Agenda for Approval Committee meeting for EOU and SEZ under Pune Cluster scheduled on 02nd January 2026. — 01-6-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 : 02.01.2026

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 02.01.2026

INDEX

Agenda Item No.

Subject

Agenda Item No. 01: - Confirmation of the Minutes of the meeting held on 12.09.2025 Agenda Item No. 02: - Action taken report for the Minutes of the meeting held on 12.09.2025 Agenda Item No. 03: - Application for list of material for authorized operation submitted by M/s. Wipro Ltd. (Developer)

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मेसस िवो लिमटेड -एसईजेड, पुणे, के आईटी/आईटीईएस के लए सेटर िवश िवशेष आथक े, का जोनल िवकास आयु#, सी$झ एसईजेड, मुंबई क( अ*यता म, िद 12.09.2025 को आयो.जत 31 वी अनुमोदन सिम/त क( बैठक का कायवृ3। 1 एसईजेड का नाम मैसस िवो लिमटेड -एसईजेड 2 े आईटी/आईटीईएस 3 मी5टग नं. 31 व7 4 तारीख 12.09.2025 उप:;थत सद;य: <. नाम और पदनाम (एस/>ी.)
िवभाग 1

ीमती िमतल िहरेमठ संयु# िवकास आयु# पुणे A;टर एसईजेड, पुणे 2 ी अभनव राठी उप आयु#, आयकर िवभाग आयकर िवभाग से नािमत 3 ीमती पुBपा गंगावणे, एफटीडीओ पुणे डीजीएफटी िवभाग से नािमत 4 ी. धवल शकF , अधीक सीमा शुGक िवभाग पुणे नािमत 5 ीमती सुषमा कुंभार, फ(Gड ऑिफसर महाराI दूषण िनयंण बोड के नािमत िवशेष आमंित

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

ी.

िवभाग से नािमत 4

ी. धवल शकF , अधीक सीमा शुGक िवभाग पुणे नािमत 5 ीमती सुषमा कुंभार, फ(Gड ऑिफसर महाराI दूषण िनयंण बोड के नािमत िवशेष आमंित

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

ी. शKभू दयाल मीना, िविनLद अ/धकारी सी$ज़-एसईज़ेड, पुणे A;टर एज,डा आइटम नंबर 01: 09.05.2025 को आयो.जत 30 व7 बैठक के कायवृ3 क( पुि िवचार-िवमश के बाद, सिम/त ने 09.05.2025 को आयो.जत 30 व7 अनुमोदन सिम/त क( बैठक के कायवृ3 क( पुि क(। एज,डा आइटम < 02: 09.05.2025 को आयो.जत 30 व7 बैठक के कायवृ3 के लए क( गई कारवाई Pरपोट । िवचार-िवमश के बाद, सिम/त ने 09.05.2025 को आयो.जत बैठक के लए क( गई कारवाई Pरपोट नोट क(।

एज,डा आइटम नंबर 03: मेसस िवो लिमटेड -डेवलपर Qारा ;तुत अ/धकृत संचालन के लए आवRयक सामSी क( सूची के लए आवेदन। िवचार-िवमश के उपरांत, सिम/त ने डेवलपर के अनुरोध पर िवचार िकया तथा अ/धकृत कायT के लए अवसंरचना के रख-रखाव, अनुरण एवं उUयन हेतु आवRयक सामSी क( सूची, .जसक( कुल मूGय राश ₹2,27,58,003/- (शुGक माफ( – ₹43,70,224.88) है, को ;वीकृ/त दान क(। उ# सूची को चाटड इंजीिनयर टी. एन. सुरेश कुमार (ए.एम.

रचना के रख-रखाव, अनुरण एवं उUयन हेतु आवRयक सामSी क( सूची, .जसक( कुल मूGय राश ₹2,27,58,003/- (शुGक माफ( – ₹43,70,224.88) है, को ;वीकृ/त दान क(। उ# सूची को चाटड इंजीिनयर टी. एन. सुरेश कुमार (ए.एम. 78162/5) Qारा िव/धवत माणत िकया गया है। यह ;वीकृ/त एसईजेड िनयम, 2006 के िनयम 12(2) के अंतगत दान क( गई है।

