IN FORCE SEZ / EOU / FTWZ 2023-06-24

Agenda for meeting of Approval Committee meeting for Pune-Cluster to be held on 27 June 2023. — 06-1qubix-business-park-pvt-ltd

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SEEPZ SPECIAL ECONOMIC ZONE ANDHERI (EAST), MUMBAI.

AGENDA FOR

MEETING OF THE APPROVAL COMMITTEE FOR SECTOR SPECIFIC SPECIAL ECONOMIC ZONE FOR IT/ITES AT PUNE OF M/s. QUBIX BUSINESS PARK PVT. LTD.-SEZ

Via Video Conferencing

DATE : 27.06.2023

TIME : 03.30 P.M.


MEETING OF THE APPROVAL COMMITTEE FOR SECTOR SPECIFIC SPECIAL ECONOMIC ZONE FOR IT/ITES AT PUNE, UNDER THE CHAIRMANSHIP OF DEVELOPMENT COMMISSIONER, SEEPZ-SEZ ON 27.06.2023 INDEX

Agenda Item No.

Subject Agenda Item No. 01: - Confirmation of the Minutes of the meeting held on 30.05.2023 Agenda Item No. 02: - Application for Setting up New Unit submitted by M/s. TechOrbit Solutions Pvt Ltd Agenda Item No. 03: - Application for Approval of List of Material submitted by M/s. Qubix Business Pvt Ltd (Developer) Agenda Item No. 04: - Monitoring of Performance of M/s. nCircle Tech Pvt Ltd (LOA-64) Agenda Item No. 05: - Monitoring of Performance of M/s. nCircle Tech Pvt Ltd (LOA-65) Agenda Item No. 06:- Monitoring of Performance of VJ Coresoft Pvt Ltd Agenda Item No. 07:- Monitoring of Performance of M/s. PharmaACE Innovations LLP.


1 Minutes of the 123nd Meeting of the Approval Committee held under the Chairmanship of Zonal Development Commissioner SEEPZ-SEZ, Mumbai for Sector Specific Special Economic Zone for IT/ITES of Qubix Business Park Pvt. Ltd.-SEZ, Pune, held on 30.05.2023 via video conferencing. 1 Name of the SEZ M/s. Qubix Business Park Pvt Ltd SEZ 2 Sector IT/ITES 3 Meeting No. 123rd
4 Date 30.05.2023 Members present S r Name and Designation (S/Shri.) Department 1 Smt. Mital S. Hiremath Joint Development Commissioner Pune Cluster-SEZ, Pune 2 Smt. Pradnya R. Gholap, DCIT(TDS), Pune Nominee of Income Tax, Pune 3 Dr. Dileeraj Dabhole, Dy. DGFT Nominee of DGFT, Pune 4 Smt. Sunita Jagtap, Superintendent Nominee of Customs, Pune Special Invitee Sr Name and Designation Department 1 Shri B. Ajay Kumar Specified Officer M/s. Qubix Business Park Pvt. Ltd. SEZ Agenda Item No.01: Confirmation of Minutes of the 122nd meeting held on 25.04.2023 After deliberation, the Committee confirmed the minutes of the 122nd Approval Committee meeting held on 25.04.2023. Agenda Item No.02: Application for Revision of projections on account of addition of area to the existing operational area of M/s. CRISIL Ltd. After deliberation, the committee approved the proposal of the Unit for Revision of projections on account of addition of area to the existing operational area, in terms of Rule 19(2) of SEZ Rules, 2006, as detailed below:

  1. Location / area proposed to be added : Existing address and area Area proposed to be added Total area after addition 1st Floor, IT-3 Building, Qubix Business Park Pvt Ltd. SEZ Ground

Floor

IT-3 Building,

Qubix Business Park Pvt Ltd. SEZ 1st and Ground Floor, IT- 3

Building,

Qubix Business Park Pvt Ltd. SEZ Admeasuring area of 3,944.48 Sq.Mtr. Admeasuring area of 1,628.31 Sq.Mtr. Admeasuring area of 5,572.79 Sq.Mtr. File No.S-SEZ-MINS0QBXP/1/2022-JDCP I/2128/2023 323

2 2. Revision in Projections, as detailed below: Sr.N o Particular s 2021- 22 2022- 23 2023-24 2024- 25 2025-26 Total 1. FOB Value of exports 10936. 02 14189. 40 12506.2 2 13131. 53 13788.1 1 64551.30 2. Foreign Exchange outgo 696.26 744.99 2837.48 3036.1 0 3248.63 10563.45 3. Net Foreign Exchange 10239. 76 13444. 41 9668.75 10095. 43 10539.4 8 53987.84 Investment-Plant and Machinery/ Capital Goods (Rs. In Lakhs) i. Indigenous Capital Goods 3537.67 ii. Imported Capital Goods 523.23 Input of Services i. Indigenous Services 39580.99 ii. Imported Services 10040.22 Employment (Men-500, Women-200) 700 Agenda Item No.03: Application for Revision of projections on account of addition of area to the existing operational area of M/s. Allygram Systems and Technologies Pvt. Ltd. After deliberation, the committee approved the proposal of the Unit for Revision of projections on account of addition of area to the existing operational area, in terms of Rule 19(2) of SEZ Rules, 2006, as detailed below:

  1. Location / area proposed to be added : Existing address and area Area proposed to be added Total area after addition Office No. 4B, Ground Floor, Bldg. No. IT 8, Flagship Developers Pvt.

Ltd.,

Qubix Business Park Pvt Ltd. SEZ, Plot No. 2, Blue Ridge Township, Near RGIP-Phase- I,Hinjewadi,Pune- 411057 Unit No. 3, Ground Floor, Bldg. No. IT 8, VITP Pvt. Ltd.,Qubix Business Park Pvt Ltd. SEZ, Plot No. 2, Blue Ridge Township, Near RGIP-Phase-I, Hinjewadi, Pune-411057 Office No. 4B, & Unit No. 3, Ground Floor, Bldg. No. IT 8, VITP Pvt. Ltd., Qubix Business Park Pvt Ltd. SEZ, Plot No. 2, Blue Ridge Township, Near RGIP- Phase-I,Hinjewadi,Pune- 411057 File No.S-SEZ-MINS0QBXP/1/2022-JDCP I/2128/2023 324

3 Admeasuring area of 8,000.00 Sq. ft. Admeasuring area of 8,273.00 Sq.ft. Admeasuring

area

of 16,273.00 Sq.ft. 2. Revision in Projections, as detailed below: Sr.N o Particular s 2018- 19 (actuals As per APR) 2019- 20 (actual s As per APR) 2020-21 (actuals As per APR) 2021- 22 (actual s As per APR) 5 year (revised) (upto Dec., 2023) Total 1. FOB Value of exports 225.83 1651.6 9 2553.22 2916.4 3 3319.45 10666.62 2. Foreign Exchange outgo 126.06 38.79 22.50 326.40 403.60 917.35 3. Net Foreign Exchange 99.77 1612.9 0 2530.72 2590.0 3 2915.85 9749.27 Investment-Plant and Machinery/ Capital Goods (Rs. In Lakhs) i. Indigenous Capital Goods 708.51 ii. Imported Capital Goods 418.35 Input of Services i. Indigenous Services 103.51 ii. Imported Services 100.00 Employment (Men-100, Women-22) 122 Agenda Item No.04: Monitoring of Performance for M/s. LTI Mindtree Ltd. After deliberation, the committee noted the performance of the Unit, in terms of Rule 54 of SEZ Rules, 2006: i. For FY 2017-18 of 1st Block i.e., 2013-14 to 2017-18. The unit in FY 2017-18 has achieved cumulative NFE of Rs. 12388.62 lakhs, i.e., 95.06% and ii. For FY 2018-19 to 2021-22 4 years of 2nd Block i.e., 2018-19 to 2022- 23. The unit in FY 2021-22 has achieved cumulative NFE of Rs. 43499.52 lakhs i.e., 94.54% along with the employment of 835 employees. File No.S-SEZ-MINS0QBXP/1/2022-JDCP I/2128/2023 325

