Agenda for Approval Committee meeting for Private SEZs to be held on 23.08.2023 — 01-capgemini-sez

SEEPZ SPECIAL ECONOMIC ZONE ANDHERI (EAST), MUMBAI. AGENDA FOR MEETING OF THE APPROVAL COMMITTEE FOR sie APPROVAL COMMITTEE FOR SECTOR SPECIFIC SPECIAL ECONOMIC ZONE FOR _IT/ITES OF M/s. CAPGEMIND ECONOMIC ZONE FOR IT/ITES OF M/s. CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED. LIMITED. SOURCE : Video Conferencing through Cisco WEBEX application. DATE : Wednesday, 231 August, 2023 TIME : 12:30 P.M. मे फेक कक फेक नेक तेरे

Meeting of the Approval Committee for Sector Specitic Special of the Approval Committee for Sector Specific Special Economic Zone for IT/ITES of M/s. Capgemini Technology services Zone for IT/ITES of M/s. Capgemini Technology Services India Limited - SEZ under the Chairmanship of Development Limited - SEZ under the Chairmanship of Development Commissioner, SEEPZ-SEZ on Thursday, 257 August, 2040. Thursday, 23" August, 2023. INDEX Agenda Item No. Subject Agenda Item No. 01:

Confirmation of minutes of the meeting held on 31.03.2023. Monitoring Performance of APR for the period 2018-2019 to 2021-2022 - M/s. Capgemini Technology Services India Limited-SEZ Agenda Item No. 02:

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File No.SEZ1-14011/4/2022-NS Minutes of the 317 Meeting of the Approval Committee for Sector Specific Special Economic Zone of M/s. Capgemini Technology Services India Limited - SEZ, at Powai, Mumbai, under the Chairmanship of Development Commissioner, SEEPZ-SEZ held on 31.03.2023 on Video Conferencing through Cisco WEBEX application.

1. Name of the SEZ : M/s. Capgemini Technology Services India Limited
2. Sector : IT/ITES
3. Meeting no : 31st
4. Date

31.03.2023 Members Present: Sr. No Name of Members Designation Organization 1 Shri. C. P. S t Development forse ाOरा Chauhan ommissioner, 2. \shri. Harmesh Lal oint Commissioner Nominee of Income Tax office, [Income Tax IKautilya Bhawan, Bandra, Mumbai. Shri. Hi shu Fr . : 3 ari, Samah IDy. DG: Nominee of the DGFT, Mumbai. IDhar Pandey 4 Smt. Kirti Deputy Director INominee of Directorate of Ibeshmukh Industries Industries, Mumbai. Asstt. Commissioner Nominee of Commissioner of 5 |Shri. M. Prabhakar c है * Customs, General, Air Cargo, ustoms Sahar. Special Invitee:~ Shri. R.K. Jain : Specified Officer, Capgemini-SEZ. Shri. Haresh K. Dahilkar, ADC (New SEZ); Dr. Vijaykumar Rohidas Londhe, ADC (New SEZ); Shri. Hanish Rathi, ADC (New SEZ), Smt. Bridget Joe, EA to Development Commissioner/ Estate Manager /(SEEPZ-SEZ); Kiran K. Vanker ADC, (EOU); Shri. Ravindra Kumar, Assistant and Smt. Rekha Nair, Assistant also attended for assistance and smooth functioning of the meeting. Agenda Item No, 01: Confirmation of Minutes of the 307 meeting held on 28.04.2022. The Minutes of the 57 Meeting held on 28.04.2022 were confirmed with consensus.

