Agenda for Approval Committee for SEZ Pune Cluster scheduled on 21 March 2025. — 01-10-wipro-sez

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 : 21.03.2025

TIME : 10:30 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 21.03.2025

INDEX

Agenda Item No.

Subject

Agenda Item No. 01:- Confirmation of the Minutes of the meeting held on 11.12.2024 Agenda Item No. 02:- Action taken report for the Minutes of the meeting held on 11.12.2024 Agenda Item No. 03: - Application for List of Materials of M/s Wipro Limited– SEZ Developer. Agenda Item No. 04: - Monitoring of performance for M/s Wipro Ltd (Unit-II)

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वष डीट"ए #ब\2 आईएनआर म6, राश करोड़T म6 2022-23 0.27 2023-24 1.64 Total 1.91

चूं#क यू#नट को #वदेशी मुeा के बजाय भारतीय Oपये म6 भुगतान ा/त _आ है, इसलए अनुमोदन सम#त ने एसईजेड अध#नयम, 2005 क2 धारा 2 (जेड) (iii) के ावधान का उ`लंघन करने के लए एससीएन जारी करने का #नदIश >दया� इकाई को अपने एपीआर #व@ वष 2022-23 और 2023-24 को संशोधत करने का #नदIश >दया गया है� Minutes of the 28th 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, Hinjewadi, Phase-II SEZ, Pune, held on 11.12.2024. 1 Name of the SEZ M/s. Wipro Ltd. 2 Sector IT/ITES 3 Meeting No. 28th 4 Date 11.12.2024 Agenda Item No.01: Confirmation of Minutes of the 27th meeting held on 30.05.2024 After deliberation, the Committee confirmed the minutes of the 27th Unit Approval Committee meeting held on 30.05.2024. Agenda Item No. 02: Action taken report for the Minutes of the 27th meeting held on 30.05.2024 After deliberation, the Committee has noted the Action taken report for the meeting held on 30.05.2024. Agenda Item No.03: Monitoring of Performance of M/s Wipro Ltd (Unit-6) After deliberation, the committee noted the performance of the unit-6 for 05 years of 1st Block Period i.e.FY 2019-20 to FY 2023-24, in terms of Rule 54 of SEZ Rules, 2006. The Unit has achieved export revenue of Rs. 4884.80 Crores as against projected export of Rs. 1099.00 Crores on cumulative basis. The unit has achieved positive NFE of Rs. 4873.16 Crores in 5th year of 1st block period on cumulative basis. The unit has achieved employment of 2918 employees (Men- 1897, Women- 1021) The committee also observed that the unit has made services in DTA against the payments received in INR as detailed below:

Year DTA Sale in INR Amount in Crores 2022-23 0.27 2023.24 1.64 Total 1.91

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. As the Unit has received payment in INR instead of Foreign Currency the Approval Committee directed to issue a SCN for contravening the provision of Section 2(z)(iii) of SEZ Act, 2005.
The unit is directed to revise their APR for the FY 2022-23 & 2023-24.

मेसस एमआईडीसी-केसुरडी-एसईजेड के मैSयुफैचmरग सेटर के #वश& #वशेष आ(थक +े, के लए +े,ीय #वकास आयु. सी/ज़-एसईजेड, मुंबई क2 अ4य+ता म6 11.12.2024 को आयो8जत अनुमोदन सम#त क2 54व: बैठक के कायवृ@�1 सेज़ का नाम मेसस एमआईडीसी-केसुरडी-एसईजेड 2 सेटर मैSयुफैचmर*ग सेटर 3 बैठक
54व: 4 तारीख 11.12.2024