4 Agenda Item No.05: Application for Approval for Change of name of the unit from M/s. EMC Software and Services India Pvt. Ltd to M/s. Dell International Services India Pvt. Ltd., Change in Shareholding pattern and Directors in accordance with NCLT Order dated 16.03.2023 in terms of Instruction No. 109 of MOC&I. After deliberation, Committee approved the proposal of the Unit for approval of Change of Entrepreneur by way of NCLT Order for amalgamation between M/s M/s. EMC Software and Services India Pvt. Ltd with M/s. Dell International Services India Pvt. Ltd. in accordance to the provision of Rule 19(2) of SEZ Rules, 2006 and Instruction No. 109 of MOC&I. Details of the Directors of M/s. Dell International Services India Pvt. Ltd after amalgamation are as under: Sr.No. Name Designation 1. Alok Ohrie Whole Time Director 2. Mahadevan Subash Whole Time Director 3. Kiran Prasad Hegde Whole Time Director 4. Kimberly Billings Erlanson Director 5. Carol Michelle Mann Adams Director Shareholding pattern of the Company M/s. Dell International Services India Pvt. Ltd., after amalgamation is as under: Name

of Shareholders Class

of Shares No. of Shares held Paid up Share Capital Percentage of holding Dell

Global B.V. Equity shares of Rs.2 each 7,23,03,644 14,46,07,288 62.99543 Dell International LLC Equity shares of Rs.2 each 3,62,00,126 7,24,00,252 31.53980 Dell international Holdings VIII B.V. Equity shares of Rs.2 each 16 32 0.00001 Dell Marketing L.P. Equity shares of Rs.2 each 26,179 52,358 0.02281 Dell Marketing Corporation Equity shares of Rs.2 each 62,46,056 1,24,92,112 5.44195 Total 11,47,76,021 22,95,52,042 100 File No.S-SEZ-MINS0QBXP/1/2022-JDCP I/2128/2023 326

5 The approval is subject to the conditions as laid down in Instruction No. 109 dated 18.10.2021, as applicable, issued by MOC&I: i. Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered entity; ii. Fulfilment of all eligibility criteria applicable, including security clearances etc. by the altered entity and its constituents; iii. Applicability of and compliance with all Revenue/Company Affairs/SEBI etc. Act/Rules which regulate issues like capital gains, equity change, transfer, taxability etc. iv. Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT&R), CBDT, Department of Revenue and to the jurisdictional Authority. v. The assessing officer shall have the right to assess the taxability of the gain/loss arising out of the transfer of equity or merger, demerger, amalgamation, transfer in ownerships etc. as may be applicable and eligibility for deduction under relevant sections of the Income Tax Act, 1961. vi. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable. vii. The applicant shall furnish details of PAN and jurisdictional assessing office of the unit to CBDT. viii. The applicant shall be recognized by the new name or such arrangement in all the records. Meeting ended with a vote of thanks to the Chair. (Shyam Jagannathan, IAS) Chairman-cum- Development Commissioner Email-dcseepz-mah@nic.in File No.S-SEZ-MINS0QBXP/1/2022-JDCP I/2128/2023 327

1 FORMAT FOR NEW UNIT IN SEZ COMPANY/UNIT PROFILE Name and address, telephone/fax/email ID Status of the company i.e. proprietorship/ partnership/individual and statute under which registered with
registration no. & year of registration Financial capability of the applicant IEC No / date/ issued by M/s. TechOrbit Solutions Pvt. Ltd. Registered address: H No. 4 ,Vijay Constructions, Indrayani Nagar, Bhosari,412105

Proposed address: At Ground Floor, Building No. IT 5,Qubix Business Park Pvt. Ltd.- SEZ, Plot No. 2 , Near, Rajiv Gandhi Infotech Park, Hinjawadi, Phase-I, Pune- 411 057 Telephone:- +91-27-9552220111 Fax:
+91-27- 9552220111 Email Id:- Dhanesh@TechOrbitGroup.com Web-site : www.techorbitgroup.com Proprietorship/ Partnership/ Individual/Company Registration Private Limited CIN Date U72200PN2020PTC1891 24 14.01.2020 Retained Earnings (Reserves & Surplus) at the end of the year Rs. 29,964.34 as on 31.03.2020 (FY 2019-20) Rs. 8,05,764.52 as on 31.03.2021 (FY 2020-21) Rs.1,10,04,532.76 as on 31.03.2021 (FY 2021-22) Cash & Cash equivalents 31st March 2022 is 30,92,269.58 Lacs Unit has intimated that they will apply for IEC after LOA is received. File No.S-SEZ-PRO0QBXP/3/2023-JDCP

2 Whether manufacturer / trader/ company warehouse/ Service provider II. PROJECT PROFILE (i) Product to be manufactured/
service to be rendered (ii) Brief detail of the project Service Provider Information Technology in the nature of Software Development, Application Development, Enhancement in Existing Application/software, Integration, Testing and maintenance (CPC-842), Computer Software Services (CPC-84210) M/s. TechOrbit Solutions Pvt. Ltd. is incorporated as a Private Limited Company on January 14, 2020. TechOrbit is a consulting and professional services organization focused on supporting upper mid to large enterprises to create and execute their Digital roadmap. Owing to this, they have been able to successfully provide the best application development services to diverse clientèle in different industry verticals. They believe that Digital is going to be the biggest enabler of revenue to enterprises. They support their customers to maximize value from digital and help them translate this value in the form of innovative customer experience, highly engaging customers, internal process efficiencies, reduced costs and delivering your organization’s stated objective. M/s TechOrbit is a independent Platform tool that can be used for any source target archive application server integrated with SAP with specific configuration to adapt to the source and target archive application features (e.g. data encryption) , Leverages SAP standard function modules, Can be used to migrate ADK files and business document attachments, In built jobs, progress monitoring, background execution and real time progress visualization with download File No.S-SEZ-PRO0QBXP/3/2023-JDCP

3 PROJECTIONS, YEAR- WISE Investment and Details of Source of Finance Imported and Indigenous requirement of Materials and other outputs
capability, Compatible with S/4 HANA system Considering future growth prospectus and growing business demand and ease of operations, they intend to set up a SEZ unit in Qubix Business Park Pvt. Ltd. SEZ over an area of 4960.00 sq. ft at At Ground Floor, Building No. IT 5, Qubix Business Park Pvt. Ltd.-SEZ, Plot No. 2. They proposed to invest an amount of Rs. 211.00 Lakhs for the proposed project and has projected export revenue of Rs. 2900.00 Lakhs with an Foreign Exchange Outgo of Rs. 191.42 Lakhs and Net Foreign Exchange of Rs. 2708.58 Lakhs with an employment of 80 employees (50 Males, 30 Females) in the block period of 5 years.