File No.SEZ1-1401 1/4/2022-NS Agenda Item No, 02 : Approval w.r.t. List of goods amounting to Rs. 55,35,000/- required for Authorized Operations. The Developer requested for the approval of List of Goods vide letter dated 14.02.2023 duly certified by Chartered Engineer Mr. Rajendra’S. Tambi, Registration No. AM/08/080806 dated 98,01.2023, amounting of Rs. 55,35,000 /~ required to carry on default authorized operations. The Specified Officer, Capgemini - SEZ vide letter dated 16.02.2023 has verified the above said list of goods and stated that the said goods are found fit for authorized operations. Decision:- After deliberation, the Committee approved the proposal of M/s. Capgemini Technology Services India Limited Developer for list of goods amounting of Rs. 55,35,000/- required to carry on default authorized operations in terms of Rule 12{2) of SEZ Rules, 2006 and as per Instruction No. 50 issued by MOC&I dated 15.03.2010. Meeting ended with the vote of thanks to the Chair. Signed by Shri. Shyam Jagannathan Date: 18-04-2023 06:04:31 hairperapnrowent Development Commissioner

Action taken for the UAC Meeting held on 28.04.2022 Name of SEZ Name of Unit Subject Action Taken Capgemini- SEZ M/s. Capgemini Technology Services India Limited. Approval for List of Goods required for authorised operation. Approval letter issued to the unit on 02.05.2023

Firefox https://eoffice.scepz.co.in/eFile/Home#no-back-button GOVERNMENT OF INDIA OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, ANDHERI AST), MUMBAT KKK REE ERE AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a. Proposal :- Approval for Monitoring of the performance of M/s. Capgemini Technology Services India Limited located in Capgemini-SEZ for the block period FY 2018-2019 to 2021-2022. b. Specific Issuc on which decision is required :- Monitoring of the performance of the unit for FY 2018-2019 to 2021-2022 in terms of Rule 54 of SEZ Rules, 2006. c. Relevant provision of SEZ, Act, 2005 & Rules: In terms of Rule 54 of SEZ Rules, 2006 — “Performance of the Unit shall be monitored by the Approval Committee as per the guidelines given in Annexure appended to these rules.” d. Other Information : LOA No. & Date SEEPZ-SEZ/NEWSEZ/CTSIL-CAPGEMINI/03/2017-18 dated Tnfe 06.03.2018. Validity of LOA hao23 [| Item(s) of manufacture/ Services IT & IT Enabled Services Date of commencement of production 15.06.2018 Execution of BLUT a. BLUT for Goods Yes, Provided by Unit b. BLUT for Services Not executed by Unit Outstanding Rent dues Mo ‘Labour Dues Ma Validity of Lease Agreement INA (being owned SEZ campus) Pending CRA Objection, if a. Projected employment for the block period 9. No. of employees as on 31.03.2022 INA an Pending Show Cause Notice/ Eviction Order/Recovery NA Notice/ Recovery Order हैं issued, if an 6,912 3,723 (based on MPR of March, 2022) Area allotted (in sq. ft.) 485440 sq. ft. 8/7/7073 5-41 PM

Firefox https://eoffice.seepz.co.in/eFile/Home#no-back-button Area available for each employee per sq. ft. basis 130.39 per sq.ft. area / no. of employees Building 6982.31 Investment till |Plant & date Machiner 5909.39 TOTAL 12891.70 re Sq. ft. Export during the 6.45 (Rs, In Lakhs) Quantity and value of goods exported under Rule 34 NA. Unutilized goods Value Addition during the monitoring period Whether all the APRs being considered now has been filed well within the time limit, or otherwise. NA. If no, details of the Year along with no of days delayed to be given. A. (1) APPROVED Projections for FY 2018-2019 to FY 2021- 2022 (1# term) (Rs. in Jakhs) 15 Year’ | 24 Year | 34 Year | वी Year | 5 Year | poray (2018-19) | (2019-20) | (2020-21) (2021-22) | (2022-23) FOB value of export 16,949.00] 44,857.00] 62,448.00] 65,380.00; 65,380.00) 2,55,014.00 FE Outgo 4,525.00] 5,486.00] 7,7415.00] 8,846.00: 8,846.00] 35,448.00 NFE 12,424.00] 39,371.00] 54,703.00! 56,534.00] 56,534.00|2,19,566.00 B. (1) Revised APPROVED Projections for FY 2018-2019 to FY 2022- 2023 (1१४ term) (Rs. in lakhs) वश Year (20 Year | 371 Year | 44 Year | 5" Year Total (2018-19)|(2019-20) | (2020-21) (2021-22) | (2022-23) FOB value of export 16,949.00) 60,061.00|82,051.00)85,716.00]85,716.00}3,14,528.00 FE Outgo 4,525.00] 8,533.00) 10,732.00} 11,733.00} 12,233.00} 44,052.00 NFE 12,424.00] 51,528.00171,319.00}73,983.00) 73,484.00 2,70,476.00) DITINAAD © Ad one InFR

