Eligibility
3.6.4.2
All Service providers who have a total foreign exchange earning of at least Rs.10 lakhs in the preceding or current financial year shall be eligible to qualify for a duty credit entitlement.
For individuals who are service providers, the total foreign exchange earned criteria would be Rs.5 lakhs in the preceding financial year.
Payments received from Export Earners Foreign Currency (EEFC) Account shall not be counted for benefits under the scheme.