S. No. Plant & Machinery Rs. In Lakhs (a) Indigenous 164.58 Imported ( CIF Value) 46.42 Total 211.00 Total Project Cost(plant & machinery including IT equipment) 211.00 (b) Details of Source(s) of finance From existing Reserves and Surplus Internal accruals over next 5 years 104.40 106.60 Total 211.00

                                                           (Rs. In Lakhs)

Import Indigenous File No.S-SEZ-PRO0QBXP/3/2023-JDCP

4 Requirement of Land/ built-up area (Area in Sq. Mtrs.) Total Employment Foreign Exchange Balance Sheet Effluent Treatment Whether Foreign Technology Agreement is Envisaged Rule provision w.r.t. SEZ Rules, 2006 (a) Capital Goods 46.42 164.58 (b) Raw Material, components, consumables, packing material, fuel etc. 0 0 (c) Input Services 145.00 722.85 Total 191.42 887.43 i. Registered Factory & Office 0.00 ii. Warehousing/ Storage 0.00 iii. Others, Specify 0.00 Built-up area required – 460.79 sq.mtr. (4,960 sq.ft.) Total- 80 Employees (Male-50 & Females- 30) 1st Year 2nd Year 3rd Year 4th Year 5th Year Total Rs. In Lakhs FOB Value of Exports 300.00 500.00 600.00 700.00 800.0 0 2900.0 0 Foreign Exchang e Outgo for the first five years 35.88 45.74 30.30 38.30 41.20 191.42 Net Foreign Exchang e Earning 264.12 454.26 569.70 661.70 758.8 0 2708.5 8 Not applicable. No. Rule 17 & 18 of SEZ Rules, 2006 File No.S-SEZ-PRO0QBXP/3/2023-JDCP

5 Request of the company Decision required for UAC Observation of the ADC To grant confirmation to setup a new unit at Qubix Business Park Pvt. Ltd.-SEZ Approval for setting up of new unit at Qubix Business Park Pvt. Ltd.-SEZ
The said proposal is submitted before the UAC for consideration. File No.S-SEZ-PRO0QBXP/3/2023-JDCP

1 GOVT.OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ – SEZ (PUNE CLUSTER),


AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE

a) Proposal:
Application submitted by M/s. Qubix Business Park Pvt. Ltd,(SEZ Developer), for approval of list of material required for regular maintenance of all SEZ buildings located at Phase-I, Hinjewadi, Pune-411057 b) Specific Issue on which decision of Approval Committee is required: Approval of enclosed list of material required for authorized operations in terms of Rule 12(2) of SEZ Rules, 2006 c) Relevant Provisions: (i) As per Rule 12 (2) of SEZ Rules, 2006 “The Developer shall make an application, after obtaining approval for the authorized operation under rule 9, to the Development Commissioner, along with the list of goods and services, including machinery, equipment and construction material required for the authorized operations, duly certified by a Chartered Engineer for approval by the Approval Committee”. d) Other Information:  Formal Letter of Approval No. F.2/274/2006-EPZ Dated 23.08.2006  The developer has submitted list of material, duly certified by the Chartered Engineer M. L. Kendre & Associates, Reg. No. M-117207/1 dt. 08.07.1999.  The total value of the list of material is Rs.1,88,54,596.50/- (One Crore Eighty-Eight Lakh Fifty-Four Thousand Five Hundred Ninety-Six and Fifty paisa only).  The Developer has submitted that; a) They need the list of goods for repair, upgradation and maintenance work of their existing developed SEZ area. b) They have invested Rs.391.33 Crores and they have bond balance of Rs. 215.84 Crores as on 30.04.2023. The current LOM will consume Rs.1.88 Crores of bond and post LOM their bond balance will be Rs.213.962 Crores.  The Developer has submitted undertaking that the said list of material valued of Rs. 1,88,54,596.50/-(Rs.1.88 Crores) will be used only for authorized operation of the SEZ. And will be utilized within time limit specified in SEZ Act 2005 and Rules 2006 made thereunder.  The Developer has submitted the following documents with the application: (i) CE Certificate dated 31.05.2023 (ii) List of Material (iii)Undertaking dated 31.05.2023  The Specified Officer vide his verification report dated 19/06/2023 has submitted that: File No.S-SEZ-PRO0QBXP/11/2022-JDCP I/2228/2023 283

2 i. The value of Indigenous procurement is Rs.1,88,54,596.50/- The same has also been certified by the CE i.e. M. L. Kendre& Associates, reg. no. M-117207/1 dated 08.07.1999. vide his letter dated 31.05.2023

ii. The list of material, certified by the registered CE, has been examined and it has been ascertained that the material mentioned therein is required by the Developer in connection with the regular maintenance. The value thereof is covered by the bond executed by them (the bond balance is Rs. 215.84 Crore) hence, the same may be considered for approval. (e) ADC’s observations:  Approval Committee may like to consider the proposal of the Developer for approval of list of material totally valued at Rs 1,88,54,596.50/-(Rs.1.88 Crores), in terms of Rule 12(2) of SEZ Rules 2006. ****************** File No.S-SEZ-PRO0QBXP/11/2022-JDCP I/2228/2023 284

GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SEEPZ – SEZ (PUNE CLUSTER)


AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE

a) Proposal: Monitoring of the performance of M/s. Ncircle Tech Pvt. Ltd., an IT/ITES unit located in Qubix Business Park Pvt. Ltd. RGIP, Pune, for one block periods i.e. FY 2018-19 to 2022-23. b) Specific Issue on which decision of Approval Committee is required: Monitoring of the performance of the unit for one block period for 5 years i.e. FY 2018-19 to 2022-23 in terms of Rule 54 of SEZ Rules, 2006 The details of the export projections for 1st block period, is as detailed below: (I) Performance as compared to projections for 5 years of 1st Block period FY 2018-19 to FY 2022-23 (i) Approved Projections ( Rs. In Lakhs) 2018-19 As per APR 2019-20 Revised 2020-21 Revised 2021-22 Revised 2022-23 Revised TOTAL FOB Value of Exports 920.38 1600.00 1650.00 1750.00 1790.00 7710.38 FE Outgo 0.00 50.48 65.58 71.38 53.94 241.38 NFE 920.38 1549.52 1584.42 1678.62 1736.06 7469.00 (i) Performance as compared to projections: (Rs. In Lacs) Year Export F.E. OUTGO Projected Actual Raw Material (Goods/Services) C.G. import Other outflow Projecte d Actual Projecte d Actual Actual 2018- 19 920.38 920.38 0 0.00 47.88 0.00 0.00 2019- 20 1600.00 410.96 0.00 0.00 13.95 2020- 21 1650.00 134.28 0.00 0.00 0.00 2021- 22 1750.00 166.26 0.00 0.00 0.00 2022- 23 1790.00 93.96 0.00 0.00 0.00 Total 7710.38 1725.84 0.00 0.00 47.88 0.00 13.95 (ii) Cumulative NFE achieved: FY 2018-19 to FY 2022-23 (Rs. in Lacs) Year Cumulative NFE Achieved Cumulative % NFE Achieved 2018-19 920.38 100.00 2019-20 1317.36 98.95 2020-21 1451.64 99.05 2021-22 1617.90 99.15 2022-23 1711.86 99.19 File No.S-SEZ-MONT0QBXP/88/2023-JDCP I/2229/2023 6

(iii) Employment Achievement (Direct): FY 2022-23

The Unit has achieved employment of 02 employees (Men-01, Women-01) Up to 5th years i.e. FY 2022-23 of the 1st block period. (d) Relevant provisions: 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”
(e) Other Information:
LOA No. & Date SEEPZ/QBPPL-SEZ/ NCTPL/ 64/ 2017-18 Dated 13.02.2018 Location of Unit Unit No.01,Office No. 3,4th Floor,IT-7 Building, Qubix Business Park Pvt. Ltd., SEZ, Rajiv Gandhi Infotech Park, Phase-I, Pune Hinjewadi 411 057 Validity of LOA 13.05.2023 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 14.05.2018 Execution of BLUT 19.03.2018 Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement

