IN FORCE SEZ / EOU / FTWZ 2025-03-18

Agenda for Approval Committee for SEZ Pune Cluster scheduled on 21 March 2025. — 08-7-manjri-stud-farm

Document text

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 : 21.03.2025

TIME : 10:30 A.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 21.03.2025

INDEX

Agenda Item No.

Subject

Agenda Item No. 01: - Confirmation of the Minutes of the meeting held on 21.02.2025 Agenda Item No. 02: - Action taken report for the Minutes of the meeting held on 21.02.2025 Agenda Item No. 03: - Application for List of Material of M/s The Manjri Stud Farm Private Limited – SEZ Developer. Agenda Item No. 04: - Monitoring of Performance M/s. Accenture Solutions Pvt. Ltd Agenda Item No. 05: - Monitoring of Performance for M/s. Amazon Development Centre (India) Pvt Ltd

मे मेसस मांजरी टड फाम-एसईजेड,, एसईजेड, पुणे, आईट-आईटईएस सेटर के वश वशेष आ थक े! के लए े!ीय वकास आयु$ सी%ज़-एसईजेड, मुंबई क( अ*य ता म, 21.02.2025 को आयो.जत अनुमोदन स1मत क( 103 व2 बैठक का कायवृ6�1 एसईजेड का नाम मे मेसस मांजरी टड फाम-एसईजेड, एसईजेड 2 सेटर आईटआईटईएस/ 3 बैठक 7मांक 103 वी 4 तारीख 21.02.2025 उप: थत सद य 7. नाम और पदनाम (एस/<ी.)
वभाग 1 <ीमती 1मतल हरेमठ संयु$ वकास आयु$ पुणे ल टर एसईजेड, पुणे 2 <ीमती अचना परब, सहायक आयु$, आयकर वभाग आयकर वभाग से ना1मत 3. <ी संजीव पाAटल, उBोग अ1धकारी महाराD सरकार से ना1मत 4. <ी बालासाहेब कुकडे, उप- े!ीय अ1धकारी महाराD EFषण नयं!ण बोड से ना1मत 5. <ीमती पुGपा गंगावणे, एफटडीओ पुणे डीजीएफट वभाग से ना1मत 6 <ी धवल एस शकI , अधी क सीमा शुJक वभाग पुणे ना1मत वशेष आमं!त 7मांक न. नाम और पदनाम (एस/<ी.)
वभाग 1 <ी शभू दयाल मीना, वनLद अ1धकारी सी%ज़-एसईज़ेड, पुणे ल टर एज,डा वषय 7 01 : Aद 17.01.2025 को आयो.जत 102 व2 बैठक के कायवृ6 क( पु �वचार-वमश के बाद, स1मत ने 17.01.2025 को आयो.जत 102 व2 अनुमोदन स1मत क( बैठक के कायवृ6 क( पु क(�एज,डा वषय 7 02: 17.01.2025 को आयो.जत 102 व2 बैठक के कायवृ6 के लए क( गई कारवाई Mरपोट �वचार-वमश के बाद, स1मत ने 17.01.2025 को आयो.जत बैठक के लए क( गई कारवाई Mरपोट नोट क( है� एडीसी ने सू1चत कया है क मैसस मांजरी टड फाम एसईजेड म, कोई भी एज,डा लंबत नह2 है� एज,डा वषय 7 03: मेसस Mरयलट Eी-मी1डया सNवसेज Eाइवेट ल1मटेड का मॉनटQरग ऑफ़ परफॉमTस वचार-वमश के बाद, स1मत ने एसईजेड नयम, 2006 के नयम 54 के अनुसार, तीसरे Uलॉक अव1ध के पांचव, वष अथात व6 वष 2023-24 के लए यूनट के परफॉमVस को नोट कया�यूनट ने तीसरे Uलॉक अव1ध के पांचव, वष अथात व6 वष 2023-24 म, संचयी आधार पर 12.14 करोड़ Xपये के अनुमानत नयात के मुकाबले 12.79 करोड़ Xपये का नयात हासल कया है�यूनट ने व6 वष 2023-24 म, संचयी आधार सकाराYमक एन.एफ.ई 78.60 करोड़ Xपये (नेट वदेशी मूJय (हासल कया है�यूनट ने 118 कमचाMरयZ (पुXष-95, महला- 23) को रोजगार Aदया है�एज,डा वषय 7 04: मेसस नेटर इTफोटेल सॉJयूशंस Eाइवेट ल1मटेड का मॉनटQरग ऑफ़ परफॉमTस वचार-वमश के बाद, स1मत ने एसईजेड नयम, 2006 के नयम 54 के अनुसार, [सरे Uलॉक अव1ध के 2 वष अथात व6 वष 2023-24 और 2024-25 तक के लए यूनट के परफॉमVस को नोट कया�यूनट ने Fसरे Uलॉक अव1ध के व6 वष FY 2024-25 म, संचयी आधार पर 40.72 करोड़ Xपये के अनुमानत नयात के मुकाबले 6.66 करोड़ Xपये का नयात हासल कया है�यूनट ने व6 वष 2024-25 म, संचयी आधार सकाराYमक एन.एफ.ई 22.08 करोड़ Xपये (नेट वदेशी मूJय (हासल कया है�

