What Is the P1101 Purpose Code?

The P1101 purpose code covers money received from abroad for audio-visual and related services. RBI gives motion picture and video tape production, distribution and projection services as examples. RBI lists P1101 in group 11, Personal, Cultural & Recreational services. Radio and television services, entertainment services and licensing of films each have their own codes. AD banks report the chosen code under FETERS, as set out in A.P. (DIR Series) Circular No. 84 of February 29, 2012. Regulation 18(2) of the 2026 Export and Import Regulations keeps this FETERS reporting in place.

P1101 vs P0902: P0902 is "Receipts for use, through licensing arrangements, of produced originals or prototypes (such as manuscripts and films), patents, copyrights, trademarks, industrial processes, franchises etc." in the intellectual property group. If the foreign party pays to produce, distribute or screen audio-visual work, P1101 is the closer match. If it pays for a licence to use an existing film or other original, P0902 is the closer match.

Use the P1101 purpose code when a foreign client pays you for audio-visual production, distribution or projection work. Typical cases are video production for an overseas brand, film production services, post-production work and distribution of motion pictures. The deciding question is what your invoice and contract describe. Group 11 of the RBI purpose code list has separate codes for related services, so check the alternatives below before you choose P1101.

• Use P1103 instead: Use P1103 (Radio and television production, distribution and transmission services) when the work is radio or television production or transmission.
• Use P1104 instead: Use P1104 (Entertainment services) when the client pays for performances or entertainment rather than audio-visual production.
• Use P0902 instead: Use P0902 when the foreign party pays for a licence to use an existing film or other original under a licensing arrangement.

The P1101 purpose code is used by Indian residents who sell audio-visual services to clients outside India, such as video production houses, film and animation studios, post-production freelancers and film distributors. The Indian recipient of the payment declares P1101 to the AD bank or payment provider that credits the foreign currency.

• For example, a Mumbai video production company shoots a corporate film for a German client and receives the fee under P1101.
• For example, a freelance video editor in Kochi edits footage for a Canadian production house and declares P1101.
• For example, an Indian film distributor receives payment from an overseas cinema chain for distributing and screening a motion picture and uses P1101.
• For example, a Hyderabad animation studio produces a short film for a UK client and is paid under P1101.

• The work is radio or television production or transmission. Use P1103 (Radio and television production, distribution and transmission services).
• The client pays for live performances or other entertainment. Use P1104 (Entertainment services).
• The client pays a licence fee to use an existing film, manuscript or copyright. Use P0902 (Receipts for use, through licensing arrangements, of produced originals or prototypes (such as manuscripts and films), patents, copyrights, trademarks, industrial processes, franchises etc.).
• The work is software development, not audio-visual production. Use P0802 (Software consultancy/implementation (other than those covered in SOFTEX form)).

For the P1101 purpose code, the core documents are the invoice, the contract or engagement letter, and an Export Declaration Form (EDF). Under Regulation 3(2) of the 2026 Export and Import Regulations, in force from October 01, 2026, an exporter of services must furnish an EDF with the full export value. For services other than software, the EDF may be submitted on or before the date of receipt of payment. This changes paragraph B.7 of the Master Direction, superseded by A.P. (DIR Series) Circular No. 20, which let such services be exported without a declaration.

• Invoice: Raise an invoice naming the foreign client and describing the audio-visual service, the project or period covered, the amount and the currency.
• Contract: Keep the production agreement, statement of work, distribution agreement or email confirmation that shows the scope of the work.
• EDF: Submit the Export Declaration Form to an Authorised Dealer in the DTA, or to the SEZ Development Commissioner in an SEZ. One EDF can cover all services exported to one or more recipients in a month. SOFTEX did not apply to this type of service.
• Work evidence: Keep delivery records such as final cut approvals, delivery receipts or screening schedules, in case the bank or a tax officer asks what was supplied.
• Bank requests: Your AD bank may ask for KYC details or the remitter's details. Under Regulation 4(2), invoices up to ₹10 lakh can be closed in EDPMS on your declaration that the payment has been realised.

1. Check the invoice and contract to confirm the payment is for audio-visual production, distribution or projection services for a foreign client.
2. Open the inward payment in your bank or payment provider's portal, app or branch form when the foreign currency arrives or when you are asked for the purpose.
3. Select P1101 from the purpose code list, or write the code and its description if the form asks for text.
4. Attach or keep ready the invoice, contract and Export Declaration Form, and add the invoice number in any remarks field so the payment can be matched.
5. Confirm the code shown on the credit advice or inward remittance certificate is P1101, and ask your bank or payment provider to correct it if it is wrong.

