11/09/2025 — 12-8-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 : 12.09.2025

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 12.09.2025

INDEX

Agenda Item No.

Subject

Agenda Item No. 01: - Confirmation of the Minutes of the meeting held on 09.05.2025 Agenda Item No. 02: - Action taken report for the Minutes of the meeting held on 09.05.2025 Agenda Item No. 03: - Application for list of material for authorized operation submitted by M/s. Wipro Ltd. (Developer) Agenda Item No. 04: - Monitoring of Performance M/s. Wipro Limited., Unit-VII

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मेसस िवो लिमटेड -एसईजेड, पुणे, के आईटी/आईटीईएस के लए सेटर िवश िवशेष आथक े, का जोनल िवकास आयु# क$ अ&यता म(, सी)झ एसईजेड, मुंबई म( िद 09.05.2025 को आयो.जत 30 वी अनुमोदन सिम/त क$ बैठक का कायवृ3। 1 एसईजेड का नाम मैसस िवो लिमटेड -एसईजेड 2 े आईटी/आईटीईएस 3 मी5टग नं. 30 व7 4 तारीख 09.05.2025 उप:;थत सद;य

<. नाम और पदनाम (एस/>ी.)
िवभाग 1

ीमती िमतल िहरेमठ संयु# िवकास आयु# पुणे A;टर एसईजेड, पुणे 2 ी. िदनेश होनमाने उप आयु#, आयकर िवभाग आयकर िवभाग से नािमत 3 ी संजीव पािटल, उBोग अ/धकारी महाराD सरकार से नािमत 4 ी. मंचक जाधव, उप-ेीय अ/धकारी महाराD दूषण िनयंण बोड से नािमत 5 ीमती पुGपा गंगावणे, एफटीडीओ पुणे डीजीएफटी िवभाग से नािमत 6 ी धवल एस शकJ , अधीक सीमा शुKक िवभाग पुणे नािमत िवशेष आमंित

<मांक न. नाम और पदनाम (एस/>ी.)
िवभाग 1

ी सतबीर शमा, िविनLद अ/धकारी सी)ज़-एसईज़ेड, पुणे A;टर एज(डा आइटम नंबर 01: 21.03.2025 को आयो.जत 29 व7 बैठक के कायवृ3 क$ पुि: िवचार-िवमश के बाद, सिम/त ने 21.03.2025 को आयो.जत 29 व7 यूिनट अनुमोदन सिम/त क$ बैठक के कायवृ3 क$ पुि क$। एज(डा िवषय < 02: 21.03.2025 को आयो.जत 29 व7 बैठक के कायवृ3 के लए क$ गई कारवाई Oरपोट । िवचार-िवमश के बाद, सिम/त ने 21.03.2025 को आयो.जत बैठक के लए क$ गई कारवाई Oरपोट नोट क$ है। एडीसी ने सू/चत िकया है िक मैसस िवो लिमटेड -एसईजेड म( कोई भी एज(डा लंिबत नह7 है।

एज(डा िवषय < 03: मेसस िवो लिमटेड (इकाई V) का मॉिनटQरग ऑफ़ परफॉमTस िवचार-िवमश के बाद, सिम/त ने एसईजेड िनयम, 2006 के िनयम 54 के अनुसार, पहले Uलॉक अव/ध के 5 िव3 वष अथात 2017-18 से 2021-22 तक के लए यूिनट के परफॉमVस को नोट िकया। यूिनट ने पहले Uलॉक अव/ध के पांच िव3 वष अथात 2017-18 से 2021-22 तक 9.40 करोड़ Xपये के अनुमािनत िनयात के मुकाबले 9.62 करोड़ Xपये का िनयात हा.सल िकया है। यूिनट ने संचयी आधार पर पहले Uलॉक अव/ध के पांचव( वष म( 9.62 करोड़ Xपए का सकाराYमक एनएफई हा.सल िकया है। अ&य को धTयवाद Zापन के साथ बैठक समा[ हुई।

