What is purpose code P1019?

Purpose code P1019 is the commission agent code in RBI's group P10, Other Business Services.⁵⁶ It is also the code most often described wrongly online, because its meaning changed between RBI lists.²

This page sets out the current meaning, the old one, and the codes to compare.

What does the P1019 purpose code cover?

The P1019 purpose code covers commission agent services, a meaning that changed between RBI lists. RBI's receipt purpose code list describes P1019 as: "Commission agent services".⁵⁶ DGFT's purpose code to SAC mapping reproduces the same wording.³ P1019 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An earlier RBI list, now marked "Withdrawn" on the RBI website, used P1019 for "Other services not included elsewhere".² In the current list that residual description belongs to P1099, and P1019 means commission agent services.⁵⁶ If a website or old form tells you P1019 is a catch-all, it is using the earlier list.

When should you use the P1019 purpose code?

Use the P1019 purpose code when an overseas principal pays you commission as its agent, and the commission is not specifically on exports or imports of goods.⁵ The RBI list does not define commission agent services further.⁵

• You act as an agent: You arrange business for a principal abroad and are paid commission for it.⁵
• Not trade commission: Commission on exports or imports of goods has its own code, P1002.⁵
• Customs and forwarding agents: DGFT maps customs house agent and clearing and forwarding SACs to P1019.³

If more than one description could fit, confirm P1019 with your bank before the payment is credited.⁵

Who uses the P1019 purpose code?

P1019 fits Indian exporters paid as commission agents.⁵ DGFT's mapping links P1019 to "Customs House Agent services" (996712) and "Clearing and forwarding services" (996713).³ The RBI list does not define commission agent services further.⁵

• Commission agents: Agents paid by an overseas principal for business they arrange.
• Customs house agents: Agents whose services DGFT maps to SAC 996712.³
• Clearing and forwarding agents: Agents whose services DGFT maps to SAC 996713.³

What transactions are covered under P1019?

Transactions covered under P1019 are commission payments to agents acting for principals abroad.⁵ Each example below fits the description:

• Agency commission: For example, an Indian agent is paid commission by an overseas principal for business it arranges.
• Customs clearance: For example, a customs house agent is paid by a foreign shipper, where DGFT's mapping applies.³
• Forwarding: For example, a clearing and forwarding agent is paid by an overseas logistics company, where DGFT's mapping applies.³
• Service referrals: For example, an agent in India earns commission from a foreign education provider for each student it refers, where the bank agrees the code fits.

Which SAC codes does DGFT map to the P1019 purpose code?

DGFT's purpose code to SAC mapping (Version 1.0, 10 November 2023) lists these Services Accounting Codes (SAC) against P1019:³

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 P1019 purpose code?

Do not use the P1019 purpose code as a catch-all, or for commission on trade in goods.⁵ Each case below names the code to compare:

• Commission on exports or imports: Commission specifically on exports or imports of goods has its own code, P1002.⁵
• Work no code describes: A freelancer or agency whose work fits no specific code should look at P1099, not P1019.⁵
• Trading services: Wholesale and retailing trade services are P1020.⁵
• Consulting fees: Business and management consultancy is P1006.⁵

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 P1019?

A payment under P1019 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 P1019 purpose code?

You declare the P1019 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 P1019 description: Compare what the foreign client pays for with the RBI description of P1019 and the neighbouring codes.⁵
2. Describe the service on the invoice: Describe the service on the export invoice in words that match the P1019 description, so the bank can see why the code fits.⁵
3. Give the bank the P1019 purpose code: Tell your bank that the purpose of the inward remittance is P1019 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 P1019, then generate the e-BRC on the DGFT portal and choose the SAC that corresponds to P1019.⁴

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 P1019 affect FIRA, GST and income tax?

The P1019 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 P1019 purpose code?

The common mistakes with the P1019 purpose code are choosing it for work another code describes, and leaving a wrong code uncorrected after the bank has reported it.⁵⁴

• Using P1019 as other services: Old forms and websites that treat P1019 as a catch-all use the earlier, withdrawn RBI list; the current residual code is P1099.²⁵
• 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 P1019?

The purpose codes related to P1019 are the commission, trade and residual codes in group P10, listed 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.