िववरण राश (लाख Wपये म,) सुिवधा, सुरा और आईटी अवसंरचना के लए सामान 35.7 सुिवधा, सुरा और आईटी अवसंरचना के लए सेवाएँ 191.88 कुल 227.58 अनुमोदन सिम/त ने डेवलपर को िनदFश िदया िक ;वीकृत व;तुओं के उपयोग के संबंध म, (नए इं;टॉलेशन/मरKमत हेतु) व;तुओं का िववरण मान/च पर $लॉ5टग सिहत उपलZध कराया जाए । एज,डा आइटम < 04: मेसस िवो लिमटेड (इकाई VII) के दशन क( िनगरानी िवचार-िवमश के बाद, सिम/त ने एसईजेड िनयम, 2006 के िनयम 54 के अनुसार, पहले Zलॉक अव/ध के 5 िव3 वष अथात 2018-19 से 2022-23 और दूसरे Zलॉक अव/ध के पहले वष के लए यानी िव3ीय वष 2023-24 तक के लए यूिनट के परफॉम[स को नोट िकया। यूिनट ने पहले Zलॉक अव/ध के पांच िव3 वष अथात 2018-19 से 2022-23 तक 603 करोड़ Wपये के अनुमािनत िनयात के

े Zलॉक अव/ध के पहले वष के लए यानी िव3ीय वष 2023-24 तक के लए यूिनट के परफॉम[स को नोट िकया। यूिनट ने पहले Zलॉक अव/ध के पांच िव3 वष अथात 2018-19 से 2022-23 तक 603 करोड़ Wपये के अनुमािनत िनयात के

मुकाबले 1735.52 करोड़ Wपये का िनयात हा.सल िकया है। यूिनट ने संचयी आधार पर पहले Zलॉक अव/ध के पांचव, वष अथात 2022-23 म, 1734.17 करोड़ Wपए अथात 99.92% का सकारा]मक एनएफई ा^ िकया है, । इकाई ने दूसरे Zलॉक अव/ध के पहले वष म, अथात िव3 वष 2023-24 म, 596.72 करोड़ Wपये के अनुमािनत िनयात क( तुलना म, 1576.44 करोड़ Wपये का िनयात हा.सल िकया है। इकाई ने दूसरे Zलॉक अव/ध के पहले वष म, अथात िव3 वष 2023-24 म, 1576.07करोड़ Wपये अथात 99.98% का सकारा]मक एनएफई ा^ िकया है, । इकाई ने िदनांक 31.03.2024 तक कुल 2056 कमचाPरय_ को रोजगार दान िकया है (पुWष : 1336, मिहला : 720)। सिम/त ने नोट िकया िक इकाई Qारा िव3ीय वष 2018-19 का एपीआर SEZ ऑनलाइन म, ;तुत नह7 िकया गया है। कायालय अभलेख_ के अनुसार, इसक( भौ/तक /त 28.03.2023 को जे.डी.सी. कायालय म, ;तुत क( गई थी, .जससे 42 माह क( देरी हुई। इकाई ने ;पीकरण िदया िक उसने उ# /तथ से पूव ही 2018-19 का एपीआर ;तुत िकया था। सिम/त ने इकाई को िनदFश िदया िक वह इसक( ाि^-प (Acknowledgment Copy) जे.डी.सी.

;तुत क( गई थी, .जससे 42 माह क( देरी हुई। इकाई ने ;पीकरण िदया िक उसने उ# /तथ से पूव ही 2018-19 का एपीआर ;तुत िकया था। सिम/त ने इकाई को िनदFश िदया िक वह इसक( ाि^-प (Acknowledgment Copy) जे.डी.सी. कायालय म, ;तुत करे, .जस पर इकाई ने सहम/त aय# क(। िविनLद अ/धकारी (SO) Pरपोट के अनुसार, यह देखा गया है िक यूिनट ने मॉिनटbरग अव/ध के दौरान डीटीए (डोमे:;टक टैPरफ एPरया) म, सेवाएं दान क( हc और इसके बदले म, भुगतान भारतीय Wपये (INR) म, ा^ िकया है : िव3ीय वष राश करोड़ म, 2019-20 1.1129 2020-21 13.1178 2021-22 11.8179 2022-23 41.2059 2023-24 36.1967 कुल 103.4512

