10/12/2024 — 09-9-wipro

SEEPZ SPECIAL ECONOMIC ZONE ANDHERI (EAST), MUMBAI.

AGENDA FOR MEETING OF THE APPROVAL COMMITTEE FOR SECTOR SPECIFIC SPECIAL ECONOMIC ZONE FOR IT- ITES SECTOR OF WIPRO LTD.-SEZ, PUNE

DATE : 11.12.2024

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 11.12.2024

INDEX

Agenda Item No.

Subject

Agenda Item No. 01 :- Confirmation of the Minutes of the meeting held on 30.05.2024 Agenda Item No. 02 :- Action taken report for the Minutes of the meeting held on 30.05.2024 Agenda Item No. 03 :- Monitoring of performance for M/s Wipro Ltd (Unit-6)

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ममससर वविपप ललिवमिटटड -एसईजमड, पपुणम, कम आईटट/आईटटईएस कम ललिए समकटटर वविलशिष वविशिमष आलररक कमत, कक जजोनलि वविककस आयपुक कक अध्यकतक मम, ससीप्झ एसईजमड, मपुमुंबई मम दद 30.05.2024 कजो आयजोजजत 27 विसी अनपुमजोदन सलमलत कक बबठक कक ककयरविवत्त 1 एसईजटड कक नकमि मिबससर वविपप ललिवमिटटड -एसईजटड 2 कटत आईटट/आईटटईएस 3 मिमीवटटिं नट. 27 विसीमुं 4 तकरमीख 30.05.2024

उपसससत सदसय

क्रमकमुंक न. नकम औटर पदनकम (एस/शसी.)
वविभकग 1 शसीमतसी लमतलि दहिटरमठि समुंयपुक वविककस आयपुक पपुणम पपुणम कलिसटटर एसईजमड, पपुणम 2 डड. ददलिसीटरकज दकभजोलिम, उप लनदमशिक डटजसीएफटट, पपुणम डटजसीएफटट वविभकग सम नकलमत 3 शसीमतसी अररनक पटरब सहिकयक आयपुक, आयकटर वविभकग आयकटर वविभकग सम नकलमत

4 शसीमतसी मकलितसी जम. नकयटर, अधसीकक ससीमक शिपुल्क वविभकग पपुणम सम नकलमत

वविशटष आमिटवतत

क्रमकमुंक न. नकम औटर पदनकम (एस/शसी.)
वविभकग 1 शसी सतबसीटर शिमकर, वविवनवदरष लधककरमी ससीप्ज-एसईजमड, पपणट कलिसटर

एजजडक आइटमि नटबर 01: 29.02.2024 कप आयपलजत 26 विव बबठक कट ककयरविवृत कक पपवष:

वविचकर-वविमिशर कट बकद, सवमिवत नट 29.02.2024 कप आयपलजत 26 विव ययलनट नपमिपदन सवमिवत कक बबठक कट ककयरविवृत कक पपवष कक।

File No.S-SEZ-MINS0WL2/1/2022-JDCP I/4388/2024 70

एजजडक आइटमि नटबर.02: मेससर वविप्रो ललिलमटेड (डेविलिपर) और यूननट-1,2,3,4,6,7 द्विारा ननदेशकि मंडलि मे बदलिावि किी मंजूरी किे ललिि प्र्रुर आविेदन्त

      वविरकटर-वविमशिर कम बकद, सलमलत नम MOC&I दकटरक जकटरट लनदरशि 109 ददनकमुंक 18.10.2021 कम

अनपुसकटर, लनदमशिक ममुंडलि मम बदलिकवि कम ललिए ययलनट कम पसतकवि कजो ममुंजयटरट दम दट, जजैसक दक नसीरम बतकयक गयक हिजै:

समीरमीयलि नमबर वनदटशकक कक नकमि पद कक नकमि 1 शमी रशमीद ए पटमिजमी धयक 2 शमी शमीवनविकस पकललियक मिपख्य ककयरककरमी लधककरमी एविट पबटध वनदटशक 3 शमी. ज़मीमि हकवशमि पटमिजमी िंबर-ककयरककरमी िंबर-सवितटत वनदटशक 4 शमी कन्नन नकरकयणन शमीवनविकस सवितटत वनदटशक 5 डड. पबवटटक जडन एवनस सवितटत वनदटशक 6 शमी.पबवटटक लिपलसएन आटदट डपपपइस सवितटत वनदटशक 7 शमी दमीपक मिकधवि सकतविलिटकर सवितटत वनदटशक 8 शमीमितमी. तपलिसमी नकयडड सवितटत वनदटशक 9 कपमिकरमी पबविमी रटकपनटन सवितटत वनदटशक

अनपुमजोदन एमओससी&आई दकटरक जकटरट अनपुदमशि समुंयक 109 मम लनधकरटरत शितर कम अधसीन हिजै,

  अध्यक कजो ध्यविकद जकपन कम सकर बजैठिक समकत हिपुई्त

Minutes of the 27th 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 M/s. Wipro Ltd.-SEZ, Hinjawadi, Phase-II SEZ, Pune, held on 30.05.2024. 1 Name of the SEZ M/s. Wipro Ltd. (Phase II)) 2 Sector IT/ITES 3 Meeting No. 27th 4 Date 30.05.2024

Members present

Sr Name and Designation (S/Shri.) Department 1 Smt. Mital Hiremath Pune Cluster SEZ, Pune File No.S-SEZ-MINS0WL2/1/2022-JDCP I/4388/2024 71

Joint Development Commissioner 2 Dr. Dileeraj Dabhole, Dy.DGFT Nominee of DGFT, Pune 3 Smt. Archana Parab Asst. Commissioner, IT Nominee of Income Tax, Pune 4 Smt. Malathi J. Nair Superintendent, Customs Nominee of Customs, Pune

Special Invitee

Sr Name and Designation Department 1 Shri Satbir Sharma, Specified Officer SEEPZ-SEZ, Pune Cluster

Agenda Item No.01: Confirmation of Minutes of the 26th meeting held on 29.02.2024

After deliberation, the Committee confirmed the minutes of the 26th Approval Committee meeting held on 29.02.2024.

Agenda Item No.02: Application for change in Composition of Board of Directors submitted by M/s. Wipro Ltd. (Developer) and Unit-1,2,3,4,6,7

      After deliberation, the Committee approved the proposal of the M/s. Wipro

Ltd. (Developer) and their Unit-1,2,3,4,6,7, for change in Composition of Board of Directors, in terms of Instruction No 109, dated 18.10.2021, issued by MOC&I, as detailed below:

Approved List of Directors:

Sr. No Name of Directors Designation 1 Mr. Rashid A. Premji Chairman 2 Mr. Srinivas Pallia Chief Executive Officer and Managing Director 3 Mr. Azim Hasham Premji Non-executive Non-Independent Director 4 Mr.

Kannan

Narayanan Srinivas Independent Director

5 Dr. Patrick John Ennis Independent Director 6 Mr. Patrick Lucien Andre Dupuis Independent Director 7 Mr.

Deepak

Madhav Satwalekar Independent Director 8 Mrs. Tulsi Naidu Independent Director 9 Ms. Paivi Rekonen Independent Director

The approval is subject to the conditions as laid down in Instruction No. 109, as File No.S-SEZ-MINS0WL2/1/2022-JDCP I/4388/2024 72

applicable, issued by MOC&I dated 18.10.2021.

Meeting ended with a vote of thanks to the Chair.

(ज्ञानेवविर ब䰄. पाटीलि, आईििस) (Dnyaneshwar B. Patil, IAS) अध्यक िविं वविकिास आयुकर Chairman-cum- Development Commissioner

File No.S-SEZ-MINS0WL2/1/2022-JDCP I/4388/2024 73

ACTION TAKEN REPORT FOR THE APPROVAL COMMITTEE MEETING HELD ON 30.05.2024 IN RESPECT OF M/s. WIPRO LTD.
APPROVED ON 04.06.2024

Name of the unit

Subject Action Taken M/S Wipro Limited
Application for change in Composition of Board of Directors submitted by M/s. Wipro Ltd. (Developer) and Unit-1,2,3,4,6,7 Approval letter for change in Composition of Board of Directors was issued to the units on 06.06.2024

Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

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AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

