Purpose codes

Which purpose code should a digital marketing agency or freelancer use?

Q: What purpose code should an SEO freelancer use for foreign clients?

RBI's purpose code list has no SEO code. SEO sold as part of a marketing campaign usually fits P1007, while technical website work billed as development may fit P0802, which DGFT maps to IT SAC codes. The contract decides which description fits, so confirm the code with your bank before the first payment.

Author:: Editorial team, serviceexportguide.com
Verified by:: Editorial team
Published: 28 October 2026
Last modified: 30 October 2026
Reading time: 5 min read

Short answer

For ad campaigns, paid media and creative advertising work, the matching RBI code is P1007, "Advertising, trade fair service".¹ Marketing strategy and PR fit P1006.¹ Market research fits P1016.¹ DGFT maps sponsorship and brand promotion services to P1099.² DGFT's eBRC rules say two purpose codes cannot be clubbed in one e-BRC unless one is P0103.³

Applies to	Governed by	Deadline	Penalty	Last verified
Digital marketing agencies, freelancers, PR firms and research consultancies paid by foreign clients¹	RBI Circular No. 84 purpose code list; DGFT Purpose Code and SAC Code Mapping and eBRC rules; IGST Act section 13 for GST¹²³⁵	Not applicable	Not applicable	28 October 2026

Digital marketing is a bundle of services: paid ads on search and social, content and creative production, social media management, SEO, email campaigns, influencer work, analytics, strategy and research. RBI's purpose code list predates most of these labels, so an agency or freelancer has to map its work to the nearest description.¹

For the wider list of codes by profession, see purpose codes for freelancers.

What is the purpose code for digital marketing services?

The main purpose code for digital marketing services is P1007, "Advertising, trade fair service", in Annex I to A.P. (DIR Series) Circular No. 84 dated 29 February 2012.¹

SAC 998361: DGFT maps "Advertising Services" to P1007.²
SAC 998362: DGFT maps "Purchase or sale of advertising space or time, on commission" to P1007.²
SAC 998365: DGFT maps "Sale of Internet advertising space" to P1007.²

Campaign management, ad creatives and media buying for a foreign client usually fit P1007.¹²

Which purpose code applies to each kind of marketing work?

Five codes come up for marketing exporters, each with a different RBI description.¹²

Code	Official description	SAC DGFT maps to it	Marketing work it may fit	Best for
P1007	Advertising, trade fair service	998361, 998362, 998365 and others	Paid ads, campaign management, ad creatives, media buying, trade fair work	Performance and creative agencies
P1006	Business and management consultancy and public relations services	998311 (includes marketing management consulting), 998312 (includes public relations)	Marketing strategy retainers, PR, communications advice	Marketing strategists and PR firms
P1016	Market research and public opinion polling service	998371, 998372	Surveys, consumer research, competitor research	Research consultancies
P1099	Other services not included elsewhere	998397 Sponsorship Services & Brand Promotion Services, and many others	Influencer and brand promotion work, other services with no closer code	Creators and influencers
P0802	Software consultancy/implementation (other than those covered in SOFTEX form)	998313, 998314 and others	Website builds, marketing automation or analytics implementation	Agencies that build sites and tools

How do you choose a purpose code for a mixed marketing retainer?

You choose the code for the main service in the contract, and split invoices if the services are genuinely separate.¹

For example, a Jaipur performance-marketing agency running Google and Meta ads for a US e-commerce brand is selling advertising, which points to P1007.¹²
For example, a freelance marketing strategist advising a German SaaS company on positioning, with no campaign execution, fits P1006, whose mapped SAC 998311 names marketing management.²
For example, a research consultancy running customer surveys for a UK retailer fits P1016.¹
For example, a creator paid by a foreign brand for sponsored posts fits P1099 under DGFT's mapping of sponsorship and brand promotion.²
For example, an agency building a Shopify store and running ads for the same client has two services, and separate invoices let each payment carry its own code.¹

Note: SEO, content writing and social media management have no dedicated code. Whether they fall under advertising (P1007), consultancy (P1006) or "other services" (P1099) depends on how the contract describes the work. Confirm with your bank before the first payment.¹

Does the purpose code change GST on digital marketing services?

