IN FORCE SEZ / EOU / FTWZ

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

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सीÜज़ ͪवशेष आͬथ[क ¢ेğ SEEPZ SPECIAL ECONOMIC ZONE

अंधेरȣ (पूव[), मुंबई ANDHERI (EAST), MUMBAI

                                    काय[सूची के ͧलए

AGENDA FOR मेसस[ माइंडèपेस ǒबजनेस पाÈस[ Ĥाइवेट ͧलͧमटेड 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. MINDSPACE BUSINESS PARKS 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, एसईईपीजेड-एसईजेड कȧ अÚय¢ता मɅ मेसस[ माइंडèपेस ǒबजनेस पाÈस[ Ĥाइवेट ͧलͧमटेड-एसईजेड 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. Mindspace Business Parks 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[ गेÞस हेãथकेयर सॉãयूशंस Ĥाइवेट ͧलͧमटेड (LOA- 03)के संबंध मɅ Ǔनदेशकɉ/भागीदारɉ कȧ सूची मɅ पǐरवत[न हेतु आवेदन Application for change in list of directors/ partners in respect of M /s. GeBBS Healthcare Solutions Private Limited (LOA-03) काय[सूची मद Đमांक 03:- Agenda Item No. 03: - मेसस[ गेÞस हेãथकेयर सॉãयूशंस Ĥाइवेट ͧलͧमटेड (LOA- 42)के संबंध मɅ Ǔनदेशकɉ/भागीदारɉ कȧ सूची मɅ पǐरवत[न हेतु आवेदन Application for change in list of directors/ partners in respect of M /s. GeBBS Healthcare Solutions Private Limited (LOA-42) काय[सूची मद Đमांक 04:- Agenda Item No. 04: - मेसस[ गेÞस हेãथकेयर सॉãयूशंस Ĥाइवेट ͧलͧमटेड (LOA- 33) के संबंध मɅ Ǔनदेशकɉ/भागीदारɉ कȧ सूची मɅ पǐरवत[न हेतु आवेदन Application for change in list of directors/ partners in respect of M /s. GeBBS Healthcare Solutions Private Limited (LOA-33) काय[सूची मद Đमांक 05:- Agenda Item No. 05: - मेसस[ गेÞस हेãथकेयर सॉãयूशंस Ĥाइवेट ͧलͧमटेड (LOA- 58) के संबंध मɅ Ǔनदेशकɉ/भागीदारɉ कȧ सूची मɅ पǐरवत[न हेतु आवेदन Application for change in list of directors/ partners in respect of M /s. GeBBS Healthcare Solutions Private Limited (LOA-58) काय[सूची मद Đमांक 06:- Agenda Item No. 06: - मेसस[ एल एंड टȣ टेÈनोलॉजी सͪव[सेज ͧलͧमटेड (एलओए- 18) के Ĥदश[न कȧ Ǔनगरानी Application for Monitoring of Performance of M /s. L & T Technology Services Limited (LOA-18) काय[सूची मद Đमांक 07:- Agenda Item No.

एंड टȣ टेÈनोलॉजी सͪव[सेज ͧलͧमटेड (एलओए- 18) के Ĥदश[न कȧ Ǔनगरानी Application for Monitoring of Performance of M /s. L & T Technology Services Limited (LOA-18) काय[सूची मद Đमांक 07:- Agenda Item No. 07: - मेसस[ एल एंड टȣ टेÈनोलॉजी सͪव[सेज ͧलͧमटेड (एलओए-

के Ĥदश[न कȧ Ǔनगरानी Application for Monitoring of Performance of M /s. L & T Technology Services Limited (LOA-50) काय[सूची मद Đमांक 08:- Agenda Item No. 08: - मेसस[ एल एंड टȣ टेÈनोलॉजी सͪव[सेज ͧलͧमटेड (एलओए-
के Ĥदश[न कȧ Ǔनगरानी Application for Monitoring of Performance of M /s. L & T Technology Services Limited (LOA-03)

मेसस माइंड पेस िबजनेस पाक ाइवेट लिमटेड - सेज, ऐरोली, नवी मुंबई के े िवशेष िवशेष आ थक े के लए अनुमोदन सिम%त क' 140व( बैठक का कायवृ-, िवकास आयु., सी/ज़-सेज क' अ1यता म2 22.01.2026 को स3मेलन क, ि4तीय तल, िवकास आयु. का कायालय, सी/ज़-सेज़, अंधेरी (पूव), मुंबई म2 आयो7जत िकया गया। Minutes of 140th Meeting of the Approval Committee for Sector Specific Special Economic Zone of M/s. Mindspace Business Parks Pvt. Ltd. - SEZ, Airoli, Navi Mumbai, under the Chairmanship of Development Commissioner, SEEPZ-SEZ held on 22.01.2026, at Conference Hall, 2nd Floor, The Office of the Development Commissioner, SEEPZ-SEZ, Andheri (East), Mumbai

Name of the SEZ : M /s. Mindspace Business Parks Pvt.

Name of the SEZ : M /s. Mindspace Business Parks Pvt. Ltd. 2. Sector : IT/ITES 3. Meeting No. : 140th 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 सी/ज़-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 अ%तBर. डीजीएफटी, मुंबई के नािमत Nominee of the Additional DGFT, Mumbai 4 ी बीर2C Dसह Shri Birender Singh उप आयु., सीमा शुFक Deputy Commissioner of Customs सीमा शुFक आयु., जनरल, एयर कागG, सहार के नािमती Nominee of Commissioner of Customs, General, Air Cargo, Sahar 5 ीमती पूनम दराडे Smt. Poonam Darade उHोग उपिनदेशक Deputy Director of Industries डीसी इंड टIीज, महाराJI सरकार के नािमती Nominee of DC Industries, Government of Maharashtra 6 ी. संदीप डी. भोसले Shri. Sandip D. Bhosale उप िवकास आयु. Deputy Development Commissioner सी/ज़-सेज़ SEEPZ –SEZ 7 ीमती ; मता ना;3बयार Smt. Smitha Nambiar िविनLदJ अ%धकारी Specified Officer माइंड पेस–सेज़ MINDSPACE –SEZ 8 ी जय मनोज शाह Shri.

sale उप िवकास आयु. Deputy Development Commissioner सी/ज़-सेज़ SEEPZ –SEZ 7

ीमती ; मता ना;3बयार Smt. Smitha Nambiar िविनLदJ अ%धकारी Specified Officer माइंड पेस–सेज़ MINDSPACE –SEZ 8 ी जय मनोज शाह Shri. Jay Manoj Shah िविनLदJ अ%धकारी Specified Officer सी/ज़-सेज़ SEEPZ –SEZ

          बैठक म2 सहायता और सुचाO कामकाज के लए >ी

राहुल PशवQणगोल, एडीसी (Sयू एसईजेड), >ी जय दीप, एडीसी (Sयू एसईजेड), >ी सुदशन Tशदे, एडीसी (Sयू एसईजेड) >ी अमन कुमार शमा एडीसी (Sयू एसईज़ेड) और >ी पलाश शंकर, एडीसी (Sयू 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 संUया 01: - िदनांक 25.11.2025 को आयो7जत 139व( बैठक के कायवृ- क' पुिJ।

Agenda Item No. 01: - Confirmation of Minutes of the 139th Meeting held on 25.11.2025.

