Agenda of Approval Committee meeting to be held on 24.03.2026 -GIGAPLEX SEZ

सीÜज़ ͪवशेष आͬथ[क ¢ेğ SEEPZ SPECIAL ECONOMIC ZONE

अंधेरȣ (पूव[), मुंबई ANDHERI (EAST), MUMBAI --------------------------------------------------------------------------- काय[सूची के ͧलए AGENDA FOR मेसस[ गीगाÜलेÈस एèटेट Ĥाइवेट ͧलͧमटेड के आईटȣ/आईटȣईएस के ͧलए ¢ेğ ͪवशेष ͪवशेष आͬथ[क ¢ेğ के ͧलए अनुमोदन सͧमǓत कȧ बैठक।

MEETING OF THE APPROVAL COMMITTEE FOR SECTOR SPECIFIC SPECIAL ECONOMIC ZONE FOR IT/ITES OF
M /s. GIGAPLEX ESTATE PRIVATE LIMITED.

èथल : सʃेलन कƗ, िȪतीय तल, िवकास आयुƅ का कायाŊलय, सी̪ज़-सेज़, अंधेरी (पूवŊ), मुंबई VENUE : Conference Hall, 2nd Floor, The Office of the Development Commissioner, SEEPZ-SEZ, Andheri (East), Mumbai Ǒदनांक : मंगलवार, 24 माच[, 2026 DATE : Tuesday, 24th March, 2026 समय : दोपहर 2:00 बजे TIME : 02:00 PM

24th माच[ 2026 को ͪवकास आयुÈत, सीÜज़-सेज़ कȧ अÚय¢ता मɅ मेसस[ गीगाÜलेÈस एèटेट Ĥाइवेट ͧलͧमटेड-सेज़ के आईटȣ/आईटȣईएस के ͧलए ¢ेğ ͪवशेष ͪवशेष आͬथ[क ¢ेğ के ͧलए अनुमोदन सͧमǓत कȧ बैठक। Meeting of the Approval Committee for Sector Specific Special Economic Zone for IT/ITES of M/ s. Gigaplex Estate Private Limited-SEZ under the Chairmanship of Development Commissioner, SEEPZ-SEZ on 24th March 2026.

सूचकांक /INDEX काय[सूची मद Đ. Agenda Item No. ͪवषय
Subject काय[सूची मद Đमांक 01:- Agenda Item No. 01: - 22.01.2026 को आयोिजत बैठक के काय[वृƣ कȧ पुिçट। Confirmation of the minutes of the meeting held on 22.01.2026 काय[सूची मद Đमांक 02:- Agenda Item No.

काय[सूची मद Đमांक 01:- Agenda Item No. 01: - 22.01.2026 को आयोिजत बैठक के काय[वृƣ कȧ पुिçट। Confirmation of the minutes of the meeting held on 22.01.2026 काय[सूची मद Đमांक 02:- Agenda Item No. 02: - मेसस[ एÈसɅचर सॉãयूशंस Ĥाइवेट ͧलͧमटेड के Ĥदश[न कȧ Ǔनगरानी Monitoring of performance of M/s. Accenture Solutions Private Limited

िवकास आयु , सीज़-सेज़ क अयता म 22.01.2026 को ितीय तल सीज़ ​सेवा क , सीज़ ​सेज़, मुंबई म आयोजत मेसस गीगाले स ए"टेट $ाइवेट &लिमटेड- सेज, ऐरोली, नवी मुंबई के े+ िवशेष िवशेष आ.थक े+ के &लए अनुमोदन सिम1त क 85व2 बैठक का कायवृ6। Minutes of 85th Meeting of the Approval Committee for Sector Specific Special Economic Zone of M/s. Gigaplex Estate Private Limited - SEZ, Airoli, Navi Mumbai, under the Chairmanship of Development Commissioner, SEEPZ-SEZ held on 22.01.2026, at Second Floor SEEPZ Service Centre, SEEPZ SEZ, Mumbai.

