IN FORCE SEZ / EOU / FTWZ

हरियाणा में यूनिट अनुमोदन समिति की बैठक का कार्यवृत्त 02/01/2020 पर आयोजित एसईजेड

Reliability

In force — no superseding record on file.

Document text

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The following members of Approval Committee were present during the meeting:-

Shri S.S. Shukla, Jt. Development Commissioner, NSEZ
Shri Hemant Kumar, Dy. Commissioner, Customs, Delhi
Shri Digvijay Singh, Asstt. Director, Deptt. of Industries, Faridabad
Shri Chaman Lal, FTDO, O/o Addl. DGFT, CLA, New Delhi
Representatives of SEZ Developers / Co-developers, Special Invitee.

Besides, during the meeting i) Shri Rajesh Kumar, DDC, ii) Shri S.C. Gangar, Specified Officer, iii) Shri Prakash Chand Upadhyay, ADC, iv) Shri Mohan Veer Ruhella, ADC were also present to assist the Approval Committee.

At the outset, the Chairman welcomed the participants. After brief introduction, each items included in the agenda were taken up for deliberation one by one. After detailed deliberations amongst the members of the Approval Committee as well as interaction with the applicants / representatives of the developers / units, the following decisions were taken:-

Peers 06.12.2019 at safest sreqatteet wierier At doar B arte ar aopTaTeT :-

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the developers / units, the following decisions were taken:-

Peers 06.12.2019 at safest sreqatteet wierier At doar B arte ar aopTaTeT :-

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----- Start of picture text ----- The Approval Committee was informed that no reference against the decisions of the Approval Committee held on 06.12.2019 was received from any of the members of the Approval Committee or Trade and therefore, Minutes of the Meeting held on 06.12.2019 were ratified. 2. STgelgee feearaaat,FeretyFo uaearfetan sieaiteraata a afrvasaBareroo fer& foreaTareal mat TareHt AeltVert, fore-arearer & areqaleat HT VeATS(efrarorn)eaeFeerer| 37st / 2.1. It was brought to the notice of Approval Committee that M/s. ASF Insignia SEZ Pvt. Ltd., Developer of IT/ITES SEZ at Village- Gwal Pahari, Distt- Gurgaon (Haryana) had submitted proposal for approval of list of materials to carry on following default / approved authorized operations in their SEZ:- S | EtEPAUI br, ecuirintegiGoeh No. Name of Authorized Operation as per Inst. No. 50 len in & 54 (i) Construction of all type of buildings in processing 22 12.07 area as approved by the UAC (ii) _| Air Conditioning of processing area. Approved by BOA f a a Page 1 of 22 ----- End of picture text -----

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ings in processing 22 12.07 area as approved by the UAC (ii) _| Air Conditioning of processing area. Approved by BOA f a a Page 1 of 22 ----- End of picture text -----

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|||eheerron arser at|Rerct foroht gre anffas soita sieier df sropsiteorBakereB<br>feorien 02.01.2020 wy oftest df arenfort Yous arwreige<br>||
|---|---|---|---|
|(ili)|Water<br>treatment<br>plant,<br>water<br>supply<br>lines|02|1:07|
||(dedicated lines up to source), sewage lines, storm|||
||water drains and water channels of appropriate|||
||Capacity.|||
|(iv)|Electrical,<br>Gas<br>and<br>Petroleum<br>Natural<br>Gas|04|3.11|
||Distribution<br>Network<br>including<br>necessary<br>sub-|||
||stations of appropriate capacity, pipeline network|||
||etc.|||
||Access Control and Monitoring System.|||
|(vi) <br>(vil)|| FacilityManagementOffice<br>Approved byBoA |(0.60|<br>| Power<br>(including<br>power<br>back<br>up<br>facilities) |Approved byBOA<br>16.10|||
||(approved by BOA) — in PZ|||
|(vill)|| Fire protection system with sprinklers,<br>fire and|07|2.00|
|smoke detectors.<br>ta<br>|||||
|2.2.|ShriAshok Singh, AGM appeared before the Approval Committee||on behalf ofthe developer|
|and|explainedtherequirementofproposeditems.|||

2.3. After due deliberations, Approval Committee approved the proposed list of materials.

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3.1. It was brought to the notice of Approval Committee that M/s. Black Canyon SEZ Pvt. Ltd., Co-developer of the IT/ITES SEZ of M/s. ASF Insignia SEZ Pvt. Ltd. at Village- Gwal Pahari, Distt- Gurugram (Haryana) had submitted proposal for approval of list of materials to carry on following default / approved authorized operations in the said SEZ:-

|S<br>No.|S<br>No.|Name ofAuthorized Operation||No ateon<br>as per Inst. No. 50<br>& 54|Estimated Cost<br>(Rupees in<br>lakhs)|
|---|---|---|---|---|---|
|(i)||Electrical,<br>Gas<br>and<br>Petroleum<br>Natural|Gas|04|158.40|
|||Distribution<br>Network<br>including<br>necessary|sub-|||
|||stations of appropriate capacity, pipeline network||||
|||etc.||||
|(ii)||Construction of all types of building in Processing||22|3909.00|
|||area as approved by<br>UAC.||||
||||||||4067.40|

3.2. Shri Ashok Singh, AGM appeared before the Approval Committee on behalf of the Codeveloper and explained the requirement of proposed items.

3.3. After due deliberations, Approval Committee approved the proposed list of materials.

COEVat. AS oe‘fi /

Page 2 of 22

of the Codeveloper and explained the requirement of proposed items.

3.3. After due deliberations, Approval Committee approved the proposed list of materials.

COEVat. AS oe‘fi /

Page 2 of 22

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4.1. It was brought to the notice of Approval Committee that M/s. DLF Assets Pvt. Ltd., Codeveloper had submitted proposal for approval of list of materials to carry on following authorized operation in the IT/ITES SEZ of M/s. DLF Ltd. at Village Silokhera, Sector-30, Gurugram (Haryana):-

S.	Authorized Operation	SI. No. at default list of	Estimated
No.		Auth. Opr. as per Inst.	Cost
		No. 50 & 54	(Rs. in lakhs)
(ii)	Construction of all type of buildings in processing	22	44.70
	areaasapprovedby<br>theUAC.

4.2. Shri Anil Nauriyal, G.M. appeared before the Approval Committee on behalf of the Codeveloper and explained the requirement of proposed materials.

4.3. After due deliberations, Approval Committee approved the list of materials.

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5.1. It was brought to the notice of Approval Committee that M/s. DLF Assets Pvt. Ltd., Codeveloper had submitted proposal for approval of list of materials to carry on following authorized operation in the IT/ITES SEZ of M/s. DLF Cyber City Developers Ltd. located at Sector-24 & 25A, DLF Phase-lll, Gurugram (Haryana):-

S.	Authorized Operation	SI. No. at default list of	Estimated
No.		Auth. Opr. as per Inst.	Cost
		No. 50 & 54	(Rs. in lakhs)
(iii)	Construction of all type of buildings in processing	22	1.47
	areaasapprovedbytheUAC.

5.2. Shri Anil Nauriyal, G.M. appeared before the Approval Committee on behalf of the Codeveloper and explained the requirement of proposed materials.

5.3. After due deliberations, Approval Committee approved the list of materials.

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6.1. It was brought to the notice of the Approval Committee that M/s. G.P. Realtors Private Limited, Developer had submitted proposal for approval of list of materials to carry out following authorized operations in its Electronics Hardware & IT/ITES SEZ at Village Behrampur, Balola & Bandhwari, Distt- Gurugram (Haryana):-

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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Ss.|Authorized|Operation|SI.|No.|at|default|list|of|Estimated|
|No.|Authorised|Operations|Cost|
|as|per|Inst.|No.|50|&|54 ||(Rs.|in|lakhs)|
|(i)|Air|Conditioning|of|processing|area.|29,38|
|(ii)|Construction|of|all|types|of|building|in|22|60.64|
|Processing|area|as|approved|by|UAC.|‘|
|(iil)|Fire|protection|system|with|sprinklers,|fire|07|33.95|
|—|and smoke detectors.|123.97|

----- End of picture text -----

6.2. Shri Nilesh Ramjiyani & Shri Ashish Aggarwal, both authorized representative of M/s. G.P. Realtors Private Limited appeared before the Approval Committee and explained the requirement of proposed materials.

