Agenda of Approval Committee meeting to be held on 09.06.2026 -Gigaplex SEZ

सीÜज़ ͪवशेष आͬथ[क ¢ेğ SEEPZ SPECIAL ECONOMIC ZONE

अंधेरȣ (पूव[), मुंबई ANDHERI (EAST), MUMBAI --------------------------------------------------------------------------- काय[सूची के ͧलए AGENDA FOR मेसस[ गीगाÜलेÈस एèटेट Ĥाइवेट ͧलͧमटेड के आईटȣ/आईटȣईएस के ͧलए ¢ेğ ͪवशेष ͪवशेष आͬथ[क ¢ेğ के ͧलए अनुमोदन सͧमǓत कȧ बैठक।

MEETING OF THE APPROVAL COMMITTEE FOR SECTOR SPECIFIC SPECIAL ECONOMIC ZONE FOR IT/ITES OF
M /s. GIGAPLEX ESTATE PRIVATE LIMITED.

èथल : सʃेलन कƗ, िȪतीय तल, िवकास आयुƅ का कायाŊलय, सी̪ज़-सेज़, अंधेरी (पूवŊ), मुंबई VENUE : Conference Hall, 2nd Floor, The Office of the Development Commissioner, SEEPZ-SEZ, Andheri (East), Mumbai Ǒदनांक : मंगलवार, 09 जून, 2026 DATE : Tuesday, 09th June, 2026 समय : दोपहर 12 बजे TIME : 12:00 PM

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09th जून 2026 को ͪवकास आयुÈत, सीÜज़-सेज़ कȧ अÚय¢ता मɅ मेसस[ गीगाÜलेÈस एèटेट Ĥाइवेट ͧलͧमटेड-सेज़ के आईटȣ/आईटȣईएस के ͧलए ¢ेğ ͪवशेष ͪवशेष आͬथ[क ¢ेğ के ͧलए अनुमोदन सͧमǓत कȧ बैठक। Meeting of the Approval Committee for Sector Specific Special Economic Zone for IT/ITES of M/ s. Gigaplex Estate Private Limited-SEZ under the Chairmanship of Development Commissioner, SEEPZ-SEZ on 09th June 2026.

सूचकांक /INDEX काय[सूची मद Đ. Agenda Item No. ͪवषय
Subject काय[सूची मद Đमांक 01:- Agenda Item No. 01: - 24.03.2026 को आयोिजत बैठक के काय[वृƣ कȧ पुिçट। Confirmation of the minutes of the meeting held on 24.03.2026 काय[सूची मद Đमांक 02:- Agenda Item No.

काय[सूची मद Đमांक 01:- Agenda Item No. 01: - 24.03.2026 को आयोिजत बैठक के काय[वृƣ कȧ पुिçट। Confirmation of the minutes of the meeting held on 24.03.2026 काय[सूची मद Đमांक 02:- Agenda Item No. 02: - मेसस[ यूबीएस ǒबज़नेस सॉãयूशंस (इंͫडया) Ĥाइवेट ͧलͧमटेड का आवेदन, जो उनके LOA मɅ घरेलू कैͪपटल गुɬस और सेवाओं के आयात कȧ सीमा बढ़ाने से संबंͬधत है। Application of M /s. UBS Business Solutions (India) Private Limited w.r.t. enhancement of limit for Indigenous Capital Goods & Import of Services in their LOA.