Pending CRA Objection, if any NA Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any NA No. of employees as on 31.03.2023 02 (Male:01, Female:01) Area allotted (in sq.ft.) 2,000 Sq. Ft. Area available for each employee per sq.ft. basis (area / no. of employees) 1000.00 Sq. Ft. File No.S-SEZ-MONT0QBXP/88/2023-JDCP I/2229/2023 7

Investment till date Building NA Plant & Machinery NA Quantity and value of goods exported under Rule 34 (unutilized goods) NA Value Addition during the monitoring period NA Whether all the APRs being considered now has been filed well within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. Yes  The Specified Officer vide his report dated 21.06.2023 has reported that
SEZ Unit has submitted the following A. Details of year-wise export as per the prescribed format: From the year 2018-19 to 2022-23 (Rs. In Lakhs)
Year/Peri od Figures as per APR (In Lakh) Figures as per Softex/SB / Customs Records (In Lakhs) Difference if any (In Lakhs) Reason for Difference/Remark (1) (2) (3) (4) (5) 2018-19 920.38 928.41 8.03 Difference is on account of exchange rate variation. 2019-20 410.93 409.91 -1.02 Difference is on account of exchange rate variation. 2020-21 134.28 134.72 0.44 Difference is on account of exchange rate variation. 2021-22 166.26 165.90 -0.36 Difference is on account of exchange rate variation. 2022-23 93.96 95.27 1.31 Difference is on account of exchange rate variation. File No.S-SEZ-MONT0QBXP/88/2023-JDCP I/2229/2023 8

B. Import (i) (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs. In Lakhs)
Year/Period Figures as per APR (In Lakhs) Figures as per Customs Records / Bond Register (In Lakhs) Difference if any Reason for Difference/Remark 2018-19 0 0 0 NA 2019-20 0 0 0 NA 2020-21 0 0 0 NA 2021-22 0 0 0 NA 2022-23 0 0 0 NA (ii) Import of Raw material (Rs. In Lakhs)
Year/Period Figures as per APR (RM Imported) Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Remark 2018-19 0 0 0 0 2019-20 0 0 0 0 2020-21 0 0 0 0 2021-22 0 0 0 0 2022-23 0 0 0 0 C. BLUT 1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services) Value of Additional BLUT executed TOTAL value of BLUT Executed : BLUT No. SEEPZ/QBPPL- SEZ/NCTPL/64/2017-18 dated 20/03/16 BLUT Amount Rs. 23.99 Lakhs BLUT No. SEEPZ/QBPPL- SEZ/NCTPL/64/2017-18 dated 17.12.19 BLUT Amount Rs. 433.93 Lakhs Total BLUT Rs. 457.93 Lakhs 2 Total Duty Foregone on goods & services procured

Year- Goods Services File No.S-SEZ-MONT0QBXP/88/2023-JDCP I/2229/2023 9

Category Wise: Year Wise:. wise Imported & indigenous Imported and Indigenous 2018-19 4.14 35.13 2019-20 0.42 17.45 2020-21 0.08 5.76 2021-22 0.11 8.03 2022-23 0.13 10.08 Total 4.88 76.45 3 Has the Unit procured goods and or services without having sufficient balance in their BLUT. If yes, Month & Year when the BLUT was exhausted. Details of the consignments and Total value of Goods procured without having sufficient or nil balance in BLUT No. (a) Employment made as on date (as on end of block period / year upto which monitoring is being done) Men -1 Women-1 Total 2 (b) Details of pending Foreign Remittance beyond Permissible period, if any (As on 31/03/23) To cross-check the same and verify

whether

necessary permission from AD Bank / RBI has been obtained. No Foreign Remittance is pending beyond prescribed period. (c ) Whether all softex has been filed for the said period. If no, details thereof. SO to also check whether unit has obtained Softex condonation from DC office / RBI and if approved, whether they have filed such pending Softex. No Softex is pending for filing.
(d) Whether all Softex has been certified, if so till which month has the same been certified. If not, provide details of the Softex and All the Softex till March, 23 have been certified. File No.S-SEZ-MONT0QBXP/88/2023-JDCP I/2229/2023 10

reasons for pendency. (e) Whether unit has filed any request for Cancellation of Softex No. (f) Whether any Services provided in DTA/SEZ/EOU/STPI etc. against payment in INR in r/o IT/ITES Unit during the period. If yes, details thereof (year wise details to be provided) No. (g) SO to verify and certify whether the unit has updated the BLUT ledger Module in SEZ Online. As per Office Order No. 02/2023 dated 16.03.23, uploading of BLUT online is kept in abeyance. (h) Has the unit cleared any Capital Goods procured duty free in DTA against payment of Duty, or otherwise. Full details to be provided along with value of assets and duty discharged No. (i) Is the unit sharing any of their infrastructures with other units or are utilizing infrastructure of another unit in the same or other SEZ. If so, details thereof, including the details of the unit with whom the sharing is being made, and the payment terms. If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date of UAC / Approval letter to be indicated. No (j) Whether all DSPF for services procured

during

the

said monitoring

period

under consideration has been filed by the unit and whether the same has been processed for approval by the SO Office. They have filed DSPF upto March 23. (k) Whether unit has filed all DTA procurement w.r.t. the goods procured by them during the monitoring period for the relevant period. If no, details thereof Yes. They have filed all DTA procurement online. File No.S-SEZ-MONT0QBXP/88/2023-JDCP I/2229/2023 11

(l) Details of the request IDs pending for OOC in respect of DTA procurement on the date of submission of monitoring report No (m) Has
the unit set up any cafeteria / canteen / food court in unit premises. If yes, whether permission from UAC / DC office has been issued, or otherwise office has been issued, or otherwise Whether unit has availed any duty paid goods / services for setting up such facility ? If yes,
whether unit has discharged such duty / tax benefit availed ? details to be given including amount of duty / tax recovered or yet to be recovered No (n) Whether any violation of any of the provisions of law has been noticed / observed by the Specified Officer during the period under monitoring. No. ***The unit has 39 nos. of staff in the year 2018-19 which was reduced to 02 nos. during the year 2022-23. Gradual decrease in numbers of export invoices as well as export value have also been noticed. (C) ADC’s observations:  The Unit has achieved export revenue of Rs. 1725.84 Lacs as against projected export of Rs. 7710.38 Lacs for FY 2018-19 to 2022-23 of 1st Block period of 5 years (i.e. 2018-19 to 2022-23) i.e. 22.38%.  The unit has achieved positive NFE of Rs.1711.66 in last year 2022-23 on cumulative basis. i.e. 99.19%  As per SO report the unit has 39 nos. of staff in the year 2018-19 which was reduced to 02 nos. during the year 2022-23  monitoring of 5 years i.e. FY 2018-19 to 2022-23 of 1st Block period (i.e. 2018-19 to 2022-23), in terms of Rule 54 of SEZ Rules, 2006. File No.S-SEZ-MONT0QBXP/88/2023-JDCP I/2229/2023 12

GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SEEPZ – SEZ (PUNE CLUSTER)


AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE

a) Proposal: Monitoring of the performance of M/s. Ncircle Tech Pvt. Ltd.,Unit-2 an IT/ITES unit located in Qubix Business Park Pvt. Ltd. RGIP, Pune, for one block periods i.e. FY 2018-19 to 2022-23. b) Specific Issue on which decision of Approval Committee is required: Monitoring of the performance of the unit for one block period for 5 years i.e. FY 2018-19 to 2022-23 in terms of Rule 54 of SEZ Rules, 2006 The details of the export projections for 1st block period, is as detailed below: (I) Performance as compared to projections for 5 years of 1st Block period FY 2018-19 to FY 2022-23 (i) Approved Projections ( Rs. In Lakhs) 2018-19 2019-20 2020-21 2021-22 2022-23 TOTAL FOB Value of Exports 620.93 1241.86 1862.78 2483.71 3311.62 9520.90 FE Outgo 55.18 36.90 52.42 73.79 96.44 314.73 NFE 565.75 1204.96 1810.36 2409.92 3215.18 9206.17 (i) Performance as compared to projections: (Rs. In Lacs) Year Export F.E. OUTGO Projected Actual Raw Material (Goods/Services) C.G. import Other outflow Projecte d Actual Projecte d Actual Actual 2018- 19 620.93 441.45 0 0.00 76.70 0.00 0.00 2019- 20 1241.86 1179.89 0.00 0.00 27.20 2020- 21 1862.78 1663.55 0.00 0.00 0.00 2021- 22 2483.71 1901.97 0.00 0.00 0.00 2022- 23 3311.62 2635.68 0.00 0.94 0.00 Total 9520.90 7822.72 0.00 0.00 76.70 0.94 27.20 (ii) Cumulative NFE achieved: FY 2018-19 to FY 2022-23 (Rs. in Lacs)

Year Cumulative NFE Achieved Cumulative % NFE Achieved 2018-19 441.45 100.00 2019-20 1594.14 98.32 2020-21 3257.69 99.17 2021-22 5159.66 99.48 2022-23 7795.25 99.65 File No.S-SEZ-MONT0QBXP/89/2023-JDCP

(iii) Employment Achievement (Direct): FY 2022-23

The Unit has achieved employment of 166 employees (Men-120, Women-46) Up to 5th years i.e. FY 2022-23 of the 1st block period. (d) Relevant provisions: 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”
(e) Other Information:
LOA No. & Date SEEPZ/QBPPL-SEZ/ NCTPL/ 65/ 2017-18 Dated 13.02.2018 Location of Unit Unit No.02,Office No. 3,3rd & 4th Floor,IT-7 Building, Qubix Business Park Pvt. Ltd., SEZ, Rajiv Gandhi Infotech

Park,

Phase-I,

Pune Hinjewadi 411 057 Validity of LOA 13.05.2023 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 14.05.2018 Execution of BLUT 19.03.2018 Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement

Pending CRA Objection, if any NA Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any NA No. of employees as on 31.03.2023 166 (Male:120, Female:46) Area allotted (in sq.ft.) 9,390 Sq. Ft. Area available for each employee per sq.ft. basis (area / no. of employees) 56.56 Sq. Ft. File No.S-SEZ-MONT0QBXP/89/2023-JDCP

Investment till date Building NA Plant & Machinery NA Quantity and value of goods exported under Rule 34 (unutilized goods) NA Value Addition during the monitoring period NA Whether all the APRs being considered now has been filed well within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. Yes  The Specified Officer vide his report dated 21.06.2023 has reported that
SEZ Unit has submitted the following A. Details of year-wise export as per the prescribed format: From the year 2018-19 to 2022-23 (Rs. In Lakhs)
(Rs. In Lakhs)
Year/Peri od Figures as per APR (In Lakh) Figures as per Softex/SB / Customs Records (In Lakhs) Difference if any (In Lakhs) Reason for Difference/Remar k (1) (2) (3) (4) (5) 2018-19 441.45 442.35 (-)0.90 Difference is on account of exchange rate variation. 2019-20 1179.89 1139.54 40.35 Difference is on account of exchange rate variation. 2020-21 1663.55 1163.82 (-)0.27 Difference is on account of exchange rate variation. 2021-22 1901.97 1922.10 (-)20.13 Difference is on account of exchange rate variation. 2022-23 2635.68 2657.34 (-)21.66 Difference is on account of exchange rate variation. File No.S-SEZ-MONT0QBXP/89/2023-JDCP

(a) Import (i) (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs. In Lakhs)
Year/Period Figures as per APR (In Lakhs) Figures as per Customs Records / Bond Register (In Lakhs) Difference if any Reason for Difference/Remark 2018-19 0 0 0 NA 2019-20 0 0 0 NA 2020-21 0 0 0 NA 2021-22 0 0 0 NA 2022-23 0.94 0.94 0 NA (ii) Import of Raw material (Rs. In Lakhs)
Year/Period Figures as per APR (RM Imported) Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Remark 2018-19 0 0 0 0 2019-20 0 0 0 0 2020-21 0 0 0 0 2021-22 0 0 0 0 2022-23 0 0 0 0 (b) BLUT 1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services) Value of Additional BLUT executed TOTAL value of BLUT Executed : BLUT No. SEEPZ/QBPPL- SEZ/NCTPL/65/2017-18 dated 20/03/18 BLUT Amount Rs. 43.11 Lakhs BLUT No. SEEPZ/QBPPL- SEZ/NCTPL/65/2017-18 dated 19/09/22 BLUT Amount Rs. 392.89 Lakhs Total BLUT Rs. 436.00 Lakhs 2 Total Duty Foregone on goods & services procured

Year- Goods Services File No.S-SEZ-MONT0QBXP/89/2023-JDCP

Category Wise: Year Wise:. wise Imported & indigenous Imported and Indigenous 2018-19 10.87 48.16 2019-20 1.29 59.99 2020-21 2.01 38.33 2021-22 7.44 54.83 2022-23 9.57 35.18 Total 31.18 236.49 3 Has the Unit procured goods and or services without having sufficient balance in their BLUT. If yes, Month & Year when the BLUT was exhausted. Details of the consignments and Total value of Goods procured without having sufficient or nil balance in BLUT No. (a) Employment made as on date (as on end of block period / year upto which monitoring is being done) Men -120 Women-46 Total 166 (b) Details of pending Foreign Remittance beyond Permissible period, if any (As on 31/03/23) To cross-check the same and verify

whether

necessary permission from AD Bank / RBI has been obtained. No Foreign Remittance is pending beyond prescribed period. (c ) Whether all softex has been filed for the said period. If no, details thereof. SO to also check whether unit has obtained Softex condonation from DC office / RBI and if approved, whether they have filed such pending Softex. No Softex is pending for filing.
(d) Whether all Softex has been certified, if so till which month has the same been certified. If not, provide details of the Softex and All the Softex till February, 23 have been certified. Softex for March 23 has not been certified since the Gist of Contract was not mapped. Deficiency File No.S-SEZ-MONT0QBXP/89/2023-JDCP

reasons for pendency. note issued. (e) Whether unit has filed any request for Cancellation of Softex No. (f) Whether any Services provided in DTA/SEZ/EOU/STPI etc. against payment in INR in r/o IT/ITES Unit during the period. If yes, details thereof (year wise details to be provided) No. (g) SO to verify and certify whether the unit has updated the BLUT ledger Module in SEZ Online. As per Office Order No. 02/2023 dated 16.03.23, uploading of BLUT online is kept in abeyance. (h) Has the unit cleared any Capital Goods procured duty free in DTA against payment of Duty, or otherwise. Full details to be provided along with value of assets and duty discharged

No. (i) Is the unit sharing any of their infrastructures with other units or are utilizing infrastructure of another unit in the same or other SEZ. If so, details thereof, including the details of the unit with whom the sharing is being made, and the payment terms. If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date of UAC / Approval letter to be indicated. No (j) Whether all DSPF for services procured

during

the

said monitoring

period

under consideration has been filed by the unit and whether the same has been processed for approval by the SO Office. They have filed DSPF upto March 23. (k) Whether unit has filed all DTA procurement w.r.t. the goods procured by them during the monitoring period for the relevant Yes. They have filed all DTA procurement online. File No.S-SEZ-MONT0QBXP/89/2023-JDCP

period. If no, details thereof (l) Details of the request IDs pending for OOC in respect of DTA procurement on the date of submission of monitoring report No (m) Has
the unit set up any cafeteria / canteen / food court in unit premises. If yes, whether permission from UAC / DC office has been issued, or otherwise office has been issued, or otherwise Whether unit has availed any duty paid goods / services for setting up such facility ? If yes, whether unit has discharged such duty / tax benefit availed? details to be given including amount of duty / tax recovered or yet to be recovered The SEZ unit has dry pantry with no live cooking. On scrutiny of documents it observed that they had availed duty/tax benefit towards interior work (including furniture) undertaken for entire office including cafeteria. The proportionate duty/tax liability in respect of cafeteria is ascertained as Rs. 57,459/-. The Unit vide letter dated 20/06/23 has undertaken that they are paying the duty/tax liability along with interest Rs.