  िदनांक 25.11.2025 को आयो7जत 139व( बैठक के कायवृ-

क' सवस3म%त से पुिJ क' गई।

    The Minutes of the 139th Meeting held on

25.11.2025 were confirmed with consensus.

कायसूची मद संUया 02: - मेसस एल एंड टी टेVनोलॉजी सLवसेज लिमटेड (एलओए-18) के संबंध म2 िनदेशक=/भागीदार= क' सूची म2 पBरवतन हेतु आवेदन

Agenda Item No. 02: - Application for change in list of directors/ partners in respect of M /s. L & T Technology Services Limited (LOA-18)

संबंध म2 िनदेशक=/भागीदार= क' सूची म2 पBरवतन हेतु आवेदन

Agenda Item No. 02: - Application for change in list of directors/ partners in respect of M /s. L & T Technology Services Limited (LOA-18)

Details of the Directors of M /s. L & T Technology Services Limited (LOA-18): -

Existing List of Directors Sr. No. Name Designation Date of Appointment 1 Mr. Sekharipuram Narayanan Subrahmanyan Non-Executive Chairman 10/01/2015 2 Mr. Amit Chadha CEO & Managing Director 01/02/2015 3 Mr. Abhishek Sinha Executive Director & President, Medical, Smart World & Functions 18/10/2019 4 Mr. Alind Saxena Mobility & Tech 26/04/2023 5 Dr. Keshab Panda Non-Executive Director 14/06/2012 6 Mr. Narayanan Kumar Independent Director 15/07/2016 7 Mr. Sudip Banerjee 21/01/2016 8 Ms. Apurva Purohit 11/12/2019 9 Mr. Chandrasekaran Ramakrishnan 19/10/2020 10 Mr. Luis Miranda 19/10/2021 11 Ms. Aruna Sundararajan 26/04/2023

Proposed List of Directors and change in the composition of board Sr. No. Name Designation Date of Appointment 1 Mr. Sekharipuram Narayanan Subrahmanyan Non-Executive Chairman 10/01/2015 2 Mr. Amit Chadha CEO & Managing Director 01/02/2015 3 Mr. Alind Saxena Mobility & Tech 26/04/2023 4 Dr. Keshab Panda 14/06/2012 5 Mr. Narayanan Kumar 15/07/2016 6 Mr. Sudip Banerjee 21/01/2016 7 Ms. Apurva Purohit 11/12/2019 8 Mr. Chandrasekaran Ramakrishnan 19/10/2020 9 Mr. Luis Miranda 19/10/2021 10 Ms. Aruna Sundararajan 26/04/2023 *There is change in the list of Directors.

21/01/2016 7 Ms. Apurva Purohit 11/12/2019 8 Mr. Chandrasekaran Ramakrishnan 19/10/2020 9 Mr. Luis Miranda 19/10/2021 10 Ms. Aruna Sundararajan 26/04/2023 *There is change in the list of Directors.

िनणय :- िवचार-िवमश के बाद, सिम%त ने वाPणYय एवं उHोग मं ालय के िनदZश संUया 109 िदनांक 18.10.2021 के अनुसार और उ. िनदZश म2 उ7[खत शत] के अनुपालन के अधीन, मेसस एल एंड टी टेVनोलॉजी सLवसेज लिमटेड (एलओए-18) के अपनी कंपनी के िनदेशक मंडल क' संरचना म2 पBरवतन के ताव को मंजूरी दे दी।

Decision: - After deliberation, the Committee approved the proposal of L & T Technology Services Limited (LOA-18) for change in composition of Board of Directors of their company in terms of Ministry of Commerce & Industry Instruction No. 109 dated 18.10.2021 and subject to compliance of the conditions mentioned in the said Instruction. कायसूची मद संUया 03: - मेसस एल एंड टी टेVनोलॉजी सLवसेज लिमटेड (एलओए-03) के संबंध म2 िनदेशक=/भागीदार= क' सूची म2 पBरवतन हेतु आवेदन

Agenda Item No. 03: - Application for change in list of directors/ partners in respect of M /s. L & T Technology Services Limited (LOA-03)

संबंध म2 िनदेशक=/भागीदार= क' सूची म2 पBरवतन हेतु आवेदन

Agenda Item No. 03: - Application for change in list of directors/ partners in respect of M /s. L & T Technology Services Limited (LOA-03)

Details of the Directors of M /s. L & T Technology Services Limited (LOA-03): -

Existing List of Directors Sr. No. Name Designation Date of Appointment 1 Mr. Sekharipuram Narayanan Subrahmanyan Non-Executive Chairman 10/01/2015 2 Mr. Amit Chadha CEO & Managing Director 01/02/2015 3 Mr. Abhishek Sinha Medical, Smart World & Functions 18/10/2019 4 Mr. Alind Saxena Mobility & Tech 26/04/2023 5 Dr. Keshab Panda 14/06/2012 6 Mr. Narayanan Kumar 15/07/2016 7 Mr. Sudip Banerjee 21/01/2016 8 Ms. Apurva Purohit 11/12/2019 9 Mr. Chandrasekaran Ramakrishnan 19/10/2020 10 Mr. Luis Miranda 19/10/2021 11 Ms. Aruna Sundararajan 26/04/2023

21/01/2016 7 Ms. Apurva Purohit 11/12/2019 8 Mr. Chandrasekaran Ramakrishnan 19/10/2020 9 Mr. Luis Miranda 19/10/2021 10 Ms. Aruna Sundararajan 26/04/2023 *There is change in the list of Directors.