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िवकास आयु , सीज़-सेज़ क अयता म 24.03.2026 को ितीय तल सीज़ ​सेवा क , सीज़ ​सेज़, मुंबई म आयोजत मेसस गीगाले स ए"टेट $ाइवेट &लिमटेड- सेज, ऐरोली, नवी मुंबई के े+ िवशेष िवशेष आ.थक े+ के &लए अनुमोदन सिम1त क 86व2 बैठक का कायवृ6। Minutes of 86th Meeting of the Approval Committee for Sector Specific Special Economic Zone of M/s. Gigaplex Estate Private Limited - SEZ, Airoli, Navi Mumbai, under the Chairmanship of Development Commissioner, SEEPZ-SEZ held on 24.03.2026, at Second Floor SEEPZ Service Centre, SEEPZ SEZ, Mumbai. 1. Name of the SEZ : M/s. Gigaplex Estate Private Limited 2. Sector : IT/ITES 3. Meeting No. : 86th 4. Date : 24.03.2026 उपथत सदय / Members Present:

r SEEPZ Service Centre, SEEPZ SEZ, Mumbai. 1. Name of the SEZ : M/s. Gigaplex Estate Private Limited 2. Sector : IT/ITES 3. Meeting No. : 86th 4. Date : 24.03.2026 उपथत सदय / Members Present:

. Sr. No. सदय का नाम Name of Members पद का नाम Designation संगठन Organization 1 ी. मयूर आर. मानकर Shri. Mayur R. Mankar संयु वकास आयु, Jt. Development Commissioner सी ज़-सेज़ SEEPZ-SEZ 2 ी. सुनील अघवाने Shri. Sunil Aghawane संयु आयु आयकर Joint Commissioner, Income Tax आयकर आयु काया'लय, मुंबई के नािमती Nominee of Commissioner of Income Tax office, Mumbai 3 ी. संद+प ड+. भोसले Shri. Sandip D. Bhosale उप वकास आयु Deputy Development Commissioner सी ज़-सेज़ SEEPZ –SEZ 4 ी बै0कयावेलु मुथारासु Shri. Backiyavelu Mutharasu उप िनदेशक ड+जीएफट+ Deputy Director DGFT अित6र ड+जीएफट+, मुंबई के नािमत Nominee of the Additional DGFT, Mumbai 5 ी बीर78 िसंह Shri Birender Singh उप आयु, सीमा शु:क / Deputy Commissioner of Customs सीमा शु:क आयु, जनरल, एयर काग<, सहार के नािमती / Nominee of Commissioner of Customs, General, Air Cargo, Sahar 6 ीमती पूनम दराडे Smt. Poonam Darade उ>ोग उपिनदेशक Deputy Director of Industries ड+सी इंड@+ज, महाराA सरकार के नािमती Nominee of DC Industries, Government of Maharashtra 7 ीमती मता नाBबयार Smt. Smitha Nambiar विन0द'C अिधकार+ Specified Officer गीगाले स–सेज़ GIGAPLEX –SEZ 8 ी जय मनोज शाह Shri. Jay Manoj Shah विन0द'C अिधकार+ Specified Officer सी ज़-सेज़ SEEPZ –SEZ

7 ीमती मता नाBबयार Smt. Smitha Nambiar विन0द'C अिधकार+ Specified Officer गीगाले स–सेज़ GIGAPLEX –SEZ 8 ी जय मनोज शाह Shri. Jay Manoj Shah विन0द'C अिधकार+ Specified Officer सी ज़-सेज़ SEEPZ –SEZ

बैठक म7 सहायता और सुचाG कामकाज के िलए ी सुदश'न िशंदे, एड+सी (Iयू एसईजेड), ी हिनश राठK, एड+सी (Iयू एसईजेड), और ी पलाश शंकर, एड+सी (सी ज़-सेज़) भी शािमल हुए।

    Shri Soodershan Shindde, ADC (New SEZ), Shri

Hanish Rathi, ADC (NEW SEZ), and Shri Palash Shankar, ADC (SEEPZ-SEZ) also attended for assistance and smooth functioning of the meeting. काय'सूची मद संMया 01: - 0दनांक 22.01.2026 को आयोजत 85वीं बैठक के काय'वृT कU पुC।

Agenda Item No. 01: - Confirmation of Minutes of the 85 th Meeting held on 22.01.2026.