अ*य को धTयवाद \ापन के साथ बैठक समा%त ]ई�

Minutes of the 103rd Meeting of the Approval Committee meeting held under the Chairmanship of Zonal Development Commissioner SEEPZ-SEZ, Mumbai for Sector Specific Special Economic Zone for IT/ITES of M/s. The Manjri Stud Farm-SEZ, Pune held on 21.02.2025. 1 Name of the SEZ M/s. The Manjri Stud Farm Pvt. Ltd.-SEZ 2 Sector IT/ITES 3 Meeting No. 103rd
4 Date 21.02.2025 Members present

Sr No. Name and Designation(S/Shri.) Department 1 Smt. Mital Hiremath Joint Development Commissioner Pune Cluster SEZ, Pune 2 Shri. Sanjeev Patil, Industries Officer Nominee of Govt. of Maharashtra 3 Smt. Archana Parab, Asst. Commissioner, IT Nominee of Income Tax, Pune 4 Shri.Balasaheb Kukade,
Sub- Regional Officer Nominee of Maharashtra Pollution Control Board 5 Smt. Pushpa Gangawane. FTDO Nominee of DGFT, Pune 6 Shri. Dhaval S Shirke, Superintendent Nominee of Customs, Pune Special Invitee

Sr Name and Designation Department 1 Shri Shabhu Dayal Meena, Specified Officer SEEPZ-SEZ, Pune Cluster Agenda Item No. 01: Confirmation of the Minutes of the 102nd Meeting held on 17.01.2025 After deliberation, the Committee confirmed the minutes of the 102nd Approval Committee meeting held on 17.01.2025. Agenda Item No. 02: Action taken report for the Minutes of the 102nd meeting held on 17.01.2025 After deliberation, the Committee has noted the Action taken report for the meeting held on 17.01.2025 ADC has informed that there are no agendas pending r/o M/s Manjri Stud Farm SEZ Agenda Item No. 03: Monitoring of Performance for M/s Reality Pre-media Services Pvt Ltd. After deliberation, the committee noted the performance of the unit for F Y 2023-24 i.e. 5th year of 3rd Block Period in terms of Rule 54 of SEZ Rules, 2006.

The Unit has achieved export revenue of Rs. 12.79 Crores as against projected export of Rs. 12.14 Crores in the 3rd Block period i.e. FY 2023-24. The unit has achieved positive NFE of Rs. 78.60 Crores in 5th year of 3rd block period on cumulative basis. The unit has achieved employment of 118 employees (Men-95, women-23).
Agenda 04: Monitoring of Performance for M/s. Nectar Infotel Solutions Pvt Ltd.

After deliberation, the committee noted the performance of the unit 2 years of the 2nd Block period i: e FY 2023-24 and FY 2024-25 in terms of Rule 54 of SEZ Rules, 2006.

The Unit has achieved export revenue of Rs. 6.66 Crores as against projected export of Rs. 40.72 Crores in 5th year of the 2nd Block period. The unit has achieved positive NFE of Rs. 22.08 Crores in 5th year of 2nd block period on cumulative basis. The unit has generated employment of 0 employees (Men-0, Women-0).
Meeting ended with a vote of thanks to the Chair.