िनणय :- िवचार-िवमश के बाद, सिम%त ने वाPणYय एवं उHोग मं ालय के िनदZश संUया 109 िदनांक 18.10.2021 के अनुसार और उ. िनदZश म2 उ7[खत शत] के अनुपालन के अधीन, मेसस एल एंड टी टेVनोलॉजी सLवसेज लिमटेड (एलओए-03) के अपनी कंपनी के िनदेशक मंडल क' संरचना म2 पBरवतन के ताव को मंजूरी दे दी।

Decision: - After deliberation, the Committee approved the proposal of L & T Technology Services Limited (LOA-03) for change in composition of Board of Directors of their company in terms of Ministry of Commerce & Industry Instruction No. 109 dated 18.10.2021 and subject to compliance of the conditions mentioned in the said Instruction. कायसूची मद संUया 04: - मेसस एल एंड टी टेVनोलॉजी सLवसेज लिमटेड (एलओए-50) के संबंध म2 िनदेशक=/भागीदार= क' सूची म2 पBरवतन हेतु आवेदन

Agenda Item No. 04: - Application for change in list of directors/ partners in respect of M /s. L & T Technology Services Limited (LOA-50)

संबंध म2 िनदेशक=/भागीदार= क' सूची म2 पBरवतन हेतु आवेदन

Agenda Item No. 04: - Application for change in list of directors/ partners in respect of M /s. L & T Technology Services Limited (LOA-50)

Details of the Directors of M /s. L & T Technology Services Limited (LOA-50): -

Existing List of Directors Sr. No. Name Designation Date of Appointment 1 Mr. Sekharipuram Narayanan Subrahmanyan Non-Executive Chairman 10/01/2015 2 Mr. Amit Chadha CEO & Managing Director 01/02/2015 3 Mr. Abhishek Sinha Medical, Smart World & Functions 18/10/2019 4 Mr. Alind Saxena Mobility & Tech 26/04/2023 5 Dr. Keshab Panda 14/06/2012 6 Mr. Narayanan Kumar 15/07/2016 7 Mr. Sudip Banerjee 21/01/2016 8 Ms. Apurva Purohit 11/12/2019 9 Mr. Chandrasekaran Ramakrishnan 19/10/2020 10 Mr. Luis Miranda 19/10/2021 11 Ms. Aruna Sundararajan 26/04/2023

िनणय :- िवचार-िवमश के बाद, सिम%त ने वाPणYय एवं उHोग मं ालय के िनदZश संUया 109 िदनांक 18.10.2021 के अनुसार और उ.

021 10 Ms. Aruna Sundararajan 26/04/2023 *There is change in the list of Directors.

िनणय :- िवचार-िवमश के बाद, सिम%त ने वाPणYय एवं उHोग मं ालय के िनदZश संUया 109 िदनांक 18.10.2021 के अनुसार और उ. िनदZश म2 उ7[खत शत] के अनुपालन के अधीन, मेसस एल एंड टी टेVनोलॉजी सLवसेज लिमटेड (एलओए-50) के अपनी कंपनी के िनदेशक मंडल क' संरचना म2 पBरवतन के ताव को मंजूरी दे दी।

Decision: - After deliberation, the Committee approved the proposal of L & T Technology Services Limited (LOA-50) for change in composition of Board of Directors of their company in terms of Ministry of Commerce & Industry Instruction No. 109 dated 18.10.2021 and subject to compliance of the conditions mentioned in the said Instruction.

कायसूची मद संUया 05: - मेसस 7सिटयसटेक हेFथकेयर टेVनोलॉजी ाइवेट लिमटेड (एलओए-10) के दशन क' िनगरानी

Agenda Item No. 05:

Monitoring of performance of M/s. CitiusTech Healthcare Technology Private Limited. (LOA-10)

सेज़/सेरीन-ठाणे/(10)/एलओए-10/2009-10/ ( 2 8 ) / 4 0 8 िदनांक 24.02.2010 (मूल एलओए)

SEZ/SERENE-THANE/(10)/LOA-10/2009- 10/(28)/408 dated 24.02.2010 (Original LOA) वष 2022-23 से 2024-25 के लए वाLषक िन^पादन Bरपोट इकाई 4ारा तुत क' गई। इकाई ने िव- वष 2020-21 to 2024-25 के लए संचयी आधार पर 1,629.27/- करोड़ `पये क' सकाराaमक शुb िवदेशी मुCा अcजत 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. 1,629.27/- Crores on cumulative basis for the FYs 2020-21 to 2024-25.

िनणय: - िवचार-िवमश के बाद, सिम%त ने एसईजेड िनयम, 2006

mitted by the unit. The unit has achieved positive NFE of Rs. 1,629.27/- Crores on cumulative basis for the FYs 2020-21 to 2024-25.

िनणय: - िवचार-िवमश के बाद, सिम%त ने एसईजेड िनयम, 2006 के िनयम 54 के संदभ म2 माइंड पेस-एसईजेड म2 ; थत मेसस 7सिटयसटेक हेFथकेयर टेVनोलॉजी ाइवेट लिमटेड (एलओए-10) के दशन पर 1यान िदया। इकाई ने िव- वष 2020- 21 से 2024-25 के लए संचयी आधार पर 1,629.27/- करोड़ `पये क' सकाराaमक शुb िवदेशी मुCा अcजत क' है।

Decision: - After deliberation, the Committee noted the performance of the M/s. CitiusTech Healthcare Technology Private Limited. (LOA- 10) located at Mindspace-SEZ in terms of Rule 54 of SEZ Rules, 2006. The unit has achieved positive NFE of R s . 1,629.27/- Crores on cumulative basis for the FYs 2020-21 to 2024-25.

बैठक अ1य को धSयवाद ताव के साथ संपd 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 17:16:59 IST % DSUnknown q 1 G 1 g 0.1 0 0 0.1 9 0 cm 0 J 0 j 4 M []0 d 1 i 0 g 313 292 m 313 404 325 453 432 529 c 478 561 504 597 504 645 c 504 736 440 760 391 760 c 286 760 271 681 265 626 c 265 625 l 100 625 l 100 828 253 898 381 898 c 451 898 679 878 679 650 c 679 555 628 499 538 435 c 488 399 467 376 467 292 c 313 292 l h 308 214 170 -164 re f 0.44 G 1.2 w 1 1 0.4 rg 287 318 m 287 430 299 479 406 555 c 451 587 478 623 478 671 c 478 762 414 786 365 786 c 260 786 245 707 239 652 c 239 651 l 74 651 l 74 854 227 924 355 924 c 425 924 653 904 653 676 c

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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 139th Meeting held on 25-11-2025 Agenda Item No. 02 Application for change in list of directors/ partners(M /s. L & T Technology Services Limited (LOA-18)) Letter dated 05.02.2026 issued to the unit. Agenda Item No. 03 Application for change in list of directors/ partners(M /s. L & T Technology Services Limited (LOA-03)) Letter dated 05.02.2026 issued to the unit. Agenda Item No. 04 Application for change in list of directors/ partners(M /s. L & T Technology Services Limited (LOA-50)) Letter dated 05.02.2026 issued to the unit. Agenda Item No. 05 Application for Monitoring of Performance(M/s. CitiusTech Healthcare Technology Private Limited. (LOA-10)) Letter dated 05.02.2026 issued to the unit.

.02.2026 issued to the unit. Agenda Item No. 05 Application for Monitoring of Performance(M/s. CitiusTech Healthcare Technology Private Limited. (LOA-10)) Letter dated 05.02.2026 issued to the unit.