चूंिक DTA म, ा^ भुगतान के खलाफ "सेवाओं" का दान करना SEZ अ/धिनयम, 2005 क( धारा 2(z) म, िदए गए पPरभाषा के अनुसार 'सेवाएं' के dप म, योeय नह7 है, इस लए इकाई ने SEZ अ/धिनयम / िनयम_ और िवदेशी aयापार (िवकास और िविनयमन) अ/धिनयम, 1992 के िवभU ावधान_ का उfंघन िकया है। अनुमोदन सिम/त ने एसईजेड अ/धिनयम, 2005 क( धारा 2(जेड)(iii) के ावधान_ का उfंघन करने के लए कारण बताओ नोिटस जारी करने का िनदFश िदया, य_िक इकाई ने िवदेशी मुhा के बजाय भारतीय Wपये म, भुगतान ा^ िकया है और एपीआर दा खल करने म, देरी क( है। अ*य को धiयवाद jापन के साथ बैठक समा^ हुई। Minutes of the 31st 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 12.09.2025. 1 Name of the SEZ M/s. Wipro Ltd. (Phase II)) 2 Sector IT/ITES 3 Meeting No. 31st
4 Date 12.09.2025 Members present: Sr No. Name and Designation(S/Shri.) Department 1 Smt. Mital Hiremath Jt.

.2025. 1 Name of the SEZ M/s. Wipro Ltd. (Phase II)) 2 Sector IT/ITES 3 Meeting No. 31st
4 Date 12.09.2025 Members present: Sr No. Name and Designation(S/Shri.) Department 1 Smt. Mital Hiremath Jt. Development Commissioner Pune Cluster SEZ, Pune 2 Shri. Abhinav Rathi Dy. Commissioner, IT Nominee of Income Tax, Pune 3 Smt. Pushpa Gangawane. FTDO Nominee of DGFT, Pune 4 Shri. Dhaval Shirke, Superintendent Nominee of Customs, Pune 5 Smt. Sushma Kumbhar, Field Officer Nominee of Maharashtra Pollution Control Board

Special Invitee

Sr Name and Designation Department 1 Shri. Shambhu Dayal Meena, Specified Officer SEEPZ-SEZ, Pune Cluster Agenda Item No.01: Confirmation of Minutes of the 30th meeting held on 09.05.2025 After deliberation, the Committee confirmed the minutes of the Approval Committee meeting held on 09.05.2025. Agenda Item No. 02: Action taken report for the Minutes of the 30 th meeting held on 09.05.2025. After deliberation, the Committee has noted the Action taken report for the meeting held on09.05.2025. Agenda Item No.03: Application for List of Material required for Authorized Operations submitted by M/s. Wipro Ltd (Developer). After deliberation, Committee considered the request of the Developer and approved the list of material required to maintain, upkeep, and upgrade of infrastructure for authorised operations totally valued at Rs. 2,27,58,003/- (Duty Forgone – Rs. 43,70,224.88) duly certified by the Chartered Engineer T.N.

quired to maintain, upkeep, and upgrade of infrastructure for authorised operations totally valued at Rs. 2,27,58,003/- (Duty Forgone – Rs. 43,70,224.88) duly certified by the Chartered Engineer T.N. Suresh Kumar, AM 78162/5, in terms of Rule 12(2) of SEZ Rules, 2006.

Particulars Amount (in Lakhs) Goods against Facility, security and IT Infrastructure 35.70 Services against Facility, security and IT Infrastructure 191.88 TOTAL 227.58 Approval Committee directed the developer to provide details of the goods (new installation/repairs) with plotting on map regarding utilization of the approved goods. Agenda Item No. 04: Monitoring of Performance for M/s. Wipro Limited (Unit VII) After deliberation, the committee noted the performance of the unit for 5 years i.e. FY 2018-19 to 2022-23 of 1st Block period and 1st year of 2nd Block period i.e. FY 2023-24 in terms of Rule 54 of SEZ Rules, 2006. The Unit has achieved export revenue of Rs. 1735.52 Crores as against projected export of Rs. 603.00 Crores in 5 years of 1st Block period i.e. FY 2018-19 to 2022-23. The unit has achieved positive NFE of Rs. 1734.17 Crores in 5 th year of 1st block period on cumulative basis i.e. 99.92%. The unit has achieved export revenue of Rs. 1576.44 Crores as 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 cumulative NFE of Rs. 1576.07 Crores i.e. 99.98% in the 1 st year of 2nd Block period i.e.

d export of Rs.596.72 Crores in 1st year of 2nd Block period i.e. FY 2023-24. The unit has achieved positive cumulative NFE of Rs. 1576.07 Crores i.e. 99.98% in the 1 st year of 2nd Block period i.e. FY 2023-24 Unit has achieved employment of 2056 employees (Male: 1336, Female: 720) as on 31.03.2024. Committee noted that the unit has not submitted APR for FY 2018-19 in SEZ Online, as per office records the physical copy was submitted on 28.03.2023 in JDC Office. Hence a delay of 42 months. Unit provided clarification that they had submitted the APR for 2018-19 earlier to the said date. Committee directed the unit to submit the acknowledgment copy of the same to JDC office to which the unit agreed. 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:

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 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 directed to issue a SCN for contravening the provision of Section 2(z)(iii) of SEZ Act, 2005 as the Unit has received payment in INR instead of Foreign Currency and delay in filing of APR. Meeting ended with a vote of thanks to the Chair.

jानेkर बी. पािटल, आईएएस) (Dnyaneshwar B.

