IN FORCE SEZ / EOU / FTWZ 2024-04-22

Agenda for Approval Committee meeting for SEZ Pune Cluster scheduled on 23 April 2024. — 03-manjri-stud-farm-sez

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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. MANJRI STUD FARMS. -SEZ

DATE : 23.04.2024

TIME : 12:30 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 23.04.2024

INDEX

Agenda Item No.

Subject

Agenda Item No. 01: - Confirmation of the Minutes of the meeting held on 28.03.2024 Agenda Item No. 02: - Monitoring of Performance of M/s Reality Pre-media Services Pvt Ltd Agenda Item No. 03: - Monitoring of Performance of M/s. TAS INDIA PVT LTD Agenda Item No. 04: - Monitoring of Performance of M/s. Accenture Solutions Pvt Ltd

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File No.S-SEZ-MINS0TMSF/1 /2022-JDCP Sr [Yame and Designation pepartment 1 Fhri D.B. More, Specified Ofhcer pannz-Sez, Pune Cluster Agenda Item No.O3: Monitoring of Performance in r/o M/s WNS Global Services Pvt Ltd-(Unit-2, IrA-0U. The performance of the unit for the FY 2018-19 to FY 2022-23 was placed before the Committee for Monitoring purpose. . The Committee observed that the Unit has achieved export revenue of Rs 544.43 Crores against the projected export of Rs 529.13 Crores which is lO2.89o/o in the 1sr block period (i.e., FY 2018-19'lO 2022-231and achieved positive cumulative NFE of 539.87 Crores i.e., 99.16 % in Last year of the 1st block period i.e., during the FY 2018-19 to FY 2022-23. . The unit has generated emplo5rment of 1367 employees (Men-811, Women- 556) in the 5h year ofthe lst block period as per the APR for the period 20 18- 19 to 2022-23. . After deliberation, the Approval committee noted the performance of M/s WNS Global Services Brt Ltd for FY2018-19 to FY 2022-23 for the 1st block period of 5 years in terms of Rule 54 of SEZ Rules, 2006. . The cornmittee also observed that the unit has not filed any DSPF during the monitoring period and accordingly directed the unit to file the DSPF. . In all 17 Softex IDs have not been certified for which deficiency was raised and therefore the committee directed the unit for the Softex certihcation accordingly without further delay. Meeting ended with a vote of thanks to the Chair ,ort1 ).} 'o'4' Fri{giqRgEn, sn$Rcs) 3ILTlT (Td' fuom $rrr+-d (Rajesh Kumar Mishra, IRS) Chairman ald Development Corrmissioner Agenda Item No. O1: Confirmation of the Minutes of the 97tr Meeting held on 29.O2.2024 After deliberation, the Committee confirmed the minutes of the 97th Approval Committee meeting beld on 29 .O2.2O24.

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 Reality Pre-media Services Pvt Ltd., an IT/ITES unit located at The Manjri Stud Farm Pvt Ltd SEZ for FY 2019-20 to FY 2022-23 of 3rd Block period.

b. Specific Issue on which decision of Approval Committee is required: Monitoring of the performance of the unit for i. 4 years of 3rd Block Period i.e FY 2019-20 to FY 2022-23 (Out of 5 years Block period from FY 2019-20 to FY 2023-24, 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”.

Performance as compared to projections for 4 year of 3rd Block period FY 2019-20 to FY 2022-23

i. Approved Projections (Rs. In Crores)

2019-20 2020-21 2021-22 2022-23 2023-24 TOTAL FOB Value of Exports 20.09 13.47 8.51 9.71 12.14 63.92 FE Outgo 27.17 5.88 10.80 15.84 22.03 81.72 NFE 19.82 13.42 8.40 9.56 11.93 63.13

I. Performance as compared to projections: FY 2019-20 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 2019-20 20.09 20.10

0.18 0 0 2020-21 13.47 15.44

0 0 2021-22 8.51 15.43

0 0 File No.S-SEZ-MONT0TMSF/7/2024-JDCP-SEEPZ-MUMBAI I/4209/2024 7

2022-23 9.71 15.01

0 0 Total 51.78 65.98

0.18 0 0

II.Cumulative NFE achieved: FY 2019-20 to FY 2022-23

                                            (Rs. In Crores)

Year Cumulative NFE Achieved Cumulative % NFE Achieved 2019-20 20.08 99.91 2020-21 35.50 99.91 2021-22 50.92 99.92 2022-23 65.93 99.93

