What is purpose code P1009?

Purpose code P1009 is the architecture code in RBI's group P10, Other Business Services. The current description is "Architectural services".⁵⁶

Architects, planners and some designers billing clients abroad use it. Engineering and other technical services now have separate codes.

What does the P1009 purpose code cover?

The P1009 purpose code covers architectural, planning and landscape work paid for by foreign clients. RBI's receipt purpose code list describes P1009 as: "Architectural services".⁵⁶ DGFT's purpose code to SAC mapping reproduces the same wording.³ P1009 sits in group P10, "Other Business Services".⁵

The list comes from A.P. (DIR Series) Circular No. 84 dated 29 February 2012, which 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.⁵⁶

An earlier RBI list, now marked "Withdrawn" on the RBI website, described P1009 as "Architectural, engineering and other technical services".² In the current list engineering services are P1014 and other technical services P1022.⁵

When should you use the P1009 purpose code?

Use the P1009 purpose code when a foreign client pays you for architectural work, including planning and landscape architecture.⁵³ DGFT's mapping also links specialty design services, which include interior design, to P1009.³

• Building design: Architectural services for residential and non-residential projects are mapped to P1009.³
• Planning: Urban and rural land planning and project site master planning are mapped to P1009.³
• Landscape and interiors: Landscape architecture and specialty design services, including interior design, are mapped to P1009.³

If more than one description could fit, confirm P1009 with your bank before the payment is credited.⁵

Who uses the P1009 purpose code?

P1009 fits Indian exporters paid for architectural work.⁵ DGFT's mapping links it to architectural advisory services, architectural services for residential and non-residential projects, historical restoration, urban and rural land planning, project site master planning, landscape architecture and "Specialty design services including interior design, fashion design, industrial design and other specialty design services".³

• Architecture studios: Studios designing buildings for clients abroad.
• Urban planners: Planners preparing master plans for overseas developers.
• Landscape architects: Designers of gardens and outdoor spaces for foreign clients.
• Interior designers: Designers producing schemes for foreign clients, where DGFT's specialty design SAC applies.³

What transactions are covered under P1009?

Transactions covered under P1009 are fees for architectural design, planning, restoration and landscape work.⁵³ Each example below fits the description:

• Villa design: For example, an architecture studio in Ahmedabad designs a villa for a client in Dubai.
• Master plan: For example, an urban planner prepares a master plan for an overseas township developer.
• Resort landscape: For example, a landscape architect designs a resort garden for a client in Sri Lanka.
• Interior scheme: For example, an interior designer produces a scheme for a foreign client, where DGFT's specialty design SAC applies.³

Which SAC codes does DGFT map to the P1009 purpose code?

DGFT's purpose code to SAC mapping (Version 1.0, 10 November 2023) lists these Services Accounting Codes (SAC) against P1009, among others where noted:³

The mapping lists 1 more SAC code against P1009, specialty design services (998391); see the DGFT file for the full list.³

When you generate an electronic Bank Realisation Certificate (e-BRC) on the DGFT portal, DGFT says you must choose the SAC that corresponds to the purpose code on the remittance.⁴ The mapping is many-to-many, so the same SAC can appear against several purpose codes.³

When should you not use the P1009 purpose code?

Do not use the P1009 purpose code for engineering design, other technical services or licensing of existing designs.⁵ Each case below names the code to compare:

• Engineering design: Structural, civil or MEP engineering design is described by P1014, "Engineering Services".⁵
• Other technical services: Other technical services, including scientific and space services, are P1022.⁵
• Research and development: R&D work is P1008.⁵
• Licensing existing designs: Licence fees for produced originals and similar rights are P0902.⁵

Where a payment sits on the line between two codes, the contract and invoice usually show which service the client is paying for, so keep them ready for the bank.

What documents are required for P1009?

