Which purpose code should a consultant use for payments from foreign clients?
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Short answer
For management, strategy, HR, operations or public relations consulting, the matching RBI code is P1006, "Business and management consultancy and public relations services".1 Software consultancy is P0802.1 Legal advice is P1004, accounting P1005 and tax consulting P1015.1 DGFT's "Services > IT" e-BRC category accepts only P0802, P0803, P0807 and P0103.3
| Applies to | Governed by | Deadline | Penalty | Last verified |
|---|---|---|---|---|
| Consultants and consulting firms receiving fees from foreign clients1 | RBI Circular No. 84 purpose code list; DGFT Purpose Code and SAC Code Mapping and eBRC rules123 | Not applicable | Not applicable | 28 October 2026 |
"Consulting" covers very different work: a management consultant restructuring a client's operations, an IT consultant scoping a cloud migration, a lawyer advising on a contract, a chartered accountant reviewing books, or an engineer advising on a plant design. RBI's purpose code list has a separate code for most of these.1
For the codes for every kind of service, see purpose codes for freelancers.
What is the purpose code for consulting services?
The purpose code for general business consulting services is P1006, "Business and management consultancy and public relations services", in Annex I to A.P. (DIR Series) Circular No. 84 dated 29 February 2012.1
- SAC 998311: DGFT maps P1006 to management consulting, including financial, strategic, human resources, marketing, operations and supply chain management.2
- SAC 998312: DGFT also maps P1006 to business consulting, including public relations.2
- Starting point: a strategy adviser, an HR or operations consultant, a marketing strategy consultant or a PR firm would usually start with P1006.2
Specialist consultants usually have a closer match than P1006.1
Which purpose code applies to each kind of consultant?
Each kind of consultant has a code in RBI's list, and DGFT links consulting SAC entries to each code.12
| Kind of consulting | Code | Official description | Consulting SAC mapped by DGFT | Best for |
|---|---|---|---|---|
| Management, strategy, HR, operations, PR | P1006 | Business and management consultancy and public relations services | 998311, 998312 | Management consultants and PR firms |
| Software and IT consulting | P0802 | Software consultancy/implementation (other than those covered in SOFTEX form) | 998313 (also mapped to P0807) | IT consultants |
| Hardware and IT infrastructure | P0801 | Hardware consultancy/implementation | 998315, 998316, 998319 | Infrastructure consultants |
| Legal advice | P1004 | Legal services | 998211, 998212 (legal advisory and representation) | Lawyers |
| Accounting, audit, bookkeeping | P1005 | Accounting, auditing, book keeping services | 998221, 998222 | Accountants and bookkeepers |
| Tax advice | P1015 | Tax consulting services | 998231, 998232 | Tax advisers |
| Engineering advice | P1014 | Engineering Services | 998331, 998393 | Engineering consultants |
| Architectural advice | P1009 | Architectural services | 998321 | Architects |
| Research and development | P1008 | Research & Development services | 998393 | R&D consultants |
| Scientific and technical consulting | P1022 | Other Technical Services including scientific/space services. | 998393 | Scientific consultants |
| Market research | P1016 | Market research and public opinion polling service | 998371 | Market research firms |
DGFT maps SAC 998393, "Scientific and technical consulting services", to three codes (P1014, P1008 and P1022), so a technical consultant has more than one valid option and should ask the bank which it prefers.2
How do you choose a purpose code when consulting work fits more than one code?
You choose the code that describes the main service in the contract or statement of work, whatever your job title.1
- Read what the invoice says you delivered: "Go-to-market strategy" points to P1006; "Salesforce implementation" points to P0802.12
- Check the SAC on your GST invoice: DGFT says that for service exports, exporters can only attach invoices with SAC codes matching the description of the services, and its mapping lists which SAC goes with which purpose code.23
- Split genuinely separate services: if a contract has separate fees for strategy and for software build, ask the client to pay separate invoices so each payment can carry its own code. A single e-BRC cannot club two purpose codes unless one is P0103.3
- Ask the bank: the authorised dealer (AD) bank reports the code to RBI, so its view decides what appears on your inward remittance record.1
- Check the credit advice: confirm the code and ask for an amendment if it differs.4
Note: Where the contract is ambiguous, for example "digital transformation advisory" that includes both strategy and software, the choice depends on the contract terms. Confirm with your bank, and with a chartered accountant for the GST side.
Which DGFT e-BRC rules apply to consulting receipts?