47,066/-

(Calculated

till 30/06/23). (n) Whether any violation of any of the provisions of law has been noticed / observed by the Specified Officer during the period under monitoring. No. (C) ADC’s observations:  The Unit has achieved export revenue of Rs. 7822.72 Lacs as against projected export of Rs. 9520.90 Lacs for FY 2018-19 to 2022-23 of 1st Block period of 5 years (i.e. 2018-19 to 2022-23) i.e. 82.16%.  The unit has achieved positive NFE of Rs.7795.25 Lakhs in last year 2022- 23 on cumulative basis. i.e. 99.65%  Monitoring of 5 years i.e. FY 2018-19 to 2022-23 of 1st Block period (i.e. 2018-19 to 2022-23), in terms of Rule 54 of SEZ Rules, 2006. File No.S-SEZ-MONT0QBXP/89/2023-JDCP

1 GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SEEPZ – SEZ (PUNE CLUSTER)


AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE

a) Proposal: Monitoring of the performance of M/s. VJ Coresoft Pvt Ltd.. an IT/ITES unit located in Qubix Business Park Pvt Ltd-SEZ, Pune, for the period from FY 2017-18 to FY 2021-22 of 2nd Block period. b) Specific Issue on which decision of Approval Committee is required: Monitoring of the performance of the for the period from FY 2017-18 to FY 2021-22 of 2nd Block period, in terms of Rule 54 of SEZ Rules, 2006. c) Relevant provisions: - As per 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”. I. Approved export Projections for 2nd Block Period: (Rs. in Lacs)

2017-18 2018-19 2019-20 2020-21 2021-22 Total FOB Export 1000.00 1250.00 1450.00 1750.00 2100.00 7550.00 FE Outgo 7.00 8.00 10.00 12.00 15.00 52.00 NFE 993.00 1242.00 1440.00 1738.00 2085.00 7498.00 (A) Performance as compared to projections: (Rs. In Lacs) Year Export F.E. OUTGO Projected Actual Raw Material (Goods/Services ) C.G. import Other outflow Projecte d Actua l Projecte d Actual Actual 2017- 18 1000.00 601.17 0.00 0.00 52.00 0.00 0.00 2018- 19 1250.00 599.02 0.00 0.00 0.00 2019- 20 1450.00 291.59 0.00 0.00 0.00 2020- 21 1750.00 259.49 0.00 0.00 0.00 2021- 22 2100.00 328.83 0.00 0.00 0.00 Total 7550.00 2080.10 0.00 0.00 52.00 0.00 0.00 (B) Cumulative NFE Achieved (Rs. In Lakhs) Year Cumulative NFE achieved Cumulative NFE in % 2017-18 601.17 100% 2018-19 1200.19 100% File No.S-SEZ-MONT0QBXP/33/2022-JDCP

2 2019-20 1491.78 100% 2020-21 1751.27 100% 2021-22 2080.10 100% (C) Other Information: LOA No. & Date SEEPZ-SEZ/FIPL- SEZ/VJCPL/27/2011-12/8925 dated 27.06.2012 Location of Unit Ground Floor, IT-6 Building, Qubix Business Park Pvt. Ltd., Rajiv Gandhi Infotech Park, Hinjewadi, Phase I, Pune-411057 Validity of LOA 11.11.2027 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 12.11.2012 Execution of BLUT Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement Pending CRA Objection, if any NA Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any NA a) No. of employees as on FY 2021- 22 34 employees (Men-29, women-5) Area allotted (in sq.ft.) 7696.20 Sq.ft. (715 Sq.Mtr) Area available for each employee per sq.ft. basis (area / no. of employees) 226.35 sq.ft. Investment till date Building NA Plant & Machinery NA Quantity and value of goods exported under Rule 34 (unutilized goods) NA Value Addition during the monitoring period NA Whether all the APRs being considered now has been filed well within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. Yes The Specified Officer vide letter dated 19.06.2023 has reported as under: (a) Export
(Rs. In Lakhs)
Year/Peri od Figures as per APR (In Lakh) Figures as per Softex/SB / Customs Difference if any (In Lakhs) Reason for Difference/Remar k

3 Records (In Lakhs) (1) (2) (3) (4) (5) 2017-18 601.17 479.43 121.74 Softex has not been filed by the Unit for 29 invoices for Rs. 155.60 Lakhs Difference on account of exchange rate is Rs. 33.86 lakhs 2018-19 599.02 637.47 (-) 38.35 Difference on account of exchange rate is Rs. (-)38.35 lakhs 2019-20 291.59 321.13 (-)29.54 Difference on account of exchange rate is Rs. (-)29.54lakhs 2020-21 259.49 193.61 65.88 Difference on account of exchange rate is Rs. 1.67 lakhs. Softex has not been filed for 21 invoices for value of Rs. 67.55 lakh 2021-22 328.83 326.83 2.00 Difference on account of exchange rate is Rs. 0.18 lakhs. Softex has not been filed for 01 invoice for value of Rs. 2.18 lakh (b) Import (i) (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs. In Lakhs)
Year/Period Figures as per APR (In Lakhs) Figures as per Customs Records / Bond Register (In Lakhs) Difference if any Reason for Difference/Remark 2017-18 0 0 0 NA 2018-19 0 0 0 NA 2019-20 0 0 0 NA 2020-21 0 0 0 NA 2021-22 0 0 0 NA

4 (ii) Import of Raw material (Rs. In Lakhs)
Year/Period Figures as per APR (RM Imported) Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Remark 2017-18 0 0 0 0 2018-19 0 0 0 0 2019-20 0 0 0 0 2020-21 0 0 0 0 2021-22 0 0 0 0 (c) BLUT 1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services) Value of Additional BLUT executed TOTAL value of BLUT Executed : BLUT F. No. SEEPZ-SEZ/FIPL- SEZ/VJCPL/27/2011-12 dated 13/09/2012. BLUT Amount Rs. 21.42 Lakh. BLUT F. No. SEEPZ-SEZ/FIPL- SEZ/VJCPL/27/2011-12 dated 10/08/20. BLUT Amount Rs. 73.10 Lakhs. TOTAL BLUT :- Rs. 94.53 Lakhs 2 Total Duty Foregone on goods & services procured Category Wise: Year Wise:.

Year- wise Goods Imported & indigenous Services Imported and Indigenous 2017- 18 0 10.24 2018- 19 0 20.89 2019- 20 0 21.10 2020- 21 0 20.73 2021- 22 0 30.55 Total 0 103.51 3 Has the Unit procured goods and or services without having sufficient balance in their BLUT. If yes, Month & Year when the BLUT was exhausted Details of the consignments and Total value of Goods procured without having sufficient or nil

5 balance in BLUT (a) Employment made as on date (as on end of block period / year upto which monitoring is being done) Men -29 Women-5 Total 34 (b) Details of pending Foreign Remittance beyond Permissible period, if any (As on 31/03/22) To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. No Foreign Remittance is pending beyond prescribed period. (c ) Whether all softex has been filed for the said period. If no, details thereof. SO to also check whether unit has obtained Softex condonation from DC office / RBI and if approved, whether they have filed such pending Softex. Yes.