(\ाने^र बी. पाटल, आईएएस) (Dnyaneshwar B. Patil, IAS) अ*य एवं वकास आयु$ Chairman-cum- Development Commissioner

signaturerectangle-1-186 Digitally signed by Dnyaneshwar Bhalchandra Patil Date: 2025.02.27 15:46:59 IST % DSUnknown q 1 G 1 g 0.1 0 0 0.1 9 0 cm 0 J 0 j 4 M []0 d 1 i 0 g 313 292 m 313 404 325 453 432 529 c 478 561 504 597 504 645 c 504 736 440 760 391 760 c 286 760 271 681 265 626 c 265 625 l 100 625 l 100 828 253 898 381 898 c 451 898 679 878 679 650 c 679 555 628 499 538 435 c 488 399 467 376 467 292 c 313 292 l h 308 214 170 -164 re f 0.44 G 1.2 w 1 1 0.4 rg 287 318 m 287 430 299 479 406 555 c 451 587 478 623 478 671 c 478 762 414 786 365 786 c 260 786 245 707 239 652 c 239 651 l 74 651 l 74 854 227 924 355 924 c 425 924 653 904 653 676 c 653 581 602 525 512 461 c 462 425 441 402 441 318 c 287 318 l h 282 240 170 -164 re B Q

Action Taken for Approval Committee held on 21-02-2025 Agenda Item No. Subject Remarks Agenda Item No. 01 Confirmation of the Minutes of the 1st Meeting held on 17-01-2025 Agenda Item No. 02 Application for Monitoring of Performace(M/s Reality Pre-media Services Pvt Ltd) Approval letter issued on 27.02.2025. Agenda Item No. 03 Application for Monitoring of Performace(M/s. Nectar Infotel Solutions Pvt Ltd) Approval letter issued on 27.02.2025.

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal : Proposal dated 10.06.2024 submitted by M/s The Manjri Stud Farm Private Limited – SEZ Developer, located at SP Infocity (SEZ), Survey No 209, Next to Satyapuram Society, Pune Saswad Road, Phursungi, Pune-412308 for approval of List of Material which they will procure from M/s Accenture Solutions Pvt. Ltd, IT/ITES Unit located in their premises SEZ Developer (who has submitted exit application) , for authorized operation of Special Economic Zone (SEZ). b. Specific Issue on which decision of AC is required: -
Approval for List of material required by Developer to carry out default authorized operations as per Instruction No.50 & 54 approved by Board of Approval in terms letter No.F.2/91/2005-EPZ dated 06.11.2006 totally valued at Rs. 16,45,57,438/-. 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 Default Authorized Operations Viz., Infrastructure to be Developed, Maintained, and for upkeep of Infrastructure: The details of the materials along with the Procurement details as submitted by the unit is as given below; Particular Assessable Value Depreciated Value As on 31.01.2025 Duty Payable Non- IT Bonded Capital Goods 14,15,64,208.00 5,70,62,122.00 2,81,11,711.00 IT Bonded Capital Goods 1,43,57,697.00 15,32,588.00 5,20,957.00 Miscellaneous Capital Goods 86,35,533.00 47,00,575.00 23,01,124.00 TOTAL 16,45,57,438.00 6,32,95,285.00 3,09,33,792.00 Detail List of Material is Enclosed:

Other Information: - M/s. The Manjri Stud Farm Pvt Ltd Developer has been granted Letter of Approval No. F 2/91/2005-EPZ dated 16.01.2006. The developer has submitted List of Materials duly certified by the Chartered Engineer (Name- Rajesh Kharate, Registration No. M-130154/8.

Chartered Engineer vide certificate dated 10.02.2025 has informed that these material are essential for Authorized operations in the said SEZ. The Developer has informed that the list of material required to for their existing IT /ITES operations. The total value of said materials is Rs. 16.46 Crore. A letter to The Specified Officer has been sent on 13.02.2025 for verification report. The Specified Officer after verifying the List of materials has ascertained and certified that that these items are required for the Developer’s default authorized operations and approval sought for list of materials is in order and therefore same may be approved. As per the report the estimated value of list of material is 16.45 Crs. and the duty involved amounts to 3.09 Crs. The developer has informed that they have sufficient balance in their bond to take care of the procurement of these additional goods. As per the SO report - The unit – M/s Accenture Solutions Pvt Ltd was visited on 25.02.2025 and the verification of bonded material to be transferred to M/s The Manjri Stud Farm Pvt Ltd from the unit M/s Accenture Solutions Pvt Ltd under Bond-to Bond transfer in terms of Rule 12(2) and Rule 38 of the SEZ Rules 2006 upon surrender of LOA and Exit of the unit from TMSFPL- SEZ was carried out.