एज6डा आइटम नंबर 01: >दनांक 28.03.2024 को आयो8जत 53व: बैठक के कायवृ@ क2 पु#& #वचार-#वमश के बाद, सम#त ने 28.03.2024 को आयो8जत 53व: अनुमोदन सम#त क2 बैठक के कायवृ@ क2 पु#& क2�एज6डा आइटम नंबर 02: >दनांक 28.03.2024 को आयो8जत बैठक के संदभ मे क2 गयी कायवाई क2 Aरपोट �#वचार-#वमश के बाद, सम#त ने 28.03.2024 को आयो8जत अनुमोदन सम#त क2 53व: बैठक के संदभ मे क2 गयी कायवाई क2 Aरपोट को नोट #कया�एज6डा आइटम नंबर 03: मैसस एडकॉन Sयूमे>टक टू`स कंपनी लमटेड Cारा अनुमान म6 संशोधन के साथ #व#नमाण ग#त#वध क2 अ#तAर. वतु] क2 zॉड ब[{डग के अनुमोदन के लए आवेदन तुत #कया गया�
#वचार-#वमश के बाद, सम#त ने अनुमान म6 संशोधन के साथ #व#नमाण ग#त#वध क2 अ#तAर. वतु] क2 zॉड ब[{डग के लए इकाई के ताव को मंजूरी दे द"�वीकृत संशोधत अनुमान: (Rs. in Cr.) .सं. #ववरण 2023-24 (एपीआर के अनुसार) 2024-25

2025-26 2026-27 2027-28 कुल 1. #नयात का एफओबी मू`य 21.74 24.72 56.85 91.93 94.59 289.85 2. #वदेशी मुeा fय 1.88 6.40 9.42 11.75 9.93 39.38 3. शुg #वदेशी मुeा19.86 18.32 47.43 80.18 84.66 250.46
संयं, एवं मशीनरी/पूंजीगत वतु] म6 #नवेश i. वदेशी पूंजीगत सामान 7.10 ii. आया#तत पूंजीगत सामान 8.81 क|चा माल i. वदेशी क|चा माल 97.64 ii. आया#तत क|चा माल 27.22 सेवाएं i. वदेशी सेवाएँ 10.25 ii. आया#तत सेवाएँ 3.36

रोज़गार (पुOष-103, म#हला-21) 124 मौजूदा एलओए म6 #व#नमाण ग#त#वधयT के लए वीकृत वतु] का #ववरण नीचे >दया गया है: Approved Operations for manufacturing activity

ACTION TAKEN REPORT FOR THE APPROVAL COMMITTEE MEETING HELD ON 11.12.2024 IN RESPECT OF M/s. WIPRO LTD.
APPROVED ON 18.12.2024

Name of the unit

Subject Action Taken M/S Wipro Limited Unit 6 Monitoring of Performance
Approval letter issued to the units on 19.12.2024

GOVERNMENT OF INDIA, 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 : Application of M/s. Wipro Limited (Developer), located at Plot No 31, MIDC, RGIP, Phase II, Hinjewadi, Pune 411057 for approval of List of Material for their authorized operations. b. Specific Issue on which decision of AC is required: -
Approval of List of Material and services required for running, maintenance and day-to-day authorized operations. Estimated total value amounting to Rs. 29791.5 lakhs in terms of Rule 12 (2) of SEZ Rules, 2006. c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- 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, equipments and construction material required for the authorized operations, duly certified by a Chartered Engineer for approval by the Approval Committee”. d. Other Information: - List of Materials for Authorized Operations: Sr No Name of Authorized operation Annexure Estimated Value for Goods being proposed to be Purchased in DTA (Rs. In Lakh) (For a period of 5 years) Estimated value for Goods being proposed to be Purchased in Import (Rs. In lakh) (For a period of 5 years) Estimated Total Value for Goods (Rs. In Lakh) (For a period of 5 years) 1 Facility Security and IT Infrastructure I and II 4291.5 3220 7511.5 2 Services for Above III

