What is purpose code P1102?

Purpose code P1102 does not appear in the current list of RBI receipt purpose codes. HDFC Bank's and DBS Bank India's reproductions of the list go from P1101 to P1103, and DGFT's purpose code to SAC mapping has no P1102 entry.³⁵⁶

The code still turns up on older forms and websites. This page explains what it meant and which current code to use instead.

What did the P1102 purpose code cover?

The P1102 purpose code covered personal and cultural services in an earlier RBI list, now marked "Withdrawn" on the RBI website. That list described P1102 as: "Personal, cultural services such as those related to museums, libraries, archives and sporting activities and fees for correspondence courses of Indian Universities/Institutes".²

The current list, which traces back to A.P. (DIR Series) Circular No. 84 dated 29 February 2012, splits those purposes across separate codes in group P11, "Personal, Cultural & Recreational services".¹⁵ RBI's annex PDF showed a captcha page when this page was checked, so the current list is taken from the HDFC Bank and DBS Bank India reproductions, which match each other.⁵⁶

When should you use the P1102 purpose code?

You should not use the P1102 purpose code for a new receipt, because it is not in the current RBI receipt list.⁵⁶ Anyone whose bank, platform or form still offers P1102 should pick the current code that matches the payment.⁵

• Earlier list only: P1102 appears in the earlier, withdrawn RBI list.²
• No current entry: HDFC Bank's and DBS Bank India's lists go from P1101 to P1103.⁵⁶
• No SAC mapping: DGFT's purpose code to SAC mapping (Version 1.0, 10 November 2023) has no entry for P1102.³

If a payment has already been credited under P1102, ask the bank that received it which current code it reported.⁴

Who used the P1102 purpose code, and which code do they use now?

The P1102 purpose code was meant for museums, libraries, archives, sporting activities and correspondence course fees of Indian universities and institutes.² The replacements in group P11 are:⁵

• Online tutors, coaching institutes and universities: P1107, "Educational services (e.g. fees received for correspondence courses offered to non-resident by Indian institutions)".⁵ DGFT maps education SACs, including "Commercial training and coaching services" (999293), to P1107.³
• Museums, libraries and archives: P1105, "Museums, library and archival services".⁵
• Sports coaches, athletes and sporting events: P1106, "Recreation and sporting activity services".⁵
• Other personal, cultural and recreational services: P1109, "Other Personal, Cultural & Recreational services".⁵

Each of these codes describes the payment more precisely than the earlier P1102 did.⁵

What transactions did P1102 cover, and where do they go now?

Transactions that P1102 covered in the earlier list now go to the matching current code in group P11.²⁵ Each example below names the code to compare:

• Online classes: For example, a tutor teaching students abroad over video calls would compare P1107.⁵
• Correspondence course: For example, an Indian institute receiving fees from a non-resident for a distance course would compare P1107, whose description names correspondence courses.⁵
• Archive research: For example, an Indian archive paid by a foreign university for access or digitisation work would compare P1105.⁵
• Yoga classes: For example, a yoga instructor teaching classes online would compare P1107 and P1109 with the bank.⁵

Which SAC codes does DGFT map to the P1102 purpose code?

DGFT's purpose code to SAC mapping (Version 1.0, 10 November 2023) has no entry for P1102, because the code is not in the current list.³ DGFT says exporters generating an e-BRC must choose the SAC that corresponds to the purpose code, so use the mapping entry for the replacement code, such as P1107.⁴

When should you not use the P1102 purpose code?

You should not use the P1102 purpose code at all for current receipts; the table shows the current code for each kind of payment it used to cover.⁵⁶

Where a payment could fit two of these codes, describe the service clearly on the invoice and agree the code with the bank.

What documents are required for a payment that a form labels P1102?

A payment that a form labels P1102 needs the same documents as any export of services under its current code: 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

Exporters of services other than software may file the EDF on or before the date payment is received instead.⁷

How do you declare a payment that used to fall under P1102?

You declare a payment that used to fall under P1102 by choosing the matching current code, telling your bank that code, and carrying it through to the EDF and the e-BRC.⁵⁴⁷

1. Stop using P1102: Treat P1102 as an earlier-list code and pick a current group P11 code instead.²⁵
2. Match the work to a current code: Compare the payment with P1105, P1106, P1107 and P1109, for example P1107 for teaching students abroad.⁵
3. Give the bank the current purpose code: Tell your bank the current purpose code 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 the current code, then generate the e-BRC on the DGFT portal and choose the SAC that corresponds to that code.⁴

How does a P1102 label affect FIRA, GST and income tax?

A P1102 label mainly affects the e-BRC, because DGFT's mapping has no SAC for P1102 and the SAC must correspond to the purpose code.³⁴ GST, realisation and income tax follow their own rules.

• FIRA: Ask your bank for its inward remittance advice, often called a Foreign Inward Remittance Advice (FIRA), and check which current purpose code it shows.
• e-BRC: Ask the bank to report a current code, such as P1107, before you generate the e-BRC, since DGFT says banks can amend the inward remittance message.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.

What are the common mistakes with the P1102 purpose code?

The common mistakes with the P1102 purpose code are using it at all, and leaving a P1102 receipt uncorrected.⁵⁴

• Copying an old list: Websites and forms that still offer P1102 use the earlier, withdrawn RBI list.²
• Leaving a wrong code in place: If a payment was credited under P1102, ask the bank that received it which current code it reported. 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.

Which purpose codes are related to P1102?

The purpose codes related to P1102 are the current group P11 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.