Agenda for Approval Committee meeting for SEZ Pune Cluster to be held on 28 March 2024. — 06-manjri-stud-farm-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. MANJRI STUD FARMS. -SEZ

DATE : 28.03.2024

TIME : 11:00 A.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 28.03.2024

INDEX

Agenda Item No.

Subject

Agenda Item No. 01: - Confirmation of the Minutes of the meeting held on 29.02.2024 Agenda Item No. 02: - Monitoring of Performance of M/s. WNS Global Services Pvt. Ltd. (Unit-2, LOA-01)

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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. WNS Global Services Pvt. Ltd. an IT/ITES unit-2 located in M/s. Manjri Stud Farm Pvt Ltd -SEZ, Pune, for 5 years i.e. FY. 2018-19 to 2022-23, of 1st Block Period (2018-19 to 2022-23).

b. Specific Issue on which decision of Approval Committee is required:

Monitoring of the performance of the unit by the committee for F.Y. 2018-19 to 2022-23, 5 years of 1st Block Period (2018-19 to 2022-23) 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”.

The details of the export projections for 5 years of 1st Block period i.e. FY 2018-19 to 2022-23, is as detailed below: A. Approved Projections: 1stBlock Period (FY 2018-19 to 2022-23)
(Rs. In Crores)

2018-19 2019-20 2020-21 2021-22 2022-23 TOTAL FOB Value of Exports 77.22 91.26 111.44 122.85 126.36 529.13 FE Outgo 15.32 4.21 4.84 5.18 5.29 34.84 NFE 61.90 87.05 106.60 117.67 121.07 494.29

I. Performance as compared to projections: FY 2018-19 to 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 77.22 08.43 0.00 0.00 18.97 4.66 0.01 2019-20 91.26 73.70 1.13 0.03 2020-21 111.44 89.69 1.13 0.00 2021-22 122.85 164.63 0.92 1.18 2022-23 126.36 207.98 -0.07 0.03 File No.S-SEZ-PRO0TMSF/2/2024-JDCP I/4028/2024 22

Total 529.13 544.43 0.00 0.00 18.97 7.77 1.25

Cumulative NFE achieved: FY 2018-19 to 2022-23 (Rs. In Crores) 2018-19 7.95 94.36% 2019-20 81.04 98.68% 2020-21 170.03 98.96% 2021-22 332.69 98.89% 2022-23 539.87 99.16%

d. Other Information: LOA No. & Date NEWSEZ/SPI-WNSGSPL/01/2018-19 Dated 10.07.2018 Location of Unit 4th Floor, Block 5C, The Manjri Stud Pvt Ltd SP Infocity-SEZ, Survey No.209, Next to Satyapuram Society, Pune-Saswad Road, Phursungi, Pune, Maharashtra, India- 412308. Validity of LOA 07.10.2023 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 08.10.2018
Execution of BLUT 7 Cr Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement 5 years 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 31.03.2023 1367 employees (Men: 811, Women: 556 Area allotted (in sq. ft.) 42,057 Sq. ft. Area available for each employee per sq. ft. basis (area / no. of employees) 37.42 Sq. ft. Investment

till date

Building NA Plant & Machinery 7.76 Crores 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.

Yes I/4028/2024 23

If no, details of the Year along with no of days delayed to be given.

Vide PUC, the Specified Officer vide letter dated 14.03.2024 has submitted a verification report, details of the APR verification report for the first Block period i.e. FY 2018-19 to FY 2022-23, in the prescribed format along with point-wise reply to the discrepancies as follows: a. Details of year-wise export as per the prescribed format: b. Export
(Rs. In Crores)
Year/P eriod Figures as per APR Figures as per Softex /SB / Customs Records Difference if any Reason for Difference/Remark -1 -2 -3 -4 -5 2018- 19 8.43 6.16 2.27

1. The unit failed to file SOFTEX forms for 1 invoice raised on 15/03/2019. The difference of Rs. 1.85 Cr. is for invoice raised during that period (Custom

record

should

be 6.16+1.85=8.01). The unit has filed an application for condonation of delayed Softex with JDC office on 26.02.2024.

2. The difference of Rs. 0.42 (8.43- (6.16+1.85) =0.42) was due to exchange rate. 2019- 20 73.70 73.32 0.38 Exchange rate difference 2020- 21 89.69 88.86 0.83 Exchange rate difference 2021- 22 164.63 163.03 1.60 Exchange rate difference 2022- 23 207.98 206.82 1.16 Exchange rate difference

b. Import i. (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis.
(Rs. In Crores)
Year/Per iod Figures as per APR Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Remark 2017-18 4.66 4.66 0.00

2018-19 1.15 1.15 0.00

2019-20 1.13 1.13 0.00

2020-21 0.92 0.92 0.00

2021-22 0.00 0.00 0.00

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Import ii. Raw material- Not applicable (Rs. In Crores)
Year/Pe riod Figures as per APR (RM Imported) Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Remark

c. BLUT

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

• BLUT date • BLUT amount (In Crores)

TOTAL value of BLUT Executed:
File No. SEEPZ-SEZ/ NEW-SEZ/SPI- WNSGSPL/01/2018- 19/606 dated 31/10/2018

30/10/2018 Rs. 7 Cr.