6.3. | After due deliberations, Approval Committee approved the proposed list of materials.

e Limited appeared before the Approval Committee and explained the requirement of proposed materials.

6.3. | After due deliberations, Approval Committee approved the proposed list of materials.

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7.1. It was brought to the notice of Approval Committee that M/s. UnitedLex BPO Pvt. Ltd. had applied for expansion of area of the unit located in the IT/ITTES SEZ of M/s. DLF Cyber City Developers Ltd. located at Sector-24 & 25A, DLF Phase-lll, Gurugram (Haryana). It was informed to the Committee that presently unit has been operating over an area of 54369 Saft. at 1*' floor, TowerA, , Building No.6, 15" floor, Tower-C, Building No.6 & 9" floor, Tower-B, Building No. 14 of SEZ. It was informed that the unit has requested for addition of 8487 Sqft. area at 16" floor, Tower-B, Building No.14 of SEZ. It was further informed that the unit has submitted copy of provisional offer of space for allotment of proposed additional space vide letter dated 23.12.2019 issued by the SEZ Ccdeveloper.

7.2. Further, it was informed that the Unit had been requested vide this office email dated 08.05.2019 & subsequent reminder email dated 14.06.2019 & 18.07.2019 to submit copies of DIR11/12, PAN Card, Passport/ Residential address proof of the directors namely Mr. Amit Soni & Mr. Siddharth Tapaswin Patel along with copies of DIR-11/12 for cessation of old directors namely Mr. D , Page 4 of 22 U

Passport/ Residential address proof of the directors namely Mr. Amit Soni & Mr. Siddharth Tapaswin Patel along with copies of DIR-11/12 for cessation of old directors namely Mr. D , Page 4 of 22 U

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Rahul Chandra, Mr. Pavan Vaish, Mr. Anthony Joseph Roscigno & Mr. Surya Chadha. However.

Unit has not submitted aforesaid documents.

7.3. Shri Nitin Sharma, Director- Corporate Service & Shri Roopinder Singh, VP-Finance of M/s. UnitedLex BPO Pvt. Ltd. appeared before the Approval Committee and explained the proposal. The representatives informed that the proposed additional area is required for existing operations and they do not expect any changes in the NFE projections. The representative also assured to submit the required documents.

7.4. After due deliberations, the Approval Committee approved the proposal. The Approval Committee directed the representative of the unit to submit the required documents within a week. 8. faaraHat, Ho yeaa sowlere ferees wer ssreU, Hee - 21, Tea) ehraron( fer srset / srsdigva farts anfttes ata a vaca ata A ‘Gift Shop’ eenfta vd wafer Her Sq Mis. Retailzy Private Limited ar ferftte ata ar Hacer HT WATE |

lere ferees wer ssreU, Hee - 21, Tea) ehraron( fer srset / srsdigva farts anfttes ata a vaca ata A ‘Gift Shop’ eenfta vd wafer Her Sq Mis. Retailzy Private Limited ar ferftte ata ar Hacer HT WATE |

8.1. It was brought to the notice of the Approval Committee that M/s. Gurgaon Infospace Ltd., Developer had submitted proposal for allotment of built-up space of 974 Sqft. (90.49 Sqmt) at Ground floor, Block-4A (Amenity Block-Il) in the processing area of IT/ITES SEZ at Village Dundahera, Sector-21, Gurugram (Haryana) on lease basis to M/s. Retailzy Pvt. Ltd. to setup & operate ‘Gift Shop’, under the category of ‘Shopping Arcade / Retail Space’ approved by BoA.

8.2. It was informed that the developer has also submitted area-wise details of such activities approved by BOA, area-wise details of approvals given by the Approval Committee for allotment of space for such activities & balance area available with the developer for leasing, as given below:-

approved by BOA, area-wise details of approvals given by the Approval Committee for allotment of space for such activities & balance area available with the developer for leasing, as given below:-

|S.|Activities approved by BoA in|Area approved | Total area approved | Area available|Area approved | Total area approved | Area available|Area approved | Total area approved | Area available|
|---|---|---|---|---|
|No.|processing area|by BoA|byApproval|for leasing|
||||Committee for||
||||allotment of space||
||||to facility providers||
|(i)||Food services including cafeteria,||3900 Sqmt.|3515.11 Sqmt.|384.89 Sqmt.|
|||fo**o**d court(s), restaurants, coffee<br>sh ps, canteens and catering||||
||__||facilities.||||
|(ii)||Employee welfare facilities like|1750 Sqmt.|466.93 Sqmt.|1283.07|
|___|<br>Créche, Medical Centre.||||Sqmt.|
|(iii)||Shoppingarcade/retailspace|300Sqmt.|190.59Sqmt.|109.41Sqmt.|

8.3. Shri Jay Kumar & Shri Amrik Singh appeared before the Approval Committee as authorized representatives of M/s. Gurgaon Infospace Ltd. and explained the proposal.

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8.4. After due deliberations, Approval Committee approved the proposal regarding setting up of ‘Gift Shop’ under the category of ‘Shopping Arcade / Retail Space’ approved by BoA, subject to the condition that no tax / duty benefit shall be available to M/s. Retailzy Pvt. Ltd. to setup, operate & maintain such facility in the processing area of the SEZ and this facility shall be exclusively for the employees of SEZ & units located therein.

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9.1. It was brought to the notice of the Approval Committee that M/s. Applane Solutions LLP (formerly known as Applane Solutions Pvt. Ltd.) vide its letter dt. 13.12.2019 had submitted intimation about change of name of the company from “M/s. Applane Solutions LLP” to “M/s. Believe Innovation Labs LLP” w.e.f. 01.08.2019 and further changed to “M/s. Unthinkable Solutions LLP” w.e.f. 19.10.2019, in respect of its unit located in the IT/ITES SEZ of M/s. DLF Ltd. at Village Silokhera, Sector30, Gurugram (Haryana). It was informed that the unit had submitted following documents :-

19.10.2019, in respect of its unit located in the IT/ITES SEZ of M/s. DLF Ltd. at Village Silokhera, Sector30, Gurugram (Haryana). It was informed that the unit had submitted following documents :-

(i) Copy of certificate of registration consequent upon change of name from “Applane Solutions LLP” to “Believe Innovation Labs LLP” issued by Registrar of Companies, Central Registration Centre on 01.08.2019.
(ii) Copy of certificate of registration consequent upon change of name from “Believe Innovation Labs LLP” to “Unthinkable Solutions LLP” issued by Registrar of Companies, Central Registration Centre on 19.10.2019.
(ili) Copy of CA certificate dated 28.11.2019 certifying that there is no change in capital contribution of the firm pursuant to its change in name from M/s. Believe Innovation Labs LLP to M/s. Unthinkable Solutions LLP.
(iv) Board Reslution in favour of Mr. Yogesh Agarwal, Designated Partner to sign documents on behalf of the firm.
(v) Copies of LLP Form No.5 filed with ROC regarding change of name of firm from “Believe Innovation Labs LLP” to “Unthinkable Solutions LLP” .
(vi) Copy of e-PAN No. ABOFA4246P in the name of M/s. Unthinkable Solutions LLP. (vii) An Undertaking on Rs.101/- Stamp paper from Mr. Yogesh Agarwal, Designated Partner to effect that pursuant to change of name to “Unthinkable Solutions LLP’, all assets, liability, priviledges, interest, rights and obligations relating to the existing SEZ unit have been / shall be taken over by M/s. Unthinkable Solutions LLP.