        0दनांक 22.01.2026 को आयोजत

85वीं बैठक के काय'वृT कU सव'सBमित से पुC कU गई।

    The Minutes of the 85th Meeting held on

22.01.2026 were confirmed with consensus.

काय'सूची मद संMया 02: - मेसस' एVस7चर सॉ:यूशंस Xाइवेट िलिमटेड के Xदश'न कU िनगरानी

Agenda Item No. 02: - Monitoring of performance of M /s. Accenture Solutions Private Limited

सीज़/Zयूसेज़/गीगाले स/ठाणे/एएसपीएल/04/2015- 16/15507 िदनांक: 29.09.2015 (मूल एलओए)

SEEPZ/NEWSEZ/GIGAPLEX/THANE/ASPL/04/2015- 16/15507 Dated 29.09.2015 (Original LOA). वष' 2022-23 से 2024-25 के िलए वाष'क िन^पादन 6रपोट' इकाई _ारा Xतुत कU गई। इकाई ने वT वष' 2021-22 to 2024-25 के िलए संचयी आधार पर 4,014.27/- करोड़ aपये कU सकाराbमक शुc वदेशी मु8ा अज'त कU है।

The Annual Performance Report for the years 2022- 23 to 2024-25 was submitted by the unit. The unit has achieved positive NFE of Rs.

पर 4,014.27/- करोड़ aपये कU सकाराbमक शुc वदेशी मु8ा अज'त कU है।

The Annual Performance Report for the years 2022- 23 to 2024-25 was submitted by the unit. The unit has achieved positive NFE of Rs. 4,014.27/- Crores on cumulative basis for the FYs 2021-22 to 2024-25.

िनण'य: - वचार-वमश' के बाद, सिमित ने एसईजेड िनयम, 2006 के िनयम 54 के संदभ' म7 गीगा लेVस-एसईजेड म7 थत मेसस' जीईपी सॉ:यूशंस Xाइवेट िलिमटेड के Xदश'न पर eयान 0दया। इकाई ने वT वष' 2021-22 से 2024-25 के िलए संचयी आधार पर 4,014.27/- करोड़ aपये कU सकाराbमक शुc वदेशी मु8ा अज'त कU है।

Decision: - After deliberation, the Committee noted the performance of the M /s. Accenture Solutions Private Limited located at Gigaplex-SEZ in terms of Rule 54 of SEZ Rules, 2006. The unit has achieved positive NFE of Rs. 4,014.27/- Crores on cumulative basis for the FYs 2021-22 to 2024-25.

 बैठक अeयf को धIयवाद Xताव के साथ संपIन

हुई।

   Meeting concluded with a vote of thanks to the

Chair.

ive NFE of Rs. 4,014.27/- Crores on cumulative basis for the FYs 2021-22 to 2024-25.

 बैठक अeयf को धIयवाद Xताव के साथ संपIन

हुई।

   Meeting concluded with a vote of thanks to the

Chair.

signaturerectangle-1-186 Shri. Dnyaneshwar B Patil Development Commissioner SEEPZ- SEZ Digitally signed by Dnyaneshwar Bhalchandra Patil Date: 2026.04.02 14:40:58 IST % DSUnknown q 1 G 1 g 0.1 0 0 0.1 9 0 cm 0 J 0 j 4 M []0 d 1 i 0 g 313 292 m 313 404 325 453 432 529 c 478 561 504 597 504 645 c 504 736 440 760 391 760 c 286 760 271 681 265 626 c 265 625 l 100 625 l 100 828 253 898 381 898 c 451 898 679 878 679 650 c 679 555 628 499 538 435 c 488 399 467 376 467 292 c 313 292 l h 308 214 170 -164 re f 0.44 G 1.2 w 1 1 0.4 rg 287 318 m 287 430 299 479 406 555 c 451 587 478 623 478 671 c 478 762 414 786 365 786 c 260 786 245 707 239 652 c 239 651 l 74 651 l 74 854 227 924 355 924 c 425 924 653 904 653 676 c 653 581 602 525 512 461 c 462 425 441 402 441 318 c 287 318 l h 282 240 170 -164 re B Q

