Annexure – New Reporting System For Services
Item	Description
Merchanting services	Sale & purchase of goods without crossing the border.
Trade related services	Commission on exports / imports between resident merchants, commodity brokers, dealers, and commission agents and non-residents and vice-versa.
Operational leasing services	Other than financial leasing without operating crew, including charter hire.
Legal services	Covers the provision of legal advice, representation and documentation.
Accounting services	Accounting, auditing, book keeping and tax consulting services.
Business and management services	Business and management consultancy and public relations services.
Advertising Services	Advertising, trade fair, market research and public opinion polling service.
R & D Services	Associated with basic research, applied research and experimental development of new products and processes.
Architectural and engineering services	Architectural, engineering and other technical services.
Agricultural services	Agricultural, mining and on–site processing services – protection against insects & disease, increasing of harvest yields, forestry services, mining services like analysis of ores, etc.
Office maintenance	Payments for maintenance of offices abroad.
Environmental services	Environmental Services.
Personal and Cultural services	Audio-visual and related services – services and associated fees related to production of motion pictures, rentals, fees received by actors, directors, producers and fees for distribution rights. Personal, cultural services such as those related to museums, libraries, archives and sporting activities; fees for correspondence courses abroad.