Unthinkable Solutions LLP’, all assets, liability, priviledges, interest, rights and obligations relating to the existing SEZ unit have been / shall be taken over by M/s. Unthinkable Solutions LLP.

(viii) Printout of Company Master Data extract from MCA website showing list of current Designated Partners as Mr. Yogesh Kumar Agarwal & Mr. Krishan Kumar Agarwal.
(ix) Copy of LLP Agreement dated 18.03.2019 regarding conversion of Applane Solutions Pvt. Ltd. to Applane Solutions LLP.

9.2. Further, it was informed that following documents / clarifications also required to be submitted:/) LA A fayephd[“A] Page 6 of 22

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s feortas 02.01.2020 wi attest # smehfsrer dow cor wrefger | (i) | Copy of LLP Agreement regarding change of name from “M/s. Applane Solutions LLP” to “M/s. Believe Innovation Labs LLP” w.e.f. 01.08.2019 and further to “M/s. Unthinkable Solutions LLP” w.e.f. 19.10.2019.
- (ii) Copy of CA certified details of changes in shareholding pattern, if any, pursuant to change of name from “M/s. Applane Solutions LLP” to “M/s. Believe Innovation Labs LLP” w.e.f. 01.08.2019 and further changed to “M/s. Unthinkable Solutions LLP” w.e.f. 19.10.2019.
- (iii) An Undertaking to the effect that all the Assets & Liabilities of the SEZ unit of M/s. Applane Solutions LLP under LOA No. 10/01/2019-SEZ/2870 dated 07.03.2019 have been / shall be taken over by M/s. Believe Innovation Labs LLP” w.e.f. 01.08.2019 and then “M/s. Unthinkable Solutions LLP” w.e.f. 19.10.2019..

der LOA No. 10/01/2019-SEZ/2870 dated 07.03.2019 have been / shall be taken over by M/s. Believe Innovation Labs LLP” w.e.f. 01.08.2019 and then “M/s. Unthinkable Solutions LLP” w.e.f. 19.10.2019..

(iv) Copy of IEC in the name of M/s. Unthinkable Solutions LLP. (v) Unit had changed its name to “M/s. Believe Innovation Labs LLP” w.e.f. 01.08.2019 and further to “M/s. Unthinkable Solutions LLP” w.e.f. 19.10.2019. However, intimation about said changes of name has been submitted in this office on 13.12.2019. Hence, reasons for delay intimation may be sought.

9.3. It was further informed that the unit vide its letter dated 17.06.2019 had submitted intimation for date of commencement of operation w.e.f. 17.06.2019. In this regard, the unit had been requested vide this office email dated 16.07.2019, to submit following documents, which are still awaited:-

(i) First commercial invoice showing the name of authorised services for which the unit had raised invoice.

(ii) Copy of IEC incorporating complete address of the SEZ unit. (iii) Copy of Registered lease deed in respect 9" floor, Tower-B1.

9.4. Shri Harsh Sinha, Legal Associate of M/s. Unthinkable Solutions LLP appeared before the Approval Committee.

9.5. The Approval Committee observed that the unit had been recently issued Letter of Approval on 07.03.2019 and thereafter they are frequently changing its name & constitution.

9.6. After due deliberations, the Approval Committee deferred the proposal as the representative of the unit was not able to explain the reasons for frequently changes in the name starting from ‘Applane Solutions Pvt. Ltd.’ to ‘Applane Solutions LLP’, then ‘Applane Solutions LLP’ to ‘Believe Innovation Labs LLP’ and then ‘Believe Innovation Labs LLP’ to ‘Unthinkable Solutions LLP’. The Approval Committee further directed to submit the reasons in writing alongwith complete supporting documents. On receipt of complete documents & write-up from the unit, the matter may be placed before it for consideration.

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10.1. It was brought to the notice of the Approval Committee that M/s. Thoughtworks Technologies (India) Pvt. Ltd. has submitted a proposal for setting up of unit over an area of 25520 Saft.. (2371 Sqmt.) on 6" floor, Block-1 of Phase-l in the Electronic Hardware, IT/TES SEZ of M/s. ITPG Developers Pvt. Ltd. at Village Behrampur, Gurugram (Haryana) to undertake service activities i.e. ‘Software Development’ with projected exports of Rs.38981.93 lakhs and cumulative NFE of Rs.37362.33 lakhs over a period of five years. It was also informed that the applicant has proposed investment of Rs.503 lakhs towards imported capital goods; Rs.1452 lakhs towards indigenous capital goods and the cost of project shall be met from the own fund of the company. It was further informed that applicant has submitted copy of provisional offer of space dated 25.11.2019 issued by SEZ Developer for allotment of proposed space.

10.2. Itwas informed that following discrepancies had been observed in the application:-

(i) | Residential address of Mr. Sudhir Tiwari wrongly mentioned in Para IV of Form-F. (ii) Value in Para VII of Form-F required to be mentioned in ‘Rupees’ instead of ‘Rupees in lakhs’.

tion:-

(i) | Residential address of Mr. Sudhir Tiwari wrongly mentioned in Para IV of Form-F. (ii) Value in Para VII of Form-F required to be mentioned in ‘Rupees’ instead of ‘Rupees in lakhs’.
(iii) Reply in respect of Para XII (ii) & (iv) of Form-F required to be given in ‘Yes’ or ‘No’. Applicant has mentioned ‘NA’. Further, details of existing SEZ/STPI units required to be mentioned in Para XII(ii).
(iv) Name of Deponent not mentioned at Verification part of the Affidavit submitted by the unit. Date of verification also not mentioned.
(v) Audited Balance sheet of the applicant company for FY 2016-17 & 2017-18 not submitted. (vi) Copies of Form-32/DIR-11/12 for cessation of first directors of the company required to be submitted.
(vii) NFE calculation wrongly mentioned in the Projected NFE given Project Report.

10.2. Shri Suresh K.B., Director and Shri Raman Kansal, General Manager of M/s. Thoughtworks Technologies (India) Pvt. Ltd. appeared before the Approval Committee on behalf of the applicant unit and explained the proposal. Besides, Shri Munish Mathur, Head-SEZ Compliance and Shri Vikas Kalia, Head-Marketing of M/s. ITPG Developers Private Limited also appeared before the Approval Committee. Shri Suresh K.B. informed to the Approval Committee that of M/s. Thoughtworks Technologies (India) Pvt. Ltd. is a 100% shareholding company of US based company M/s. Thoughtworks Inc. and had started business in India in 2001. He further informed they have an existing SEZ unit in the DLF Cyber City Ltd. IT/ITES SEZ at Gurugram.

company of US based company M/s. Thoughtworks Inc. and had started business in India in 2001. He further informed they have an existing SEZ unit in the DLF Cyber City Ltd. IT/ITES SEZ at Gurugram.

10.4. After due deliberations, the Approval Committee approved the proposal subject to submission of required documents/ information and revised Form-F. Ae rth Page 8 of22

Ao angertelt sderad wigde ferfres ,faarrHal a aT TETATE, wearer) ehrarom( a Feeret sist / aredieva fasts aif ata & waenwr ata A ‘Food Court’ ff cara ait Gare H AT Ms. Mountain Trail foods Pvt. Ltd. at ferfata ata a airdcet & fore areqerfer oat Peete 03.06.2019 HY Taq telHT WEATa| 11.1. It was brought to the notice of Approval Committee that the Developer, M/s. ITPG Developers Private Limited had submitted a proposal for cancellation of the permission letter No. 10/76/2012-SEZ/6296 dated 03.06.2019 issued by this office for allotment of built space of 400 Saft. at Ground floor, Food Court in Block-1 to M/s. Mountain Trail Foods Pvt. Ltd. to setup & operate a ‘Food Court’ in the processing area of the Electronic Hardware, IT/ITES SEZ at Village Behrampur, Gurugram (Haryana). It was informed that the developer had enclosed letter dated 20.12.2019 of Shri Shashank Shekhar Sharma, Director of M/s. Mountain Trail Foods Pvt. Ltd. giving his consent for cancellation of said permission letter dated 03.06.2019.

had enclosed letter dated 20.12.2019 of Shri Shashank Shekhar Sharma, Director of M/s. Mountain Trail Foods Pvt. Ltd. giving his consent for cancellation of said permission letter dated 03.06.2019.