Rs. 7 Cr. 2 Total Duty Foregone on goods & services procured (Category-wise BLUT value utilized separately for imported and indigenous goods and services) This should be based on BLUT worksheet which provides for estimated value and duty foregone separately for each category of procurement.

              (Rs. in Crores)

1. DTA Goods Procurements FY Duty forgone 2018-19 0.14 2019-20 0.19 2020-21 0.02 2021-22 0.10 2022-23 0.02 Total 0.47

2. Import BOE FY Duty forgone 2018-19 0.46 2019-20 0.20 2020-21

2021-22 0.10 2022-23

Total 0.76 I/4028/2024 25

2.1 Zone to Zone BOE FY Duty forgone 2018-19 0.72 2019-20 0.08 2020-21 0.13 2021-22 0.09 2022-23

Total 1.02

3. IUT FY Duty forgone 2018-19

2019-20 0.00 2020-21 0.09 2021-22

2022-23

Total 0.09

4. DTA Services Procurements FY Duty forgone 2018-19 0.68 2019-20 1.45 2020-21 1.45 2021-22 1.67 2022-23 1.78 Total 7.03

Summary heading wise form FY 2018 to 2023 Sr. No Type Duty forgone 1 DTA 0.47 2 Import (Point no. 2+2.1) 1.78 3 IUT 0.09 4 Services 7.03

Total 9.37

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 No I/4028/2024 26

Goods procured without having sufficient or nil balance in BLUT

(d ) Employment made as on date (As on end of block period / year up to which monitoring is being done) Men : 811 Women : 556 Total : 1367 (e) Details of pending Foreign Remittance beyond Permissible period, if any (As on 31st March, 2023)

To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. Nil (f) 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.

The unit has filed all softex for the monitoring period from 2019-19 to 2022-23 except 1 invoice raised on 15/03/2019 an amounting of Rs. 1.85 Cr.

The unit have filed an application to the JDC Office for Condonation of delayed Softex dated 26.02.2024. (g) 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. The softex for the said monitoring period has been certified, except 17 request ID’s for which deficiency raised.

Details of request ID’s are as follows-

FY Months REQUEST ID REQUEST STATUS 2020-21 Nov-20 142100001584 Deficiency 2021-22 Apr-21 142200295311 Deficiency 2021-22 May-21 142100182140 Deficiency 2021-22 Jun-21 142100212811 Deficiency 2021-22 Jul-21 142200295650 Deficiency 2021-22 Aug-21 142200266762 Deficiency 2021-22 Oct-21 142200266751 Deficiency 2021-22 Nov-21 142200295823 Deficiency 2021-22 Dec-21 142200295790 Deficiency 2021-22 Jan-22 142200295753 Deficiency 2021-22 Feb-22 142200295720 Deficiency 2021-22 Mar-22 142200295694 Deficiency 2022-23 Apr-22 142200295683 Deficiency 2022-23 May-22 142200295672 Deficiency 2022-23 Jun-22 142200266644 Deficiency I/4028/2024 27

2022-23 Jul-22 142200266530 Deficiency 2022-23 Mar-23 142300128154 Deficiency

(h) Whether unit has filed any request for Cancellation of Softex. No

(i) 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 (j) SO to verify and certify whether the unit has updated the BLUT ledger Module in SEZ Online. Kept in abeyance as per office order no. SEEPZ/JDC/Pune/01/2022-23/2151 dated 16-03-2023. (k) 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

(l) 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 (m ) 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. The unit has not filed any DSPF for the said monitoring period. (n) Whether unit has filed all DTA procurement w.r.t. the goods procured by them during the monitoring period for the Yes I/4028/2024 28

relevant period. If no, details thereof (o) Details of the request IDs pending for OOC in respect of DTA procurement on the date of submission of monitoring report Nil (p) 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

No

No

No (q) Whether any violation of any of the provisions of law has been noticed / observed by the Specified Officer during the period under monitoring Nil

ADC Observations: The Unit has achieved export revenue of Rs. 544.43 Crores as against projected export of Rs. 529.13 Crores in the of 1st Block period (i.e. FY 2018-19 to 2022-23) i.e. 102.89 %

• The unit has achieved positive NFE of Rs. 539.87 Crores in the 1st Block period (i.e. FY 2018-19 to FY 2022-23) on cumulative basis. i.e.,99.16%.

• The Unit has achieved employment of 1367 employees (Men-811 Women- 556) in 5 years during the 1ST block as per the APR for the period 2018-19 to 2022-23.

• The unit has not filed any DSPF for the said monitoring period.

• In filing of One softex dated 26.02.2024 raised on 15.03.2019 amounting to 1.85 cr there has been a delay and the unit has filed an application for I/4028/2024 29

condonation. In all 17 softex IDs have not been certified for which deficiency was raised.

• Approval Committee may kindly monitor the performance of the Unit for 5 years i.e. FY. 2018-19 to 2021-23 for the 1st Block period, in terms of Rule 54 of SEZ Rules, 2006.

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