1.
Name of the SEZ
:
M/s. Gigaplex Estate Private Limited
2.
Sector
:
IT/ITES
3.
Meeting No.
:
85th
4.
Date
:
22.01.2026
उप:"थत सद"य /  Members Present: 
 
;.
Sr.
No.
सद"य< का नाम
Name of Members
पद का नाम
Designation
संगठन
Organization
1
=ी. मयूर आर. मानकर
Shri. Mayur R. Mankar
संयु	 िवकास आयु	,
Jt. Development
Commissioner
सीज़-सेज़
SEEPZ-SEZ
2
=ी. सुनील अघवाने
Shri.

< का नाम
Name of Members
पद का नाम
Designation
संगठन
Organization
1
=ी. मयूर आर. मानकर
Shri. Mayur R. Mankar
संयु	 िवकास आयु	,
Jt. Development
Commissioner
सीज़-सेज़
SEEPZ-SEZ
2
=ी. सुनील अघवाने
Shri. Sunil Aghawane
संयु	 आयु	 आयकर
Joint Commissioner, Income
Tax
आयकर आयु	 कायालय, मुंबई के नािमती
Nominee of Commissioner of Income
Tax office, Mumbai
3
=ी  बैिकयावेलु मुथारासु
Shri. Backiyavelu Mutharasu
उप िनदेशक डीजीएफटी
Deputy Director DGFT
अ1तBर	 डीजीएफटी, मुंबई के नािमत
Nominee of the Additional DGFT,
Mumbai
4
=ी बीर Cसह 
Shri Birender Singh
उप आयु	, सीमा शुEक 
Deputy Commissioner of
Customs
सीमा शुEक आयु	, जनरल, एयर कागF, सहार के
नािमती 
Nominee of Commissioner of Customs,
General, Air Cargo, Sahar
5
=ीमती पूनम दराडे
Smt. Poonam Darade
उGोग उपिनदेशक
Deputy Director of Industries
डीसी इंड"टHीज, महाराIH सरकार के नािमती
Nominee of DC Industries,
Government of Maharashtra
6
=ी. संदीप डी. भोसले
Shri. Sandip D. Bhosale
उप िवकास आयु	
Deputy Development
Commissioner
सीज़-सेज़
SEEPZ –SEZ
7
=ीमती :"मता ना:Kबयार
Smt. Smitha Nambiar
िविनLदI अ1धकारी
Specified Officer
गीगाले स–सेज़
GIGAPLEX –SEZ
8
=ी जय मनोज शाह
Shri.

osale
उप िवकास आयु	
Deputy Development
Commissioner
सीज़-सेज़
SEEPZ –SEZ
7
=ीमती :"मता ना:Kबयार
Smt. Smitha Nambiar
िविनLदI अ1धकारी
Specified Officer
गीगाले स–सेज़
GIGAPLEX –SEZ
8
=ी जय मनोज शाह
Shri. Jay Manoj Shah
िविनLदI अ1धकारी
Specified Officer
सीज़-सेज़
SEEPZ –SEZ
  
 
              बैठक म सहायता और सुचाP कामकाज के &लए =ी
राहुल QशवRणगोल, एडीसी (Tयू एसईजेड), =ी जय दीप, एडीसी
(Tयू एसईजेड), =ी सुदशन Uशदे, एडीसी (Tयू एसईजेड) =ी अमन
कुमार शमा एडीसी (Tयू एसईज़ेड) और =ी पलाश शंकर, एडीसी
(Tयू एसईजेड) भी शािमल हुए।
 
 
        Shri Rahul Shivannagol ADC (New SEZ),
Shri 
Jai 
Deep, 
ADC 
(New 
SEZ), 
Shri
Soodershan Shindde, ADC (New SEZ), Shri
Aman Kumar Sharma, ADC (New SEZ) and Shri
Palash Shankar, ADC (New SEZ) also attended
for assistance and smooth functioning of the
meeting.

कायसूची मद संVया 01: - 
िदनांक 30.10.2025 को आयोजत 84व2 बैठक के कायवृ6 क
पुिI।
 
Agenda Item No. 01: -
Confirmation of Minutes of the 84th Meeting
held on 30.10.2025.
 