11.2. Shri Munish Mathur, Head-SEZ Compliance and Shri Vikas Kalia, Head-Marketing of M/s. ITPG Developers Private Limited appeared before the Approval Committee and requested to cancel the said permission letter.

11.3. After due deliberations, the Approval Committee decided to cancel the letter No. 10/76/2012-SEZ/6296 dated 03.06.2019 issued by this office for allotment of built up space of 400 Sqft. at Ground floor, Food Court in Block-1 to M/s. Mountain Trail Foods Pvt. Ltd. to setup & operate a ‘Food Court’ in the processing area of the Electronic Hardware, IT/ITES SEZ at Village Behrampur, Gurugram (Haryana). 12. Ho sitven salar arose (sat) wsde fees (garg-2) wr to argetitsht saerae sofero AY aT TRIAT, foron-Tear (saron) eva serreiierra ersdux va arse ansdiéva facts ante aa a eurfta gag AF “Canteen facilities namely Cafeteria including Kitchen & Tuckshop, Medical Wellness room and recreation room” Faritd Het Ud sat Aiaenait & AT-AT “Common IT Facility” al Tel ANT FHS H ATT ATSMTHLOTHT TEA |

12.1. It was brought to the notice of the Approval Committee that M/s. Optum Global Solutions (India) Private Limited (Unit-Il) had stated that their company had established following two SEZ units in the Electronic Hardware, IT/ITES SEZ of M/s. ITPG Developers Private Limited at VillBehrampur, Gurugram (Haryana):-

Unit-Il) had stated that their company had established following two SEZ units in the Electronic Hardware, IT/ITES SEZ of M/s. ITPG Developers Private Limited at VillBehrampur, Gurugram (Haryana):-

|M/s.|Optum|Global|Solutions |93124 sqft. on|4"|&<br>5"<br>Floor of |F.No.10/30/2019-|
|---|---|---|---|---|---|
|(India) Private||Limited.|(Unit-l)|||
|M/s.|Optum|Global|Solutions |360920 Sqft. at|Ground to 3” floor |F.No.10/31/2019-||
||||and 2889 sqft.|on|Ground Floor in|
||||Block-1ofPhase-1|||

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Page 9 of 22

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12.2. It was informed that M/s. Optum Global Solutions (India) Private Limited (Unit-Il) has submitted proposal to grant permission to setup and operate following employee welfare facilities in the premises of its unit in accordance with Instruction No. 95 dated dt.11.06.2019 issued by DOC:-

Employee welfare facility to be created	Area & Location
Canteen facilities namely Cafeteria	2169.84 Sqmt. at Ground floor, Block 2 of Phase-1
including Kitchen & Tuck Shop
Medical cum Wellness Room	94.68 Sqmt. at Ground floor, Block-2 of Phase-1
	121.20Sqmt.AtGroundFloor,Block2ofPhase-1

12.3. It was informed that the unit has submitted copy of NOC dated 18.12.2019 obtained from the SEZ Developer for setting up of Canteen, Medical and recreation room facilities in the premises of the unit.

12.4. Further, it was informed that the unit had also requested to grant permission for sharing of following Employee Welfare facilities, Other Common area and Common Information Technology (‘IT’) facility with its another SEZ unit namely M/s. Optum Global Solutions (India) Private Limited (Unit-l) in terms of the provisions of Rule 27(5) of SEZ Rules, 2006:-

e Employees Welfare Facilities:

Particulars	Area & Location
Canteen facilities	2169.84 Sqmt. at Ground floor, Block 2 of Phase-1
Medical cum Wellness room	94.68 Sqmt. at Ground floor, Block-2 of Phase-1
	121.20 Sqmt. at Ground Floor, Block 2 of Phase-1
e<br>Other Common area:
a<br>Particulars	Area & Location
Reception	338.04 Sqmt. at Ground floor, Block 2 of Phase-1
Citi Bank Helpdesk	18 Sqmt. at Ground floor, Block-2 of Phase-1
	287.83 Sqmt. at Ground Floor, Block 2 of Phase-1
	73.20 Sqmt. at Ground Floor, Block 1 of Phase-1
Travel Desk	25.92 Sqmt. at Ground Floor, Block 2 of Phase-1
Security control room	21.12 Sqmt. at Ground Floor, Block 2 of Phase-1
	8.98 Sqmt. at Ground Floor, Block 2 of Phase-1
	729.6Sqmt.atFirstFloor,Block2ofPhase-1

e Common Information Technology (‘IT’) facility:

	Particulars		Area & Location
Server Room	(Main Distribution Frame	81.08 Sqmt. at 6"	Floor, Block 2 of Phase 1
‘MDF’ room)
UPS and battery room		62.32 Sqmt. at 1*	floor, Block 2 of Phase 1
		{	Page 10of22
		a

Hardware Asset Management (AM) store

;

12.5. The Approval Committee observed that DOC vide letter dt. No. B-17/2/2018-SEZ- Part (1) dt.11.06.2019 had also issued Instruction No. 95, wherein it has been stated that the permission for setting up cafeteria, creche, gymnasium and similar facilities in the premises of unit for exclusive use of such units can be granted subject to following conditions:

a) The facilities as envisaged under the proviso to Rule 11(5) of the SEZ Rules could also be created by a unit for its exclusive use subject to obtaining a NOC from the Developer as well as necessary NOCs/ clearances/ approvals from the relevant statutory authorities.
b) The unit shall not be eligible for any exemptions, drawback, concessions or any other benefit available under Section 7 or Section 26 of SEZ Act, for creating or operating such facilities.

12.6. Further, Rule 27(5) of SEZ Rules, 2006, provides that “A Unit may import or procure from Domestic Tariff Area, all types of goods and services, without payment of duty, taxes or cess for creating a central facility for use by Units in Special Economic Zone and where such facility is created for software development, the same may also be accessed by software exporters of Domestic Tariff Area’.

central facility for use by Units in Special Economic Zone and where such facility is created for software development, the same may also be accessed by software exporters of Domestic Tariff Area’.

12.7. It was informed that in a similar proposal of M/s. RBS Services India Pvt. Ltd. for sharing of central facility of network infrastructure, duty exempted assets and common area with another SEZ unit namely M/s. NWM Services India Pvt. Ltd., DOC vide dated 06.02.2019 had clarified that the request of M/s. RBS Services India Pvt. Ltd. appears to be falling clearly in the ambit of Rule 27(5) of SEZ Rules, 2006. Accordingly, the Approval Committee in its meeting held on 01.03.2019 had granted sharing permission, in terms of Rule 27(5) of the SEZ Rules, 2006. Further, similar proposals of Moody’s Group companies had been approved by the Approval Committee in its meeting held on 06.12.2019, in terms of Rule 27(5) of the SEZ Rules, 2006.