Action Taken for Approval Committee held on 24-03-2026 Agenda Item No. Subject Remarks Agenda Item No. 01 Confirmation of the Minutes of the 85th Meeting held on 22-01-2026 Agenda Item No. 02 Application for Monitoring of Performance(M/s. Accenture Solutions Private Limited) Letter dated 15.04.2026 issued to the unit.

the Minutes of the 85th Meeting held on 22-01-2026 Agenda Item No. 02 Application for Monitoring of Performance(M/s. Accenture Solutions Private Limited) Letter dated 15.04.2026 issued to the unit.

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

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AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

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a. Proposal : Approval w.r.t. enhancement of limit for Indigenous Capital Goods & Import of Services of M /s. UBS Business Solutions (India) Private Limited in their LOA. b. Specific Issue on which decision of AC is required: -
Approval w.r.t. enhancement of limit for Indigenous Capital Goods & Import of Services c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- (2) The Letter of Approval shall specify the items of manufacture 60[along with the corresponding Indian Trade Classification (Harmonised System) of Export and Import Items, 2017] or particulars of service activity, including trading or warehousing, projected annual export and Net Foreign Exchange Earnings for the first five years of operations, limitations, if any on Domestic Tariff Area sale of finished goods, by- products and rejects and other terms and conditions, if any, stipulated by the Board or Approval Committee: [Provided that the Approval Committee may also approve proposals for broad-banding, diversification, enhancement of capacity of production, change in the items of manufacture or

r Approval Committee: [Provided that the Approval Committee may also approve proposals for broad-banding, diversification, enhancement of capacity of production, change in the items of manufacture or service activity, if it meets the requirements of rule 18: Provided further that no such approval shall be granted by the Approval Committee in those cases which fall within the competence of the Board of Approval: d. Other Information: - 1. Letter of Approval No. and Date Letter of Approval No. SEEPZ/NEW- SEZ/GIGAPLEX-THANE/UBSIPL/2016-17/25793 Dated 30.08.2016 (Original LOA) SEEPZ/NEWSEZ/GIGAPLEX- THANE/UBSIPL/2016-17/VOL-III/06631 Dated 27.04.2022 (Renewed LOA) 2. Item(s) of manufacture/services IT Enabled Services (Back Office Operations Support Services, Data processing) 3. Present location 1101, 1201, 1301, 1401 Building, Gigaplex Plot No. I.T.5, MIDC, Airoli Knowledge Park, TTC, Industrial Area, Airoli (West), Navi Mumbai-400078 4. Date of commencement of production 03.04.2017 5. LOA Valid up to 02.04.2027 6. Whether the unit has submitted Form F3? Yes 7. Revision of Projections There will be revision in projections. The summary of the unit’s application is as follows: Reason for enhancement of limit for indigenous capital goods and import of services– The unit has stated that – Pursuant to Rule 22(iv)(c) of the Special Economic Zone (SEZ) Rules, 2006, they hereby notify this office that

f limit for indigenous capital goods and import of services– The unit has stated that – Pursuant to Rule 22(iv)(c) of the Special Economic Zone (SEZ) Rules, 2006, they hereby notify this office that

their company wishes to undertake additional Bond Cum Legal Undertaking (BLUT) for indigenous capital goods and import of services, in addition to previously projected and approved by this office under the BLUT acceptance reference dated 07 November 2022. Consequently, they have executed an additional BLUT for indigenous capital goods and import of services, supplementing the existing BLUT for capital goods and services. In this regard, they have submitted an online application for change in projection in relation to ‘Indigenous Capital Goods’ and ‘Import of Services’ in ‘Form F3’ (Online request no: 422500249091). The submitted Form F3 is attached herewith for reference and necessary action.