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA,

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal : Proposal of M /s. GeBBS Healthcare Solutions Private Limited (LOA-03) for change in the list of Board of Directors and change in the shareholding pattern due to subdivision of the existing equity shares, increase in the authorized Share Capital of the Company and allotment of the bonus shares to the existing equity shares holders. b. Specific Issue on which decision of AC is required: -
Approval for change in the list of Board of Directors of the Company and shareholding pattern of the Company c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- MOC&I Instruction No. 109 of MOC&I dated 18.10.2021.

     MOC&I Instruction No. 109 dated 18.10.2021 states that: “ In suppression of Instruction No.

2006/Instruction/
Notification :- MOC&I Instruction No. 109 of MOC&I dated 18.10.2021.

     MOC&I Instruction No. 109 dated 18.10.2021 states that: “ In suppression of Instruction No. 89 dated

17.05.2018 of their Department on the subject cited above and in exercise of provisions of Section 10(10) of the SEZ Act, 2005, it is hereby conveyed that the guidelines for approval in the cases of reorganization including change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, change of Directors, etc of SEZ Developers/Co-Developers as well as SEZ unit shall be as follows. “ Re-organization including change of name, change of shareholding pattern, business transfer arrangement, court approved mergers and demergers, change of constitution, change of Directors etc. may be undertaken by Unit Approval Committee concerned subject to condition that the Developer/Co-Developer/Units shall not opt out or exit out of the Special Economic Zone and continues to operate as a going concern. All liabilities of the Developer/Co-Developer will remain unchanged on such re-organization.” d. Other Information: - 1. Name of the Unit M /s. GeBBS Healthcare Solutions Private Limited. (LOA-03) 2. Location of the Unit Unit No. 1, 1st Office Level, Bldg No. 03, Mindspace Business Parks Pvt. Ltd.-SEZ, Airoli, Navi Mumbai-400708 3. LOA No. & Date SEZ/SERENE/ (03)/ LOA-03/2008-09/ (16)/696, dated 10.02.2009 4. Item of Manufacture/Service IT Enabled Services: a. Revenue Accounting (Receivable) b.

EZ, Airoli, Navi Mumbai-400708 3. LOA No. & Date SEZ/SERENE/ (03)/ LOA-03/2008-09/ (16)/696, dated 10.02.2009 4. Item of Manufacture/Service IT Enabled Services: a. Revenue Accounting (Receivable) b. Medical Transcription c. Insurance Claim Processing d. Data Processing e. Back Office Operations 5. Date of Commencement 10.08.2009 6. Validity of LOA 09.08.2029

Details of the Directors of M /s. GeBBS Healthcare Solutions Pvt. Ltd. Existing List of Directors Sr. No. Name of the Person Designation Date of Appointment 1. MILIND RAMAN GODBOLE CEO &Managing Director 01.04.2013 2. AKSHAT BABBAR Non-executive Director 03.12.2018 3. VIJAY MUKUND KUMAR RAGHAVAN 19.11.2024 4. HARI GOPALAKRISHNAN 19.11.2024 5. ANIL KUMAR CHANANA Independent Non-executive Director 28.02.2025 6. SANJAY JALONA 05.06.2025 7. DEBRA ANN POLISHOOK 05.06.2025

Proposed List of Directors and change in the composition of board Sr. No. Name of the Person Designation Date of Appointment 1. 01.04.2013 2. AKSHAT BABBAR 03.12.2018 3. VIJAY MUKUND KUMAR RAGHAVAN 19.11.2024 4. HARI GOPALAKRISHNAN 19.11.2024 5. ANIL KUMAR CHANANA Director 28.02.2025 6. SANJAY JALONA 05.06.2025 7. DEBRA ANN POLISHOOK Independent Non-Executive Director 05.06.2025 8. JOHN ROGER DAVIS Director 10.11.2025 *There is change in the list of Directors.

division of Equity shares of face value of Rs. 10/- each fully paid to face value of Rs. 5/- each fully paid. Equity shares of face value of Rs. 10/- each fully paid Existing shareholding pattern Sr. No. Name of the shareholder Number of Equity Shares Percentage of shareholding 1. Citron Investments Limited, Suite 504, 5th Floor, St James Court, Port Louis 11328, Mauritius 32,15,171 99.99997% 2. Mr. Milind Godbole, D 1203, Lake Lucerene, Lake Homes Phase 3, Powai, Mumbai, Maharashtra- 400076, India 1 0.00003% TOTAL 32,15,172 100%

Equity shares of face value of Rs. 10/- each fully paid is sub divided in to face value of Rs. 5/- each fully paid Proposed change in the shareholding pattern Sr. No. Percentage of shareholding 1. 3rd Floor, 355 Nex, Rue du Savoir, Cybercity, Ebene 72201, Mauritius 64,30,342 99.99997% 2. Powai, Mumbai, Maharashtra- 400076, India 2

0.00003% TOTAL 64,30,344 100%

B. Increase in the authorized Share Capital of the Company. This is to inform that Authorized Share Capital of the company has increased from Rs. 8,00,00,000 to Rs. 5,00,00,00,000

C. Allotment of fully paid bonus Equity shares to the existing equity shareholders. Sr. No. Percentage of shareholding 1. Mauritius 64,30,342 99.99997% 2. 400076, India 2

0.00003% TOTAL 64,30,344 100%

The shareholding pattern of the company is proposed to be changed as follows: Allotment of 80 fully paid bonus Equity shares of face value of Rs. 5/- each to each existing equity shares. Sr. No. Percentage of shareholding 1. Mauritius 52,08,57,702 99.99997%

hanged as follows: Allotment of 80 fully paid bonus Equity shares of face value of Rs. 5/- each to each existing equity shares. Sr. No. Percentage of shareholding 1. Mauritius 52,08,57,702 99.99997%

400076, India 162 0.00003% TOTAL 52,08,57,864 100%

*There is change in the shareholding pattern of the Company. The unit has submitted following documents/Information:

List of Existing Board of Directors
List of Proposed change in Board of Directors (Ms. Debra Ann Polishook had been redesignated from Professional Non-executive director to Independent Non-executive Director vide BR dated 01.08.2025 and John Roger Davis has been appointed as Independent Non-Executive Director)
Copy of Form DIR-12 along with the Challan filed with ROC for redesignation of Ms. Debra Ann Polishook
Board Resolution dt. 01.08.2025 towards redesignation of Ms. Debra Ann Polishook
Copy of Form DIR-12 along with challan filed with ROC for appointment of Mr. John Roger Davis
Board Resolution dt 10.11.2025 towards appointment of Mr. John Roger Davis
CA certified list of Directors
Undertaking in terms of Instruction No. 109 dated 18.10.2021
Existing Shareholding Pattern
Shareholding pattern proposed to be changed
Copy of Form SH-7 with its payment challan
Copy of members resolutions dt 18.10.2025 towards subdivision of Equity shares
CA Certified shareholding pattern
Copy of members resolution dt. 18.10.2025 towards increase in the authorized Shares capital of the company
Existing shareholding pattern of the company in terms of equity shares

g pattern 14. Copy of members resolution dt. 18.10.2025 towards increase in the authorized Shares capital of the company 15. Existing shareholding pattern of the company in terms of equity shares 16. Proposed change in the shareholding pattern in terms of equity shares 17. Copy of Form PAS-3 with its payment challan & 18. Copy of Board Resolution dt 24.11.2025 towards allotment of bonus shares e. Recommendation: Proposal of M /s. GeBBS Healthcare Solutions Pvt. Ltd. (LOA-03) located at Mindspace Business Parks Pvt. Ltd. – SEZ Airoli, Navi Mumbai for change in Composition of Board of Directors & Change in the Shareholding Pattern of the Company in terms of MoC&I Instruction No. 109 dated 18.10.2021 is submitted before the Approval Committee for consideration.

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA,

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal : Proposal of M /s. GeBBS Healthcare Solutions Private Limited (LOA-42) for change in the list of Board of Directors and change in the shareholding pattern due to subdivision of the existing equity shares, increase in the authorized Share Capital of the Company & allotment of the bonus shares to the existing equity shares holders. b. Specific Issue on which decision of AC is required: -
Approval for change in the list of Board of Directors of the Company and shareholding pattern of the Company. c.

ting equity shares holders. b. Specific Issue on which decision of AC is required: -
Approval for change in the list of Board of Directors of the Company and shareholding pattern of the Company. c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- MOC&I Instruction No. 109 of MOC&I dated 18.10.2021.

MOC&I Instruction No. 109 dated 18.10.2021 states that: “ In suppression of Instruction No. 89 dated 17.05.2018 of their Department on the subject cited above and in exercise of provisions of Section 10(10) of the SEZ Act, 2005, it is hereby conveyed that the guidelines for approval in the cases of reorganization including change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, change of Directors, etc. of SEZ Developers/Co-Developers as well as SEZ unit shall be as follows. “ Re-organization including change of name, change of shareholding pattern, business transfer arrangement, court approved mergers and demergers, change of constitution, change of Directors etc. may be undertaken by Unit Approval Committee concerned subject to condition that the Developer/Co-Developer/Units shall not opt out or exit out of the Special Economic Zone and continues to operate as a going concern. All liabilities of the Developer/Co-Developer will remain unchanged on such re-organization.” d. Other Information: - 1. Name of the Unit M /s. GeBBS Healthcare Solutions Private Limited. (LOA-42) 2. Location of the Unit Unit No. 301, 3rd Office Level, Bldg No.

nged on such re-organization.” d. Other Information: - 1. Name of the Unit M /s. GeBBS Healthcare Solutions Private Limited. (LOA-42) 2. Location of the Unit Unit No. 301, 3rd Office Level, Bldg No. 05 & 06, Mindspace Business Parks Pvt. Ltd.-SEZ, Thane Belapur Road, Airoli, Navi Mumbai-400708 3. LOA No. & Date SEEPZ/NEW-SEZ/SERENE-THANE/42/2014- 15/5849 dated 15.05.2014 4. Item of Manufacture/Service IT Enabled Services: A. Revenue Accounting (Receivable) B. Medical Transcription C. Insurance Claim Processing D. Data Processing E. Back Office Operations 5. Date of Commencement 01.04.2015 6. Validity of LOA 31.03.2030

Details of the Directors of M /s. GeBBS Healthcare Solutions Pvt. Ltd. Existing List of Directors Sr. No. Name of the Person Designation Date of Appointment 1. 01.04.2013 2. AKSHAT BABBAR 03.12.2018 3. VIJAY MUKUND KUMAR RAGHAVAN 19.11.2024 4. HARI GOPALAKRISHNAN 19.11.2024 5. ANIL KUMAR CHANANA Director 28.02.2025 6. SANJAY JALONA 05.06.2025 7. DEBRA ANN POLISHOOK 05.06.2025

Proposed List of Directors and change in the composition of board Sr. No. Name of the Person Designation Date of Appointment 1. 01.04.2013 2. AKSHAT BABBAR 03.12.2018 3. VIJAY MUKUND KUMAR RAGHAVAN 19.11.2024 4. HARI GOPALAKRISHNAN 19.11.2024 5. ANIL KUMAR CHANANA Director 28.02.2025 6. SANJAY JALONA 05.06.2025 7. DEBRA ANN POLISHOOK Director 05.06.2025 8. JOHN ROGER DAVIS Director 10.11.2025 *There is change in the list of Directors.

Details of the shareholding pattern of M /s. GeBBS Healthcare Solutions Pvt. Ltd. A. Subdivision of Equity shares of face value of Rs.

Director 10.11.2025 *There is change in the list of Directors.

Details of the shareholding pattern of M /s. GeBBS Healthcare Solutions Pvt. Ltd. A. Subdivision of Equity shares of face value of Rs. 10/- each fully paid to face value of Rs. 5/- each fully paid. Equity shares of face value of Rs. 10/- each fully paid Sr. No. Percentage of shareholding 1. 504, 5th Floor, St James Court, Port Louis 11328, Mauritius 32,15,171 99.99997% 2. 400076, India 1 0.00003% TOTAL 32,15,172 100%

Equity shares of face value of Rs. 10/- each fully paid is sub divided in to face value of Rs. 5/- each fully paid

Sr. No. Percentage of shareholding 1. Mauritius 64,30,342 99.99997% 2. 400076, India 2

0.00003% TOTAL 64,30,344 100%

B. Increase in the authorized Share Capital of the Company. This is to inform that Authorized Share Capital of the company has increased from Rs. 8,00,00,000 to Rs. 5,00,00,00,000

C. Allotment of fully paid bonus Equity shares to the existing equity shareholders. Sr. No. Percentage of shareholding 1. Mauritius 64,30,342 99.99997% 2. 400076, India 2

0.00003% TOTAL 64,30,344 100%

*There is change in the shareholding pattern of the Company.

ty shares. Sr. No. Percentage of shareholding 1. Mauritius 52,08,57,702 99.99997% 2. 400076, India 162 0.00003% TOTAL 52,08,57,864 100%

*There is change in the shareholding pattern of the Company.