12.8. Shri Harpreet Singh, Sr. Manager of M/s. Optum Global Solutions (India) Private Limited appeared before the Approval Committee and explained the proposal. He informed that that no cooking activity is being undertaken in unit's premises and only ready to eat food is being served to the employees. Further, after setting up of Employee Welfare facilities, Other Common area and Common Information Technology (‘IT’) facility, they want to share the same with their another SEZ unit namely M/s.

ees. Further, after setting up of Employee Welfare facilities, Other Common area and Common Information Technology (‘IT’) facility, they want to share the same with their another SEZ unit namely M/s. Optum Global Solutions (India) Private Limited (Unit-I) located at 4" & 5" Floor of Block-2 in the same SEZ, under the provisions of Rule 27(5) of SEZ Rules, 2006, in order to optimize the resources and achieve economics of scale. He further informed that subsequently the Remote Client Operation (RCO)/ Hardware Asset Management (AM) store (103.30 sqmt.) located at

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Page 11 of22

5™ floor of M/s. Optum Global Solutions (India) Private Limited (Unit-I) would also be shared with M/s. Optum Global Solutions (India) Private Limited (Unit-IIl) for which they have filed separate proposal. He further informed that all core networking equipment such as domain servers and common network infrastructure would be installed in the commonIT facility the cost of the same will be bear by both the SEZ units.

rmed that all core networking equipment such as domain servers and common network infrastructure would be installed in the commonIT facility the cost of the same will be bear by both the SEZ units.

12.9. After due deliberations, the Approval Committee approved the proposal to setup & operate ‘Canteen facilities namely Cafeteria including Kitchen & Tuck Shop’, ‘Medical cum Wellness room’ & ‘Recreation room’ in Unit’s premises, subject to statutory compliance and further subject to the condition that neither the unit nor its vendor(s) shall be eligible for any exemptions, drawback, concessions or any other benefit available under SEZ Act / SEZ Rules, for creation & operation of such facilities. The unit shall obtain necessary NOCs/ clearances/ approvals such as Fire, Health etc. from the relevant statutory authorities before creation & operation of such facilities, if applicable, as required under Instruction No. 95 dated 11.06.2019 mentioned above. The Approval Committee also approved the proposal for sharing of Employee Welfare facilities, Other Common area and Common Information Technology (‘IT’) facility with its another SEZ unit namely M/s. Optum Global Solutions (India) Private Limited (Unit-l), in terms of Rule 27(5) of the SEZ Rules, 2006, subject to the condition that segregation of operations of different units and their NFE details shall be maintained by all the units as per the provisions of SEZ Act, 2005 and rules made thereunder.

bject to the condition that segregation of operations of different units and their NFE details shall be maintained by all the units as per the provisions of SEZ Act, 2005 and rules made thereunder.

Ho sitter seleor aterere (sam) wigde faites (sars-1) wr ato angerssaat wefe A aT TRUIAT, fore- earer (gta) fexa seeciirra ssaux va arse arsdisua fate ante aa a eat sag gant Ho situest solar Braeia (sar) wigde fees (ga1S-2) & ae “Common IT Facility”& Gisenxur HT Wear |

13.1. It was brought to the notice of the Approval Committee that M/s. Optum Global Solutions (India) Private Limited (Unit-l) had stated that their company had established following two SEZ units in the Electronic Hardware, IT/ITES SEZ of M/s. ITPG Developers Private Limited at Vill-Behrampur, Gurugram (Haryana):-

|(India) Private|(India) Private|Limited.|(Unit-l)|Block-2 of Phase-1|SEZ/7098 dt.25.06.2019|
|---|---|---|---|---|---|
|M/s.|Optum|Global|Solutions |360920 Sqft. at Ground to 3” floor|||F.No.10/31/2019-|
|||||and 2889 sqft. on Ground Floor in||
|||||Block-1ofPhase-1||

13.2. It was informed that M/s. Optum Global Solutions (India) Private Limited (Unit-I) has submitted proposal for sharing of ‘Common IT facility’ i.e. Remote Client Operation (RCO)/ Hardware Asset Management (AM) store (103.30 Sqmt.) installed at 5" floor with its another SEZ JL ff Page 12 of 22

unit namely M/s. Optum Global Solutions (India) Private Limited (Unit-l) in terms of the provisions of Rule 27(5) of SEZ Rules, 2006.

lled at 5" floor with its another SEZ JL ff Page 12 of 22

unit namely M/s. Optum Global Solutions (India) Private Limited (Unit-l) in terms of the provisions of Rule 27(5) of SEZ Rules, 2006.

13.3. The Approval Committee observed that Rule 27(5) of SEZ Rules, 2006, provides that “A Unit may import or procure from Domestic Tariff Area, all types of goods and services, without payment of duty, taxes or cess for creating a central facility for use by Units in Special Economic Zone and where such facility is created for software development, the same may also be accessed by software exporters of Domestic Tariff Area’.

13.4. It was informed that in a similar proposal of M/s. RBS Services India Pvt. Ltd. for sharing of central facility of network infrastructure, duty exempted assets and common area with another SEZ unit namely M/s. NWM Services India Pvt. Ltd., DOC vide dated 06.02.2019 had clarified that the request of M/s. RBS Services India Pvt. Ltd. appears to be falling clearly in the ambit of Rule 27(5) of SEZ Rules, 2006. Accordingly, the Approval Committee in its meeting held on 01.03.2019 had granted sharing permission, in terms of Rule 27(5) of the SEZ Rules, 2006. Further, similar proposals of Moody’s Group companies had been approved by the Approval Committee in its meeting held on 06.12.2019, in terms of Rule 27(5) of the SEZ Rules, 2006.

SEZ Rules, 2006. Further, similar proposals of Moody’s Group companies had been approved by the Approval Committee in its meeting held on 06.12.2019, in terms of Rule 27(5) of the SEZ Rules, 2006.

13.5. Shri Harpreet Singh, Sr. Manager of M/s. Optum Global Solutions (India) Private Limited appeared before the Approval Committee and explained the proposal. He informed that Employee Welfare facilities, Other Common area and Common Information Technology (‘IT’) facility of M/s. Optum Global Solutions (India) Private Limited (Unit-II) proposed to be share with M/s. Optum Global Solutions (India) Private Limited (Unit-l) and subsequently the Remote Client Operation (RCO)/ Hardware Asset Management (AM) store located at 5" floor of M/s. Optum Global Solutions (India) Private Limited (Unit-l) would also be shared with M/s. Optum Global Solutions (India) Private Limited (Unit-Il). He further informed that all core networking equipment such as domain servers and common network infrastructure would be installed in the common IT facility the cost of the same will be bear by both the SEZ units.

med that all core networking equipment such as domain servers and common network infrastructure would be installed in the common IT facility the cost of the same will be bear by both the SEZ units.

13.6. After due deliberations, the Approval Committee approved the proposal for sharing of ‘Common IT facilities’ of M/s. Optum Global Solutions (India) Private Limited (Unit-I) at 5" floor, Block-2 of Phase-1 with its another SEZ unit namely of M/s. Optum Global Solutions (India) Private Limited (Unit-ll), in terms of Rule 27(5) of the SEZ Rules, 2006, subject to the condition that segregation of authorized activities shall be maintained by all the units as per the provisions of SEZ Act, 2005 and rules made thereunder. ( ek ——— Page 13 of 22

do seve vaifaues sar wisde faimes ar to givavwp fees & art — Petraur, AFeL-30, TeaA, (gftarom) fea anset / ansdieva faery arfite aa a eenita garg ar siete A fashr wr fraror|

14.1. It was informed that the details of DTA sales against payment in INR during the year 2014-15 to 2017-18, as given below, submitted by M/s. ZS Associates India Pvt. Ltd. in respect of its unit located in the IT/ TES SEZ of M/s. DLF Ltd. at Village Silokhera, Sector-30, Gurugram (Haryana) was placed before the Approval Committee in its meeting held on 06.12.2019: against payment in INR and payment realized in (INR lakhs) Pats | OSC‘ free foreign exchange 8000S 206 | CSB CCSOOSOSOCSSSOSCSS ety | SCSCSSCCSC BO orasssf™C~—~sYSC“‘*‘“‘ SSS Totak[ TRO SC~dSCSCOHO

against payment in INR and payment realized in (INR lakhs) Pats | OSC‘ free foreign exchange 8000S 206 | CSB CCSOOSOSOCSSSOSCSS ety | SCSCSSCCSC BO orasssf™C~—~sYSC“‘*‘“‘ SSS Totak[ TRO SC~dSCSCOHO