The items as detailed in Annexure I of the Chartered Engineer’s Certificate have been verified with the copies of invoices, copies of bill of entries, copies of ARE-1, copies of DTA procurement invoices and were found to be in order.

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.

I. Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2024-25 349.11 443.82 0.00 0.00 25.65 -10.80 23.20 GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

AGENDA NOTE FOR CONSIDERATION OF 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 5th year FY 2024-25 i:e Up to Jan 2025 of the 2nd block period (FY 2020-21 to FY 2024-25) b. Specific Issue on which decision of AC is required: -
Monitoring of the performance of the unit for the FY 2024-25 of 2nd block period 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 years of 2nd Block period FY 2020-21 to 2024-25

Approved Projections (Rs. In Crores)

2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Projected Total FOB Value of Exports 349.11 349.11 349.11 820.59 349.11 2217.03 FE Outgo 24.08 23.44 22.15 12.59 21.95 104.21 NFE 325.03 325.67 326.96 808.00 327.16 2112.82

Performance as compared to projections: 2024-25 (Rs. In Crores)

Year Cumulative NFE Achieved Cumulative % NFE Achieved 2023-24 3816.25 97.80% Cumulative NFE achieved: FY 2024-25
(Rs. in Crores)

Employment Achievement (Direct): FY 2024-25

Projected Achieved Men 1708 75 Women 1139 75 Total 2847 150

The above data is as on 31st January 2025 since the unit has applied for exit there are no employees currently working at the unit

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 31.01.2025 150 Employees (Men-75, Women-75) Area allotted (in sq. ft.) 288698 Sq. ft. Area available for each employee per sq. ft. basis (area / no. of employees) 1924.65 sq. ft. Investment till date

Building Rs. 13.99 Crores Plant & Machinery Rs. 5.81 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

The Specified Officer vide his report dated 12.03.2025 has reported the following:

Export (Rs. In Crores)
Year/Period Figures as per APR (In Lakh) Figures as per Softex/SB/ Customs Records (In Lakhs) Difference if any (In Lakhs) Reason for Difference/Remark (1) (2) (3) (4) (5) F.Y. 2024- 25 (April-24 to Jan-25) 443.82 435.31 8.49 Difference is due onsite revenue and exchange rate. (5.18 – Export Onsite value) (3.31 – Exchange rate fluctuation)

Import (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs. In Crores)
Year/Period Figures as per APR (In Lakhs) Figures as per Customs Records / Bond Register (In Lakhs) Difference if any Reason for Difference/Remark F.Y. 2024-25 (April-24 to Jan- 25) 1.99 1.99 0 N

Value of Goods and Services Procured during the year F.Y. 2024-25 (April-24 to Jan- 25) (Rs. In crores) Sl. No. Type F.Y. 2024-25 (April-24 to Jan-25) 1 Imported Goods procured under Exemption 1.99 2 Imported Goods Procured under duty Payment NIL 3 Indigenous goods Procured under Exemption (Zero Rated) 1.08 4 Indigenous goods Procured under Duty Payment including Personal Use & Canteen 3.59 5 Imported Services procured under Exemption 0.00 6 Indigenous Services Procured under Exemption (Zero Rated) 41.46

Raw material (Rs. In Crores)
Year/Period Figures as per APR (RM Imported) Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Remark F.Y. 2024-25 (April-24 to Jan-25) NA

      BLUT

1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services) Value of Additional BLUT executed. Year: Date of acceptance BLUT amount:

TOTAL value of BLUT Executed:
24.08.2020 and 28.04.2023

62.68 Crores

62.68 Crores 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. Imported Goods (Cr.) 2024-2025 0.10 Total 0.10

Indigenous Goods (Cr.) 2024-2025 0.21 Total 0.21

Imported Service (Cr.) 2024-2025 0.00 Total 0.00

Indigenous Services (Cr.) 2024-2025 7.46 Total 7.46

3 Balance in BLUT at the end of each F.Y. 1st Year in each category and overall basis …. …. 5th Year …. …. 10th Year, as the case may be Rs. 42.60 Crores Closing Balance as on 28-Feb-2025. 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

(d) Employment made as on date (as on end of block period / year up to which monitoring is being done) F.Y. 2024-25 (April-24 to Jan-25) Men: 75 Women: 75 Total: 150 (The employment provided above is reported as on 31-Jan-2025. Since they have applied for exit from the SEZ, there are no employees currently working at this unit.) (e) Details of pending Foreign Remittance beyond Permissible period, if any (as on 31.01.2025) 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