Revision in Projections: Proposed additional activity/broad banding, revised projections are as under: A. Foreign Exchange Balance Sheet:

1. मौजूदा ेपण / Existing Projection : (Rs. In Lakhs) PARTICULARS 1st Year 2nd Year 3rd Year 4th Year 5th Year TOTAL FOB Value of Exports 96,611.79 1,09,177.56 1,13,828.29 1,19,681.06 1,26,079.58 5,65,378.28 FOB Outgo 12,844.87 13,909.06 13,931.11 14,083.70 14,204.04 68,972.78 Net Foreign Exchange 83,766.92 95,268.50 99,897.18 1,05,597.36 1,11,875.54 4,96,405.50
2. तािवत ेपण / Proposed Projection : (Rs.

tgo 12,844.87 13,909.06 13,931.11 14,083.70 14,204.04 68,972.78 Net Foreign Exchange 83,766.92 95,268.50 99,897.18 1,05,597.36 1,11,875.54 4,96,405.50 2. तािवत ेपण / Proposed Projection : (Rs. in Lakhs) PARTICULARS 1st Year 2nd Year 3rd Year 4th Year 5th Year TOTAL FOB Value of Exports 96,611.79 1,09,177.56 1,13,828.29 1,19,681.06 1,26,079.58 5,65,378.28 FOB Outgo 12,844.87 13,909.06 13,931.11 93,758.84 93,760.84 2,28,204.72 Net Foreign Exchange 83,766.92 95,268.50 99,897.18 25,922.22 32,318.74 3,37,173.56

B. Existing and proposed Import Indigenous requirements and other inputs: Activity Existing Proposed Investment of CG (Rs. In Lakhs) Indigenous 166.00 4,590.00 Import 1,750.00 1,750.00 0.00Investment of RM (Rs. In Lakhs) Indigenous 0.00 0.00 Import 0.00 0.00 Investment of Input Services (Rs. In Lakhs) Indigenous 1,52,816.00 1,52,816.00 Import 67,223.00 2,26,455.00 Employment Men 1,866 1,866 Women 1,005 1,005 Transgender 0 0

Projections (Rs. In Lakhs) Export 5,65,378.28 5,65,378.28 Outgo 68,972.78 2,28,204.72 NFE 4,96,405.50 3,37,173.56 C. Employment Details: Existing Proposed Men Women Men Women 1,866 1,005 1,866 1,005 *There is no change in the employment details.

D. टेडग / गोदाम क वतुएं / Item(s) of Trading / Warehouses :
a. वीकृत/मौजूदा आइटम / Approved/Existing Item(s): ITC/CPC Code Item Description Metric Production Capacity 9983-8439 The Company would be providing IT- enabled services.

Warehouses :
a. वीकृत/मौजूदा आइटम / Approved/Existing Item(s): ITC/CPC Code Item Description Metric Production Capacity 9983-8439 The Company would be providing IT- enabled services. The services would consist of back-office operations support services, data processing, etc. Indian Rupees (Rs.) 0 9985-8499 The Company would be providing IT- enabled services. The services would consist of back-office operations support services, data processing, etc. Indian Rupees (Rs.) 0

     b. तािवत आइटम / Proposed Item(s):

ITC/CPC Code Item Description Metric Production Capacity 9983-8439 The Company would be providing IT- enabled services. The services would consist of back-office operations support services, data processing, etc. Indian Rupees (Rs.) 0 9985-8499 The Company would be providing IT- enabled services. The services would consist of back-office operations support services, data processing, etc. Indian Rupees (Rs.) 0 *There is no change in items of trading or its capacity. e. Recommendation: Proposal of M /s. UBS Business Solutions (India) Private Limited in GIGAPLEX-SEZ for approval w.r.t. enhancing the limit for Indigenous Capital Goods & Import of Services in their LOA is placed before the Approval Committee meeting in terms of Proviso 2 of Rule 19(2) of SEZ Rules, 2006.

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