Minutes of the 30th 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 09.05.2025. 1 Name of the SEZ M/s. Wipro Ltd. (Phase II)) 2 Sector IT/ITES 3 Meeting No. 30th 4 Date 09.05.2025

Members present

Sr No. Name and Designation(S/Shri.) Department 1 Smt. Mital Hiremath Joint Development Commissioner Pune Cluster SEZ, Pune 2 Shri. Dinesh Honmane Dy. Commissioner, IT Nominee of Income Tax, Pune 3 Shri. Sanjeev Patil, Industries Officer Nominee of Govt. of Maharashtra 4 Shri. Manchak Jadhav Sub-Regional Officer Nominee of Maharashtra Pollution Control Board 5 Smt. Pushpa Gangawane. FTDO Nominee of DGFT, Pune 6 Shri. Dhaval Shirke, Superintendent 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 29th meeting held on 21.03.2025 After deliberation, the Committee confirmed the minutes of the 29th Approval Committee meeting held on 21.03.2025. Agenda Item No. 02: Action taken report for the Minutes of the 29 th meeting held on 21.03.2025. After deliberation, the Committee noted the Action taken report for the meeting held on 21.03.2025. ADC has informed that there are no pending agendas in r/o M/s Wipro Ltd.

Agenda Item No. 03: Monitoring of Performance for M/s. Wipro Limited (Unit V) After deliberation, the committee noted the performance of the unit for 5 years i.e. FY 2017-18 to FY 2021-22 of 1 st Block period in terms of Rule 54 of SEZ Rules, 2006.

The Unit has achieved export revenue of Rs. 9.62 Crores as against projected export of Rs. 9.40 Crores in 5 years of 1st Block period i.e. FY 2017-18 to 2021-22. The unit has achieved positive NFE of Rs. 9.62 Crores in 5th year of 1st block period on cumulative basis. Meeting ended with a vote of thanks to the Chair. Zाने\र बी. पािटल, आईएएस) (Dnyaneshwar B. Patil, IAS) अ&य एवं िवकास आयु# Chairman-cum- Development Commissioner

signaturerectangle-1-186 Digitally signed by Dnyaneshwar Bhalchandra Patil Date: 2025.05.23 17:16:45 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 09-05-2025 Agenda Item No. Subject Remarks Agenda Item No. 01 Confirmation of the Minutes of the 1st Meeting held on 21-03-2025 Agenda Item No. 02 Application for Monitoring of Performace(M/s Wipro Limited Unit V) Approval letter is issued to the Unit on 27.05.2025.

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 additional Capital Goods and Services for their authorized operations. b. Specific Issue on which decision of AC is required: -
Approval of additional Capital Goods and Services required to carry out their day-to-day authorized operations. Estimated total value amounting to Rs. 2,27,58,003/- (Duty Forgone amount – Rs. 43,70,224.88/-) 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 Capital Goods/Material Duty Forgone (In Lakhs) Services Duty Forgone (In Lakhs) 1. Estimated Value of Purchases in Import (Rs. in Lakhs) (For immediate purchase)

I

17.14

4.88

2 Estimated Value for purchases in DTA (Rs. In Lakhs) (For immediate purchase)

II & III

18.56

4.12

191.88

34.71

Estimated Total Value (Rs. In Lakh) For immediate purchase)

35.70

9.00

191.88

34.71

Particulars Amount (in Lakhs) Duty Forgone (in Lakhs) Goods against Facility, security and IT Infrastructure 35.70 9.00 Services against Facility, security and IT Infrastructure 191.88 34.71 TOTAL 227.58 43.71

Detail List of Material and Services is as below:

S.N. Description Quantity HSN/SAC Total Value Duty % Duty Forgone Remarks List of import Capital Goods/Material 1 Spare Parts of BMS(Tracer SC+Controller+WCI Module) 17 Nos. 84818049 17,14,200/- 28.47 4,88,032.74 Fresh Replacement List of Indigenous Capital Goods/Material 2 Damaged Mirror replacement 1400 Sq Ft 70099200 5,27,800/- 18 95,004/- Replacement 3 Urinal Replacement 32 Nos. 69101000 5,52,350/- 18 99,423/- Replacement 4 Security block AC -Supply - Outdoor Units

