What is purpose code P1101?

Purpose code P1101 is the audio-visual code in RBI's group P11, Personal, Cultural & Recreational services. It covers motion picture and video production, distribution and projection.⁴⁵

It is the closest code for many creative exporters who make video, audio or photographs for clients abroad.

What does the P1101 purpose code cover?

The P1101 purpose code covers motion picture and video production, distribution and projection, and related audio-visual services. RBI's receipt purpose code list describes P1101 as: "Audio-visual and related services like Motion picture and video tape production, distribution and projection services."⁴⁵ DGFT's purpose code to SAC mapping reproduces the same wording.² P1101 sits in group P11, "Personal, Cultural & Recreational services".⁴

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.⁴⁵

When should you use the P1101 purpose code?

Use the P1101 purpose code when a foreign client pays you to produce, edit, distribute or project audio-visual work.⁴ DGFT's mapping adds photography, sound recording and online audio and video content.²

• Production: "Motion picture, videotape, television and radio programme production services" (999612) is mapped to P1101.²
• Post-production: "Audiovisual post-production services" (999613) is mapped to P1101.²
• Photography and audio: Photography and videography SACs and sound recording are mapped to P1101.²

If more than one description could fit, confirm P1101 with your bank before the payment is credited.⁴

Who uses the P1101 purpose code?

P1101 fits Indian exporters paid for audio-visual production or distribution.⁴ DGFT's mapping links it to "Motion picture, videotape, television and radio programme production services" (999612), "Audiovisual post-production services" (999613), distribution and projection, sound recording, photography and videography SACs, and online audio and video content.²

• Video editors: Editors cutting videos for clients abroad.
• Animation studios: Studios producing explainer or entertainment films.
• Production houses: Teams shooting commercials in India for foreign brands.
• Photographers: Photographers on event or product shoots, where DGFT's photography SACs apply.²
• Sound studios: Studios recording voice-overs for foreign producers.

What transactions are covered under P1101?

Transactions covered under P1101 are fees for producing, editing, distributing or projecting audio-visual work, and related photography and sound work.⁴² Each example below fits the description:

• Video editing: For example, a video editor cuts promotional videos for a US company.
• Animation: For example, an animation studio produces an explainer film for a European client.
• Commercial shoot: For example, a production house shoots a commercial in India for a foreign brand.
• Photo or voice work: For example, a photographer covers a product shoot for an overseas client, or a sound studio records voice-overs for a foreign producer, where DGFT's SACs apply.²

Which SAC codes does DGFT map to the P1101 purpose code?

DGFT's purpose code to SAC mapping (Version 1.0, 10 November 2023) lists these Services Accounting Codes (SAC) against P1101, among others where noted:²

The mapping lists 13 more SAC codes against P1101; see the DGFT file for the full list.²

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.³ The mapping is many-to-many, so the same SAC can appear against several purpose codes.²

When should you not use the P1101 purpose code?

Do not use the P1101 purpose code for licensing finished work you own, or for radio, television or entertainment services that have their own codes.⁴ Each case below names the code to compare:

• Licensing a finished film: Licensing a finished film or footage you own, rather than producing it to order, is described by P0902.⁴
• Radio and television: Radio and television production is P1103.⁴
• Entertainment: Entertainment services are P1104.⁴
• Platform payouts: For platform payouts, see purpose code for YouTube income.

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 P1101?

A payment under P1101 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.⁶³ 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.⁶

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.⁶ Exporters of services other than software may file the EDF on or before the date payment is received instead.⁶

How do you declare the P1101 purpose code?

You declare the P1101 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.³⁶ The steps below follow that order.

1. Match the work to the P1101 description: Compare what the foreign client pays for with the RBI description of P1101 and the neighbouring codes.⁴
2. Describe the service on the invoice: Describe the service on the export invoice in words that match the P1101 description, so the bank can see why the code fits.⁴
3. Give the bank the P1101 purpose code: Tell your bank that the purpose of the inward remittance is P1101 when the payment arrives, using the bank's own inward remittance process.³
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.⁶
5. Check the IRM and generate the e-BRC: Check that the bank's inward remittance message shows P1101, then generate the e-BRC on the DGFT portal and choose the SAC that corresponds to P1101.³

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).³

How does P1101 affect FIRA, GST and income tax?

The P1101 purpose code states the purpose of the payment on the bank's record; GST, realisation and income tax follow their own rules.³ The code matters most where the e-BRC and the SAC you choose must line up with it.³

• 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.³
• 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.⁷ Export of services is a zero rated supply, and a registered person can supply under bond or Letter of Undertaking without paying integrated tax.⁸
• 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.⁶
• 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 P1101 purpose code?

The common mistakes with the P1101 purpose code are choosing it for work another code describes, and leaving a wrong code uncorrected after the bank has reported it.⁴³

• Treating a licence as a production fee: Royalties or licence fees for footage you already own fit P0902, while P1101 describes work made to order.⁴
• 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.³ 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.³

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 P1101?

The purpose codes related to P1101 are the media and cultural codes below, from RBI's list.⁴⁵

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.