The Directorate General of Foreign Trade (DGFT) has introduced the ‘Mode of Export of Services’ field in Electronic Bank Realisation Certificates (eBRCs) Format for Services Exports with effect from May 01, 2025.
The new field – ‘Mode of Export of Services’ – corresponds to the four modes of services trade which have been mentioned under the General Agreement on Trade in Services (GATS).
The 4 mode of ‘Mode of Export of Services’ includes Cross- Border Supply, Consumption Abroad, Commercial Presence, and Presence of Natural Persons.
Mode 1: Cross- Border Supply
The term cross-border supply refers to Services supplied (from India) remotely across borders without movement of individuals. For example IT services, remote consulting, telemedicine.
Mode 2: Consumption Abroad
The Consumption Abroad means Consumer travels to the service provider’s country (i.e. to India). For example Tourism, medical treatment in India, foreign students.
Mode 3: Commercial Presence
The term Commercial Presence means Service supplier (from India) establishes a commercial entity abroad. For example Indian bank branches overseas, IT company subsidiaries.
Mode 4: Presence of Natural Persons
The term Presence of Natural Persons means an individual (from India) travels abroad temporarily to provide services. For example Engineers, doctors, IT professionals on assignment.
This Directorate has enhanced the online self-certification process for Electronic Bank Realisation Certificates (eBRCs), enabling exporters to self-certify export realisations directly on the DGFT portal via API integration or bulk upload functionality.
As per the Foreign Trade (Development & Regulation) [FTDR] Act, 1992, Chapter 1, Para 2, Sub-para (j) which states that,-“services” means service of any description which is made available to potential users and includes all the tradable services specified under the General Agreement on Trade in Services entered into amongst India and other countries who are party to the said Agreement: Provided that, this definition shall not apply to the domain of taxation;
The service export classification nomenclature is also defined in the General Agreement on Trade in Services (GATS) of the World Trade Organization (WTO).
The Directorate is introducing a new field titled ‘Mode of Export of Services’ in the eBRC format for the Services Export category, applicable for eBRC generated on or after May 01, 2025. Exporters certifying eBRCs linked to IRMs will be required to indicate the relevant mode of export of service while completing the certification. The inclusion of this field is aimed at improving the granularity and accuracy of services export data. This reform also aligns India’s data capture policy with international norms under WTO GATS.
User Manuals may be accessed on the DGFT website under the ‘Learn’ section (Application Help and FAQs -> eBRC). Stakeholders are also encouraged to provide their feedback via email to ebrc-dgft@gov.in
For assistance, exporters may contact the DGFT Helpdesk through the toll-free number or raise a service ticket via the DGFT website under Services -> DGFT Helpdesk Service.
Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2025
In exercise of the powers conferred by Section 7, Section 8, sub-section (6) of Section 10 and sub-section (2) of Section 47 of the Foreign Exchange Management Act, 1999 (42 of 1999) and in supersession of the Foreign Exchange Management (Export of Goods & Services) Regulations 2015 (Notification No. FEMA 23(R)/2015-RB dated January 12, 2016), except in respect of things done or omitted to be done before such supersession, Reserve Bank of India makes the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2025.
The Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2025 deals with declaration of exports and handling of documents (including direct dispatch); Manner of Receipt and Payment for export and import of goods and services; Period within which full export value to be realised; Reduction in the export realization; Set off of export receivables against import payables; Advance payment for exports and imports and delayed payment for imports; etc.
Notification Details
Trade Notice No. 02/2025-26
Date: 21/-4/2025
![Why Govt. Issues Rs. 100 Coin? [READ NOTIFICATION]](https://www.jurishour.in/wp-content/uploads/2025/04/100-coin-218x150.webp "Why Govt. Issues Rs. 100 Coin? [READ NOTIFICATION]")