The unit has submitted following documents/Information:

List of Existing Board of Directors
List of Proposed change in Board of Directors (Ms. Debra Ann Polishook had been redesignated from Professional Non-executive director to Independent Non-executive Director vide BR dated 01.08.2025 and John Roger Davis has been appointed as Independent Non-Executive Director)
Copy of Form DIR-12 along with the Challan filed with ROC for redesignation of Ms. Debra Ann Polishook
Board Resolution dt. 01.08.2025 towards redesignation of Ms. Debra Ann Polishook
Copy of Form DIR-12 along with challan filed with ROC for appointment of Mr. John Roger Davis
Board Resolution dt 10.11.2025 towards appointment of Mr. John Roger Davis
CA certified list of Directors
Undertaking in terms of Instruction No. 109 dated 18.10.2021
Existing Shareholding Pattern
Shareholding pattern proposed to be changed
Copy of Form SH-7 with its payment challan
Copy of members resolutions dt 18.10.2025 towards subdivision of Equity shares
CA Certified shareholding pattern
Copy of members resolution dt. 18.10.2025 towards increase in the authorized Shares capital of the company
Existing shareholding pattern of the company in terms of equity shares
Proposed change in the shareholding pattern in terms of equity shares
Copy of Form PAS-3 with its payment challan &

Existing shareholding pattern of the company in terms of equity shares 16. Proposed change in the shareholding pattern in terms of equity shares 17. Copy of Form PAS-3 with its payment challan & 18. Copy of Board Resolution dt 24.11.2025 towards allotment of bonus shares

e. Recommendation: Proposal of M /s. GeBBS Healthcare Solutions Pvt. Ltd. (LOA-42) located at Mindspace Business Parks Pvt. Ltd. – SEZ Airoli, Navi Mumbai for change in Composition of Board of Directors & Change in the Shareholding Pattern of the Company in terms of MoC&I Instruction No. 109 dated 18.10.2021 is submitted before the Approval Committee for consideration.

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA,

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal : Proposal of M /s. GeBBS Healthcare Solutions Private Limited (LOA-33) for change in the list of Board of Directors and change in the shareholding pattern due to subdivision of the existing equity shares, increase in the authorized Share Capital of the Company & allotment of the bonus shares to the existing equity shares holders. b. Specific Issue on which decision of AC is required: -
Approval for change in the list of Board of Directors of the Company and shareholding pattern of the Company c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- MOC&I Instruction No. 109 of MOC&I dated 18.10.2021.

MOC&I Instruction No.

holding pattern of the Company c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- MOC&I Instruction No. 109 of MOC&I dated 18.10.2021.

MOC&I Instruction No. 109 dated 18.10.2021 states that: “ In suppression of Instruction No. 89 dated 17.05.2018 of their Department on the subject cited above and in exercise of provisions of Section 10(10) of the SEZ Act, 2005, it is hereby conveyed that the guidelines for approval in the cases of reorganization including change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, change of Directors, etc. of SEZ Developers/Co-Developers as well as SEZ unit shall be as follows. “ Re-organization including change of name, change of shareholding pattern, business transfer arrangement, court approved mergers and demergers, change of constitution, change of Directors etc. may be undertaken by Unit Approval Committee concerned subject to condition that the Developer/Co-Developer/Units shall not opt out or exit out of the Special Economic Zone and continues to operate as a going concern. All liabilities of the Developer/Co-Developer will remain unchanged on such re-organization.” d. Other Information: - 1. Name of the Unit M /s. GeBBS Healthcare Solutions Private Limited. (LOA-33) 2. Location of the Unit Unit No. 401, 4th Office Level, Bldg No. 05 & 06, Mindspace Business Parks Pvt. Ltd.-SEZ, Thane Belapur Road, Airoli, Navi Mumbai-400708 3. LOA No.

s Private Limited. (LOA-33) 2. Location of the Unit Unit No. 401, 4th Office Level, Bldg No. 05 & 06, Mindspace Business Parks Pvt. Ltd.-SEZ, Thane Belapur Road, Airoli, Navi Mumbai-400708 3. LOA No. & Date SEEPZ-SEZ/NEWSEZ/SERENE-THANE/33/2011- 12/1094 dated 20.01.2012 4. Item of Manufacture/Service IT Enabled Services: A. Revenue Accounting (Receivable) B. Medical Transcription C. Insurance Claim Processing D. Data Processing E. Back Office Operations 5. Date of Commencement 01.10.2013 6. Validity of LOA 30.09.2027

Proposed List of Directors and change in the composition of board Sr. No. Name of the Person Designation Date of Appointment 1. 01.04.2013 2. AKSHAT BABBAR 03.12.2018 3. VIJAY MUKUND KUMAR RAGHAVAN 19.11.2024 4. HARI GOPALAKRISHNAN 19.11.2024 5. ANIL KUMAR CHANANA Director 28.02.2025 6. SANJAY JALONA 05.06.2025 7. DEBRA ANN POLISHOOK Director 05.06.2025 8. JOHN ROGER DAVIS Director 10.11.2025 *There is change in the list of Directors.

Details of the shareholding pattern of M /s. GeBBS Healthcare Solutions Pvt. Ltd. A. Subdivision of Equity shares of face value of Rs. 10/- each fully paid to face value of Rs. 5/- each fully paid.

Equity shares of face value of Rs.

of M /s. GeBBS Healthcare Solutions Pvt. Ltd. A. Subdivision of Equity shares of face value of Rs. 10/- each fully paid to face value of Rs. 5/- each fully paid.

Equity shares of face value of Rs. 10/- each fully paid Sr. No. Percentage of shareholding 1. 504, 5th Floor, St James Court, Port Louis 11328, Mauritius 32,15,171 99.99997% 2. 400076, India 1 0.00003% TOTAL 32,15,172 100%

Equity shares of face value of Rs. 10/- each fully paid is sub divided in to face value of Rs. 5/- each fully paid Sr. No. Percentage of shareholding 1. Mauritius 64,30,342 99.99997% 2. 400076, India 2

0.00003% TOTAL 64,30,344 100%

B. Increase in the authorized Share Capital of the Company. This is to inform that Authorized Share Capital of the company has increased from Rs. 8,00,00,000 to Rs. 5,00,00,00,000

C. Allotment of fully paid bonus Equity shares to the existing equity shareholders. Sr. No. Percentage of shareholding 1. Mauritius 64,30,342 99.99997% 2. 400076, India 2

0.00003% TOTAL 64,30,344 100%

uity shares of face value of Rs. 5/- each to each existing equity shares. Sr. No. Percentage of shareholding 1. Mauritius 52,08,57,702 99.99997% 2. 400076, India 162 0.00003% TOTAL 52,08,57,864 100%

*There is change in the shareholding pattern of the Company.