      िदनांक 30.10.2025 को आयोजत 84व2 बैठक के कायवृ6
क सवसKम1त से पुिI क गई।
 
        The Minutes of the 84th Meeting held on
30.10.2025 were confirmed with consensus.
 
कायसूची मद संVया 02: - मेसस जीईपी सॉEयूशंस $ाइवेट
&लिमटेड के $दशन क िनगरानी
 
Agenda Item No. 02: - Monitoring 
of
performance of M /s.

Meeting held on
30.10.2025 were confirmed with consensus.
 
कायसूची मद संVया 02: - मेसस जीईपी सॉEयूशंस $ाइवेट
&लिमटेड के $दशन क िनगरानी
 
Agenda Item No. 02: - Monitoring 
of
performance of M /s. GEP Solutions Private
Limited
सीज़-सेज़/Tयू-सेज़/सेरीन-ठाणे/54/जीएसपीएल/2015-
16/15936 िदनांक 05.10.2015 (मूल एलओए)
 
SEEPZ-SEZ/NEW-SEZ/SERENE-THANE/54/
GSPL/2015-16/15936 
dated 
05.10.2015
(Original LOA)
वष 2022-23 से 2024-25 के &लए वाLषक िनYपादन Bरपोट
इकाई ारा $"तुत क गई। इकाई ने िव6 वष 2020-21 to
2024-25 के &लए संचयी आधार पर 383.74/- करोड़ [पये क
सकारा\मक शु] िवदेशी मुा अ^जत क है।
 
The Annual Performance Report for the years
2022-23 to 2024-25 was submitted by the unit.
The unit has achieved positive NFE of Rs.
383.74/- Crores on cumulative basis for the FYs
2020-21 to 2024-25.
           
िनणय: - िवचार-िवमश के बाद, सिम1त ने एसईजेड िनयम, 2006
के िनयम 54 के संदभ म गीगाले स-एसईजेड म :"थत मेसस
जीईपी सॉEयूशंस $ाइवेट &लिमटेड के $दशन पर यान िदया।
इकाई ने िव6 वष 2020-21 से 2024-25 के &लए संचयी आधार
पर 383.74/- करोड़ [पये क सकारा\मक शु] िवदेशी मुा
अ^जत क है।
 
 
Decision: - After deliberation, the Committee
noted the performance of the M /s. GEP
Solutions Private Limited located at Gigaplex-
SEZ in terms of Rule 54 of SEZ Rules, 2006.
The unit has achieved positive NFE of Rs.
383.74/- Crores on cumulative basis for the FYs
2020-21 to 2024-25.
 
     बैठक अय को धTयवाद $"ताव के साथ संप_ हुई।
 
       Meeting concluded with a vote of thanks to
the Chair.
signaturerectangle-1-186
Shri.

res on cumulative basis for the FYs
2020-21 to 2024-25.
 
     बैठक अय को धTयवाद $"ताव के साथ संप_ हुई।
 
       Meeting concluded with a vote of thanks to
the Chair.
signaturerectangle-1-186
Shri. Dnyaneshwar B Patil
Development Commissioner
SEEPZ- SEZ
Digitally signed by Dnyaneshwar Bhalchandra
Patil
Date: 2026.01.30 17:16:58 IST
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1 G
1 g
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0 J 0 j 4 M []0 d
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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
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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
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74 854 227 924 355 924 c
425 924 653 904 653 676 c
653 581 602 525 512 461 c
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Q

Action Taken for Approval Committee held on 22-01-2026
Agenda Item No.
Subject
Remarks
Agenda Item No. 01
Confirmation of the Minutes of the 84th
Meeting held on 30-10-2025
Agenda Item No. 02
Application for Monitoring of
Performance(M /s. GEP Solutions Private
Limited)
Letter dated 04.02.2026 issued to the unit.

on of the Minutes of the 84th
Meeting held on 30-10-2025
Agenda Item No. 02
Application for Monitoring of
Performance(M /s. GEP Solutions Private
Limited)
Letter dated 04.02.2026 issued to the unit.