14.2. It was informed that Shri Santosh Mehta, Sr. Finance Associates of M/s. ZS Associates India Pvt. Ltd. appeared before the Approval Committee. The Approval Committee clarified that as per Section 2(z)(iii) of SEZ Act, 2005, “Services means such tradable services which earn foreign exchange” and SEZ unit is required to comply with the definition of “services” given in Section 2(z) of SEZ Act, 2005. Hence, the services rendered in Domestic Tariff Area by the unit are not as per the provisions of SEZ Act as the unit has rendered services in Domestic Tariff Area amounting to Rs.764 lakhs against payment in INR instead of free foreign exchange. Further, the Approval Committee had informed him about the provisions of Section 11(4) of the Foreign Trade (Development & Regulation) Act, 1992, regarding penalty provision to settle the cases where a person admits any contraventions. The representative of the unit had requested the Approval Committee to grant some time to discuss the matter with company’s higher authority for taking appropriate decision. Accordingly, the Approval Committee had decided to defer the matter and directed the representative of the unit to appear before its next meeting with decision of the company’s higher authority, for taking appropriate decision.

ittee had decided to defer the matter and directed the representative of the unit to appear before its next meeting with decision of the company’s higher authority, for taking appropriate decision.

14.3. Shri Santosh Mehta, Sr. Finance Associates of M/s. ZS Associates India Pvt. Ltd. appeared before the Approval Committee. He informed that the higher authority of the company has admitted contravention of Section 2(z) of the SEZ Act, 2005 and has decided to go with settlement of the case under the provisions of Section 11(4) of the Foreign Trade (Development & Regulation) Act, 1992. 14.4. In view of the above, the Development Commissioner in consultation with the members of the Approval Committee, imposed a penalty of Rs.76400/- (i.e. @0.1% of Rs.764.00 lakhs) towards services rendered in DTA against payment in INR, on the unit in terms of section 11(4) of Foreign Trade (Development & Regulation) Act, 1992, as amended.

e p

Page 14 of 22

15, Ho dee waifieew san wgde faites ar ao deaew Mies & aa — Perea, Aeex-30, qe, : (efrarom) feerer airget / argdigua farts anit ata A eenita sas A usa B daira Hee a ot aot FEAT |

15.1. It was brought to the notice of the Approval Committee that M/s. ZS Associates India Pvt. Ltd. has submitted proposal for regularization/continuation of existing Cafeteria run by them in the premises of its unit located in the IT/ITES SEZ of M/s DLF Ltd. at Vill: Silokhera, Sector-30, Gurugram (Haryana). It was informed that details of existing Cafeteria submitted by the unit are as under:-

ses of its unit located in the IT/ITES SEZ of M/s DLF Ltd. at Vill: Silokhera, Sector-30, Gurugram (Haryana). It was informed that details of existing Cafeteria submitted by the unit are as under:-

15.2. It was informed that unit had submitted NOC dated 06.09.2019 issued by the SEZ Developer for operating cafeteria over an area of 6512 Saft. in the unit’s premises.

135.3. It was informed that in terms of Rule 11(5) proviso 1 of SEZ Rules “the Developer may, with the prior approval of the Approval Committee, grant on lease land or built up space, for creating facilities such as canteen, public telephone booths, first aid centres, creche and such other facilities as may be required for the exclusive use of the Unit’.

15.4. Further, It was informed that Deptt. of Commerce vide letter dt. No. B-17/2/2018-SEZ-Part(1) dt.11.06.2019 had issued Instruction No. 95, wherein it has been stated that the permission for setting up cafeteria, créche, gymnasium and similar facilities in the premises of unit for exclusive use of such units can be granted subject to following conditions:a) _ The facilities as envisaged under the proviso to Rule 11(5) of the SEZ Rules could also be created by a unit for its exclusive use subject to obtaining a NOC from the Developer as well as necessary NOCs/ clearances/ approvals from the relevant statutory authorities.
b) The unit shall not be eligible for any exemptions, drawback, concessions, or any other benefit available under Section 7 or Section 26 of SEZ Act, for creating or operating such facilities.
b) The unit shall not be eligible for any exemptions, drawback, concessions, or any other benefit available under Section 7 or Section 26 of SEZ Act, for creating or operating such facilities.

15.3. Shri Santosh Mehta, Sr. Finance Associates of M/s. ZS Associates India Pvt. Ltd. appeared before the Approval Committee and explained the proposal. He informed that they are presently operating Cafeteria over an area of 2500 Sqft. and proposed to increase it to 6500 Saft. for which they have obtained NOC from the SEZ Developer. He further clarified by that the unit has not availed any duty benefit on creation & operation of these facilities and no cooking activity is being undertaken in unit’s premises.

LOR 6

Page 15 of 22

15.5. After due deliberations, the Approval Committee decided to approve the regularization and expansion of area of existing Cafeteria of 2500 sqft at 3 floor, Block-4A and increase of its area to 6500 Saft., for exclusive use by its employees, subject to statutory compliance and also to the condition that neither the unit nor its vendor(s) shall be eligible for any exemptions, drawback, concessions or any other benefits available under SEZ Act / SEZ Rules, for operation of such facilities. The unit shall obtain necessary NOCs/ clearances/ approvals such as Fire, Health etc. from the relevant statutory authorities, if applicable, as required under Instruction No. 95 dated 11.06.2019 mentioned above. It was further directed by the Approval Committee that Specified Officer will verify and ensure that statutory compliances are being met.

ed under Instruction No. 95 dated 11.06.2019 mentioned above. It was further directed by the Approval Committee that Specified Officer will verify and ensure that statutory compliances are being met. The Approval Committee also directed Specified Officer to verify whether the unit has availed any duty benefit on creation & operation of existing Cafeteria facility or not and in case availed then to effect recovery of the same.

Ho getsela teaitciish alle wigde fees at Ao Hey asaia aa Raed visteca Wisde ferees & atfeat,trex 48-aeara, (gftarom) eee srset / arsdieva faery anita ata J eels garg & Uraetr A afc Sarat & sepAleet HT WeATa |

16.1. It was brought to the notice of the Approval Committee that M/s. Interglobe Technology Quotient Pvt. Ltd. had been granted LOA No.10/04/2018-SEZ/1944 dt.22.02.2018 for setting up a unit in the IT/TES SEZ of M/s Candor Gurgaon One Realty Projects Pvt. Ltd. vill: Tikri, Sector-48, Gurugram (Haryana) to undertake service activities i.e. “Data Processing (Software Exports) Services”. It was informed that the unit had submitted a copy of letter dt.24.10.2019, which was originally addressed to the Authorised Officer, SEZ Gurugram w.r.t their letter dt.20.06.2019, vide which the proposal for GST exemption on the transactions of procurement of input by the unit from their DTA client (i.e. Travel Agents) was denied by the Authorised Officer.

etter dt.20.06.2019, vide which the proposal for GST exemption on the transactions of procurement of input by the unit from their DTA client (i.e. Travel Agents) was denied by the Authorised Officer. It was informed that the unit had submitted detailed submission justifying the applicability of GST exemption on the transactions of procurement of input services by them from DTA clients (Travel Agents).