DGFT's eBRC rules apply to consulting receipts in three ways: the IT category is limited, the invoice SAC must match, and only P0103 can be clubbed.3
| Rule | What DGFT says | Best for |
|---|---|---|
| IT category | "Services > IT" accepts only P0802, P0803, P0807 and P01033 | IT consultants |
| SAC match | Exporters can only attach invoices whose SAC matches the services3 | Every consultant generating an e-BRC |
| Excluded codes | No e-BRC for P0101 and P01083 | Checking a goods code on a services receipt |
| Clubbing | Two purpose codes cannot share one e-BRC unless one is P01033 | Consultants with advances |
| Consultancy codes | DGFT's FAQs point to the eBRC generation rules4 | Consultants checking eligibility |
The rules do not list P1006 as excluded.3 Check the rules on the DGFT portal when you generate the e-BRC, and see e-BRC on DGFT.
What happens if a consulting payment carries the wrong purpose code?
If a consulting payment carries the wrong purpose code, the receipt may not fit the e-BRC category you need until the bank amends it.34
- IT consultants on P1006: P1006 is outside DGFT's "Services > IT" category.3
- Amendment: DGFT's FAQs say exporters must contact the bank to request purpose code changes.4
- Next steps: see how to correct a purpose code after payment.
Which consulting payments arrive with a fixed purpose code?
Consulting payments through some marketplaces arrive with a code the marketplace's processor sets. Upwork says its India payouts are hardcoded to P0103 or P1006, and that it does not control which is used.5
- Software consultants: a software consultant paid under P1006 may need a code change through their own bank before generating an IT services e-BRC.35
- Management consultants: a consultant whose work matches P1006 may not need any change.15
See purpose code for Upwork payments.
What are the common mistakes with purpose codes for consulting services?
The common mistakes with purpose codes for consulting services come from treating every consulting fee as P1006.1
- IT work under P1006: software consultancy has its own code, P0802.1
- Tax advice under P1005: tax consulting is P1015.1
- Confusing P1003 with P1006: P1003 is operational leasing without operating crew for airline companies.1 See P1003 vs P1006.
- One code for mixed contracts: separate invoices let each payment carry its own code.3
- Mismatched SAC: the invoice SAC and the purpose code should appear together in DGFT's mapping.2
How did we verify this?
We checked this page against the sources below on 30 October 2026. Read our methodology or report an error.
- [1]RBI: Annex I to A.P. (DIR Series) Circular No. 84 dated 29 February 2012, Purpose Codes for Reporting under FETERS, Part B (receipt purposes)
- [2]DGFT: Purpose Code and SAC Code Mapping, Version 1.0, 10 November 2023
- [3]DGFT: eBRC generation rules, General Guidelines for Generating eBRC (last updated 26 March 2024)
- [4]DGFT: FAQs (Self-Generation of eBRC), Version 1.0, March 2024, questions 25, 38 and 84
- [5]Upwork Help: How to understand and request your FIRC from Upwork (checked 28 October 2026)
Frequently asked questions
Is IT consulting coded P1006 or P0802?+
IT consulting fits P0802 more closely than P1006. RBI's list has a specific code for software consultancy, P0802, and DGFT maps IT consulting and support services (SAC 998313) to P0802 and P0807, while P1006 is mapped to management consulting and business consulting SAC entries.12 Confirm the code with your bank before the first payment.
What is the purpose code for tax consulting fees from a foreign client?+
The purpose code for tax consulting fees from a foreign client is P1015, "Tax consulting services", in RBI's receipt list.1 Accounting, auditing and bookkeeping are a separate code, P1005, so a firm that bills a foreign client separately for bookkeeping and for tax advice may need two codes on two invoices.
Can a consultant generate an e-BRC for consulting receipts?+
DGFT's FAQs point exporters to its eBRC generation rules when asked about consultancy purpose codes.4 Those rules restrict the "Services > IT" category to P0802, P0803, P0807 and P0103, require the invoice SAC to match the service, and name P0101 and P0108 as the codes that cannot be used at all.3
Can a consultant use one purpose code for all foreign clients?+
A consultant can use one purpose code for all foreign clients only if all the work is the same type. If you bill one client for strategy and another for software implementation, the RBI descriptions point to different codes, P1006 and P0802, and each payment should carry the code for its own invoice.1
Which purpose code fits a scientific or technical consultant?+
DGFT maps SAC 998393, "Scientific and technical consulting services", to three codes: P1014 (Engineering Services), P1008 (Research & Development services) and P1022 (Other Technical Services including scientific/space services).12 A technical consultant therefore has more than one valid option and should ask the bank which code it prefers.
What purpose code fits a market research consultant?+
A market research consultant fits P1016, "Market research and public opinion polling service", in RBI's receipt list.1 DGFT maps market research services (SAC 998371) to P1016.2 Strategy advice that uses research findings may fit P1006 instead, so the main deliverable in the contract decides which of the two codes applies.
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
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