(IV) Employment Achievement (Direct): FY 2022-2023 The Unit has achieved employment of 156 employees (Men-122, Women-33) in 4th year of the 3rd Block period d. Other Information:

LOA No. & Date SEZ/PUNE/IE/2008-09/558
dt 29.10.2009 Location of Unit Building Bo 4,Wing A, Office No 001, Ground Floor, SEZ, Manjri Stud Farm Pvt Ltd Validity of LOA 14.02.2025 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 15.02.2010 Execution of BLUT 15.10.2020 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. Projected employment for the block period b. No. of employees as on 31.03.2023

156

employees

(Men-122, Women-33) I/4209/2024 8

Area allotted (in sq.ft.) 8313 Sq.ft Area available for each employee per sq.ft. basis (area / no. of employees) 53.29 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 17.04.2024 has reported that SEZ Unit has submitted the following

a. Details of year-wise export as per the prescribed format: b. Export
(Rs. In Crores)
Year/Pe riod Figures as per APR Figures as per Softex/SB / Customs Records Difference if any Reason for Difference/Remar k (1) (2) (3) (4) (5) 2019-20 20.10 20.31 -0.21 Exchange rate diference 2020-21 15.44 15.41 0.03 Exchange rate diference 2021-22 15.43 15.48 -0.05 Exchange rate diference 2022-23 15.01 15.21 -0.20 Exchange rate diference b. Import i. (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs. In Crores)

Year/Pe riod Figures as per APR Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Rema rk 2019-20 NIL NIL NIL NA I/4209/2024 9

2020-21 NIL NIL NIL NA 2021-22 NIL NIL NIL NA 2022-23 NIL NIL NIL NA

Import ii. Raw material (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 2019-20 NIL NIL NIL NA 2020-21 NIL NIL NIL NA 2021-22 NIL NIL NIL NA 2022-23 NIL NIL NIL NA

c. BLUT

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

Value of 2nd BLUT executed • BLUT date • BLUT amount Value of Additional BLUT executed • BLUT date • BLUT amount

TOTAL value of BLUT Executed:

24/11/2009 Rs 0.22 cr.

15/10/2020 Rs. 0.95 cr.

08/02/2023 Rs.1.08 cr.

Rs. in Cr. 2.25 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. FY 2019-20 to 2022-23

Services FY Duty forgone 2019-20 0.28 2020-21 0.30 2021-22 0.23 2022-23 0.18 Total 1.00

Summary heading wise form FY 2019-20 to 2022-23 I/4209/2024 10

Sr. No Type Duty forgone 1 DTA 0 2 Import 0 3 IUT 0 4 Services 1.00

Total 1.00

4 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

(e ) Employment made as on date –March 2023 (As on end of block period / year up to which monitoring is being done) Men : 122 Women : 33 Total : 156 (f) 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.

No (g) 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. All Softex have been filed

(h) Whether all Softex has been certified, if so till which month has the same been certified. If not, provide details of the All Softex has been Certified.

I/4209/2024 11

Softex and reasons for pendency. (i) Whether unit has filed any request for Cancellation of Softex No

(j) 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, the unit has provided services to DTA/SEZ/EOU/STPI against payment in INR. FY SEZ to DTA/SEZ/STPI Sales (Amt. in Crores) 2019-20 2.03 2020-21 1.37 2021-22 0.87 2022-23 1.30 Total 5.58 Details of party wise and year wise Summary- FY Name of the Party Remarks if any Amount in Crores 2019- 20 Comart One Premedia Pvt. Ltd. DTA Sale 0.10

Eaton Technologies Private Limited SEZ to SEZ Sale - ZERO Rated 0.52

PTC Softare (India) Pvt. Ltd. SEZ to STPI Sale 1.42

Total of FY 2019- 20

    2.03

2020- 21 Comart One Premedia Pvt. Ltd. DTA Sale 0.07

Eaton Technologies Private Limited SEZ to SEZ Sale - ZERO Rated 0.18

PTC Softare (India) Pvt. Ltd. SEZ to STPI Sale 1.13

Total of FY 2020- 21 1.37 2021- 22 Eaton Technologies Private Limited SEZ to SEZ Sale - ZERO Rated 0.49

JCB INDIA LIMITED DTA Sale 0.01

PTC Softare (India) Pvt. Ltd. SEZ to STPI Sale 0.37

Total of FY 2021- 22 0.87 2022- 23 Eaton Technologies Private Limited SEZ to SEZ Sale - ZERO Rated 1.30 I/4209/2024 12

