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Advance against export of services

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(Querist)
19 August 2014 Hi,

One of my Client is exporting services and wants to receive Advance against the same.

In the below circular on Export of goods and services.
RBI/2013-14/14
Master Circular No.14/2013-14 July 01, 2013 (Updated as on June 18, 2014)

only Advances against Export of goods has been explained.
My queries.
1. Will the same apply to Export of Services? That is -Will goods include services also.
2. If not, which clause explains about Advance against services and time limit for the same?

Thanks in Advance
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
19 August 2014 The circular is on Export of goods and services hence the same is applicable to export of services.
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