The purpose code does not change GST on digital marketing services; the IGST Act decides GST. Under section 13(2) of the IGST Act, the place of supply for most services where the recipient is outside India is the recipient's location.⁵

Advertising: advertising services are not carved out of that default in section 13.⁵
Consistency: the purpose code and your invoice SAC should still be consistent, because DGFT only lets exporters attach invoices whose SAC matches the services when generating an e-BRC.³

See purpose codes and GST.

Can a single marketing payment carry two purpose codes?

A single marketing payment cannot be certified under two purpose codes: DGFT's eBRC rules say no two purpose codes can be clubbed to generate a single e-BRC, except that P0103 (advance payment) can be clubbed with other codes.³

In practice the bank records one code per inward remittance, so mixed work is easier to report when it is invoiced and paid separately.³

Which purpose codes should a marketing exporter avoid?

A marketing exporter should avoid codes that look plausible for marketing work but describe something else in RBI's list.¹

Code	Official description	Why a marketer avoids it	Best for
P0807	Off-site Software Exports	A software code	Software exporters
P1003	Operational leasing services (other than financial leasing) without operating crew, including charter hire- Airlines companies	Airline leasing	Airline lessors
P1019	Commission agent services	Earning commission as an agent	Commission agents
P1301	Inward remittance from Indian non-residents towards family maintenance and savings	Family support	Families of Indian non-residents
P1302	Personal gifts and donations	Gifts	Gift recipients

If a client or platform suggests one of these, ask your bank before accepting the payment.¹ See P1003 vs P1006, and purpose code for design services if your agency also sells brand and creative design.

What happens if a marketing payment carries the wrong purpose code?

If a marketing payment carries the wrong purpose code, ask the bank that credited the payment to amend it.⁴

Amendment: DGFT's FAQs say exporters must contact the bank to request purpose code changes.⁴
Steps: see how to correct a purpose code after payment.
Effects: see wrong purpose code consequences.

What are the common mistakes with purpose codes for digital marketing services?

The common mistakes with purpose codes for digital marketing services come from treating every marketing invoice as the same service.¹

Research under P1007: market research has its own code, P1016.¹
Strategy under P1007: strategy-only engagements fit P1006.¹²
One code for ads and builds: separate invoices let each payment carry its own code.³
Mismatched SAC: the invoice SAC should appear with the purpose code in DGFT's mapping.²³

How did we verify this?

We checked this page against the sources below on 30 October 2026. Read our methodology or report an error.

Frequently asked questions

What is the difference between purpose codes P1007 and P1016?+

P1007 is "Advertising, trade fair service", while P1016 is "Market research and public opinion polling service", and RBI's 2012 list keeps them as two separate codes.¹ A campaign for a foreign brand fits P1007, and a customer survey or competitor study for a foreign client fits P1016. Confirm the code with your bank.

What purpose code should an SEO freelancer use for foreign clients?+

RBI's purpose code list has no SEO code.¹ SEO sold as part of a marketing campaign usually fits P1007, while technical website work billed as development may fit P0802, which DGFT maps to IT SAC codes.¹² The contract decides which description fits, so confirm the code with your bank before the first payment.

What purpose code fits influencer or brand promotion income from a foreign brand?+

DGFT maps "Sponsorship Services & Brand Promotion Services" (SAC 998397) to P1099, "Other services not included elsewhere".² An influencer paid by a foreign brand for sponsored posts therefore usually fits P1099. If the creator produces an advertisement for the brand to run, P1007 may describe the payment more closely.

Can a digital marketing agency use one purpose code for all foreign clients?+

A digital marketing agency can use one purpose code for all clients only if every invoice is for the same kind of work.¹ DGFT's eBRC rules say two purpose codes cannot be clubbed in one e-BRC unless one is P0103, so an agency selling both ads and software builds may need different codes on different invoices.³

Which DGFT SAC codes map to purpose code P1007?+

DGFT maps P1007 to SAC entries including 998361 "Advertising Services", 998362 "Purchase or sale of advertising space or time, on commission" and 998365 "Sale of Internet advertising space".² An agency invoicing under one of these SAC codes can match the invoice to a P1007 receipt when it generates an e-BRC.

Does the purpose code decide GST on digital marketing for foreign clients?+

The purpose code does not decide GST on digital marketing for foreign clients; the IGST Act does. Under section 13(2), the place of supply for most services where the recipient is outside India is the recipient's location, and advertising services are not carved out of that default in section 13.⁵

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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