(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 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

YES

F.Y. 2024-25 (April-24 to Jan-25) (Scrap sale) Value: Rs. 0.46 Crores Duty: Rs. 0.61 Crores (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 Yes, Unit has set up cafeteria in unit premises and UAC approvals has been issued for the same. SEZ approval letter no: SEEPZ-SEZ/MSF- SEZ/ASPL/13/2014-15/VOL-III/3502 Dt: 22.09.2020

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 No

e. Recommendation: The Unit has achieved export revenue of Rs. 443.82 crores as against projected export of Rs. 349.11 crores in 5th year (FY 2024-25) of the 2nd block period (FY 2020-21 to FY 2024-25) The unit has also achieved a Positive NFE of Rs. 3816.25 Crores on Cumulative basis i.e. 97.80%. at the end of 5th year (FY 2024-25) of 2nd Block period (FY 2020-21 to FY 2024-25). As per the SO Report the unit has achieved employment of 150 employees (Men-75, women-75) in FY 2024-25. (As on 31.01.2025) (As the unit has applied for exit from SEZ currently there are no employees currently working at the unit) The Approval Committee may like to monitor the performance of the Unit for the 4th year i.e. FY 2023- 24 in terms of Rule 54 of SEZ Rules, 2006.

I. Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2018-19 21.94 56.07 0.00 0.00 40.83 10.41 0.00 2019-20 37.15 108.13 0.00 0.00 7.07 0.00 2020-21 51.06 194.57 0.00 0.00 0.37 0.00 GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal : Monitoring of the performance of M/s. Amazon Development Centre (India) Pvt Ltd., an IT/ITES unit located in The Manjri Stud Farms Pvt Ltd-SEZ, Pune, for 5 years FY 2018-19 to FY 2022-23 of the 1st block period. b. Specific Issue on which decision of AC is required: -
Monitoring of the performance of the unit for the FY 2018-19 to FY 2022-23 of 1st block period 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 years of 1st Block period FY 2018-19 to FY 2022-23

Approved Projections (Rs. In Crores)

2018-19 2019-20 2020-21 2021-22 2022-23 Total FOB Value of Exports 21.94 37.15 51.06 82.20 92.38 283.73 FE Outgo 21.25 1.13 13.58 2.63 2.25 40.84 NFE 0.69 36.02 37.49 79.57 90.13 243.89

Performance as compared to projections: (Rs. In Crores)

2021-22 82.20 258.09 0.00 0.00 0.68 0.00 2022-23 92.38 392.97 0.00 0.00 1.51 0.00 TOTAL 284.73 1009.83 0.00 0.00 40.83 20.04 0.00 Year Cumulative NFE Achieved Cumulative % NFE Achieved 2018-19 55.03 98.14 2019-20 161.42 98.30 2020-21 354.20 98.73 2021-22 610.44 98.96 2022-23 1001.40 99.17

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

Employment Achievement (Direct): FY 2022-23

Projected Achieved Men 715 1262 Women 235 595 Total 950 1857

Other Information:

LOA No. & Date M/s. Amazon Development Centre India Pvt Ltd Location of Unit 1st and 2nd Floor, Block 5 C, 2nd Floor of Block 5, The Manjri Stud Farms Pvt Ltd-SEZ, S. No-209, Pune-Saswad Road, Phursungi, Pune-412308 Validity of LOA 01.04.2028

Item(s) of manufacture/ Services IT/ITES Date of commencement of production 02.04.2018

Execution of BLUT 23.14 Crores Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement 01.04.2027

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 31.01.2025 1857 Employees (Men-1262, Women- 595) Area allotted (in sq. ft.) 67562.15 Sq. ft. Area available for each employee per sq. ft. basis (area / no. of employees) 36.38 sq. ft. Investment till date

Building Rs. 0.00 Crores Plant & Machinery Rs. 28.85 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

The Specified Officer vide his report dated 12.03.2025 has reported the following: Export (Rs. In Lakhs)
Year/Period Figures as per APR (In Lakh) Figures as per Softex/SB/ Customs Records (In Lakhs) Difference if any (In Lakhs) Reason for Difference/Remark (1) (2) (3) (4) (5) 2018-19 5607.18 5710.51 103.33 Credit Notes were considered for net export revenue reported under APR 2019-20 10813.45 10856.25 42.8 Credit Notes were considered for net export revenue reported under APR 2020-21 19457.01 19463.41 6.4 Credit Notes were considered for net export revenue reported under APR 2021-22 25808.94 25926.09 117.15 Credit Notes were considered for net export revenue reported under APR