Export
F.E. OUTGO
GOVERNMENT OF INDIA,
OFFICE OF THE DEVELOPMENT COMMISSIONER,
SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA,
ANDHERI (EAST), MUMBAI
 
**************
 
AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE
 
-----------------------
a. Proposal : 
Monitoring performance of the unit in terms of Rule 54 of SEZ Rules, 2006.
b. Specific Issue on which decision of AC is required: -  
Monitoring performance of the unit as specified in FSR.
c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/    
    Notification :- 
In terms of Rule 54 of SEZ, Rules 2006: Performance of the unit shall be monitored by the Approval Committee
as per the guidelines given in Annexure appending these rules.
d. Other Information: - 
FINAL SCRUTINY REPORT/2026
Name of the Unit: - M/s. Accenture Solutions Private Limited
Address: - 4th, 5th & 6th Floor-Building No. 04, 1st to 8th Office Premises-Building No. 06, M /s. Gigaplex Estate
Private Limited-SEZ, Plot No. IT 5, TTC Industrial Area, Airoli Knowledge IT Park, Navi Mumbai-400708
Financial Year: - 2022-23 to 2024-25 (2nd, 3rd and 4th year of the existing block)
As per FAQs related to SEZ Rules, 2006:
“Units, which have not completed one year of operation from the date of commencement of production, will not be
monitored.

and 4th year of the existing block)
As per FAQs related to SEZ Rules, 2006:
“Units, which have not completed one year of operation from the date of commencement of production, will not be
monitored. In case a unit has completed less than five years from the date of commencement of production, it will
be monitored for the number of completed years. Annual monitoring in the cases of old units which have
completed more than five years will be undertaken for only such number of years which fall in the subsequent
block/s of five years.”
 
(A): Observation on APR
i. Approved Projections for the Existing block:
 (Rs. in Crores) 
                                                        1st year 2nd year 3rd year
4th year
5th year
Total
FOB value of export
556.30
556.30
556.30
593.49
585.80
2,848.19
FE Outgo
49.03
30.51
30.35
47.70
34.42
192.01
NFE
507.27
525.79
525.95
545.79
551.38
2,656.18
 
I. Performance as compared to projections for the period 2022-23 to 2024-25.                                                      
                                                                                                (Rs. in Crores)

r the period 2022-23 to 2024-25.                                                      
                                                                                                (Rs. in Crores)

Year
 
Projected
 
Actual
(As per
APR)
Raw Material
(Goods/Services)
C.G. import
Other
outflow
Projected
Actual
(As per
APR)
As per
NSDL
Data
Projected
(CG
Import +
Other
outflow)
Actual
(As per
APR)
As per
NSDL
Data
Actual
(As per
APR)
2022-
23
556.30
904.15
-
-
-
30.51
9.82
5.33
18.78
2023-
24
556.30
1,108.28
-
-
-
30.35
27.65
27.73
10.39
2024-
25
593.49
1,340.28
-
-
-
47.70
45.56
45.56
22.22
Total
1,706.09
3,352.71
0.00
0.00
0.00
108.56
83.03
78.62
51.39
Year
Cumulative
Projections
NFE
Cumulative
NFE Achieved
As per APR
(Column 9)
Cumulative %
NFE Achieved
2021-22
507.27
744.02
146.67%
2022-23
1,033.06
1,619.86
156.80%
2023-24
1,559.01
2,696.21
172.94%
2024-25
2,104.80
4,014.27
190.72%
                                                                                                                                 
                                                                                                                                           
II. Cumulative NFE achieved during the block period 2022-23 to 2024-25.       
Cumulative NFE achieved as per APR
                           (Rs. in Crores)
 
 
 
 
 
Capital Goods Amortized Values table: -
(Rs. in crores)
Year
CG Imp.

he block period 2022-23 to 2024-25.       
Cumulative NFE achieved as per APR
                           (Rs. in Crores)
 
 
 
 
 
Capital Goods Amortized Values table: -
(Rs. in crores)
Year
CG Imp. 4B(v)
Amortized Value
 
 
 