2 No.s 84151090 7,75,905/- 28 2,17,253.40 Replacement List of Services – Indigenous 5 Work Contract for creation of training rooms in -PDC2

NA 995419 1,73,92,853/- 18 31,30,713.54 Refurbishment 6 Robotic cleaning of HVAC ducts

NA 995463 4,89,700/- 18 88,146/- R & M 7 Painting

NA 995473 7,11,265/- 12 85,351.80 R & M 8 Security block AC - Installation NA 993563 5,93,930/- 28 1,66,300.40 Replacement

Total (Capital Goods/Materials/Services)

2,27,58,003/-

43,70,224.88

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

1. The Developer has submitted List of Materials duly certified by the Chartered Engineer T.N. Suresh Kumar , Chartered Engineer, having Registration No (AM-78162/5 DT 23-2-1993)
2. The Estimated value of the additional Capital Goods and Services for Refurbishment of training rooms

located at S3-GF-C Wing (Unit II) along with other regular building maintenance upkeep and running operations is Rs. 2,27,58,003/-. The Developer has informed that they want to procure goods for running, maintenance and day to day operations of the facility. 3. The Specified officer was requested to submit a verification report for the above-mentioned list of materials vide letter dated 18.07.2025. The specified officer vide letter dated 25.07.2025 has given the following details : i. The Specified Officer has stated that the list of Additional Capital Goods and Services are being proposed to be utilized for refurbishment of training rooms located at S3-GF-C Wing (Unit II) and day to day operations of All Towers (All Units) is being covered in the application. The Duty /tax involved amounting to 43,70,224.88 in the value of said Additional Capital Goods and Services being procured is covered by the Bond accepted. ii. The material mentioned in the “list of material” under consideration is being procured by the developer – M/s Wipro Limited as per business operations need. To verify the valuation aspect of the material being procured, the SEZ developer M/s. Wipro Limited shall submit the procurement documents and detailed annexures at the time of each transaction. iii. The specified officer has informed that the list of material being procured, it appears that these items are required for authorized operations of infrastructure development activity and services by the SEZ developer i.e. Refurbishment and Up-keepment of facilities in the processing area. The Specified Officer has stated that the materials are apparently required for infrastructure Development cum maintenance and hence for Authorized 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 and services as per Rule 12(2) of SEZ Rules, 2006.

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2018-19 2019-20 2020-21 2021-22 2022-23 TOTAL FOB Value of Exports 36.00 81.00 126.00 180.00 180.00 603.00 FE Outgo 9.36 21.06 32.76 46.80 46.80 156.78 NFE 26.64 59.94 93.24 133.20 133.20 446.22 Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2018-19 36.00 171.50

0.00 0.00

20.40 2.91 0.00 2019-20 81.00 209.89 0.00 -0.54 0.00 2020-21 126.00 328.03 0.00 0.0884 0.00 2021-22 180.00 308.26 0.00 -0.0964 0.00 2022-23 180.00 717.84 0.00 1.08 0.00 Total 603.00 1735.52 0.00 0.00 20.40 3.442 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-VII located at Tower 5, 6 th to 9th Floor, Plot No. 31, Rajiv Gandhi Infotech Park, Phase-II, Hinjewadi, Pune-411057, for the 5 years of 1st Block period i.e. FY 2018-19 to FY 2022-23 and 1st year of 2nd 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 the 5 years of 1st Block period i.e. FY 2018-19 to FY 2022-23 and 1st year of 2nd 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 for 1st Block period FY 2018-19 to 2022-23 : Approved Projections: (Rs in crores)

Performance as compared to projections: FY 2018-19 to 2022-23 (Rs. in Crores )

Cumulative NFE achieved: FY 2018-19 to 2022-23 (Rs. in crores)