Act, 2005 as the Unit has received payment in INR instead of Foreign Currency and delay in filing of APR. Meeting ended with a vote of thanks to the Chair.

jानेkर बी. पािटल, आईएएस) (Dnyaneshwar B. Patil, IAS) अ*य एवं िवकास आयु# Chairman-cum- Development Commissioner

signaturerectangle-1-186 Mr. Dnyaneshwar B Patil Development Commissioner PUNE- SEZ Digitally signed by Dnyaneshwar Bhalchandra Patil Date: 2025.10.01 12:36:37 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

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Action Taken for Approval Committee held on 12-09-2025 Agenda Item No. Subject Remarks Agenda Item No. 01 Confirmation of the Minutes of the 30th Meeting held on 09-05-2025 After deliberation, the Committee confirmed the minutes of the meeting held on 09.05.2025 Agenda Item No. 02 Application for List of Goods(M/s. Wipro Limited (Developer)) Approval letter is issued to the Unit on 03.10.2025 Agenda Item No. 03 Application for Monitoring of Performance(M/s. WIPRO Limited., Unit- VII) Approval letter is issued to the Unit on 03.10.2025 and SCN is issued to the unit.

List of Services- Indigenous S.N Description HSN/SAC Total Value Duty % Duty Forgone Location Remarks 1 Design and build fit-out works for the 8th floor of S3 Tower at PDC2 (Including interiors and Electrical Network cabling) 998391 3,92,71,871/- 18% 70,68,936.78 S3-8F Refurbishment 2. Design and build fit-out works for the 1st, 2nd and 3rd floors of S1 Tower (Including interiors and Electrical Network cabling) 998391 10,02,28,120/- 18% 1,80,41,063.22 S1-1F-2F-3F Refurbishment

TOTAL

13,95,00,000/-

2,51,10,000/-

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.

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 additional Services for their authorized operations. b. Specific Issue on which decision of AC is required: -
Approval for Additional Services for refurbishment of existing infrastructure. Estimated total value amounting to Rs. 13.95 Crores (Duty Forgone amount – Rs. 2.51 Crores) 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 Services against Refurbishment of Existing Infrastructure (Amt in Cr.) Duty Forgone (In Cr.) 1. Estimated Value of Services for Refurbishment of Existing Infrastructure

I

13.95 Cr.

2.51 Cr. Detail List of Services is as below:

M/s. Wipro Limited, was granted LOA No.

(In Cr.) 1. Estimated Value of Services for Refurbishment of Existing Infrastructure

I

13.95 Cr.

2.51 Cr. Detail List of Services is as below:

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 Services duly certified by the Chartered Engineer T.N. Suresh Kumar , Chartered

Engineer, having Registration No (AM-78162/5 DT 23-2-1993) 2. The additional Services are required for Refurbishment of Tower 1-1F-2F-3F (Approx Sq Ft- 59,500) and Tower 3-8F (Approx Sq Ft- 21,000) as existing infrastructure support has become obsolete. This shall enhance proposed new customer and staffing experience both. 3. The Specified officer was requested to submit a verification report for the above-mentioned list of materials vide letter dated 10.11.2025. The Specified Officer vide letter dated 19.11.2025 has given the following details: i. The Specified Officer has stated that the duty involved in the value of materials and services as a part of this work contract is covered by the Bond accepted. The list of services being proposed for refurbishment of Offshore Development Center is being covered in the application. ii. The material mentioned in the “list of services” 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.

ices” 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 further informed that on perusal of 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 as per current market standards in campus. iv. The Specified Officer has stated that the duty foregone amount in the subject List of Services is Rs. 251.10 Lakhs. v. The Specified Officer has stated that the materials are apparently required for infrastructure Development as per current market standards 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 on the value of 1395 lakhs 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 services as per Rule 12(2) of SEZ Rules, 2006.

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