What Is the P1102 Purpose Code?

The P1102 purpose code is not a listed code. In RBI purpose code list, group 11 is Personal, Cultural & Recreational services, and it jumps from P1101 to P1103. If a form, template or older document shows P1102, do not guess its meaning. Pick the listed code that describes your service, and ask your AD bank if you are unsure. AD banks report codes under FETERS, as set out in A.P. (DIR Series) Circular No. 84 of February 29, 2012. Under Regulation 18(2) of the 2026 Export and Import Regulations, FETERS reporting continues.

P1102 vs P1109: P1109 is "Other Personal, Cultural & Recreational services", the catch-all of group 11. If your service is personal, cultural or recreational and no other group 11 code describes it, P1109 is the listed option. It is not a replacement for P1102, which is not in the list.

When P1102 is not on the list, use the group 11 code whose description matches your service. For video and film work, see P1101. For radio and television, P1103. Entertainment is P1104, sport and recreation P1106, education P1107 and health P1108. Check the RBI purpose code list wording before you choose.

• Use P1101 instead: Use P1101 (Audio-visual and related services like Motion picture and video tape production, distribution and projection services.) for film and video production or distribution.
• Use P1104 instead: Use P1104 (Entertainment services) for entertainment services paid for from abroad.
• Use P1107 instead: Use P1107 (Educational services (e.g. fees received for correspondence courses offered to non-resident by Indian institutions)) for education fees from non-residents.

The question arises for Indian residents who provide personal, cultural or recreational services to foreign clients, such as video producers, performers, coaches, course providers and healthcare providers. Each should declare the listed group 11 code that matches the service.

• For example, a video production studio in Mumbai edits a film for a foreign client and declares P1101 (Audio-visual and related services like Motion picture and video tape production, distribution and projection services.).
• For example, a musician in Goa is paid by a foreign event organiser for a live show and declares P1104 (Entertainment services).
• Say an Indian institution offers a correspondence course to a non-resident student and declares P1107.
• Say an Indian doctor consults a foreign patient remotely and declares P1108.

• You provide software development or IT consulting to a foreign client. Use P0802 (Software consultancy/implementation (other than those covered in SOFTEX form)).
• You provide management consulting to a foreign client. Use P1006 (Business and management consultancy and public relations services).
• Your service fits no listed code at all. Use P1099 (Other services not included elsewhere).
• A relative abroad sends you money for family costs. Use P1301 (Inward remittance from Indian non-residents towards family maintenance and savings).

Because P1102 is not a listed code, there is no document set tied to it. For the group 11 code you select instead, keep the service invoice and agreement. Under Regulation 3(2) of the 2026 Export and Import Regulations, in force from October 01, 2026, an exporter of services furnishes an EDF with the full export value within 30 days from the end of the month in which the invoice was raised.

• Invoice: Raise an invoice that names the client, the service, the amount and the currency.
• Agreement: Keep the contract or email that shows the scope of the service and who pays.
• EDF: Submit the Export Declaration Form for services under the 2026 Regulations. See how the EDF works.
• Credit advice: Keep the bank's credit advice showing the amount, currency, date and the group 11 code you declared.

1. Check whether your form is showing P1102, and compare it with the listed group 11 codes in the RBI list.
2. Decide what your service is, for example film, entertainment, education, health or recreation.
3. Select the listed code that matches the service, such as P1101, P1104, P1107 or P1108, or P1109 if none fits.
4. Add the invoice number in any remarks field so the payment can be matched.
5. Confirm the code shown on the credit advice is the one you chose, and ask your bank to correct it if it is wrong.

• FIRA/FIRC: Your bank or provider records the purpose on the inward remittance advice or certificate it issues. Check with your AD bank on the exact format. See what FIRA is.
• GST: Whether your service is an export of services depends on all conditions in section 2(6) of the IGST Act, not on the code. Confirm with a tax professional, especially for events and on-site services.
• Income tax: The purpose code does not decide how the income is taxed. The Income-tax Act, 2025 replaced the 1961 Act from April 01, 2026. Ask a tax professional which year's rules apply to you.

• Assuming P1102 exists: Typing P1102 from an old note or template. It is not in RBI's current list.
• Guessing meaning: Assuming P1102 means the same as a nearby code. Always read the RBI description.
• Wrong group: Using a group 11 code for IT or consulting work, which has codes in groups 08 and 10.
• Catch-all: Using P1099 when a group 11 code such as P1104 or P1107 describes the service.
• Wrong direction: Using a P code for money you send out of India. Payments out of India use S codes.
• No correction: Leaving a wrong code uncorrected. See what a wrong code can lead to.

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, Group 11 Personal, Cultural & Recreational services: P1101, P1103 to P1109 (no P1102 listed); Group 13 P1301; Group 99 and 08 and 10 codes P1099, P0802, P1006 (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); 18(2) (FETERS reporting) (checked 9 Oct 2026)
4. IGST Act, 2017, Section 2: Definitions (CBIC tax information portal), Section 2(6): export of services (checked 9 Oct 2026)
5. Income Tax Department e-filing portal: Objective and scope of the New Act, FAQ 2: the 1961 Act stands repealed on 01.04.2026 (checked 9 Oct 2026)