Agenda for Approval Committee meeting for Pune-Cluster to be held on 10 August 2023. — 09-8qubix-business-park-pvt-ltd-sez

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 : 10.08.2023

TIME : 12:30 P.M.

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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 10.08.2023 INDEX

Agenda Item No.

Subject Agenda Item No. 01: - Confirmation of the Minutes of the meeting held on 25.07.2023 Agenda Item No. 02: - Application for Leasing out built-up space for setting up “Canteen Facility” to vendor submitted by M/s. Qubix Business Park Pvt. Ltd. (Developer) Agenda Item No. 03: - Application for Leasing out built-up space to vendor submitted by M/s. VITP Pvt. Ltd. (Co-Developer) Agenda Item No. 04: - Application for Approval of regularization of Cafeteria in SEZ Unit premises submitted by M/s. Persistent Systems Ltd Agenda Item No. 05: - Monitoring of Performance r/o M/s. Ensono Technologies LLP

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

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AGENDA NOTE FOR CONSIDERATION OF THE UNIT APPROVAL COMMITTEE

a) Proposal: Application for Leasing out built-up space for setting up “Canteen Facility” to vendor in the premises of M/s. Qubix Business Park Pvt. Ltd. (Developer) in Hinjawadi, Phase I, Pune b) Specific Issue on which decision of UAC is required: Approval for lease out the built-up space to Canteen vendor in the processing area of the SEZ, as detailed below:

Name of the Service provider Location Area (sq.ft.) M/s 7-India Convenience Retail Ltd. Ground Floor of IT 2 1114 M/s Punjabi Junction Ground Floor of IT 2 2090 c) Relevant provisions: Rule 11(5) of SEZ Rules, 2006 “the Developer may, with the prior approval of the Approval Committee, grant on lease land or built up space, for creating facilities such as canteen, public telephone booths, first aid centers, crèche and such other facility may be required for the exclusive use of the unit.” d) Other Information:
 Formal approval No.F.2/274/2006-EPZ dated 23.08.2006 as a Developer  Location: Plot No. 2, behind Cognizant, Near Rajiv Gandhi Infotech Park, Hinjawadi, Phase I, Pune 411 057  The Developer has informed that the vendors will not avail any Direct or Indirect Tax Benefits provided under SEZ Scheme.  The Developer has stated that the services will be utilized by all their Units and Developer’s employees in the SEZ premises.  The Developer has submitted the following with the application: Copy of request letter from the Service provider dated 29.06.2023 & 19.05.2023 respectively Qubix Business Park Pvt. Ltd. space availability confirmation letter dated 29.06.2023 &04.07.2023 Copy of Fire NOC of Developer dated 04.09.2020 Copy of Checking of Fire Fighting systems issued by Anushka Fire Services dated 11.01.2023 Copy of Form B dated 11.01.2023 issued for the period July 2022 to December 2022 GST Registration Certificate of the Service Provider File No.S-SEZ-PRO0QBXP/11/2022-JDCP

Copy of PAN Card Form C (FSSAI Certificate) in r/o M/s 7-India Convenience Retail Ltd has been submitted The Developer has not submitted the Form C (FSSAI Certificate) of M/s Punjabi Junction (Vendor). In this regard M/s Punjabi Junction given the undertaking and intimated that they required the signed agreement copies with Developer and same can be done post the handover of the premises. The developer has not submitted the specific fire NOC in the name of vendor. e) ADC’s observations:  Unit Approval Committee may like to consider the proposal of the Developer for leasing out built-up space to Canteen vendor, in terms of Rule 11(5) of SEZ Rules, 2006 subject to submission of specific fire NOC issued by Fire department & Form C (FSSAI Certificate) in r/o M/s Punjabi Junction( Vendor). File No.S-SEZ-PRO0QBXP/11/2022-JDCP