Year Cumulative NFE Achieved Cumulative % NFE Achieved 2018-19 171.22 99.83 % 2019-20 380.87 99.86 % 2020-21 708.65 99.89 % 2021-22 1016.67 99.90 % 2022-23 1734.17 99.92 %

2023-24 2024-25 2025-26 2026-27 2027-28 TOTAL FOB Value of Exports 596.72 602.69 608.71 614.80 620.95 3043.87 FE Outgo 6.87 6.94 7.01 7.08 7.15 35.05 NFE 589.85 595.75 601.17 607.72 613.80 3008.82 Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2023-24 596.72 1576.44 0.00 0.00 40.00 27.39 0.00 Year Cumulative NFE Achieved Cumulative % NFE Achieved 2023-24 1576.07 99.98%

Performance as compared to projections for 2nd Block period FY 2023-24 to FY 2027-28 : Approved Projections (Rs in crores)

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

Cumulative NFE achieved: FY 2023-24 (Rs. in crores)

Employment Achievement (Direct): FY 2023-24 The Unit has achieved employment of employees 5817 employees (Men-3781, Women-2036) in 1st year of the 2nd block period against Projected Employment of 1060. Other Information: LOA No. & Date SEEPZ-SEZ/NEWSEZ/WL-UNIT1/196/2017-18 Dated 04.02.2018 Location of Unit Tower 5,6, to 9 th Floor, Plot No. 31, Rajiv Gandhi Infotech Park, Phase-II, Hinjewadi, Pune-411057 Validity of LOA 01.04.2028 Item(s) of manufacture/ Services IT and IT Enabled Services

Date of commencement of production 02.04.2018 Execution of BLUT CG- Rs 170.01 Crores Duty Forgone – Rs. 37.58 Crores

Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement 95 Years lease from 20.11.2006 of M/s. Wipro Ltd (Developer). 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 5817 Area allotted (in sq. ft.) 186066 Sq. ft. Area available for each employee per sq. ft. basis (area / no. of employees) 31.98 Sq. ft Investment till date

Building NA Plant & Machinery 10.42 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.

No.

APR for 2018-19 not filed in SEZOnline. Physical copy submitted on 28.03.2023 as per Office Records. Vide PUC, the Specified Officer has submitted a report vide letter dated 12.03.2025 and 18.08.2025, in the prescribed format along with point-wise reply to the discrepancies as follows: From the year 1st April 2018 to 31st March 2023 ( Rs. in Cr.) Year/ Period Figures reported in APR (FOB Value) Figures as per Softex / Customs Records Difference, if any Reason for Difference / Remarks 2018-2019 171.5070 114.8102 56.6969 ( - 0.8487) Credit Notes issued (+57.5458) Onsite Services

2019-2020 209.8872 115.0540 94.8332 (- 6.8974) Credit Notes issued (+ 101.7307) Onsite Services

2020-2021 328.0263 136.2314 191.7949 (-18.3584) Credit Notes issued (+210.1532) Onsite Services

2021-2022 308.2554 141.2456 167.0098 (- 8.6504) Credit Notes issued (+ 175.6602) Onsite Services

2022-2023 717.8447 400.3684 317.4763 (-39.7673) Credit Notes issued (+ 357.2436) Onsite Services

2023-24 1576.44 738.99 837.44 (-73.10) Credit Notes issued 910.54 Onsite Services

*** Note: Deemed Export (Values of supplies made under Rule 53A (‘a’ to ‘k’) Year/ Period Figures as per Revised APR Remarks 2018-2019 0.0000

2019-2020 0.0000

2020-2021 0.0000

2021-2022 48.5233

2022-2023 39.9944

2023-24 38.6038 It is observed that the unit has earned Rs. 38.6038 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. 38.6038 Cr Total 127.1215

Import (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis:
From the year 1st April 2028 to 31st March 2023 (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 2018-2019 4.1689 8.3152 4.1464 Loan Shipments 2019-2020 2.3385 4.2476 1.9091 Loan Shipments and Request ID 171903219541 not considered in APR