 
 
 
2016-2017
15.89
1.59
 
 
2017-2018
4.89
0.49
 
 
2018-2019
6.35
0.64
 
 
2019-2020
5.06
0.51
 
 
2020-2021
-2.01
-0.20
 
 
2021-2022
-0.43
-0.04
 
 
2022-2023
9.53
0.95
 
 
2023-2024
21.53
2.15
 
 
2024-2025
37.86
3.79
 
 
Total
98.67
9.87
 
 
 
(IV) Whether the Unit achieved Positive NFE                : Yes

(D)          Other Information: 
LOA No. & Date
SEEPZ/NEWSEZ/GGAPLEX/THANE/ASPL/04/2015-
16/15507 Dated 29.09.2015 (Original LOA)
SEEPZ/NEWSEZ/GIGAPLEX-
THANE/ASPL/04/2015-16/VOL-III/08518 Dated
07.06.2021
Validity of LOA
03.04.2026
Item(s) of manufacture/ Services
Software Development and Information Technology
Enabled Services.
Date of commencement of production
04.04.2016
Execution of BLUT
Yes                          
Pending CRA Objection, if any
No
Pending Show Cause Notice/ Eviction
Order/Recovery Notice/ Recovery Order
issued, if any
No
 
No. of employees: As below
Year
Projected
Men
Projected
Women
Men
Women
Total
Average %
2022-23
3,955
2,823
3605
2985
6590
97.23%
2023-24
5616
5648
11264
166.18%
2024-25
5884
5778
11662
172.06%
Area allotted (in sq. ft.)
5,94,008 Sq. Ft.
Area available for each employee per
sq. ft. basis (area / no. of employees)
 
2022-23
2023-24
2024-25
90.14
52.74
50.94
Investment 
till
date 
(Rs. 
In
Crores)
 
Building
76.37
 
Plant & Machinery
124.66
TOTAL
201.03
Per Sq. ft.

ee per
sq. ft. basis (area / no. of employees)
 
2022-23
2023-24
2024-25
90.14
52.74
50.94
Investment 
till
date 
(Rs. 
In
Crores)
 
Building
76.37
 
Plant & Machinery
124.66
TOTAL
201.03
Per Sq. ft. Export during FY
(APR export/per sq. ft*Crores)
2022-23
2023-24
2024-25
15,221.18
18,657.66
22,563.33
Quantity and value of goods exported
under Rule 34
(unutilized goods)
N.A.
Value Addition during the monitoring
period
N.A.
Whether all the APRs being considered
now have been filed well within the time
limit, or otherwise.
If no, details of the Year along with no of
days delayed being given.
 
 
YES
 
 
 
 
 
 
(E) Reconciliation of Export & Import data.

a.  EXPORT   
                                                                                                                                      (Rs. in Crores)
Year/Period Figures reported in APR
(FOB Value)
Figures as per
SOFTEX Data
Difference
if any
Reason for Difference/Remark
 
 
2022 – 23
904.15
911.70
-7.55
Exchange rate conversion issue (-6.8
INR in crores)
Unbilled Revenue (-0.75 INR in
crores)
 
2023 – 24
1,108.28
1,099.96
8.32
Exchange rate conversion issue
(14.22 INR in crores)
Unbilled Revenue (-5.90 INR in
crores)
 
2024-25
1,340.28
1,311.69
28.59
Exchange rate conversion issue
(21.81 INR in crores)
Unbilled Revenue (6.78 INR in
crores)
 
 
b. IMPORT (RM including procurement done on IUT (from SEZ) basis .                      
     (Rs.