Firefox https://eoffice.seepz.co.in/eFile/Homerino-back-button (If) Performance as compared to projections during the block period FY 2018-19 to FY 2021-22 CRs. in lakhs) Export EE. OUTGO Ki | Raw Material C.G. import Other inancial Projected ‘Actual Good ; tf Year rojecte ctual (Goods/Services) outiow Projected | Actual | Projected Actual Actual 2018-19 16,949.00) 991.55 0.00 0.00 0.00} 788.27 81.64 2019-20 60,061.00] 17,774.142| 0.00 0.00 |_ 0.00| 884.75 188.67 2020-21 82,051.00) 50,488.44 । 0.00 | 0.00 |__ 0.00 984.42 342.16 2021-22 85,716.00] 64,856.64 | 0.00 | | 0.00 | 0.00} 2,680.58 | 554.15 Total 2,44,777| 134111.05 | 0.00 | | 0.00 | | __0.00| 5338.02 | 1166.62 (10) Cumulative NFE achieved during the block period FY 2019-20 to 2021-22. (Rs. in lakhs Year Cumulative NFE Cwnulative NFE Cumulative % NFE Projection Achieved Achieved 2018-19 12,424.00 1,414.97 11.38 % 2019-20 51,528.00 18,924.53 36.72% 2020-21 71,319.00 68,998.06 96.74 % 2021-22 73,983.00 1,32,707.10 179.37 % (IV) Whether the Unit achieved Positive NFE :- YES (V) Reconciliation of Export & Import data a. EXPORT (Rs.in lakhs) Year/Period|Figures reported| Figures as per | Difference if | Reason for Difference/Remark in APR (FOB | Softex/ Trade any Value) Data 2018-19 1,496.61 991.55 505.06 The difference is due to onsite Invoices value which were not considered in Softex filling 2019-20 17,698.23 17,774.42 ~76.19 EY. 2019-20 was shown variation because of fluctuation in exchange rates. 2020-21 50,415.69 50,488.44 -72.75 FY. 2021-22 was shown variation because of fluctuation in exchange rates. 2021-22 64,263.19 64,856.64 ~593.45 Further, for the F.-Y. 2021-22 they ‘wish to inform that the variation in the data of NSDL and Softex form is on account of credit notes of (Rs. -603.36 Lakhs) which were not adjusted against the invoices Aaa QITIANIA SAT DMA

Firefox A nfo hitps://eoffice.scepz.co.in/eFile/Home#no-back-button | | | | झिyकाणा (Rs. -9.91 lakhs) is due to Exchange Fluctuation. Therefore, the total difference is Rs. 603.36 Lakhs - 9.91 Lakhs = 593.45 Lakhs. b. IMPORT (Capital Goods including procurement done on IUT (from SEZ, EQU, STPI, EHTP) basis. (Rs. In Lakhs) Year/Period Figures as per APR Figures as per Import (including of IUT from SEZ, EOU, STPI, EHTP) Trade Data Difference if any Reasons for difference 2018-19 788.27 790.59 2.32 Unit has wrongly shown the zone-to-zone entry of} Rs. 2.31 lakhs as IUT out. 2019-20 1,625.76 918.74 707.02 FY. 2019-20, unit has shown the curnulative figure of import i-e., 704.38 Lakhs of (F-Y. 2018-19) + 887.37 lakhs Assessable Value of (F-Y. 2019-20) + Zone to Zone Transfer 34 Lakhs = 1625.76 Lakhs. Further, NSDL has considered the CIF value of Import whereas, unit has considered the Ass. Value of import. 2020-21 2,610.69 1,013.06 1,597.62 For the F.-Y. 2020-21 is concerned, unit has shown the cumulative figure of import ie., Rs. 704.38 Lakhs of (FY. 2018-19) + 887.37 lakhs Assessable Value of (F-Y. 2019-20) + 998.93 lakhs Assessable Value (FY. 2020-21 ) + Zone to Zone Transfer of Rs. 20.01 Lakhs. = 2610.69 Lakhs. The two IUT shipment o Rs. 8.63 lakhs were miss out to capture in the APR from unit in the Zone to Zone. 8/7/2173 5-41 PV