22280 22280

Total Supply and Services

29791.5 Detail List of Material is Enclosed: M/s. Wipro Limited, was granted LOA No. F2/50/2005-EPZ dated 21.08.2006. Location: Plot No.31, MIDC, Phase-II, Near Rajiv Gandhi Infotech Park, Phase I, Hinjewadi, Pune 411057 The Developer has submitted List of Materials duly certified by the Chartered Engineer B. P. Suresh Kumar, Chartered Engineer, having Registration No (M-144941-3). The Estimated value of the list of materials and services for maintaining the existing infrastructure and up

running of facilities day to day is Rs. 29791.5 Lakhs The Developer has informed that they want to procure goods for running, maintenance and day to day operations of the facility. The Specified officer was requested to submit a verification report for the above-mentioned list of materials vide letter dated 21.10.2024. The Specified officer has given the following details for the duty forgone amount : SI.NO. Name of Authorized Operation Annexure Goods for Facility, Security and IT Infrastructure Services for Facility, Security and IT Infrastructure Estimated Duty Foregone (In Lakhs) 1 Estimated Value for Purchases in Import (Rs. In Lakh) (For a period of 5 years) I

3,220.00

997.56 2 Estimated Value for Purchases of indigenous goods in DTA (Rs. In Lakh) (For a period of 5 years) II

4,291.50

1,149.91 3 Estimated Value for procurement of Services in DTA (Rs. In Lakh) (For a period of 5 years) III

22,280.00

4,010.40

Estimated Total Value (Rs. In Lakh) (For a period of 5 years)

7,511.50

22,280.00

6,157.87

The Specified officer has informed that the duty involved in the value of the materials and services amounting to Rs. 6,157.87 Lakhs proposed for next five years for day-to-day operations is being covered in the application. Further, the Specified officer has informed that list of materials being procured, appears to be required for authorised operations of infrastructure development activity and services by the SEZ Developer, i.e., Upkeep of facilities in the campus. The Specified Officer has stated that the materials are apparently required for infrastructure Development cum maintenance and hence for Authorised operations of the said SEZ developer M/s Wipro Limited at their site. The approval sought for list of material may be considered subject to ascertainment of value based on actual value from procurement documents.

e. Recommendation:

Approval Committee may consider the request of the Developer for approval of list of material as per Rule 12(2) of SEZ Rules, 2006.

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2023-24 2024-25 2025-26 2026-27 2027-28 TOTAL FOB Value of Exports 2005.15 2025.20 2045.45 2065.90 2086.56 10228.26 FE Outgo 14.35 14.35 14.35 14.35 14.35 71.75 NFE 1990.80 2010.85 2031.10 2051.55 2072.21 10156.51 Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2023-24 2005.15 1833.72 0.00 0.00 68.35 -1.60 0.00 Total 2005.15 1833.72 0.00 0.00 68.35 -1.60 0.00 GOVERNMENT OF INDIA, 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-II located at Tower S3, Ground Floor, Plot No. 31, Rajiv Gandhi Infotech Park, Phase-II, Hinjewadi, Pune-411057, for the 1st year of 4th Block period i:e FY 2023-24. b. Specific Issue on which decision of AC is required: -
Monitoring of the performance of the unit for 1st year of the 4th block period i.e. 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: FY 2023-24 to FY 2027-28 Approved Projections (Rs in crores)

Performance as compared to projections: FY 2023-24 (Rs. in crores)

Year Cumulative NFE Achieved Cumulative % NFE Achieved 2023-24 1831.82 99.90 Cumulative NFE achieved: FY 2023-24 (Rs. in crores)

Employment Achievement (Direct): FY 2023-24 The Unit has achieved employment of 3408 employees (Men-2215, Women-1193) in 1st year of the 4th block period Other Information: LOA No. & Date SEZ/PUNE/6C/2008-09/126 dt. 05.09.2008 Location of Unit Tower S3, Ground Floor, Plot No. 31, Rajiv Gandhi Infotech Park, Phase-II, Hinjewadi, Pune-411057 Validity of LOA 31.01.2029 Item(s) of manufacture/ Services Computer Software and IT Enabled Services

Date of commencement of production 01.02.2009 Execution of BLUT Rs 170.01 Crores Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement 95 years computed from 24.08.2006 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 31.03.2024