• FIRA/FIRC: The inward remittance advice or certificate your bank or payment provider issues normally records the purpose of the payment. Keep it with the matching invoice. Check with your AD bank on the exact format it issues.
• GST status: Audio-visual work for a foreign client is an export of services only if all five conditions in section 2(6) of the IGST Act are met. These include the place of supply being outside India, which can depend on the type of service, so confirm with a tax professional. A zero rated supply under section 16(1)(a) of the IGST Act can be made under a Letter of Undertaking filed as FORM GST RFD-11.
• Zero rating: Export of services is a zero rated supply under section 16(1)(a) of the IGST Act, and input tax credit may be availed for it under section 16(2).
• LUT: Section 16(3) allows a registered person to make zero rated supplies without payment of integrated tax under bond or Letter of Undertaking. The LUT is filed as FORM GST RFD-11 on the GST portal.
• Income tax: The purpose code does not change how the income is taxed. Receipts for this service are part of your income and are reported in your return. The Income-tax Act, 2025 replaced the 1961 Act from 01.04.2026. Take advice from a tax professional on the correct head and return form.
• Realisation: Under Regulation 5(1)(a) of the 2026 Regulations, the export value of services must be realised and repatriated within nine months from the date of invoice, or twelve months where the export is invoiced or settled in Indian rupees. The September 22, 2026 amendment cut these from fifteen and eighteen months. Your AD bank may extend the period on request.

• Licence fees: Declaring P1101 for a licence fee on an existing film. RBI lists that under P0902, which covers licensing arrangements.
• Broadcast work: Using P1101 for radio or television production, which RBI lists under P1103.
• Software work: Declaring P1101 for app or software development because the product has video content, where P0802 describes the service.
• Catch-all code: Using P1099 (Other services not included elsewhere) when P1101 describes the audio-visual service.
• Personal codes: Selecting a transfer code such as P1302 (Personal gifts and donations) for production fees, which misstates the nature of the receipt.
• No EDF: Assuming audio-visual work needs no declaration. From October 01, 2026, Regulation 3(2) requires an EDF for services, filed on or before the date of receipt of payment for services other than software.

The code, its official description and every rule on this page are linked to RBI and other official sources, checked on the dates below.

1. RBI: Guidelines for Submission of Data, Foreign Exchange Transactions Electronic Reporting System (FETERS), purpose code list for receipts, Annex purpose codes, receipts, Group 11 Personal, Cultural & Recreational services: P1101, P1103, P1104, P1105, P1106, P1107, P1109; Group 09 P0902; Group 08 P0802; Group 13 P1302 (checked 9 Oct 2026)
2. RBI A.P. (DIR Series) Circular No. 84 dated February 29, 2012: Compilation of R-Returns, Reporting under FETERS, Paragraph 3: AD banks to report all foreign exchange transactions as per the revised purpose code list from April 2012 (checked 9 Oct 2026)
3. RBI Notification No. FEMA 23(R)/2026-RB: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (amended up to September 22, 2026), Regulation 1(2) (in force from October 01, 2026); 2(1)(f) (specified authority for services other than software); 3(2) and 3(2)(b) (EDF for services, on or before receipt of payment for non-software services); 4(2) (EDPMS closure up to ₹10 lakh); 5(1)(a) (nine months from invoice date, as amended on September 22, 2026); 18(2) (FETERS reporting) (checked 9 Oct 2026)
4. RBI A.P. (DIR Series) Circular No. 20 dated January 16, 2026: Export and Import of Goods and Services, Paragraphs 4 and 7 and Annex A: Master Direction on Export of Goods and Services and listed circulars, including the SOFTEX circulars, superseded from October 01, 2026 (checked 9 Oct 2026)
5. RBI: Export Declaration Form, Annex to the 2026 Regulations, Part 2B (details of services provided to multiple recipients) and Part 5 (certification by Custom, SEZ, Authorised Dealer or STPI) (checked 9 Oct 2026)
6. RBI Master Direction: Export of Goods and Services (updated as on July 17, 2026; superseded from October 01, 2026), Superseded from October 01, 2026; cited only to explain the earlier rule in paragraph B.7 (export of services without a specified form) (checked 9 Oct 2026)
7. IGST Act, 2017, Section 2: Definitions (CBIC tax information portal), Section 2(6): definition of export of services (checked 9 Oct 2026)
8. IGST Act, 2017, Section 16: Zero rated supply (CBIC tax information portal), Section 16(1)(a), 16(2) and 16(3): zero rated supply, input tax credit, supply under bond or Letter of Undertaking (checked 9 Oct 2026)
9. GST Portal user manual: Furnishing of Letter of Undertaking (FORM GST RFD-11), Filing path Services > User Services > Furnish Letter of Undertaking (LUT) (checked 9 Oct 2026)
10. Income Tax Department e-filing portal: Objective and scope of the New Act, Repeal of the 1961 Act on 01.04.2026 and the tax year concept (checked 9 Oct 2026)