Year Men Women Total Projected 5 Yrs (2018 to 2023) 1240 760 2000 Achieved 2018 to 2023 1247 671 1918 Year 2023-24 Men Women Total Projected 640 420 1060 Achieved 3781 2036 5817 2020-2021 0.0884 1.2758 1.1874 Loan Shipments 2021-2022 0.0309 0.4142 0.3834 Loan Shipments 2022-2023 1.4175 2.1483 0.7308 Loan Shipments 2023-24 0.48 0.48 00

Raw Material From the year 1st April 2018 to 31st March 2023 Year/ Period Figures as per APR Figures as per SEZ Online / Customs Records Difference, if any Reason for Difference / Remarks 2018-2019

2019-2020

2020-2021

2021-2022

2022-2023

2023-2024

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 & Services DutyForegone BLUT1 17.10.2017 34.0000 8.4538 BLUT 2 02.08.2023 136.01 29.13 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 2018 to 31st March 2024 (Rs. In Cr) F.Y. Goods Services Imp. & Ind. 2018-2019 4.9688 0.0000 2019-2020 1.3248 0.0000 2020-2021 0.4415 0.0000 2021-2022 0.1990 0.0032 2022-2023 0.7173 0.0000 2023-2024 0.06 0.41 Total 7.7114

0.4132

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

Year INR 2018-2019 0.0000 2019-2020 1.1129 2020-2021 13.1178 2021-2022 11.8179 2022-2023 41.2059 2023-24 36.1967 TOTAL 103.4512 (b) 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. Rs. Nil (c) 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.

Condonation has been filed for 15 request IDs (d) 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 (e) Whether unit has filed any request for Cancellation of Softex No (f) 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)

In 2023-24 , the unit has earned Rs. 36.1967 Crore in INR However, the same is not seen in the online APR filled by them. ( Seen in the manual APR attached) (g) 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:

(Rs. In Cr) FY A.V. Duty Paid 2018-2019 0.0000 0.0000 2019-2020 0.0798 0.0276 2020-2021 0.0000 0.0000 2021-2022 0.0000 0.0000 2022-2023 0.1701 0.0589 2023-2024 0.46 0.14 Total 0.7099 0.2265

(h) 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

(i) 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 (j) 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 (k) Details of the request IDs pending for OOC in respect of DTA procurement on the date of submission of monitoring report NIL (l) 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 8th January 2007 issued by MoCI to Developer.

(m) 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. Recommendation: The Unit has achieved export revenue of Rs. 1735.52 Crores against projected export of Rs. 603 Crores in 5 years of 1 st Block period i.e. FY 2018-19 to 2022-23. The unit has achieved positive NFE of Rs. 1734.17 Crores in the 5th year of 1st Block Period 2022-23 on cumulative basis. i.e. 99.92%. The Unit has achieved export revenue of Rs.1576.44 Crores against projected export of Rs.596.72 Crores in 1st year of 2nd Block period i.e. FY 2023-24. The unit has achieved positive NFE of Rs.1576.07 Crores in the 1st year of 2nd Block Period 2023-24 i.e. 99.98%. Unit has 5817 employees (Men-3781, Women-2036) as on 31.03.2024. The unit may be requested to revise their APR for 2022-23 with correct value of cumulative NFE for the block. Also the APR in SEZ Online may be updated as per the revised copy of manual APR submitted by the unit to this office. APR for the year 2018-19 not filed in SEZOnline, as per Office records physical copy submitted on 28.03.2023. Delay of 42 Months. As per SO report the unit has provided services in DTA against the payments received in INR. Year Value in Cr. 2019-20 1.1129 2020-21 13.1178 2021-22 11.8179 2022-23 41.2059 2023-24 36.1967 Total 103.4512 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 15 th 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. Approval Committee may kindly monitor the performance of the unit for 5 years of 1st Block period i.e. FY 2018- 19 to FY 2022-23 and 1st year of 2nd Block period i.e. FY 2023-24, in terms of Rule 54 of SEZ Rules, 2006.

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