28.59
Exchange rate conversion issue
(21.81 INR in crores)
Unbilled Revenue (6.78 INR in
crores)
 
 
b. IMPORT (RM including procurement done on IUT (from SEZ) basis .                      
     (Rs. In Crores)                         
Year/
Period
Figures as per
APR
Figures as per
Trade Data (NSDL)
Difference if
any
Reasons for difference
2020 – 21
0.00
0.00
-
-
2021 – 22
0.00
0.00
-
-
2022 – 23
0.00
0.00
-
-
2023 – 24
0.00
0.00
-
-
 
c. IMPORT (Capital Goods including procurement done on IUT (from SEZ) basis
     (Rs. In Crores)
Year/Period Figures as
per APR
Figures as per
Trade Data
Difference
if any
Reasons for difference
2022-23
9.82
 
5.33
4.50
Unit has considered additional value of Rs. 4.50 Crores
for 04 BOW as per out of charge date.
2023-24
27.65
 
27.73
-0.09
Difference of Rs. 0.09 Crores due to USD conversion

2024-25
45.56
 
45.56
0.00
No difference
 
(D) Bond cum Legal Undertaking (BLUT)                
1
Value 
of 
BLUT 
Executed 
(Duty
foregone) 
(including 
CG 
/ 
Raw
Material / Services)
 
Value of Additional BLUT executed
Year –
 
BLUT Amount-
 
 
Value of Additional BLUT executed
Year -
 
BLUT Amount-
 
 
 
Value of Additional BLUT executed
Year -
 
BLUT Amount-
 
 
Total Value of BLUT executed in
Crores:
 
 
 
SEEPZ/NEWSEZ/GIGAPLEX-THANE/ASPL/04/2015-
16/VOL-II/18062 dt 01-Nov-2021.
 
Rs. 162.48 Crores
 
 
SEEPZ/NEWSEZ/GIGAPLEX-THANE/ASPL/04/2015-
16/VOL-III/14507 dt 06-11-2023
 
 
Rs. 15.76 Crores
 
 
 
SEEPZ/NEWSEZ/GIGAPLEX-THANE/ASPL/04/2015-
16/VOL-II/14646 dt 18-12-2025
 
 
Rs. 24.87
 
 
Total: Rs.

EEPZ/NEWSEZ/GIGAPLEX-THANE/ASPL/04/2015-
16/VOL-III/14507 dt 06-11-2023
 
 
Rs. 15.76 Crores
 
 
 
SEEPZ/NEWSEZ/GIGAPLEX-THANE/ASPL/04/2015-
16/VOL-II/14646 dt 18-12-2025
 
 
Rs. 24.87
 
 
Total: Rs. 203.11 Crores
2
Total Duty foregone on goods &
Services procured (Category wise
BLUT value utilized separately for
imported and indigenous goods and
services) This should be based on
BLUT worksheet which provides for
estimated value and duty foregone
separately 
for 
each 
category 
of
 
FY
Goods (imported
and indigenous)
Rs. in Crores
Services (Rs. in
Crores)
2021-22
5.53
0.00

procurement.
2022-23
1.36
0.07
2023-24
7.12
13.06
2024-25
10.33
123.13
Total
24.35
136.26
3
Has the unit procured goods and or
services 
without 
having 
sufficient
balance in their BLUT?
If yes,
Month & Year when the BLUT was
Exhausted
Details of the Consignments and Total
Value of Goods procured without
having sufficient or nil balance in
BLUT.
 
 
 
 
NO
4
Employment made as on date (As on
end of block period / year up to which
monitoring is being done) (March
2024)
Gender
As per LOA (Form
F)
As on 31.03.2025
Men
3,955
5,886
Women
2,823
5,793
Total
6,778
11,679
 
 
 
 
 
  
 
E
Details of pending Foreign Remittance
beyond Permissible period, if any
To cross-check the same and verify
whether necessary permission from
AD Bank / RBI has been obtained.
NO
*
Details of pending Foreign Remittance
beyond permissible period, if any (As on
31st March 2025)
To cross-check the same and verify
whether necessary permission from AD
Bank/RBI has been obtained.
NO
F (a)
Whether all SOFTEX has been filed for

d permissible period, if any (As on
31st March 2025)
To cross-check the same and verify
whether necessary permission from AD
Bank/RBI has been obtained.
NO
F (a)
Whether all SOFTEX has been filed for
the said period. If not, details thereof.
SO to also check whether unit has
obtained SOFTEX Condonation from DC
office / RBI and if approved, whether they
have filed such pending SOFTEX.
YES, all the SOFTEX forms are filed up to March
2025.
 
