DGFT Clarifies SEIS Incentive not Applicable to Education Services Rendered by Indian Institutes to NRIs under FTP 2015-20

SEIS Benefits are not eligible for Services given to Indian Students Sponsored by NRIs, since such Category of Students cannot be Considered as Foreign Consumers

[DGFT Policy Circular No. 13/2015-2020 Dated 05.10.2018]

Subject: Eligibility of firms providing educational services to NRI Students under SEIS

The Directorate has received references from members of trade seeking clarification on eligibility of firms providing educational services to NRI students for benefits under the Services Exports from India Scheme (SEIS).

2. The matter has been examined in this Directorate in consultation with the Department of Commerce. It is clarified that for the purpose of claim of SEIS benefits under Appendix 3D of SEIS, Serial no. 4-A/B/C or D, the educational services rendered by Indian Institutes to NRIs are eligible for SEIS benefits under the FTP 2015-20. It is also clarified that while educational services provided to NRI students (who constitute foreign consumers) would be eligible under the SEIS, services given to Indian students sponsored by NRIs would not be eligible, since such category of students cannot be considered as foreign consumers.

3. This Policy circular is issued with the approval of the DGFT.

(Issued from F. No. 01/61/180/154/AM18/PC3)