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a. Proposal : Monitoring of the performance of M/s Wipro Limited Unit 6, an IT/ITES unit located at Wipro Limited- SEZ, for 05 years i.e. from FY 2019-20 to FY 2023-24 of 1st Block period. b. Specific Issue on which decision of AC is required: -
Monitoring of the performance of the unit for 5 years of 1st Block Period i.e FY 2019-20 to FY 2023-24, in terms of Rule 54 of SEZ Rules, 2006 c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- 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”. d. Other Information: - Performance as compared to projections for 5 years of 1st Block period FY 2019-20 to FY 2023- 24

Approved Projections (Rs. In Crores) Year

2019-20 2020-21 2021-22 2022-23 2023-24 TOTAL FOB Value of Exports 27.00 144.00 304.00 304.00 320.00 1099.00 FE Outgo 4.94 26.78 51.30 51.30 54.09 188.41 NFE 22.06 117.22 252.70 252.70 265.91 910.59

Performance as compared to projections: FY 2019-20 to FY 2022-23
(Rs. In Crores) `

2019-20 27.00 18.65

34.85 4.79 0.00 2020-21 144.00 19.02

4.34 0.00 2021-22 304.00 1145.42

18.99 0.00 2022-23 304.00 1341.11

9.44 0.00 2023-24 320.00 2360.60

-0.64 0.00 Total 1099.00 4884.80

34.85 36.92 0.00 Year

Cumulative NFE Achieved Cumulative % NFE Achieved 2019-20 18.17 97.43 2020-21 36.29 96.31 2021-22 1178.89 99.64 2022-23 2516.26 99.68 2023-24 4873.16 99.76 I. Cumulative NFE achieved: FY 2019-20 to FY 2023-24
(Rs. In Crores)

Employment Achievement (Direct): FY 2023-2024 The details of Employment projected and achieved by the end of 5th year of the 1st Block period i.e FY 2023-24 is as detailed below;

Projected Actual Men 1920 1897 Women 1280 1021 TOTAL 3200 2918 Other Information:

LOA No. & Date SEEPZ/NEWSEZ/WL/07/2018-19/221 Dated 06.09.2018 Location of Unit Wipro SEZ, Plot No 31, Rajiv Gandhi Info Tech Park, Hinjewadi, Phase II, Pune- 411057. Validity of LOA 12.09.2024 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 13.09.2019 Execution of BLUT 05.07.2022 Outstanding Rent dues NA

Labour Dues NA Validity of Lease Agreement NA 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 31.03.2024 a. 3200 employees (Men-1920, Women-1280) b. 2918 employees (Men- 1897, Women- 1021)

Area allotted (in sq.ft.) 359345.02 Sq.ft Area available for each employee per sq.ft. basis (area / no. of employees) 123.15 Sq.ft Investment till date

Building NA Plant & Machinery 81.82 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 23.09.2024 has reported that SEZ Unit has submitted the following: Export From the period 2019-2020 to 2023-2024
( Rs. in Cr.) Year/ Period Figures reported in APR (FOB Value) Figures as per Softex / Customs Records Difference, if any Reason for Difference / Remarks 2019-2020 18.65 18.65 0

2020-2021 19.03 19.03 0

2021-2022 1145.42 141.21 1004.21 The difference is due to the fact the the income of 1004.21 Cr is on account of income from ‘‘Onsite Services“ and the same is reported in APR but not in Softex

2022-2023 1337.45 345.17 992.27 The difference is due to the fact the the income of 992.27Cr is on account of income from ‘‘Onsite Services“ and the same is reported in APR but not in Softex 2023-2024 2142.17 1107.45 1034.72 The difference is due to the fact the the income of 1034.72Cr is on account of income from ‘‘Onsite Services“ and the same is reported in APR but not in Softex Total 4662.72 1631.51

Projection 1099.00

Exceeded the projection by 3563.72 Cr Import (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis: From the year 2019-2020 to 2023-2024 (Rs. in Cr.) Year/ Period Figures as per Revised APR Figures as per SEZ Online / Customs Records Difference, if any Reason for Difference / Remarks 2019-2020 6.08 6.08 0.00