3408 Area allotted (in sq. ft.) 8588.20 Sq. ft. Area available for each employee per sq. ft. basis (area / no. of employees) 2.52 Sq. ft Investment till date

Building NA Plant & Machinery 76.33 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 has submitted a report vide letter dated 12.03.2025, in the prescribed format along with point-wise reply to the discrepancies as follows: Export
From the year 1st April 2023 to 31st March 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 2023-2024 1833.72 945.71 888.01 (i) Credit notes issued : (-) 36.12 (ii) Onsite Services : 924.13

** NOTE : It is observed that , the unit has earned Rs. 15.9882 Cr in DTA from goods/services sold in foreign currency . However, the same has not been reported in the SEZ online APR at Para [3] EXPORT(INFLOW) [3] (b) Value of supplies made under Rule 53(a to k) Rs. 15.9882Cr Import (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis: From the year 1st April 2023 to 31st March 2024 (Rs. in Cr.) Year/ Period Figures as per Revised APR Rs. In Cr Figures as per SEZ Online / Customs Records Rs. In Cr Difference, if any Reason for Difference / Remarks 2023-2024 0.79 0.79 0.00

Raw Material From the year 1st April 2023 to 31st March 2024 Year/ Period Figures as per APR Figures as per SEZ Online / Customs Records Difference, if any Reason for Difference / Remarks 2023-2024

• BLUT

Men Women Total Projected (5 years 2024- 29) 2961 1594 4555 Achieved (2023-24) 2215 1193 3408

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 01.10.2008 72.00 12.49 BLUT2 05.09.2019 31.59 8.89 BLUT3 05.07.2022 49.00 9.63 BLUT4 05.09.2008 265.35 56.63 Total

170.01 37.58

2 Total Duty Foregone on goods & services procured. Category Wise : Year Wise details for the monitoring period i.e 1st April 2023 to 31st March 2024 (Rs. In Cr) F.Y. Goods Services (only indegeneous) Import Indegeneous 2023- 24 1.1217 0.0183 0.61

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

(d)

Employment made 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 31.03.2024) 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 are filed up to March 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. Query has been raised in the March 2024 softex , and the Unit has not replied to the same till date. Hence, the same is pending . (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) 2023-24 Yes, the unit has earned Rs.37.1016 Crore in INR . However, the same is not seen in the online APR filed by them. (Seen in the manual APR attached)

(j) SO to verify and certify whether the unit has updated the BLUT ledger module in SEZ online. NA (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. 2023-24

Yes. The Unit has cleared Ewaste / Srcap into DTA: amounting to Rs. 0.71 Cr and paid duty of Rs.0.19 Cr

(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. (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 which is operated by the Developer as per the Authorised Operation letter No.F.2/50/2005-EPZ dated 08.01.2007 issued by MoCI to the Developer.

(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 The above figures are based on the details furnished by the SEZ unit and data available on SEZ online,

these figures may be taken on records for the purpose of monitoring of performance of SEZ unit for the period 1st April 2023 to 31st March 2024.

e. Recommendation:

1. The Unit has achieved export revenue of Rs. 1833.72 Crores as against projected export of Rs.
   2005.15 Crores in 1st year of 4th Block period i.e. FY 2023-24.
2. The unit has achieved positive NFE of Rs. 1831.32 Crores in the 1st year of 4th Block Period 2023- 24 on cumulative basis. i.e. 99.90%.
3. As per SO report the unit has 3408 employees (Men-2215, Women-1193) in 1st year of the 4th Block period as on 31.03.2024 i.e. FY 2023-24.
4. As per So report the unit has provided services in DTA against the payments received in INR, however, the same is not seen in the Online APR filed by the Unit ( Seen in the manual APR attached). Year Value in Cr. 2023-24 37.1016 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; 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.
5. Unit may be requested to submit the APR after revision of correct amortised value of imported capital goods as per the format of APR form. Approval Committee may kindly monitor the performance of the unit for FY 2023-24 i.e. 1st year of 4th Block Period, in terms of Rule 54 of SEZ Rules, 2006.

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