Total of FY 2022- 23 1.30

(k) 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. (l) 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

Yes, the unit has cleared capital goods in DTA against duty payment. E-waste (In Crores) FY Assessable Value Duty Paid 2019-20 0.0061 0.0019 2020-21 0.0480 0.0203 2021-22 0.1881 0.0949 2022-23 0.0000 0.0000 Total 0.2422 0.1171

(m ) 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 (n) 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. Yes (o) 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 (p) Details of the request IDs pending for OOC in respect of DTA procurement on the date of submission of monitoring No I/4209/2024 13

report (q) 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.

(r) 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 provided services from SEZ unit to DTA/SEZ/STPI sales of Rs. 5.58 Cr. during the year i.e. for FY 2019-20 to 2022-23 and remittance of the same has been realized in INR instead of foreign exchange.

e. ADC’s observations:

• The unit has provided services in DTA against the payments received in INR as detailed below:

FY SEZ to DTA/SEZ/STPI Sales (Amt. in Crores) 2019-20 2.03 2020-21 1.37 2021-22 0.87 2022-23 1.30 Total 5.58

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 Organization concluded at Marrakesh 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;

I/4209/2024 14

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. • The Unit has received payment in INR instead of Foreign Currency, hence contravened the provision of Section 2(z)(iii) of SEZ Act, 2005. If agreed by the Approval Committee, SCN may be issued. • The Unit has achieved export revenue of Rs. 65.98 Crores as against projected export of Rs. 51.78 Crores i.e. 127.42 % in 04 year of 3rd Block period i.e. FY 2019-20 to FY 2022-23. • The unit has achieved positive NFE of Rs. 65.93 Crores in the fourth year of 3rd Block Period 2022-23 on cumulative basis. i.e. 99.93%. • As per SO report the unit has 156 employees (Men-122, Women-33) in 4th year of the 3rd Block period as on 31.03.2023 i.e. FY 2022-23. • Approval Committee may kindly monitor the performance of the unit for FY 2019-20 to FY 2022-23 i.e. 4 years of 3rd Block Period, in terms of Rule 54 of SEZ Rules, 2006. I/4209/2024 15

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. TAS INDIA PVT LTD, an Information Technology Software Unit and Manufacturing of Electronic remote telemetry unit Ethernet switches and networking and RTU panels, for 5 years of 3rd block period i.e., FY 2022-23 to FY 2026-27.

b. Specific Issue on which decision of UAC is required: Monitoring of the performance of the unit FY 2022-23 of 3rd block period of 5 years, 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. Performance as compared to projections: FY 2018-19 to FY 2021-22 i. Approved Projections (Rs in Crores)

2022-23 2023-24 2024-25 2025-26 2026-27 TOTAL FOB Value of Exports 19.00 20.00 21.00 22.00 23.00 105.00 FE Outgo 2.30 2.80 3.30 3.80 4.30 16.50 NFE 16.70 17.20 17.70 18.20 18.70 88.50

II. Performance as compared to projections: 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 2022-23 19.00 4.37 10.00

1.65 1,50 0.22 0.00 Total 19.00 4.37 1.65 0.22 0.00 The Unit vide email dated 18.04.2024 has submitted that due to delays in customer project, our deliverables to customer were deferred. In view of the same they were unable to achieve to projected turnover in FY 2022-23 they have ended with the positive NFE. Further the Unit has also informed that they have met turnover of Rs. 15 Cr in FY 2023-24 with positive NFE. File No.S-SEZ-MONT0TMSF/5/2022-JDCP I/4210/2024 45

III.Cumulative NFE achieved: FY 2022- 23 (Rs. In Crores)

Year Cumulative NFE Achieved Cumulative % NFE Achieved 2022-23 2.69 61.62%

(IV) Employment Achievement (Direct): FY 2022-23
The Unit has achieved employment of 30 employees (Men-22, Women-08) in First year of the 3rd block period upto which the Monitoring is done. 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:

Name of the Unit M/s TAS India Pvt Ltd. LOA No. & Date SEEPZ-SEZ/MSF-SEZ/TIPL/08/2011- 12/8598/22122 DT 20.06.2012. Location of Unit Ground Floor, Bldg. No. 4, Block 4A, S.No.209, SP Infocity, Manjari Stud Farm Pvt Ltd, Pune-Saswad Road, Phursungi, Pune-412308 Validity of LOA 10.10.2027 Item(s) of manufacture/ Services IT/ITES

and

Manufacturing

of Electronics remote telemetry unit Ethernet switches and networking and RTU Panels. Date of commencement of production 11.10.2012 Execution of BLUT 17.33 Cr. 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 31.03.2023 Male 22, Female -08, File No.S-SEZ-MONT0TMSF/5/2022-JDCP I/4210/2024 46

Total 30 Area allotted (in sq.ft.) 2152.80 Sq. Ft Area available for each employee per sq.ft. basis (area / no. of employees) 71.76 Sq. Ft. Investment till date

Building NA Plant & Machinery 0.87 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.