Firefox https://eoffice.secpz.co.in/eFile/Hometno-back-button For the FY. 2021-22 is concerned, unit has shown the cumulative figure of import i.e., Rs. 704.38 Lakhs of (FY. 2018-19) + 887.37 lakhs Assessable Value of (FY. 2019-20) + 998.93 lakhs Assessable Value + 2021.76 Lakhs Assessable Value (F. Y. 2020-21} + Zone to Zone Transfer of Rs. 212.01 | Lakhs == 4824.46 Lakhs, 2021-22 4824.46 2,795.79 2028.67 The diff is due to unit has shown the IUT i.e. Rs. 116.80 separately in the Z to Z instead of import column. Further, NSDL data is consisting of one of zone to zone entry of EY. 2020-21 for which BOE was filed in the month of March 2021 whereas, it has been considered in the current FEY. ie. of Rs. 20.00 Lakhs. Further, above table they are submitting Figures as per Import (including of iUT (from SEZ, EOU, STPI, EMT?) in APR are as under:- FY Figures as per Import | Cum. Cum. Value | Cum. Value! Z to Z APR (including of IUT (from | Value (2020-21) (21-22) SEZ, EOU, STPI, (19-20) EMTP) 2018-19 788.27 788.27 2019-20 887.37 704.38 34.00 | 1625.75 2020-21 998.93 704.38 887.37 20.01 | 2610.69 2021-22 [202176 | 704.38 887.37 998.93 212.01 | 4824.45 (VD Bond cum Legal Undertaking (BLUT) (Rs. In Lakhs) 01 Nos | Total Bond-Cum Legal Undertaking a Remaining Value of BLUT given by entity at the start of the Financial 16,247.91 भा Year. (2020-21) Lakhs) Value of Additional Bond-cum-Legal Undertaking (BLUT) executed 0.00 (In Lakhs) iti . Fj : during the Financial Year. The duty forgone on Goods/ Services imported or procured during the iv {Financial Year (should include the GST foregone on DTA procured 392.11 (7 Lakhs) goods/services) j 8/7/7073 5:41 PM

Firefox LALO https://coffice.seepz.co.in/eF ile/Home#no-back-button | [Romine ameorprormmeaiorterinnsal varies | जी Value of BLUT as at the end of the Financial Year [(it) + 15,855.80 (in (iii)- (iv)]. Lakhs) Details of pending Foreign Remittance beyond Permissible period, if any (VID NA To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. (शा) [Whether all Softex has been filed for the said period. If no, details thereof. Yes (a) SO to also check whether unit has obtained Softex condonation from DC office / RBI and if approved, whether they have filed such pending Softex. Whether all Softex has been certified, if so till which month (b) has the same been certified. If not, provide details of the Yes Softex and reasons for pendency. (c) Whether unit has filed any request for Cancellation of Softex No. ‘Whether any Services provided in DTA / SEZ/EOU/STPI etc. against payment in INR in r/o ITATES Unit during the No. (5) period. If yes, details thereof (year wise details to be provided) (8) 15 the Unit sharing any of their infrastructures with other units ot are utilizing infrastructure of another unit in the sameor y,. guyz Developer had other SEZ. obtained “No Objection” from Ministry of Commerce & Industry, I£ so, details thereof, including the details of the unit with Depa Oe कलम Lwhom the sharing is being made, and the payment terms ref, No.K-43016(11V/7 /2021-SEZ Dated j : 2.09.20! If approval for sharing of common infrastructure has been 22.09.2022 obtained from UAC / DC office, the date of UAC / Approval letter to be indicated . INo, SEZ Unit has not : . हे submitted all DSPF ‘Whether all DSPF for services procured during the said however they have (xt) monitoring period under consideration bas been filed by the | geclared that its under परत aud whether the same has been processed for approval by the SO Office. process of submission and they will complete further Customs endorsement RITIINIA S41 PM