2022-23 39296.50 41643.96 2347.46 Credit Notes were considered for net export revenue reported under APR

Import (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis.
(Rs. In Lakhs)
Year/Period Figures as per APR (In Lakhs) Figures as per Customs Records / Bond Register (In Lakhs) Difference if any Reason for Difference/Remark 2018-19 1040.79* 1040.79* NIL

*Considered FY 2017-18 imports information’s into FY 2018-19 for Rs. 836.00 Lacs due to Date of Commencement of operation on 02.04.2018 effects for FY 2018-19. 2019-20 706.85 706.85 NIL NA 2020-21 36.58 36.58 NIL NA 2021-22 67.83 67.83 NIL NA 2022-23 151.00 151.00 NIL NA Raw material (Rs. in Lakhs)
Year/Period Figures as per APR (RM Imported) Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Remark 2018-19 NA

2019-20 NA

2020-21 NA

2021-22 NA

2022-23 NA

BLUT

1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services) Value of Additional BLUT executed TOTAL value of BLUT Executed:
336852587.00 BLUT F. No/Date/Amount

SEEPZ-SEZ/MSF-SEZ/ADC(I)PL/ 20/2017-18/7576 Dt. 31-Aug-2017 BLUT Amount. 100052300.00
SEEPZ-SEZ/MSF-SEZ/ADC(I)PL/ 20/2017-18/2593 Dt. 24-Dec-2019 BLUT Amount. 110800287.00
SEEPZ-SEZ/MSF-SEZ/ADC(I)PL/ 20/2017-18/VOL-II/1962 Dt. 23- Jan-2023 BLUT Amount. 126000000.00 2 Total Duty Foregone on goods & services procured Category Wise: Year Wise:

Year wise Goods Imported & indigenous (Rs in Lacs) Services 2018-19 322.12 0 2019-20 292.17 0 2020-21 40.07 0 2021-22 40.38 44.10 2022-23 60.77 1042.62 Total 755.51 1086.72

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) Men: 1262 Women: 595 Total: 1857 Nos (e) Details of pending Foreign Remittance beyond Permissible period, if any (as on……….) To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. NIL

(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, got certified (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, we have provided Services to DTA Units in INR during following period. 2018-19: 792.83 Lakhs 2019-20: 1079.42 Lakhs 2020-21: 594.74 Lakhs 2021-22: 988.25 Lakhs 2022-23: 1076.63 Lakhs Total – Rs. 4531.87 Lakhs (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 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

Yes, Year wise details given below (INR in Lacs). FY Dep. Ass. Value Duty Paid 2018-19 00.00 00.00 2019-20 28.76 06.17 2020-21 00.00 00.00 2021-22 13.05 03.64 2022-23 00.90
00.23

(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 Yes, Unit has set up cafeteria in unit premises and UAC has been issued for the same.

They have not availed any duty benefit for setting up cafeteria/canteen/food court (q) Whether any violation of any of the provisions of law has been noticed / observed by the Specified Officer during the period under monitoring No

e. Recommendation: The Unit has achieved export revenue of Rs. 1009.83 crores as against projected export of Rs. 284.73 crores in 5th year (FY 2024-25) of the 1st block period (FY 2018-19 to FY 2022-23) The unit has also achieved a Positive NFE of Rs. 1001.40 Crores on Cumulative basis i.e. 99.17%. at the end of 5th year (FY 2022-23) of 1st Block period(FY 2018-19 to FY 2022-23). As per the SO Report the unit has achieved employment of 1857 employees (Men-1262, women- 595) in FY 2022-23. As per the SO report, it is observed that the Unit has provided services in DTA against payment

received in INR during the monitoring period as follows: FY Amount in INR in Lakhs 2018-19: 792.83 2019-20 1079.42 2020-21 594.74 2021-22 988.25 2022-23 1076.63 Total 4531.87 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. The Approval Committee may like to monitor the performance of the Unit for the 5 years i.e. FY 2018-19 to FY 2022-23 in terms of Rule 54 of SEZ Rules, 2006.

Verbatim extracted text (OCR/PDF). Older scans and tables may show extraction artifacts — verify against the original for anything you act on.

Analysis

No analysis has been generated for this document yet.