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

Yes

Vide PUC, the Specified Officer had submitted a report vide letter dated 14.03.2024 for the FY 2022-23, in the prescribed format along with point-wise reply to the discrepancies as follows: -

The report in the prescribed format is as under: -

Export
(Rs. In Crore)
Year/P eriod Figures as per APR Figures as per Softex/SB / Customs Records Difference if any (In Lakhs) Reason for Difference/Remark (1) (2) (3) (4) (5) 2022-23 4.37 4.32 0.05 (Actual Figure-0.4867) 0.05 (Rs 489861.00) Reimbursement expenses Invoices not considered in Customs Records. and -0.0003 (-3150.00) is Exchange Rate Difference

a. Import i. (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs. In File No.S-SEZ-MONT0TMSF/5/2022-JDCP I/4210/2024 47

Crore)
Year/Pe riod Figures as per APR Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Rema rk 2022- 23 0.22 0.22 0.00 NA

Import ii. Raw material (Rs. In Crore)
Year/P eriod Figures as per APR (RM Imported) Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Remark 2022- 23 1.65 1.64 0.01 Raw Material Purchased from Veswin Electronics Ltd with IGST payment. BOE No 2863188 dtd 13.10.22 fled in Icegate.

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: 17.33/- crs. 2 Total Duty Foregone on goods & services procured Category Wise: Year Wise:.

Year wise Goods Imported & indigenous Services 2022- 23 0.62 0.06 Total 0.62 0.06 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 consignments and Total value of Goods procured without having sufcient or nil balance in BLUT. No, the unit has not procured goods/services without having sufcient balance in BLUT.

(d Employment made as on date (as on end of block period / year upto Male – 22, Female – 8 File No.S-SEZ-MONT0TMSF/5/2022-JDCP I/4210/2024 48

) which monitoring is being done). (e) Details of pending Foreign Remittance beyond Permissible period, if any (as on 31-03-2022) To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. No foreign remittance pending beyond permissible period.

(f) Whether all softex has been fled for the said period. If no, details thereof. SO to also check whether unit has obtained Softex condonation from DC ofce / RBI and if approved, whether they have fled such pending Softex. All Softex has been fled for the said period.

NA. (g) Whether all Softex has been certifed, if so till which month has the same been certifed. If not, provide details of the Softex and reasons for pendency. All Softex have been certifed for the monitoring period FY 2022-23. (h) Whether unit has fled any reeuest for Cancellation of Softex No, the unit has not fled any reeuest for the cancellation of Softex. (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, the unit has not provided any services is DTA/SEZ against payment in INR. (j) SO to verify and certify whether the unit has updated the BLUT ledger Module in SEZ Online. Kept in abeyance as per ofce 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, the unit has not cleared any capital goods procured duty free in DTA against payment of Duty.

(l) Is the unit sharing any of their infrastructures with other units or No, the unit is not sharing any of their infrastructure with other units. - File No.S-SEZ-MONT0TMSF/5/2022-JDCP I/4210/2024 49

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 ofce, the date of UAC / Approval letter to be indicated.

(m ) Whether all DSPF for services procured during the said monitoring period under consideration has been fled by the unit and whether the same has been processed for approval by the SO Ofce. Yes, all DSPF have been fled and same has been approved for the said monitoring period. (n) Whether unit has fled all DTA procurement w.r.t. the goods procured by them during the monitoring period for the relevant period. If no, details thereof Yes, the unit has fled all DTA procurement during the monitoring period FY 2022-23. (o) Details of the reeuest IDs pending for OOC in respect of DTA procurement on the date of submission of monitoring report No reeuest is pending for OOC. (p) Has the unit set up any cafeteria / canteen / food court in unit premises. If yes, whether permission from 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 amount of duty / tax recovered or yet to be recovered No cafeteria in the unit.