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

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AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE

a) Proposal: Proposal submitted by M/s. VITP Pvt Ltd (Qubix-SEZ) Co-Developer for leasing out built up space to vendor for Food Court services for kitchen with Island,Kiosk No.1 on 9th Floor, IT-7 Building at Retail Food Court, Qubix - SEZ, Plot No. 2, Blue Ridge Township, Near RGIP, Hinjewadi Phase – I, Pune 411057. b) Specific issue on which decision of Approval Committee is required: Approval for leasing retail area to vendor for operating in the Food Court premises at Kiosk No. 1, Retail Food Court, 9th Floor, IT-7 Building , Qubix SEZ, Blue Ridge Township, Near RGIP, Hinjewadi Phase – I, - SEZ under Rule 11(5) of SEZ Rules, 2006, as detailed below : Sr. No. Location Purpose of Use Name of the Entity/Operator under Brand Name Area in sq.ft. 1 Retain Food Court for Kitchen with Island Kiosk No. 1, Retail Food Court (9th Floor), IT-7, Qubix SEZ, Blue Ridge Township, , Near RGIP, Hinjewadi Phase – I, Pune 411057. Required for Food facility for employees working in SEZ campus. M/s Tastea 340 sq.ft c) Relevant provisions: Rule 11(5) of the SEZ Rules, 2006. :the Developer may, with the prior approval of the Approval Committee, grant on lease land or built-up space, for creating facilities such as canteen, public telephone booths, first aid centre’s, crèche and such other facilities as may be required for the exclusive use of the Unit. d) Other information: (i) M/s VITP Pvt Ltd, are registered as a Co-Developer of Vance Project at VITP Pvt Ltd (Qubix SEZ) for Construction/Development of SEZ at Blue Ridge Township, Near RGIP, Hinjewadi Phase – I, Pune 411057.
(ii) They have been granted Formal Letter of Approval Number F.2/274/2006-EPZDtd. 07.02.2012. (iii) They have submitted copy of signed Letter of Offer given to M/s Tasteadated 19.04.2023 File No.S-SEZ-PRO0QBXP/14/2022-JDCP

2 (iv) Copy of Fire NOC No. MIDC/Fire/D-36827 dated 13.10.2016 and Form B dated 08.01.2023 issued by M/s S R Engineering Co. Licensed Agency for carrying out inspection of the fire prevention and life safe (licenceNo. MFS/LA/RF-105/RD-102)  Further the Co-Developer has submitted that: i. The aforesaid facilities will be utilized by all the Employees of the Units and Co-Developers. ii. M/s Tastea, the vendor will not avail any direct or indirect Tax benefits available under the SEZ scheme. e) ADC Observation and recommendation:  Approval Committee may like to consider the request of the Co- Developer for letting out retail space to vendor M/s Tastea for operating in the Food Court premises under Rule 11(5) of SEZ Rules, 2006. ` File No.S-SEZ-PRO0QBXP/14/2022-JDCP

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

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AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE

a) Proposal: Proposal submitted by M/s. Persistent Systems Ltd., an IT/ITES Unit located at Qubix Business Park Pvt Ltd.-SEZ, for regularization of Cafeteria in the SEZ Unit-premises b) Specific issue on which decision of Approval Committee is required: Approval for regularization of cafeteria as per Instruction No 95 dated 11-06- 2019, as detailed below: Details of location, service providers and area allocated for Cafeteria: Name of Vendor Activity Location of Cafeteria Area in Sq.ft M/s. Mitesh Caterers Vendor brings Pre-Cooked food and serves same to employees IT-3 Bldg., 4th Floor, Qubix Business Park Pvt Ltd.-SEZ. 4065.64 c) Relevant provisions: As per para 3 of Instruction No.95 dated 11.06.2019 “3. The issue was examined in this department and with the approval of competent authority, it is conveyed that the same could be allowed subject to the following condition The facilities as envisaged under the proviso to Rule 11(5) of the SEZ Rules could also be created by a Unit for its exclusive use subject to obtaining a NOC from the Developer as well as necessary NOCs/clearances/approvals from the relevant statutory authorities. The Units shall not be eligible for any exemptions, drawback, concessions or any other benefit available under Section 7 or Section 26 of the SEZ Act, for creating or operating such facilities”. d) Previous reference : The said proposal of the unit was placed before the 125th Meeting of the Approval Committee held on 25.07.2023 wherein the committee deferred the proposal requesting to submit the details of the duties paid against the list of materials used for the setting up of the Cafeteria. e) Report submitted by the Senior Authorized Officer:

As directed by the UAC, the Senior Authorized Officer, Qubix vide his report dated 02.08.2023 has submitted the list of items in the cafeteria, the details of which are as under : Name of the vendor Invoice no. & date Particulars Base Amount VAT 12.5% Total invoice amount Suyog Equipments Pvt. Ltd 166

dated 04.03.11 Bain

Marie- Kitchen equipment 108981 13623 122604 Kalagar 3240

dtd. 04.03.11 Dining Tables 101400 12675 114075 Kalagar 3260

dtd. 23.03.2011 Dining Tables 5100 638 6738 G.V.Infraprojec t Pvt. Td. IPL/70/2010- 2011

dtd. 31.03.2011 Chairs

for cafeteria 244800 30600 276600 TOTAL 460281 57535 520016 It has further been informed by the Specified Officer that invoices pertaining to the above goods and the CA’s certificate submitted have been verified and that no tax/duty benefit was availed towards procurement of goods for the cafeteria located at 4th & 5th Floors, IT-3 Building in Qubix SEZ. f) Other information:  The unit was issued LOA No. SEZ/PUNE/10F/2010-11/753 dated 07.11.2010 Dtd. 17.02.2021 located at IT-3 Bldg, 4th & 5th Floor, Qubix Business Park Pvt Ltd.-SEZ, Survey No.154/6, behind Cognizant, RGIP, Hinjewadi, Phase-I,Pune-411057  Date of commencement: 06.12.2010
 LOA valid up to: 05.12.2025  The unit has submitted that: The vendor will not be using any gas/inflammable equipment in the cafeteria. The unit has not allocated separate space to any food court vendor or supplier on commercial basis. As part of their employee welfare, they provide complete meal to their employees free of cost/ they have appointed a vendor who provides pre-cooked food to them and the same is just served in their cafeteria. Company owns the responsibility to pay the said vendor. Further, the unit has also submitted an undertaking that they have not availed any benefits for Interior works to setup the cafeteria also no benefit was availed on any goods stored/installed in the cafeteria.  The unit has submitted following documents:  Fire NOC issued by the MIDC dated 13.08.2013 for their office on 4th & 5th Floor in IT-3 Building area admeasuring 7991.646 Sq. Mtrs.  Form B dated 05.01.2023 issued for the period July 2022 to Dec 2022  Copy of NOC from the Developer.  Undertaking for non-availing of tax, duty benefits and exemptions  Form C (License) issued to the Vendor i.e M/s. Mitesh Caterers to commence of carry on Food Business.

 Copy of Agreement between the vendor and the unit agreeing to provide cooked food, snacks and Tea/Coffee will be provided to its employees.  Floor map of the area allotted for cafeteria at 4th and 5th Floor.  Chartered Accountant Certificate dated 22.05.2023 wherein the CA has certified that no tax/duty benefit was availed on Cafeteria services during setting up of the cafeteria in the SEZ premises.  Letter dated 22.02.2023 from Persistent to Specified Officer enclosing the Copies of Invoices and informing that they have not received any services including interior work while establishing the cafeteria.  Copies of Tax Invoices for purchase of the assets and furniture g) ADC’s Observations:  The unit had setup the said Cafeteria around Feb-2011 i.e. prior to issuance of Instruction No. 95. Now, based on the said instruction, they intend to regularize the said facility.  The unit has clarified that vendor will bring only precooked food which are ready to serve.  Approval Committee may like to consider the proposal of the Unit for regularizing of Cafeteria and appointment of service provider, in the Unit premises, in terms of Instruction No. 95 issued by MOC&I.

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

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AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE

a. Proposal: Monitoring of the performance of M/s. Ensono Technologies LLP. an IT/ITES unit located in Qubix-SEZ, for 5 year i.e., FY 2018-19 to FY 2022-23 of 1st Block period.

b. Specific Issue on which decision of Approval Committee is required: Monitoring of the performance of the unit for 5 year i.e., FY 2018-19 to FY 2022-23 of 1st Block period

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. A. Approved Projections: (1st block Period)
(Rs. In Crores)

2018-19 2019-20 2020-21 2021-22 2022-23 TOTAL FOB Value of Exports 50.05 57.20 81.25 97.50 113.75 399.75 FE Outgo 6.03 4.01 2.09 3.39 3.39 18.90 NFE 44.02 53.19 79.16 94.11 110.36 380.84