The unit has submitted following documents/Information:

List of Existing Board of Directors
List of Proposed change in Board of Directors (Ms. Debra Ann Polishook had been redesignated from Professional Non-executive director to Independent Non-executive Director vide BR dated 01.08.2025 and John Roger Davis has been appointed as Independent Non-Executive Director)
Copy of Form DIR-12 along with the Challan filed with ROC for redesignation of Ms. Debra Ann Polishook
Board Resolution dt. 01.08.2025 towards redesignation of Ms. Debra Ann Polishook
Copy of Form DIR-12 along with challan filed with ROC for appointment of Mr. John Roger Davis
Board Resolution dt 10.11.2025 towards appointment of Mr. John Roger Davis
CA certified list of Directors
Undertaking in terms of Instruction No. 109 dated 18.10.2021
Existing Shareholding Pattern
Shareholding pattern proposed to be changed
Copy of Form SH-7 with its payment challan
Copy of members resolutions dt 18.10.2025 towards subdivision of Equity shares
CA Certified shareholding pattern
Copy of members resolution dt. 18.10.2025 towards increase in the authorized Shares capital of the company
Existing shareholding pattern of the company in terms of equity shares

g pattern 14. Copy of members resolution dt. 18.10.2025 towards increase in the authorized Shares capital of the company 15. Existing shareholding pattern of the company in terms of equity shares 16. Proposed change in the shareholding pattern in terms of equity shares 17. Copy of Form PAS-3 with its payment challan & 18. Copy of Board Resolution dt 24.11.2025 towards allotment of bonus shares e. Recommendation: Proposal of M /s. GeBBS Healthcare Solutions Pvt. Ltd. (LOA 33) located at Mindspace Business Parks Pvt. Ltd. – SEZ Airoli, Navi Mumbai for change in Composition of Board of Directors & Change in the Shareholding Pattern of the Company in terms of MoC&I Instruction No. 109 dated 18.10.2021 is submitted before the Approval Committee for consideration.

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA,

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal : Proposal of M /s. GeBBS Healthcare Solutions Private Limited (LOA-58) for change in the list of Board of Directors and change in the shareholding pattern due to subdivision of the existing equity shares, increase in the authorized Share Capital of the Company and allotment of the bonus shares to the existing equity shares holders. b. Specific Issue on which decision of AC is required: -
Approval for change in the list of Board of Directors of the Company and shareholding pattern of the Company c.

sting equity shares holders. b. Specific Issue on which decision of AC is required: -
Approval for change in the list of Board of Directors of the Company and shareholding pattern of the Company c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- MOC&I Instruction No. 109 of MOC&I dated 18.10.2021.

MOC&I Instruction No. 109 dated 18.10.2021 states that: “ In suppression of Instruction No. 89 dated 17.05.2018 of their Department on the subject cited above and in exercise of provisions of Section 10(10) of the SEZ Act, 2005, it is hereby conveyed that the guidelines for approval in the cases of reorganization including change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, change of Directors, etc of SEZ Developers/Co-Developers as well as SEZ unit shall be as follows. “ Re-organization including change of name, change of shareholding pattern, business transfer arrangement, court approved mergers and demergers, change of constitution, change of Directors etc. may be undertaken by Unit Approval Committee concerned subject to condition that the Developer/Co-Developer/Units shall not opt out or exit out of the Special Economic Zone and continues to operate as a going concern. All liabilities of the Developer/Co-Developer will remain unchanged on such re-organization.” d. Other Information: - 1. Name of the Unit M /s. GeBBS Healthcare Solutions Private Limited. (LOA-58) 2. Location of the Unit Unit No. 301, 1st & 3rd Floor, Bldg No.

anged on such re-organization.” d. Other Information: - 1. Name of the Unit M /s. GeBBS Healthcare Solutions Private Limited. (LOA-58) 2. Location of the Unit Unit No. 301, 1st & 3rd Floor, Bldg No. 03, Sub plot 5, Mindspace Business Parks Pvt. Ltd.-SEZ, Airoli, Navi Mumbai-400708 3. LOA No. & Date SEEPZ /NEW-SEZ/MINDSPACE- AIROLI/58/GHSPL/2018-19/23131 Dated 24.09.2018 4. Item of Manufacture/Service IT Enabled Services: a. Revenue Accounting (Receivable) b. Medical Transcription c. Insurance Claim Processing d. Data Processing e. Back Office Operations 5. Date of Commencement 04.01.2019 6. Validity of LOA 03.01.2029

Proposed List of Directors and change in the composition of board Sr. No. Name of the Person Designation Date of Appointment 1. 01.04.2013 2. AKSHAT BABBAR 03.12.2018 3. VIJAY MUKUND KUMAR RAGHAVAN 19.11.2024 4. HARI GOPALAKRISHNAN 19.11.2024 5. ANIL KUMAR CHANANA Director 28.02.2025 6. SANJAY JALONA 05.06.2025 7. DEBRA ANN POLISHOOK Director 05.06.2025 8. JOHN ROGER DAVIS Director 10.11.2025 *There is change in the list of Directors.

Details of the shareholding pattern of M /s. GeBBS Healthcare Solutions Pvt. Ltd. A. Subdivision of Equity shares of face value of Rs.

Director 10.11.2025 *There is change in the list of Directors.

0.00003% TOTAL 64,30,344 100%

B. Increase in the authorized Share Capital of the Company. This is to inform that Authorized Share Capital of the company has increased from Rs. 8,00,00,000 to Rs. 5,00,00,00,000

C. Allotment of fully paid bonus Equity shares to the existing equity shareholders. Sr. No. Percentage of shareholding 1. Mauritius 64,30,342 99.99997% 2. 400076, India 2

0.00003% TOTAL 64,30,344 100%

uity shares of face value of Rs. 5/- each to each existing equity shares. Sr. No. Percentage of shareholding 1. Mauritius 52,08,57,702 99.99997% 2. 400076, India 162 0.00003% TOTAL 52,08,57,864 100%

*There is change in the shareholding pattern of the Company.

The unit has submitted following documents/Information:

List of Existing Board of Directors
List of Proposed change in Board of Directors (Ms. Debra Ann Polishook had been redesignated from Professional Non-executive director to Independent Non-executive Director vide BR dated 01.08.2025 and John Roger Davis has been appointed as Independent Non-Executive Director)
Copy of Form DIR-12 along with the Challan filed with ROC for redesignation of Ms. Debra Ann Polishook
Board Resolution dt. 01.08.2025 towards redesignation of Ms. Debra Ann Polishook
Copy of Form DIR-12 along with challan filed with ROC for appointment of Mr. John Roger Davis
Board Resolution dt 10.11.2025 towards appointment of Mr. John Roger Davis
CA certified list of Directors
Undertaking in terms of Instruction No. 109 dated 18.10.2021
Existing Shareholding Pattern
Shareholding pattern proposed to be changed
Copy of Form SH-7 with its payment challan
Copy of members resolutions dt 18.10.2025 towards subdivision of Equity shares
CA Certified shareholding pattern
Copy of members resolution dt. 18.10.2025 towards increase in the authorized Shares capital of the company
Existing shareholding pattern of the company in terms of equity shares

g pattern 14. Copy of members resolution dt. 18.10.2025 towards increase in the authorized Shares capital of the company 15. Existing shareholding pattern of the company in terms of equity shares 16. Proposed change in the shareholding pattern in terms of equity shares 17. Copy of Form PAS-3 with its payment challan & 18. Copy of Board Resolution dt 24.11.2025 towards allotment of bonus shares e. Recommendation: Proposal of M /s. GeBBS Healthcare Solutions Pvt. Ltd. (LOA-58) located at Mindspace Business Parks Pvt. Ltd. – SEZ Airoli, Navi Mumbai for change in Composition of Board of Directors & Change in the Shareholding Pattern of the Company in terms of MoC&I Instruction No. 109 dated 18.10.2021 is submitted before the Approval Committee for consideration.

