Which RBI Purpose Code Should You Use for Design Services?

A purpose code for design services is the RBI code that tells your AD bank why foreign currency came in. The current FETERS purpose code list has no general design entry. Design work is matched to the closest listed description, and banks report it in FETERS (Circular No. 84).

• Architectural design: Design of buildings and spaces maps to P1009, "Architectural services".
• Engineering design: Design with an engineering scope maps to P1014, "Engineering Services".
• Advertising design: Creative made for advertising may map to P1007, "Advertising, trade fair service".
• Software interfaces: UI/UX work that is part of a software build may map to P0802, "Software consultancy/implementation (other than those covered in SOFTEX form)", or P0807, "Off-site Software Exports".
• Other design: Graphic and product design with no listed code may fit P1099, "Other services not included elsewhere".

RBI does not map graphic or UI/UX design to a code. The AD bank's view of the closest description matters, so ask before the first receipt.

Anyone in India who invoices a foreign client for design work and receives foreign currency needs to choose a purpose code. The code differs by the kind of design sold.

You select the code by matching the kind of design on your invoice to the RBI description, then confirming it with your AD bank. The same code is chosen on the bank or payment dashboard when you set up the receipt.

1. Write down what you deliver, such as buildings, interfaces, brand assets or product drawings.
2. Compare it with the descriptions in the current FETERS purpose code list.
3. Pick the single code that fits the main part of the invoice.
4. Describe the design service on the invoice in clear words.
5. Choose the code in your bank or payment dashboard and keep the invoice with the remittance advice.

The invoice, the engagement terms and the bank's remittance advice matter most. Two deadlines run on the same receipt: the Export Declaration Form for services is due within 30 days of the end of the invoice month (Regulation 3(2)), and realisation is due within nine months of the invoice date (Regulation 5). Your AD bank may extend the period.

A wrong purpose code means the bank, RBI and your GST records describe the same payment differently. RBI publishes no penalty specific to a wrong purpose code. The practical effects are mismatched records and extra work to correct them. See what happens if you use the wrong purpose code.

• Record mismatch: AD banks report every foreign exchange transaction with a purpose code in FETERS (Circular No. 84), so the code you declare becomes part of the reported data.
• GST evidence: Export of services depends on all conditions in section 2(6) of the IGST Act being met. A FIRA that describes a different service from your invoice weakens the evidence file. See GST on export of services.
• Correction effort: Changing a code after credit needs a written request to the AD bank. See how to correct a wrong purpose code.
• Open items: If the bank cannot match the receipt to an invoice, closing the related export record may take longer. Check with your AD bank.

If the code is already wrong, write to the AD bank that credited the money, attach the invoice and ask for the correction in writing.

RBI lists the codes in the annex to Circular No. 84, and AD banks report them under FETERS. The table gives the verbatim RBI description for each code that design work may use.

• Assuming a design code: Searching the RBI list for design and picking an unrelated code when none is found.
• Copying a peer: Using the code a friend used for a different kind of design.
• Invoice mismatch: Declaring a code that does not match the design service written on the invoice.
• Asset sales: Treating a sale of a licence to use a design as a service fee. Licensing receipts have their own codes in the RBI list.
• Skipping the bank: Not asking the AD bank when the dashboard list shows fewer options than the RBI list.
• Ignoring GST: Treating the code as proof of export status. Export of services under GST depends on the conditions in section 2(6) of the IGST Act.

Every rule, deadline and form on this page is linked to its official source, checked on the dates below.

1. RBI, A.P. (DIR Series) Circular No. 84 dated 29 February 2012, annex: FETERS purpose code list, Purpose code descriptions and groups (checked 9 Oct 2026)
2. RBI A.P. (DIR Series) Circular No. 84 dated 29 February 2012: Compilation of R-Returns, Reporting under FETERS, Paragraph 3: purpose codes for all foreign exchange transactions reported in FETERS (checked 9 Oct 2026)
3. Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification FEMA 23(R)/2026-RB, as amended by FEMA 23(R)/(1)/2026-RB dated 22 September 2026, Regulations 3(2), 5 and 18(2) (checked 9 Oct 2026)
4. RBI A.P. (DIR Series) Circular No. 20, RBI/2025-26/194: Export and Import of Goods and Services (16 January 2026), Supersession of earlier Master Directions and SOFTEX circulars from 1 October 2026 (checked 9 Oct 2026)
5. IGST Act, 2017, section 2: definitions, Section 2(6): export of services (checked 9 Oct 2026)
6. IGST Act, 2017, section 16: zero rated supply, Section 16(1)(a), 16(2), 16(3) (checked 9 Oct 2026)
7. GST portal, user guide: Furnishing of Letter of Undertaking, LUT filing as FORM GST RFD-11 (checked 9 Oct 2026)