  1. No Softex has been filed for Rs.
  2. 60 lakhs for the year 2017-18. No condonation letter has been filed.
  3. No Softex has been filed for Rs. 67.55 lakhs for the year 2020-21. No condonation letter has been filed.
  4. No Softex has been filed for Rs. 2.18 lakhs for the year 2021-22. No condonation letter has been filed. (d) Whether all Softex has been certified, if so till which month has the same been certified. If not, provide details of the Softex and reasons for pendency. Softex No. 142100029864 for Dec. 2020 pending for certification. Softex ID yet to be assigned to the New Officer for verification. (e) Whether unit has filed any request for Cancellation of Softex No. (f) Whether any Services provided in DTA/SEZ/EOU/STPI etc. against payment in INR in r/o IT/ITES Unit during the period. If yes, details thereof (year wise details to be provided) Yes. Details as under; Year To SEZ To STPI 2017- 18 72,38,100 10,24,788 2018- 19 42,90,100 -- 2019- 20 125,97,47 5 -- 2020- 21 62,77,428 -- 2021- 22 51,86,,731 -- Total 355,89,83 4 10,24,788 (g) SO to verify and certify whether the unit has updated the BLUT ledger Module in SEZ Online. As per Office Order No. 02/2023 dated 16.03.23 , uploading of BLUT online is kept in abeyance. (h) Has the unit cleared any Capital Goods procured duty free in DTA against payment of Duty, or otherwise. Full details to be provided along with value of assets and duty Details of goods (E-Waste) cleared in DTA is as under; (In Lakhs) Year Value Duty 2017-18 0 0 2018-19 0 0 2019-20 0 0

6 discharged

2020-21 0 0 2021-22 0 0 Total 0 0 (i) Is the unit sharing any of their infrastructures with other units or are utilizing infrastructure of another unit in the same or other SEZ. If so, details thereof, including the details of the unit with whom the sharing is being made, and the payment terms. If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date of UAC / Approval letter to be indicated. No (j) Whether all DSPF for services procured

during

the

said monitoring

period

under consideration has been filed by the unit and whether the same has been processed for approval by the SO Office. Though the unit has procured Services of Rs. 103 lakh however they have not filed any DSPF. (k) Whether unit has filed all DTA procurement w.r.t. the goods procured by them during the monitoring period for the relevant period. If no, details thereof NA . As there is no procurement of goods under claim of exemption. (l) Details of the request IDs pending for OOC in respect of DTA procurement on the date of submission of monitoring report No (m) Has the unit set up any cafeteria / canteen / food court in unit premises. If yes, whether permission from UAC / DC office has been issued, or otherwise office has been issued, or otherwise Whether unit has availed any duty paid goods / services for setting up such facility ? If yes,
whether unit has discharged such duty / tax benefit availed ? details to be given including amount of duty / tax recovered or yet to be recovered No (n) Whether any violation of any of the provisions of law has been noticed / observed by the Specified Officer during the period under monitoring. Yes. The unit has supplied Services in Indian rupees to the SEZ and STPI unit. Detail at (f) above.

7 ADC’s observations:  The unit has achieved export of Rs. 2080.10 lakhs against the Projected export of Rs. 7550.00 lakhs in the period of FY 2017-18 to 2021-22 of 2nd Block period i.e., 27.55%  The unit has achieved NFE of Rs. 2080.10 lakhs i.e, 100% on cumulative basis in the 2nd Block period.  As per the SO Report the unit has achieved employment of 34 employees (Men-29, women-5) in FY 2021-22.  Further, the specified Officer in his report has submitted that, the unit has provided services in SEZ and STPI against the payments received in INR as detailed below: Year To SEZ To STPI 2017-18 72,38,100 10,24,788 2018-19 42,90,100

2019-20 125,97,475

2020-21 62,77,428

2021-22 51,86,,731

Total 3,55,89,834 10,24,788  As per Section 2(z) of SEZ Act, 2005, the definition of Services is given as below : “Services means such tradable services which, - (i) Are covered under the General Agreement on Trade in Services annexed as IB to the Agreement establishing the World Trade Organisation concluded at Martrakesh on the 15th day of April 1994 ; (ii) May be prescribed by the Central Government for the purpose of this Act ; and (iii) Earn foreign exchange ;  As the unit has been granted LOA for providing IT/ITES Services from their SEZ Unit, and since the services provided by them to DTA against INR does not classify as a ‘Service’ as per definition as given in Section 2(z) of SEZ Act, 2005, the unit has violated the provisions of the SEZ Acts / Rules.  As per Rule 54(2) of SEZ Rules, 2006 “(2) In Case the Approval Committee comes to the conclusion that a Unit has not achieved positive Net Foreign Exchange Earning, or stipulated Value Addition as specified in rule 53 or failed to abide by any of the term and conditions of the Letter of Approval or Bond-cum- Legal Undertaking, without prejudice to the action that may be taken under any other law for the time being in force, the said Unit shall be liable for penal action under the provisions of the Foreign Trade Development and Regulation) Act, 1992.”

8  Approval committee may like to take initial action against the unit for violation of the SEZ Act and Rules, 2006  Approval Committee may like to monitor the performance of the Unit for the period from 2017-18 to 2021-22 i.e., 2nd block period, in terms of Rule 54 of SEZ Rules, 2006.

GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SEEPZ – SEZ (PUNE CLUSTER)


AGENDA NOTE FOR CONSIDERATION OF THE UNIT APPROVAL COMMITTEE

a) Proposal: Monitoring of the performance of M/s. PharmaACE Innovations LLP, an IT/ITES unit located in Qubix Business Park Pvt. Ltd. RGIP, Pune, for one block periods i.e. FY 2018-19 to 2022-23. b) Specific Issue on which decision of UAC is required: Monitoring of the performance of the unit for one block period for 5 years i.e. FY 2018-19 to 2022-23 in terms of Rule 54 of SEZ Rules, 2006 The details of the export projections for 1st block period, is as detailed below: (I) Performance as compared to projections for 5 years of 1st Block period FY 2018-19 to FY 2022-23 (i) Approved Projections ( Rs. In Lakhs) 2018-19 (As per APR) 2019-20 (As per APR) 2020-21 (As per APR) 2021-22 (As per APR) 2022-23 Revised TOTAL FOB Value of Exports 2091.64 2985.95 3754.34 6460.64 7000.00 22292.5 7 FE Outgo 0.00 0.00 0.00 0.00 70.00 70.00 NFE 2091.64 2985.95 3754.34 6460.64 6930.00 22222.5 7 (i) Performance as compared to projections: (Rs. In Lacs) Year Export F.E. OUTGO Projected Actual Raw Material (Goods/Services) C.G. import Other outflow Projecte d Actual Projecte d Actual Actual 2018- 19 2091.64 2091.64 0 0.00 50.00 0.00 0.00 2019- 20 2985.95 2985.95 0.00 0.00 0.00 2020- 21 3754.34 3754.34 0.00 0.00 0.00 2021- 22 6460.64 6460.64 0.00 0.00 0.00 2022- 23 7000.00 9259.8 2 0.00 0.62 0.00 File No.S-SEZ-MONT0QBXP/86/2023-JDCP

Total 22292.5 7 24553.3 9 0.00 0.00 50.00 0.62 0.00 (ii) Cumulative NFE achieved: FY 2018-19 to FY 2022-23 (Rs. in Lacs)