16.2. It was informed that Specified Officer vide his letter No. CUS/CANDOR/SEZ/INTER/BILL/19/ 200 dated 05.12.2019 had forwarded his comments stating that so called DTA service suppliers (Indian Travel Agents) are paid in the form of incentives and loyalty bonus for using the Amadeus GDS software for ticketing and, in fact, they do not provide any kind of service to M/s. Interglobe Technology Quotient Pvt. Ltd. Specified Officer had further informed that the services intimated by the unit fall under “Intermediary Services” and not the “Data Processing Services” as claimed by the unit. Advance Ruling also held that such intermediary services do not qualify under the Export as per sub-section 2 (6) of the Integrated Goods and Service Tax Act, 2017. Point-wise comments of the Specified Officer are reproduced as under :-

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Gfeenon ser dt Fert forsht fergver anfelas asil do Beier H srayaNeor afarfer BY feorien 02.01.2020 wr attest af arreifsret dow wr wriga |

(i) Applicability of Zero Rated input services procured from DTA (Travel Agents) :

SEZ Rules read with Section 16 of IGST Act 2017 allow procurement of zero rated input services by SEZ unit from the DTA provided there is indeed any such supply, the said supply is included in the Default List and the supply is used in the authorized operation.

In the instant case, travel agents simply use the host GDS for booking the tickets for their customers (travellers) as M/s. Interglobe Technology Quotient Pvt Ltd. have committed, in order to promote the host GDS system, to pay an incentive/bonus/oyalty if travel agents use the GDS system in terms of the contract entered into between both otherwise travel agents are free to book through any airlines and hotels on their own software platform for their service recipients (travelers). In fact, travel agents provide their outward services solely to travelers. As such, there appears no supply of service to SEZ unit by travel agents.

(ii) The input services of travel agents are business support services :

vide their outward services solely to travelers. As such, there appears no supply of service to SEZ unit by travel agents.

(ii) The input services of travel agents are business support services :

The amounts paid by M/s. Interglobe Technology Quotient Pvt. Ltd. in the form of bonus/incentives/loyalty are not the business support services but in fact other income in the hands of travel agents i.e. income without providing any service. The invoices raised to M/s. Interglobe Technology Quotient Pvt. Ltd. by travel agents with SAC No. 999792, 999794 and 999799 of which the description under GST are —“Agreeing to do an act”, “Agreeing to tolerate an act” and “Other services not elsewhere classified” are not classified under business support services as claimed by the SEZ unit. These services, in fact, are classified under “other miscellaneous services” under “other services” and not included in the default list of approved services by the Ministry of Commerce.

These SAC with above description also were the subject matter in the case of M/s. Resbird Technologies Pvt. Ltd., wherein the Approval Committee in its meeting dated 03.05.2019 had denied the exemption on such transactions on the ground that the SEZ unit is not receiving any input service (out of default list of services approved by the Ministry of Commerce) from the DTA clients (travel agents) for its approved authorized operations

(iii) The “Default List” of approved categories of Services is not applicable after 1 July 2017:

Ministry of Commerce) from the DTA clients (travel agents) for its approved authorized operations

(iii) The “Default List” of approved categories of Services is not applicable after 1 July 2017:

M/s. Interglobe Technology Quotient Pvt. Ltd. has wrongly interpreted that the default list of approved categories of services is not applicable after 1 July 2017. The Ministry of Commerce vide its letter F.No.D.12/19/2013-sez dated 02.01.2018 have categorically

CVYawo3012 st alee F

Page 17 of 22

‘

approved and reiterated the default list of authorized operations of services. Hence it is incorrect to say that Default list of services is no longer applicable in SEZs.

(iv) GST Law provides completely unrestricted benefit to input supplies in respect of SEZ operations:

No doubt, if there is any input service supply and used in the authorized operation, the exemption benefit is available on that service. In the instant case since the DTA clients (travel agents) provide services to their customers (travellers, tourists) and do not appear to have serviced the SEZ unit, the exemption benefit does not appear available on transactions made to DTA clients (travel agents). Moreover, so called services are also not included in the default list. As stated in para-2 above, the SAC of invoices under reference are not “Business Support Services”.

16.3. Shri Rajan Gupta, Advocate & Shri Sumit Rastogi, CFO of M/s. Interglobe Technology Quotient Pvt. Ltd. appeared before the Approval Committee and explained the proposal. The representative of the unit informed that the unit is engaged in the activities of marketing, monitoring, sales promotional activities, execution of contracts with customers, responding to enquiries etc. for GDS (Global Distribution System) Software in Travel Agents like makemytrip & Goibibo etc. working in DTA. They further informed that DTA clients (Travel Agents) are supplied input data of travellers to the unit through GDS Software.

ftware in Travel Agents like makemytrip & Goibibo etc. working in DTA. They further informed that DTA clients (Travel Agents) are supplied input data of travellers to the unit through GDS Software.

16.4. The Approval Committee clarified that the exemption from payment of GST shall be available only for the approved authorised operations carried out within the SEZ. The Approval Committee further clarified that exemption from or refund of GST in respect of DTA client (Travel Agent) of the unit does not come within the ambit of the Approval Committee as it shall be considered by the jurisdictional GST Deptt. The Approval Committee also clarified that Specified Officer will look after the GST matter and if Specified Officer rejects the GST exemption, then the unit, if not satisfied with such decision, may appeal to jurisdictional Appellate authority of GST Deptt. of DTA supplier. 17. ae-frantadl, to sivaww Tica Ue fero wr ato Seauw usax fad Sacra feres H Baer 24 wad 25A, Seam bea-3, Tear (eam) eae ager / argdigvea facts anita ata aH arflrpar Maret fore waa at ae a sepAEetHT TEA | 17.1. It was brought to the notice of Approval Committee that M/s. DLF Assets Pvt. Ltd., Codeveloper had submitted proposal for approval of list of materials to carry on following authorized operation in the IT/ITES SEZ of M/s. DLF Cyber City Developers Ltd. located at Sector-24 & 25A, DLF Phase-lll, Gurugram (Haryana):-

f ——— /

Page 18 of 22

ials to carry on following authorized operation in the IT/ITES SEZ of M/s. DLF Cyber City Developers Ltd. located at Sector-24 & 25A, DLF Phase-lll, Gurugram (Haryana):-

f ——— /

Page 18 of 22

|||||||afxerrorr arse at Fert foro<br>fetta|ote anfeeas arsit a sieier H sropaitcor wfarter eHY<br> 02.01.2020 wi atest # sneifsra ous wr orig<br>||
|---|---|---|---|---|---|---|---|
|S.||Authorized Operation||||SI. No. at default list ofAuth. | Estimated Cost||
|No.||||||Opr. as per Inst. No. 50 &|54<br>(Rs. in lakhs)|
|(i)|Fire|protection|system|with|sprinklers,|||
||fire|andsmoke|detectors.|||07|42.54|

17.2. Shri Anil Nauriyal, G.M. appeared before the Approval Committee on behalf of the Codeveloper and explained the requirement of proposed materials.

17.3. After due deliberations, Approval Committee approved the list of materials.

Ho asaia genera faites faarrHal ar at sereU, Bee - 21, Teart (sfraron) a fea agar / aisdisva faery arfties ata & vasa aa A ‘Restaurant’ #1 Farge 3ik Ware H fre Mis. Thea Kitchen Pvt. Ltd. a fritter ata & aiteeet & fore areqarict a feetiay 29.12.2016 Hi tag Hier HT WEA

a fea agar / aisdisva faery arfties ata & vasa aa A ‘Restaurant’ #1 Farge 3ik Ware H fre Mis. Thea Kitchen Pvt. Ltd. a fritter ata & aiteeet & fore areqarict a feetiay 29.12.2016 Hi tag Hier HT WEA

18.1. It was brought to the notice of Approval Committee that the Developer, M/s. Gurgaon Infospace Ltd. had submitted a proposal for cancellation of the permission letter No. 10/103/2007SEZ/12299 dt. 29.12.2016 issued by this office for allotment of built space of 1100 Sqft. at Unit No.8A, Block-4A (Amenity Block-ll) in the processing area of IT/TES SEZ at Village Dundahera, Sector-21, Gurugram (Haryana) on lease basis to M/s. Thea Kitchen Pvt. Ltd. to setup & operate a ‘Restaurant’. It was informed that the developer enclosed consent letter dated 18.12.2019 of Mr. Raymond Andrews, Authorised Signatory of M/s. Thea Kitchen Pvt. Ltd. addressed to DC, NSEZ giving their consent for cancellation of said approval. It was also informed that the developer had also surrendered original permission letter dated 29.12.2016 issued to them.