File No.S-SEZ-MONT0TMSF/5/2022-JDCP I/4210/2024 50

(e) Whether any violation of any of the provisions of law has been noticed / observed by the Specifed Ofcer during the period under monitoring No.

f. ADC’s observations:

• The Unit has achieved export revenue of Rs. 4.37 crores as against projected export of Rs 19 crores i.e. 23 % and has achieved less cumulative NFE of Rs. 2.69 crores i.e. 61.62% in the first year of 3rd Block period i.e. during the FY 2022-23.

• Approval Committee may monitor the performance of the Unit for the First year i.e., FY 2022-23 for 3rd block period of 5 years, in terms of Rule 54 of SEZ Rules, 2006.

File No.S-SEZ-MONT0TMSF/5/2022-JDCP I/4210/2024 51

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. Accenture Solutions Pvt. Ltd., an IT/ITES unit located in Manjri Stud Farms Pvt Ltd-SEZ, Pune, for 2nd block period i.e., 2020-21 to 2024-25. b. Specific Issue on which decision of Approval Committee is required: Monitoring of the performance of the unit for the 3rd year of 2nd block period of 5 years i.e., for FY 2022-23 in terms of Rule 54 of SEZ Rules, 2006

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

The Unit has achieved employment of 4961 employees (Men-2509 Women- 2452) in 3rd year out of 5 years of the 2nd block.

2 nd Block period for the FY 2022-23

The details of the export projections for 2nd block period, is as detailed below:

i. Actual / Approved Projections (Rs In Crores)

2020-21 Actual 2021-22 Actual 2022-23 Projected 2023-24 Projected 2024-25 Projected FOB Value of Exports 469.96 1031.79 349.11 349.11 349.11 FE Outgo 7.74 12.37 22.15 21.31 21.31 NFE 462.22 1019.42 326.96 327.80 327.16

I. Performance as compared to projections: 2022-23
(Rs. In Crores)
II.Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2022-23 349.11 1135.77 0.00 0.00

0.19 25.40 Total 349.11 1135.77 0.00 0.00 25.65 0.19 25.40

                                                                                          (Rs. in Crores)

Year Cumulative NFE Achieved Cumulative % NFE Achieved 2022-23 2586.33 98.06% File No.S-SEZ-MONT0TMSF/73/2023-JDCP I/4224/2024 48

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

The Unit has achieved employment of 4961employees (Men-2509, Women-2452) in 3rd year of the 2nd block period. A. Other Information: LOA No. & Date SEEPZ-SEZ/MSF-SEZ/ASPL/13/2014- 15/14707 dated 16.12.2014 Location of Unit IT/ITES, Manjri Stud Farms Pvt Ltd-SEZ, Ground Floor and 1ST Floor, building 4B and C, 1ST TO 6TH Floor, building 5A, and 6th Floor, Building 5B, S. No-209, Pune-Saswad Road, Phursungi, Pune-412308

Validity of LOA 08.04.2025

Item(s) of manufacture/ Services IT/ITES Date of commencement of production 09.04.2015

Execution of BLUT 41.68 Crores Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement 15 years w.e.f 17.12.2014 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 31.03.2022 4961 Employees (Men-2509, Women-2452) Area allotted (in sq. ft.) 288698 Sq. ft. Area available for each employee per sq. ft. basis (area / no. of employees) 58 sq. ft. Investment

till date

Building 79.47 Plant & Machinery 69.48 Cr. 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 15.03.2024 has reported the following: I/4224/2024 49

a. Details of year-wise export as per the prescribed format: (Rs. In crores)
Year/Per iod Figures as per APR Figures as per Softex/SB / Customs Records Diference if any Reason for Diference/Remark (1) (2) (3) (4) (5) FY2022- 2023 1136.00 1133.00 3.00 The diference of Rs 3 crs is due to follow up of accrual-based accountng system by the unit & due to the year-end adjustments in the fnancial statements which will be carried forward in next month / year. (b) Import (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis.

(Rs. In crores)
Year/Perio d Figures as per APR Figures as per Customs Records / Bond Register Diference if any Reason for Diference/Remark FY2023- 2024 3.42 3.42 0 NA Import: - (ii) Raw Material.

