardware.⁴

• Network engineers: design and configure networks for clients abroad.
• IT infrastructure firms: plan and install server and storage systems.
• Hardware consultants: advise foreign companies on data centre equipment.

All of these users bill for hardware work done for a client outside India.

What transactions are covered under P0801?

Transactions covered under P0801 are payments for hardware consultancy or implementation.⁴

• Network design: For example, a network engineer designs and configures the office network for a client in Dubai.
• Server installation: For example, an IT infrastructure firm plans and installs server and storage systems for a European customer.
• Data centre advice: For example, a consultant advises a US company on data centre hardware.
• Infrastructure provisioning: For example, a firm sets up hosting infrastructure for an Australian client, which matches SAC 998315 in DGFT's mapping.²

Each example is paid for work on hardware or infrastructure.

When should you not use the P0801 purpose code?

Do not use the P0801 purpose code when the main work is software, data or repair.⁴⁵

• Writing or implementing software: use P0802 or P0807.⁴
• Repairing or maintaining existing equipment: use P0804, "Repair and maintenance of computer and software".⁴
• Database or data processing work: use P0803.⁴
• Telecommunication services: use P0808, "Telecommunication services including electronic mail services and voice mail services".⁴

Each of these has its own description in the RBI list.

What documents are required for P0801?

No RBI document lists papers specific to P0801; your bank's own policy sets them. The FEMA (Export and Import of Goods and Services) Regulations, 2026 require each bank to have a policy and standard operating procedure listing documents, timelines and charges, published on its website.⁶

• Invoice: a service description and Services Accounting Code (SAC) that match the P0801 description. DGFT says you must choose the SAC that corresponds to the purpose code when you generate an electronic Bank Realisation Certificate (e-BRC).³
• Export Declaration Form (EDF): from 1 October 2026 every exporter of services gives an EDF to the specified authority, usually the AD bank, within 30 days from the end of the month of invoicing.⁶
• Bank record: the bank's credit advice or Foreign Inward Remittance Advice (FIRA) showing the code it reported.

DGFT's purpose code to SAC mapping (Version 1.0, 10 November 2023) lists these SACs against P0801:²

The mapping is many-to-many, so the same SAC can appear against several purpose codes.²

How do you declare the P0801 purpose code?

You declare the P0801 purpose code by telling your bank the purpose when the payment arrives, then using the matching SAC for the e-BRC.¹³

1. Match the work to the description: Compare what the client pays for with the RBI description of P0801, "Hardware consultancy/implementation", and with the codes listed under related codes below.⁴
2. Put the matching SAC on the invoice: Use a SAC that DGFT's mapping lists against P0801, so the invoice can later be linked to the payment on the DGFT portal.²
3. Tell the bank or payer the code: Give P0801 to your bank, or to the platform or payer that asks for a purpose, before the money is credited.¹
4. Check the credit advice: Check that the bank's credit advice or FIRA shows P0801, and ask the bank to amend it straight away if it does not.³
5. Generate the e-BRC: On the DGFT portal, link the bank's inward remittance message (IRM) to your invoice and choose the SAC that corresponds to P0801.⁹³

Banks report the code they record, so the code on the bank's record is the one that counts.

How does the P0801 purpose code affect FIRA, GST and income tax?

The P0801 purpose code is a reporting code under RBI's FETERS reporting, and its main practical effect is on the e-BRC you can generate.¹⁹

• FIRA and e-BRC: the e-BRC is now self-generated by the exporter on the DGFT portal from the inward remittance message (IRM) data the bank sends, and DGFT says you choose the SAC that corresponds to the purpose code on the remittance.⁹³ Check that the bank's FIRA or credit advice shows P0801 before you use it as payment evidence.
• GST: a supply is an export of services only when all five conditions of section 2(6) of the IGST Act are met: supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange (or in rupees where RBI permits), and supplier and recipient not merely establishments of a distinct person.⁷ For a GST refund on exported services, rule 89(2)(c) of the CGST Rules asks for a statement of invoices with the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates.⁸
• Income tax: the Income-tax Act, 2025 has applied from 1 April 2026, and tax year 2026-27 runs from 1 April 2026 to 31 March 2027.¹¹ Income tax is worked out on the income under that Act. Section 58(2), Table row 3, which replaced section 44ADA, gives resident individuals and partnership firms (not LLPs) in specified professions, including information technology, a 50% deemed profit where gross receipts are up to ₹50 lakh, or ₹75 lakh if cash receipts are 5% or less.¹²

How GST and income tax apply depends on your contract and facts, so confirm with a chartered accountant.

What are the common mistakes with the P0801 purpose code?

The common mistakes with the P0801 purpose code come from mixing hardware, software and repair work.⁴

• Using P0801 for software projects: software consultancy or implementation is P0802.⁴
• Using P0801 for repairs: repair and maintenance is P0804.⁴
• Assuming the IT e-BRC category: DGFT's eBRC rules say only P0802, P0803, P0807 and P0103 apply under Services > IT, and P0801 is not among them, so ask your bank which category applies.¹⁰
• Leaving the SAC off the invoice: DGFT's rules say service exporters can only attach invoices whose SAC matches the services, so put a SAC mapped to P0801 on the invoice.¹⁰²

To fix a wrong code, ask the bank that credited the payment. DGFT's eBRC FAQs say exporters must contact the bank to request a purpose code change, and that banks can amend the IRM they report to DGFT.³ The full steps are in how to correct a purpose code after payment.

Which purpose codes are related to P0801?

The codes closest to P0801 are listed below with their official RBI descriptions.⁴⁵

To compare every receipt code, see the RBI purpose codes list for exporters, or shortlist codes with the purpose code finder. Where a payment could fit more than one description, confirm the code with your bank or a chartered accountant before the money is credited.