(iii) Employment Achievement (Direct): FY 2022-23

The Unit has achieved employment of 135 employees (Men-88, Women-47) Up to 5th years i.e. FY 2022-23 of the 1st block period. (d) Relevant provisions: 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”
(e) Other Information:
LOA No. & Date SEEPZ/-SEZ/NEWSEZ/QBP- PILLP/352/2017-18/05774

Dated 06.03.2018 Location of Unit Ground Floor,IT 5 Building,10th Floor Unit 2,IT 9 Building, Qubix Business Park Pvt. Ltd., SEZ, Rajiv Gandhi Infotech

Park,

Phase-I,

Pune Hinjewadi 411 057 Validity of LOA 31.05.2023 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 01.06.2018 Execution of BLUT 22.05.2023 Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement

Pending CRA Objection, if any NA Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any NA Year Cumulative NFE Achieved Cumulative % NFE Achieved 2018-19 2091.64 100.00 2019-20 5076.99 100.00 2020-21 8831.33 100.00 2021-22 15291.97 100.00 2022-23 24551.73 100.00 File No.S-SEZ-MONT0QBXP/86/2023-JDCP

No. of employees as on 31.03.2023 135 (Male:88, Female:47) Area allotted (in sq.ft.) 13,227 Sq. Ft. Area available for each employee per sq.ft. basis (area / no. of employees) 97.97 Sq. Ft. Investment till date Building NA Plant & Machinery NA Quantity and value of goods exported under Rule 34 (unutilized goods) NA Value Addition during the monitoring period NA Whether all the APRs being considered now has been filed well within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. Yes  The Specified Officer vide his report dated 16.06.2023 has reported that
SEZ Unit has submitted the following (a) Details of year-wise export as per the prescribed format: From the year 2018-19 to 2022-23 (Rs. In Lakhs)
(Rs. In Lakhs)
Year/Peri od Figures

as per APR (In Lakh) Figures as per Softex/SB
/ Customs Records

(In Lakhs) Difference if any (In Lakhs) Reason

for Difference/Remar k (1) (2) (3) (4) (5) 2018-19 2091.64 2101.20 9.56 Difference is on account

of exchange

rate variation. 2019-20 2985.35 2996.66 11.31 Difference is on account

of exchange

rate variation. 2020-21 3754.34 3740.80 -13.54 Difference is on account

of exchange

rate variation. 2021-22 6460.64 6465.43 4.79 Difference is on account

of File No.S-SEZ-MONT0QBXP/86/2023-JDCP

exchange

rate variation. 2022-23 9259.82 9303.36 43.54 Difference is on account

of exchange

rate variation. (a) Import (i) (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs. In Lakhs) Year/Period Figures as per APR (In Lakhs) Figures as per Customs Records / Bond Register

(In Lakhs) Difference if any Reason

for Difference/Remark 2018-19 0 0 0 NA 2019-20 0 0 0 NA 2020-21 0 0 0 NA 2021-22 0 0 0 NA 2022-23 0.62 0.62 0 NA (ii) Import of Raw material (Rs. In Lakhs) Year/Period Figures as per APR (RM Imported) Figures as per Customs Records / Bond Register Difference if any Reason

for Difference/Remark 2018-19 0 0 0 0 2019-20 0 0 0 0 2020-21 0 0 0 0 2021-22 0 0 0 0 2022-23 0 0 0 0 (b) BLUT 1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services) Value of Additional BLUT executed TOTAL value of BLUT Executed : BLUT F. No. SEEPZ-SEZ/NEW SEZ/QBP-FILLP/352/2017-18 dated 06/04/18 BLUT Amount Rs. 15.77 Lakh. 2 Total Duty Foregone on goods & services procured Category Wise: Year Wise:.

Year- wise Goods Imported & indigenous Services Imported and Indigenous 2018-19 5.03 15.00 2019-20 3.14 10.07 File No.S-SEZ-MONT0QBXP/86/2023-JDCP

2020-21 8.92 11.28 2021-22 7.94 10.97 2022-23 4.75 33.01 Total 29.78 80.33 3 Has the Unit procured goods and or services without having sufficient balance in their BLUT. If yes, Month & Year when the BLUT was exhausted. Details of the consignments and Total value of Goods procured without having sufficient or nil balance in BLUT No. (a) Employment made as on date (as on end of block period / year upto which monitoring is being done) Men -88 Women-47 Total 135 (b) Details of pending Foreign Remittance beyond Permissible period, if any (As on 31/03/22) To cross-check the same and verify

whether

necessary permission from AD Bank / RBI has been obtained. No Foreign Remittance is pending beyond prescribed period. (c ) Whether all softex has been filed for the said period. If no, details thereof. SO to also check whether unit has obtained Softex condonation from DC office / RBI and if approved, whether they have filed such pending Softex. No Softex is pending for filing.
(d) Whether all Softex has been certified, if so till which month has the same been certified. If not, provide details of the Softex and reasons for pendency. All the Softex till March, 23 have been certified. (e) Whether unit has filed any request No. File No.S-SEZ-MONT0QBXP/86/2023-JDCP

for Cancellation of Softex (f) Whether any Services provided in DTA/SEZ/EOU/STPI etc. against payment in INR in r/o IT/ITES Unit during the period. If yes, details thereof (year wise details to be provided) No. (g) SO to verify and certify whether the unit has updated the BLUT ledger Module in SEZ Online. As per Office Order No. 02/2023 dated 16.03.23, uploading of BLUT online is kept in abeyance. (h) Has the unit cleared any Capital Goods procured duty free in DTA against payment of Duty, or otherwise. Full details to be provided along with value of assets and duty discharged

Details of goods (E-Waste) cleared in DTA is as under; (In Lakhs) Year Value Duty 2018-19 0 0 2019-20 0 0 2020-21 0 0 2021-22 0 0 2022-23 5.51 1.06 Total 5.51 1.06 (i) Is the unit sharing any of their infrastructures with other units or are utilizing infrastructure of another unit in the same or other SEZ. If so, details thereof, including the details of the unit with whom the sharing is being made, and the payment terms. If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date of UAC / Approval letter to be indicated. No (j) Whether all DSPF for services procured

during

the

said monitoring

period

under consideration has been filed by the unit and whether the same They have filed DSPF upto March 22. File No.S-SEZ-MONT0QBXP/86/2023-JDCP

has been processed for approval by the SO Office. (k) Whether unit has filed all DTA procurement w.r.t. the goods procured by them during the monitoring period for the relevant period. If no, details thereof Yes. They have filed all DTA procurement online. (l) Details of the request IDs pending for OOC in respect of DTA procurement on the date of submission of monitoring report No (m) Has
the unit set up any cafeteria / canteen / food court in unit premises. If yes, whether permission from UAC / DC office has been issued, or otherwise office has been issued, or otherwise Whether unit has availed any duty paid goods / services for setting up such facility ? If yes,
whether unit has discharged such duty / tax benefit availed ? details to be given including amount of duty / tax recovered or yet to be recovered No (n) Whether any violation of any of the provisions of law has been noticed / observed by the Specified Officer during the period under monitoring. No. (f) ADC’s observations:  The Unit has achieved export revenue of Rs. 24553.39 Lacs as against projected export of Rs. 22292.57 Lacs for FY 2018-19 to 2022-23 of 1st Block period of 5 years (i.e. 2018-19 to 2022-23) i.e. 110.14%.  The unit has achieved positive NFE of Rs.24551.73 in last year 2022-23 on cumulative basis. i.e. 100%  monitoring of 5 years i.e. FY 2018-19 to 2022-23 of 1st Block period (i.e. 2018-19 to 2022-23), in terms of Rule 54 of SEZ Rules, 2006. File No.S-SEZ-MONT0QBXP/86/2023-JDCP

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