B. Performance as compared to projections: FY 2018-19 to FY 2022-23 (Rs. In Crores)

Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2018-19 50.05 28.20

0.00

0.00

11.71 4.31 0.24 2019-20 57.20 75.08 0.00 0.83 2020-21 81.25 103.72 0.17 2.16 2021-22 97.50 128.38 1.23 2.67 2022-23 113.75 139.96 1.16 2.28 Total 399.75 475.34 0.00 0.00 11.71 6.87 8.18

C. Cumulative NFE achieved: FY 2018-19 to FY 2022-23 File No.S-SEZ-MONT0QBXP/105/2023-JDCP

(Rs. In Crores)

Year Cumulative NFE Achieved Cumulative % NFE Achieved 2018-19 27.53 97.62% 2019-20 101.35 98.13% 2020-21 202.47 97.81% 2021-22 327.62 97.68% 2022-23 464.60 97.74%

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 LOA

No.

SEEPZ/QBPPL- SEZ/ENSTLP/69/2018-19

dated 27.06.2018 Location of Unit 6th Floor, Office No.1, IT-8 Building, Plot No. 2, Blue Ridge Township, Phase 2, Hinjewadi, Pune 411 057 Validity of LOA 31.10.2023 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 01.11.2018 Execution of BLUT TOTAL BLUT EXECUTED FOR Rs. 16.34 Cr. Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement 28.06.2018 TO 27.06.2023 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 31.03.2021 619(Male:478, Female:141) Area allotted (in sq.ft.) 33496 Sq.ft Area available for each employee per sq.ft. basis (area / no. of employees) 54.11 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 File No.S-SEZ-MONT0QBXP/105/2023-JDCP

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 report vide letter dated 08.08.2023 has submitted reported as detailed below: a. Details of year-wise export as per the prescribed format: For the year 2018-19 to 2022-23 (Value In Crores) Year/ Period Figures reported in APR (FOB Value) Figures as per Sofex / Custoss Records Difference, if any Reason for Difference / Resarks 2018-19 28.20 28.15 0.05 Difference is due to Exchange Rate variaton. 2019-20 75.09 74.62 0.47 Difference is due to Exchange Rate variaton 2020-21 103.72 106.01 -2.29 During the year credit note of Rs. 2.88 Cr was raised.

Difference of Rs. 0.59 Cr. Is on the account of exchange rate variaton. Rs.106.01-Rs.2.88 = Rs. 103.13 Rs. 103.13+Rs. 0.59= Rs. 103.72 2021-22 128.38 127.27 1.11 Difference is on account of exchange rate variaton. 2022-23 139.96 138.83 1.13 Difference is on account of exchange rate variaton. b. Import i. (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis: For the year 2021-2022 (Value In Crore) Year/ Period Figures as per APR Figures as per SEZ Online / Custoss Records Difference, if any Reason for Difference / Resarks 2018-19 4.31 4.31 0 0 File No.S-SEZ-MONT0QBXP/105/2023-JDCP

2019-20 0 0 0 0 2020-21 0.17 0.17 0 0 2021-22 1.23 1.23 0 0 2022-23 1.16 1.16 0 0 ii. Raw Material For the year 2021-2022 Year/ Period Figures as per APR Figures as per SEZ Online / Custoss Records Difference, if any Reason for Difference / Resarks 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

As Unit is in service industry hence, no Raw Material was isport or procured by thes tll date for SEZ Unit. (c ) BLUT

1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services)

Value of Additonal BLUT executed • Year: Date of acceptance • BLUT amount:

BLUT F. No. SEEPZ-SEZ/QBPPL- SEZ/ENSTLP/69/2018-19

dated 30/08/18. Rs. 3.35 Cr. BLUT F. No. SEEPZ-SEZ/QBPPL- SEZ/ENSTLP/69/2018-19 dated 13/03/19 Rs. 12.99 Cr. TOTAL BLUT EXECUTED FOR Rs. 16.34 Cr. 2 Total Duty Foregone on goods & services procured (Category-wise BLUT value utliied separately for Yearwise (Value In Cr.) File No.S-SEZ-MONT0QBXP/105/2023-JDCP

isported and indigenous goods and services) This should be based on BLUT worksheet which provides for estsated value and duty foregone separately for each category of procuresent.