Year/Peri od Figures as per APR (RM Imported) Figures as per Customs Records / Bond Register Diference if any Reason for Diference/Remark FY 2022- 23 NIL NIL NIL NA

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

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

TOTAL value of BLUT Executed F.no. SEEPZ- SEZ/MSF- SEZ/ASPL/13/2015- 15/VOL-II/3415 Dated: 24.08.2020

41.68 Crores

41.68 Crores 2 Total Duty Foregone on goods & services procured (Category-wise BLUT value utliied separately for imported and indigenous goods and services) This should be based on BLUT worksheet which provides for estmated value and duty foregone separately for each category of procurement. Imported Goods (Cr.) 2022-2023 0.97 Total 0.97

Indigenous Goods (Cr.) 2022-2023 0.89 Total 0.89

Imported Service (Cr.) 2022-2023 0.00 Total 0.00 Indigenous Services (Cr.)

2022-2023 8.48 Total 8.48

3 Balance in BLUT at the end of each F.Y. 1st Year in each category and overall basis …. 11.90 crores Closing Balance as on 31st March-2023. I/4224/2024 51

5th Year …. 10th Year, as the case may be 4 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.

(e ) Employment made as on date (as on end of block period / year upto which monitoring is being done) FY 2022-2023 Men: 2509 Women: 2452 Total: 4961 (f) Details of pending Foreign Remitance beyond Permissible period, if any (as on 31.03.2023) To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. SO to certfy that the same has been verifed No. (g) Whether all softex has been fled for the said period. If no, details thereof. SO to also check whether unit has obtained Softex condonaton from DC office / RBI and if approved, whether they have fled such pending Softex. Yes, the unit has fled Softex for the said monitoring period. (h) Whether all Softex has been certfed, if so tll which month has the same been certfed. If not, provide details of the Softex and reasons for pendency. Yes, the Softex has been certfed upto the month of March 2023. (i) Whether unit has fled any request for Cancellaton of Softex No. (j) Whether any Services provided in DTA / SEZ/EOU/STPI etc. against payment in INR in r/o IT/ITES Unit during No. I/4224/2024 52

the period. If yes, details thereof (year wise details to be provided) (k) SO to verify and certfy 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 dated 16.03.2023. (i) 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. Yes, the unit has cleared duty- free Capital Goods in DTA . Value: 1.05 Crores Duty: 0.32 Crores

(j) Is the unit sharing any of their infrastructure with other units or are utliiing 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 leter to be indicated No. (k) Whether all DSPF for services procured during the said monitoring period under consideraton has been fled by the unit and whether the same has been processed for approval by the SO Office. Yes, the unit has fled DSPF for the said monitoring period and it has been approved by this office. (l) Whether unit has fled all DTA procurement w.r.t. the goods procured by them during the monitoring period for the relevant period. If no, details thereof Yes (m ) Details of the request IDs pending for OOC in respect of DTA procurement on the date of submission of monitoring report No. (n) Has the unit set up any cafeteria / canteen / food court Yes I/4224/2024 53

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 setng up such facility? If yes, whether unit has discharged such duty / tax beneft availed? details to be given including amount of duty / tax recovered or yet to be recovered SEZ approval leter no: SEEPZ- SEZ/MSF-SEZ/ASPL/13/2014- 15/14707 Dt: 16.12.2014. No

(o) Whether any violaton of any of the provisions of law has been notced / observed by the Specifed Officer during the period under monitoring No

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. SEEPZ-SEZ/MSF-SEZ/ASPL/13/2014-15/14707 dated 16.12.2014 • Location: Ground and 1st Floor of Bldg. 5A, and 6th Floor of Bldg. 5b, Sr.No. 209, The Manjri Stud Farm Pvt Ltd-SEZ, Pune-Saswad Road, Phursungi, Pune-412308 • Date of Commencement of Production: 09.04.2015 • Validity of LOA: 08.04.2025

f. ADC’s observations: • The Unit has achieved export revenue of Rs. 1135.77 crores as against projected export of Rs. 349.11 crores in 3rd year of the 2nd block period i.e.,325.33%. • The unit has also achieved a Positive NFE of Rs. 2586.33 crores on Cumulative basis i.e. 98.06%.for the 3rd year of 2nd Block period i.e., for the FY 2022-23. • The Unit has not correctly mentioned import figure in APR for FY FY2022-23 and hence unit to revise their APR. • The Approval Committee may like to monitor the performance of the Unit for the 3rd year i.e. FY 2022-23 of 2nd Block period of 5 years (i.e. 2020-21 to 2024-25)) in terms of Rule 54 of SEZ Rules, 2006.

I/4224/2024 54

I/4224/2024 55

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