Firefox https://eoffice.seepz.co.in/eFile/Home#no-back-button procedure at the earliest. Whether unit has filed all DTA procurement w.r.t. the goods (XD) __ {procured by them during the monitoring period for the Yes. relevant period. Ifno, details thereof Details of the request IDs pending for OOC in respect of (XM) {DTA procurement on the date of submission of monitoring NA report Yes, as SEZ Developer had conveyed to office of the Development Has the unit set up any cafeteria / canteen / food court in unit Commissioner against premises. Letter Ref No. SEEPZ- SEZ/NEWSEZ/INTRNS If yes, whether permission from UAC / DC office has been |/225/2009-1/VOL-II Dated issued, or otherwise office has been issued, or otherwise 03.05.2018 as per Rule 11 (xIV) (5) and they bad also Whether unit has availed any duty-free goods / services for obtained approval vide ref setting up such facility? no, MIDC/Fire/A85204 Dated 13.03.2018 from If yes, whether unit has discharged such duty / tax benefit Chief Fire Officer & Fire availed? details to be given including amount of duty / tax Advisor, MIDC, Mumbai. recovered or yet to be recovered No, they have not availed of duty exemption for setting up such facility. Whether any violation of any of the provisions of law has (XV) _ |been noticed / observed by the Specified Officer during the NA period under monitoring Further, as regards to details of value of goods and services filed in GSTR-2A in GST Return. The Unit declare that they have multiple SEZ Units in Maharashtra for which a common GST Number has been allotted by the department. In view of this common GSTR-.24 report is getting generated for all SEZ Units based in Maharashtra, whereas NSDL data can be fetched Unit wise. (XVI) Observations: © The Unit has achieved cumulative export revenue of Rs. 1,32,707.10 Lakhs as against projected cumulative export of Rs. 73,983.00 Lakhs i. ४. 179.37 % during the period from FY 2018-19 to FY 2021-22. « The unit has achieved positive NFE during the block period. » Unithasachieved-value-additions- of — duty the FY. (Not applicable, as the said Unit is ITATES Unit). 8/7/2023. 5:41 PM TALO

Firefox https://eoffice.scepz.co.in/eFile/Home#no-back-button « Allthe APRs have been filed within the stipulated time period. ¢ UAC may like to monitor the performance of the Unit for the period 2018-2019 to 2021-2022 in terms of Rule 54 of SEZ Rules, 2006. The Unit has-achieved Positive NFE against their projected Export & NFE during the block period of FY 2018-2019 to 2021-22 as per information submitted by the Unit. Accordingly, Agenda Note for consideration of the Unit Approval Committee is submitted for perusal. (e) ADC’s Recommendation:

• APR submitted by the unit for the FY 2018-2019 to 2021-22.
• The unit has achieved Positive NFE on cumulative basis during the FY 2018-2019 to 2021-22 as per S.O. report.
• Recommended to Approval Committee for monitoring as per Rule 54 of SEZ Rules, 2006. मर fe जध मं के के मर मर ने नर नर के मे ak eof ef ok नर सर तप ko oe कर के eo a अप जौर 8/7/7073 5-4 PM