18.2. Shri Jay Kumar & Shri Amrik Singh appeared before the Approval Committee as authorized representatives of M/s. Gurgaon Infospace Ltd. and requested to cancel the said permission letter.

em.

18.2. Shri Jay Kumar & Shri Amrik Singh appeared before the Approval Committee as authorized representatives of M/s. Gurgaon Infospace Ltd. and requested to cancel the said permission letter.

18.3. After due deliberations, the Approval Committee decided to cancel the letter No. 10/103/2007-SEZ/12299 dt. 29.12.2016 issued by this office for allotment of built up space of 1100 Sqft. at Unit No.-8A, Block-4A (Amenity Block-ll) to M/s. Thea Kitchen Pvt. Ltd. to setup & operate a ‘Restaurant’ in the processing area of the IT/ITES SEZ at Village Dundahera, Sector-21, Gurugram (Haryana).

Ho waiter wafeer wigde fories - Ao de asaia aa Raed wisteca wigde ferares ,frenraHat & aretdrat Arex -48, Tear) sharon (Sue srger / airgsdieua faery arftler ata A cenit sais H seAleet Ta oh adtettarur ve Water Ar feraretelt HT TEATS | 19.1. It was brought to the notice of the Approval Committee that M/s. Aon Consulting Pvt. Ltd.,a unit in the IT/ITES SEZ of M/s. Candor Gurgaon One Realty Projects Pvt. Ltd. at Village-Tikri, Sector-48, Gurugram (Haryana) had applied for renewal of LOA No.10/33/2013-SEZ/6462 dated LZLe at Page 19 of 22 (F

TES SEZ of M/s. Candor Gurgaon One Realty Projects Pvt. Ltd. at Village-Tikri, Sector-48, Gurugram (Haryana) had applied for renewal of LOA No.10/33/2013-SEZ/6462 dated LZLe at Page 19 of 22 (F

18.06.2013 for next five years beyond 12.11.2019. It was informed that certain discrepancies had been found in application which had been communicated to the unit vide this office email dt. 30.09.2019. Further, it was informed that in reply, the unit vide its letter dated 10.10.2019 & subsequent email dated 25.10.2019 & letter dated 30.10.2019 submitted certain documents / information. It was informed that on scrutiny of the documents submitted by the unit, again some discrepancies had been found which had been communicated to the unit vide this office email dt. 03.12.2019. Besides, temporary extension upto 31.01.2020 had been granted vide this office letter dt. 11.11.2019, so that work of unit does not suffer.

19.2. It was informed that year wise Performance/NFE achievement status of unit as per APRs & verified by NSEZ CA firm is as under:

(Rs. In Lakhs) | 20re1sveer |[240240Pepa |[MFESEmingete0e7s || OTASHIOsves8t4 |[000eschongerestzaon a7 Total: | 200828.94 | a7esi0.11 | tett.61_|

19.3. It was further informed that projections for next five years given by the unit are as under:-

(Rs. In Lakhs)

		(Rs. In Lakhs)
1)	FOB value of export:
	Imported Raw material:
	IndigenousRawmaterial:	Nil

ections for next five years given by the unit are as under:-

(Rs. In Lakhs)

		(Rs. In Lakhs)
1)	FOB value of export:
	Imported Raw material:
	IndigenousRawmaterial:	Nil

19.4. Further, it was informed that the unit needs to rectify the following discrepancies which had been communicated to the unit vide this office letter dated 20.12.2019:-

(i) Certificate from AD Bank for realization of Rs.17.29 lakhs out of total pending foreign exchange amounting to Rs.26.96 lakhs, duly certified by CA.
(ii) Unit had intended to write off the remaining pending foreign exchange of Rs.9.67 lakhs, hence, certificate from AD Bank for write off of pending foreign exchange of Rs.9.67 lakhs duly certified by CA required to be submitted. Unit is also required to surrender the incentives availed, if any, on the aforesaid export of ue’ a ( Page 20 20 of 22 CY At

Page 20 20 of 22

(iii) Copy of renewed registered lease deed in respect of premises in possession of the unit and amended IEC with correct location of unit required to be submitted.

19.5. It was further informed that on being asked about DTA sales amounting to Rs. 16611.61 lakhs during the FY 2014-15 to 2018-19, the unit had submitted breakup details of such sale of services in DTA duly certified by CA showing that the unit had made DTA sales during of FY 201415 to 2018-19 amounting to Rs.16611.61 lakhs against payment in INR. Hence, the sale of services in DTA against payment in INR is not as per provisions of Section 2(z)(iii) of SEZ Act, 2005.

FY 201415 to 2018-19 amounting to Rs.16611.61 lakhs against payment in INR. Hence, the sale of services in DTA against payment in INR is not as per provisions of Section 2(z)(iii) of SEZ Act, 2005.

19.6. Ms. Sonika Arora, Associate Director of M/s. Aon Consulting Pvt. Ltd. appeared before the Approval Committee. On being asked by the Approval Committee about realization of pending foreign exchange, she informed that only foreign exchange of Rs.9.67 lakhs is pending for realization which does not seem to be get realized and company has decided to write off the same. She further informed that some of the portion of pending foreign exchange had been got realized beyond the period of 9 months for which they will start the process to get extension from the RBI. Further, she informed to the Approval Committee that unit has rendered services in DTA amounting to Rs.16611.61 lakhs during the FY 2014-15 to 2018-19, against payment in INR.

19.7. The Approval Committee clarified that as per Section 2(z)(iii) of SEZ Act, 2005, “Services means such tradable services which earn foreign exchange” and SEZ unit is required to comply with the definition of “services” given in Section 2(z) of SEZ Act, 2005. Hence, the services rendered in Domestic Tariff Area by the unit are not as per the provisions of SEZ Act as the unit has rendered services in Domestic Tariff Area amounting to Rs.16611.61 lakhs against payment in INR instead of free foreign exchange.

y the unit are not as per the provisions of SEZ Act as the unit has rendered services in Domestic Tariff Area amounting to Rs.16611.61 lakhs against payment in INR instead of free foreign exchange.

19.8. During the meeting it was informed that as per Section 11(4) of the Foreign Trade (Development & Regulation) Act, 1992, as amended, there is a penalty provision to settle the cases where a person admits any contraventions. 19.9. Ms. Sonika Arora, Associate Director of M/s. Aon Consulting Pvt. Ltd. admitted contravention of Section 2(z) as mentioned above and gave his consent to settle the case as per Section 11(4) of the FT(D&R) Act, 1992.

19.10. In view of the above, the Development Commissioner in consultation with the members of the Approval Committee imposed a penalty of Rs.16,61,161/- (i.e. @0.1% of Rs.16611.61 lakhs) towards services rendered in DTA against payment in INR, on the unit in terms of section 11(4) of Foreign Trade (Development & Regulation) Act, 1992, as amended.

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Regulation) Act, 1992, as amended.

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efron aioe at Fer foroht fergra anfefen ait do sider dF atopsitcor wafarfer ct featiay 02.01.2020 wy aitest df srrenfSrer ous ar wreleye | 19.11. After due deliberations, the Approval Committee monitored the performance of unit in terms of Rule 54 and took note of the positive NFE earned by the unit upto 31.03.2019. Further, the Approval committee approved the renewal of LOA for remaining period of 5 years i.e. upto 12.11.2024. Further, the Approval Committee directed the representative of the unit to submit copy of permission from RBI for extension in the period of realization of foreign exchange beyond 9 months along with certificate from AD Bank for write off of pending foreign exchange of Rs.9.67 lakhs. Approval Committee further granted one month time for submission of the required documents for the same.

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