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Dated: 24.04.2025

The Directorate General of Foreign Trade (DGFT) has announced the inclusion of a new field titled ‘Mode of Export of Services’ in the eBRC (Electronic Bank Realisation Certificate) format. This update will come into effect from May 1, 2025, and will apply to all service eBRCs generated on or after this date.

Background & Legal Reference

  • The announcement follows earlier DGFT Trade Notices No. 12/2024-25 and No. 33/2023-24 which introduced self-certification of eBRCs by exporters through DGFT APIs and bulk upload facilities.
  • The change draws authority from the Foreign Trade (Development & Regulation) Act, 1992, and aligns with definitions under the WTO’s General Agreement on Trade in Services (GATS).
  • Under Chapter 1, Para 2, Sub-para (j) of the FTDR Act, “services” are defined as any tradable service offered across borders, excluding those under taxation laws.

What’s New: ‘Mode of Export of Services’

The DGFT will now require exporters to specify the mode of service delivery when certifying eBRCs linked to IRMs (Inward Remittance Messages). This new field will reflect the four internationally accepted modes of service export under GATS:

ModeDefinitionExamples
Mode 1: Cross-Border SupplyService delivered from India to a foreign client without physical movementIT services, telemedicine, consulting
Mode 2: Consumption AbroadForeign client travels to India for serviceTourism, foreign students, medical care
Mode 3: Commercial PresenceIndian company sets up office abroadIndian IT firm’s overseas branch
Mode 4: Presence of Natural PersonsIndian professionals travel abroad to deliver servicesEngineers, consultants on-site abroad

Objective and Benefits

  • Data Granularity: Enhances classification of service exports.
  • WTO Alignment: Ensures India’s reporting structure is in sync with GATS requirements.
  • Policy Support: Enables sharper export incentive policy decisions and statistical accuracy.

Support and Documentation

  • User Manuals & FAQs: Available under the ‘Learn’ section of the DGFT portal.
  • Helpdesk Support: Toll-free helpline and ticket system available via Services → DGFT Helpdesk Service.
  • Feedback Submission: Exporters can write to: 📩 ebrc-dgft@gov.in

Conclusion

With this trade notice, DGFT emphasizes structured, transparent, and internationally compliant data collection in services exports. Exporters, banks, and EPCs should update internal systems and educate teams to accommodate the new reporting field from May 1, 2025, onward.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!


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