 
(b)
Whether all SOFTEX has been certified, if
so till which month has the same been
certified. If not, provide details of the
SOFTEX and reasons for pendency.
YES, the unit declared that it has filed all the SOFTEX
forms up to March 2025.
(c)
Whether unit has filed any request for
Cancellation of SOFTEX?
NO
G
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, but revenue received in foreign currency.
FY
INR (in crores)
2020-21
42.03
2021-22
48.09

in INR in r/o IT/ITES Unit during
the period.
If yes, details thereof (year wise details to
be provided)
YES, but revenue received in foreign currency.
FY
INR (in crores)
2020-21
42.03
2021-22
48.09

2022-23
43.43
2023-24
26.04
H
SO to verify and certify whether the unit
has updated the BLUT ledger module in
SEZ Online.
YES
I
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
FY
Scrap INR (in crores)
 
2021-22
1.66
2022-23
0.16
2023-24
0.99
2024-25
1.55
J
Is 
the 
unit 
sharing 
any 
of 
their
infrastructures with other units or are they
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
K
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, they have uploaded all the DSPF for the FY
2021-22 to 2024-25 in SEZ Online system and
approved the same. There are no pending DSPF to be
uploaded for the above-mentioned FY years.
L
Whether 
unit 
has 
filed 
all 
DTA
procurement w.r.t.

e FY
2021-22 to 2024-25 in SEZ Online system and
approved the same. There are no pending DSPF to be
uploaded for the above-mentioned FY years.
L
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
M
Details of the request IDs pending for
OOC in respect of DTA procurement on
the date of submission of monitoring
report
NIL

N
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-free
goods / services for setting up such
facility?
If yes, whether unit has discharged such
duty / tax benefit availed? Details to be
given including amount of duty / tax
recovered or yet to be recovered
YES
 
No, they declared that they have not availed any duty
exempted goods/services for setting up such facility.
 
 
NA
P
Whether any violation of any of the
provisions of law has been noticed /
observed by the Specified Officer during
the period under monitoring
NO
 
 
 
  
Findings
1.
This is 3 years’ performance scrutiny (2022-23 to 2024-25) of the 2 nd Block period.
(Block period calculated from FY 2016-17 as their DCP is 04.04.2016)
2.
i. The unit has achieved export revenue of Rs. 904.15/- Crores as against projected
export of Rs. 556.30/- i.e. 162.53% during the period for FY 2022-23.
ii. The unit has achieved export revenue of Rs. 1,108.28/- Crores as against projected
export of Rs. 556.30/- i.e.

inst projected
export of Rs. 556.30/- i.e. 162.53% during the period for FY 2022-23.
ii. The unit has achieved export revenue of Rs. 1,108.28/- Crores as against projected
export of Rs. 556.30/- i.e. 199.22% during the period FY 2023-24.
​iii. The unit has achieved export revenue of Rs. 1,340.28/- Crores as against projected
export of Rs. 593.49/- i.e. 225.83% during the period FY 2024-25.
3.
Cumulative Net Foreign Exchange Rs. 1,619.86/- Crores is positive for FY 2022-23.
Cumulative Net Foreign Exchange Rs. 2,696.21/- Crores is positive for FY 2023-24.
Cumulative Net Foreign Exchange Rs. 4,014.27/- Crores is positive for FY 2024-25.
4.
The values mentioned in the APRs w.r.t. import of Capital Goods (10 years including this
yr) (4(B)(i)) for the FYs 2022-23 to 2024-25 pertains to one year values rather than 10
years’.
5.
There is no CRA Objection pending to be looked into.
6.
There is no SCN Pending.
7.
APRs for the FY 2022-23 to 2024-25 have been submitted and filed within the prescribed
time.
8.
All SOFTEXs have been filed and certified.
9.
All DSPFs have been certified.
e. Recommendation: 
The proposal of the Unit is based on the Final Scrutiny Report in terms of Rule 54 of SEZ Rules, 2006, submitted
to the Approval Committee for consideration.
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