2020-2021 4.34 5.79 -1.45 loan shipment transaction of INR 1.45 not considered for NFE hence difference of 1.45 2021-2022 19.11 20.96 -1.85 Difference is on account of Request ID 172200933391 and 172200934065 assessed in 2021- 22 and material received and bonded in 2022-23 for INR 18462152.00* hence difference of 1.85Cr 2022-2023 9.69 7.84 1.85 Difference is on account of material received and bonded in 2022-23 for INR 18462152.00 for which Request ID 172200933391 and 172200934065 assessed in 2021-22 hence difference of 1.85Cr 2023-2024 1.71 1.71 0.00

Raw Material From the year 2019-2020 to 2023-2024 Year/ Period Figures as per APR Figures as per SEZ Online / Customs Records Difference, if any Reason for Difference / Remarks

2019-2020

2020-2021

2021-2022

2022-2023

2023-2024

**The unit is a Service Industry providing IT & ITES services, hence no Raw Material was imported or procured by them them till date. BLUT

1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services) TOTAL Duty value of BLUT Executed Bond Balance (Rs. In Cr) BLUT Date CG Duty Foregone BLUT1 17-Oct-18 33.75 7.81 BLUT2 8-Jun-20 71.59 14.24 Add BLUT 7-Jul-22 6.36 1.52 Total

111.70 23.57

2

Total Duty Foregone on goods & services procured Category Wise & Year wise

                                           (Rs. In Cr)

F.Y. Goods Imported & Indegenious Services 2019-20 3.92 0.00 2020-21 5.68 0.00 2021-22 7.80 0.34 2022-23 2.00 0.07 2023-24 1.08 1.00 Total 20.48 1.41

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

Year Men Women Total 2019-20 29 16 45 2020-21 29 16 45 2021-22 1136 611 1747 2022-23 1897 1021 2918 2023-24 1897 1021 2918 Projection 1920 1280 3200 Shorfall 23 259 282 Year INR Non INR Total 2019-20 0.00 0.00 0.00 2020-21 0.00 0.00 0.00 2021-22 0.00 0.00 0.00 2022-23 0.27 3.66 3.93 2023-24 1.64 175.60 177.24

(d) Employment generated as on date (as on end of block period / year up to which monitoring is being done)

(e) Details of pending Foreign Remittance 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.

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. Yes. All softex forms filed for the monitoring period.

(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. Yes. All softex forms certified for the monitroing period.

(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) Yes ( Rs. In Cr)

(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.

Yes. Unit has cleared Ewaste / Srcap into DTA as under :
(Rs. In Cr) FY A.V. Duty Paid 2019-20 0.00 0.00 2020-21 0.00 0.00 2021-22 0.00 0.00 2022-23 0.14 0.02 2023-24 0.35 0.08 Total 0.49 0.10

(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 Office.

Yes. The same has been processed for approval by the SO Office

(n) 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

(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 The unit is availing cafeteria / canteen facility of the developer; Operated as per the Authorised Operation letter issued by MoC .

(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

e. ADC’s Recommendation:

1. The Unit has achieved export revenue of Rs. 3675.00 Crores as against projected export of Rs. 1099.00 Crores i.e. 334% by the end of 05th year of 1st Block period i.e FY 2019-20 to FY 2023-24.
2. The unit has achieved positive NFE of Rs. 4693.90 Crores in the fifth year of 1st Block Period 2023-24 on cumulative basis. i.e. 99.75%.
3. The unit is directed to revise their APR as discrepancy is observed in Export figures and DTA sales provided by the unit and payment received in foreign currency during the FY 2022-23 & 2023-24.
4. It is observed from the SO Report that, the unit has made DTA sale as detailed below and received payment in INR.: (Rs. In Crores) Financial Year Payment in INR 2022-23 0.27 2023-24 1.64 Total 1.91
5. Since providing of “Services” in DTA against payment received in INR does not qualify as ‘Services’ as per definition given in Section 2(z) of the SEZ Act, 2005, The unit has made violation of various provision of SEZ Act / Rules and under Foreign Trade (Development and Regulation) Act, 1992. Approval Committee may kindly Monitor the performance of the unit for FY 2019-20 to FY 2023-24 i.e. 5 years of 1st Block Period, in terms of Rule 54 of SEZ Rules, 2006.

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