Goods Services Isp. And Indigenous 2018-19 1.24 1.36 2019-20 0.13 1.57 2020-21 0.57 1.56 2021-22 0.52 1.29 2022-23 0.44 1.18 Total 2.90 6.96

3 Has the Unit procured goods and or services without having sufcient balance in their BLUT? If yes, Month & Year when the BLUT was exhausted Details of the consignsents and Total value of Goods procured without having sufcient or nil balance in BLUT No (e) Esploysent sade as on date (as on end of block period / year up to which sonitoring is being done) As on 31st March, 2023: Man: 478 Wosan: 141 Total: 619 (f) Details of pending Foreign Resitance beyond Persissible period, if any (as on 31.03.2023) To cross-check the sase and verify whether necessary persission fros AD Bank / RBI has been obtained. No foreign resitance is pending beyond persissible period. (g) Whether all sofex has been fled for the said period. If no, details thereof. SO to also check whether unit has obtained Sofex condonaton fros DC ofce / RBI and if approved, whether they have fled such pending Sofex. No Sofex Forss has been pending for fling. (h) Whether all Sofex has been certfed, if so tll which All the Sofex Forss tll March, 2023 File No.S-SEZ-MONT0QBXP/105/2023-JDCP

sonth has the sase been certfed. If not, provide details of the Sofex and reasons for pendency. have been certfed. (i) Whether unit has fled any request for Cancellaton of Sofex Unit has not fled any request for cancellaton of Sofex (j) Whether any Services provided in DTA / SEZ/EOU/STPI etc. against paysent in INR in r/o IT/ITES Unit during the period. If yes, details thereof (year wise details to be provided) They have not provided any services in DTA / SEZ / EOU / STPI etc. against paysent in INR w.r.t. IT/ITES Services. (k) SO to verify and certfy whether the unit has updated the BLUT ledger Module in SEZ Online. As per Ofce Order No. 02/2023 dated 16.03.23, uploading of BLUT online is kept in abeyance. (l) Has the unit cleared any Capital Goods procured duty free in DTA against paysent of Duty, or otherwise? Full details to be provided along with value of assets and duty discharged. They had cleared e Waste for value of Rs. 0.001 cr. On paysent of duty of Rs. 0.00044 Cr. during the year 2021-22. (s ) Is the unit sharing any of their infrastructure with other units or are utliiing infrastructure of another unit in the sase or other SEZ? If so, details thereof, including the details of the unit with whos the sharing is being sade, and the paysent terss If approval for sharing of cosson infrastructure has been obtained fros UAC / DC ofce, the date of UAC / Approval leter to be indicated No (n) Whether all DSPF for services procured during the said sonitoring period under consideraton has been fled by the unit and whether the sase has been processed for approval by the SO Ofce. Unit has fled DSPF regularly and the sase have been certfed. (o) Whether unit has fled all DTA procuresent w.r.t. the goods procured by thes during the sonitoring period for the relevant period. If no, details thereof Unit has fled all DTA procuresent forss online during the period under APR and the sase have been certfed. (p) Details of the request IDs pending for OOC in respect of DTA procuresent on the date of subsission of sonitoring report No File No.S-SEZ-MONT0QBXP/105/2023-JDCP

(q) Has the unit set up any cafeteria / canteen / food court in unit presises? If yes, whether persission fros UAC / DC ofce has been issued, or otherwise ofce 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 beneft availed? details to be given including asount of duty / tax recovered or yet to be recovered They have dry pantry with no live cooking. No duty/tax beneft was availed for the goods procured for cafeteria. (r) Whether any violaton of any of the provisions of law has been notced / observed by the Specifed Ofcer during the period under sonitoring NA

ADC’s observations:

• The Unit has achieved export revenue of Rs. 475.34 Crores as against projected export of Rs. 399.75 Crores for FY 2018-19 to 2022-23 of five years of 1st Block period (i.e. 2018-19 to 2022-23) i.e. 118.90%. • The unit has achieved positive NFE of Rs. 464.60 Crores in the fifth year of 2022-23 on cumulative basis. i.e. 97.74% • As per SO report the unit has 619 employees as on 31.03.2023 i.e. FY 2022- 23. • Approval Committee may Monitor the performance of the unit for 5 years i.e. FY 2018-19 to 2022-23 of 1st Block period, in terms of Rule 54 of SEZ Rules, 2006. File No.S-SEZ-MONT0QBXP/105/2023-JDCP