A payment under P1009 needs the documents any export of services needs: an invoice, the Export Declaration Form (EDF), and the bank's inward remittance record that the e-BRC is generated from.⁷⁴ Under regulation 3(2) of the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (the 2026 Regulations), an exporter of services files the EDF with the specified authority within 30 days from the end of the month in which the invoice was raised.⁷

For software, the specified authority can also be Software Technology Parks of India (STPI), and in a Special Economic Zone it is the Development Commissioner.⁷ Exporters of services other than software may file the EDF on or before the date payment is received instead.⁷

How do you declare the P1009 purpose code?

You declare the P1009 purpose code by telling your bank the purpose of the inward remittance, then making sure the same code carries through to the EDF and the e-BRC.⁴⁷ The steps below follow that order.

1. Match the work to the P1009 description: Compare what the foreign client pays for with the RBI description of P1009 and the neighbouring codes.⁵
2. Describe the service on the invoice: Describe the service on the export invoice in words that match the P1009 description, so the bank can see why the code fits.⁵
3. Give the bank the P1009 purpose code: Tell your bank that the purpose of the inward remittance is P1009 when the payment arrives, using the bank's own inward remittance process.⁴
4. File the Export Declaration Form: File the EDF with the specified authority within 30 days from the end of the month in which the invoice was raised, or for non-software services on or before the date payment is received.⁷
5. Check the IRM and generate the e-BRC: Check that the bank's inward remittance message shows P1009, then generate the e-BRC on the DGFT portal and choose the SAC that corresponds to P1009.⁴

DGFT's eBRC FAQs place e-BRC generation under Services, then eBRC, then Generating eBRC, after you register on the DGFT website and link your Importer Exporter Code (IEC).⁴

How does P1009 affect FIRA, GST and income tax?

The P1009 purpose code states the purpose of the payment on the bank's record; GST, realisation and income tax follow their own rules.⁴ The code matters most where the e-BRC and the SAC you choose must line up with it.⁴

• FIRA: Ask your bank for its inward remittance advice, often called a Foreign Inward Remittance Advice (FIRA), and check that it shows the same purpose code before you rely on it for GST or bank records.
• e-BRC: DGFT describes the e-BRC as its confirmation that the exporter has received payment for the export of goods or services, and says the SAC you choose must correspond to the purpose code.⁴
• GST: A supply is an export of services under section 2(6) of the IGST Act, 2017 when the supplier is in India, the recipient is outside India, the place of supply is outside India, payment is received in convertible foreign exchange (or in Indian rupees where RBI permits), and the two are not merely establishments of a distinct person.⁸ Export of services is a zero rated supply, and a registered person can supply under bond or Letter of Undertaking without paying integrated tax.⁹
• Realisation: Regulation 5(1) of the 2026 Regulations requires the value of exported services to be realised within nine months from the date of invoice, or twelve months where the export is invoiced or settled in Indian rupees.⁷
• Income tax: The sources on this page do not cover income tax, and how a receipt is taxed depends on your facts, so confirm it with a chartered accountant.

For the GST side in more depth, see purpose codes and GST on export of services.

What are the common mistakes with the P1009 purpose code?

The common mistakes with the P1009 purpose code are choosing it for work another code describes, and leaving a wrong code uncorrected after the bank has reported it.⁵⁴

• Using the earlier-list wording: Some websites still show engineering under P1009, which was its meaning in an earlier, withdrawn RBI list; in the current list engineering services are P1014.²⁵
• Leaving a wrong code in place: DGFT's eBRC FAQs say exporters must contact the bank to request a purpose code change, and that banks can amend the inward remittance message (IRM) they report to DGFT.⁴ Send the bank the remittance reference, the code used, the code you need and your invoice.
• Choosing a SAC that does not match: DGFT says exporters must choose the SAC that corresponds to the purpose code when generating an e-BRC.⁴

The full steps are in how to correct a purpose code after payment, and the effects are covered in what happens if you use the wrong purpose code.

Which purpose codes are related to P1009?

The purpose codes related to P1009 are the design and technical codes below, from RBI's list.⁵⁶

To compare every receipt code, see the RBI purpose codes list for exporters, or shortlist codes for your work 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.