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA,

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

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. L&T Technology Services Limited. (LOA-18) Address: - Unit No. III, 202, 2nd Office floor, Bldg No. 03, Mindspace Business Parks Pvt. Ltd.-SEZ, Airoli, Navi Mumbai-400708 Block period: - 2015-16 to 2019-20 & 2020-21 to 2024-25 Financial Year: - 2019-20 to 2024-25 (previous block and 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 2nd Block (previous block)- (Rs. In Crores)

1st 2nd 3rd 4th 5th Total FOB value of export 36.38 40.37 44.82 49.64 85.71 256.92 FE Outgo 20.11 23.28 24.87 27.23 43.01 138.50 NFE 16.27 17.09 19.95 22.41 42.70 118.42

ii. APPROVED Projections for the 3rd Block (existing block)- (Rs. In Crores)

8 40.37 44.82 49.64 85.71 256.92 FE Outgo 20.11 23.28 24.87 27.23 43.01 138.50 NFE 16.27 17.09 19.95 22.41 42.70 118.42

ii. APPROVED Projections for the 3rd Block (existing block)- (Rs. In Crores)

Year

Export F.E. OUTGO

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) 2019- 20 85.71 38.14

43.01 0.23 0.23 0.14 2020- 21 58.43 38.10

29.12 0.00 0.00 0.37 2021- 22 122.29 54.86

57.89 12.84 12.84 0.56 2022- 23 127.73 54.44

57.60 0.00 0.00 0.18 2023- 24 133.16 60.20

58.36 1.57 1.57 0.03 2024- 25 133.16 54.10

58.64 6.20 6.20 0.47 Total 660.48 299.84 0.00 0.00 0.00 304.62 20.84 20.84 1.75 Year Cumulative Projections NFE Cumulative NFE Achieved As per APR (Column 9) Cumulative % NFE Achieved 2019-20 118.42 378.11 319.30% 2020-21 29.31 37.49 127.91% 2021-22 93.71 90.26 96.32% 2022-23 163.84 142.10 86.73% 2023-24 238.64 201.48 84.43% 2024-25 313.16 252.10 80.50%

1st 2nd 3rd 4th 5th Total FOB value of export 58.43 122.29 127.73 133.16 133.16 574.77 FE Outgo 29.12 57.89 57.60 58.36 58.64 261.61 NFE 29.31 64.40 70.13 74.80 74.52 313.16

(I) Performance as compared to projections for the period FY 2019-2020 to 2024-25. (Rs. In Crores)

(II) Cumulative NFE achieved during the block period FY 2019-2020 to 2024-25. (A) Cumulative NFE achieved as per APR (Rs.

r the period FY 2019-2020 to 2024-25. (Rs. In Crores)

(II) Cumulative NFE achieved during the block period FY 2019-2020 to 2024-25. (A) Cumulative NFE achieved as per APR (Rs. in Crores)

Capital Goods Amortized Values table: - Year CG Imp. 4B(v) Amortized Value

2015-16 0.20 0.02

2016-17 0.21 0.02

2017-18 0.46 0.05

2018-19 0.10 0.01

2019-20 0.23 0.02

2020-21 -0.28 -0.03

2021-22 13.02 1.30

2022-23 0.00 0.00

2023-24 1.58 0.16

2024-25 5.58 0.56

Total 21.10 2.11

(III) Whether the Unit achieved Positive NFE : YES (B) Other Information: LOA No. & Date SEZ/SERENE-THANE/(18)/LOA-18/2010-11 (36)/3109 Dated: 12.07.2010 (Original LOA) Validity of LOA 15.11.2025 Item(s) of manufacture/ Services Software Development, IT & ITES System Integration/ Implementation, Consulting, Training, BPO. Date of commencement of production 15.11.2010 Execution of BLUT YES Pending CRA Objection, if any NIL Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any NIL No. of employees: As below Year Projected Men Projected Women Men Women Total Average % 2019-20 296 108 296 108 404 100% 2020-21 296 108 296 108 404 100% 2021-22 296 108 404 100% 2022-23 296 108 404 100% 2023-24 296 108 404 100% 2024-25 296 108 404 100% Area allotted (in sq. ft.) 22,500 Sq ft Area available for each employee per sq ft basis (area / no. of employees) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 55.69 55.69 55.69 55.69 55.69 55.69 Investment till date (Rs.

22,500 Sq ft Area available for each employee per sq ft basis (area / no. of employees) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 55.69 55.69 55.69 55.69 55.69 55.69 Investment till date (Rs. In Crores) Building 0

Plant & Machinery 12.33 TOTAL 12.33 Per Sq. ft. Export during the FY (APR export/per sq. ft*Crores) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 16,951.11 16,933.33 24,382.22 24,195.56 26,755.56 24,044.44 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 has been filed well within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. YES

Year/Period Figures reported in APR (FOB Value) Figures as per SOFTEX Data Difference if any Reason for Difference/Remark

2019-20 38.14 38.01 0.13 Exchange rate variation- Rs. 0.13 Cr

2020-21 38.10 40.30 2.20 Unit declared that; i. Difference of INR 0.33 Cr due to onsite export. ii. Incorrect invoice value reported in SOFTEX invoice no. HOUS2021DNQ4249 Dt: 31.03.2021 USD 781253 equivalent INR amount 5.82 Cr mentioned in SOFTEX. Correct invoice no. is HO/US/20-21/DN/Q4_250 Dt: 31.03.2021 USD 451704 equivalent amt in INR 3.29 Cr. Hence difference of amount INR 2.53 Cr in NSDL data

2021-22 54.86 53.58 1.28 Unit declared that; i. Difference of INR 0.43 Cr due to exchange rate variation. ii.

equivalent amt in INR 3.29 Cr. Hence difference of amount INR 2.53 Cr in NSDL data

2021-22 54.86 53.58 1.28 Unit declared that; i. Difference of INR 0.43 Cr due to exchange rate variation. ii. Onsite Export INR 0.85 Cr

2022-23 54.44 50.74 3.70 Unit declared that; i. Difference of INR 0.41 Cr due to exchange rate variation. ii. Onsite Export INR 3.29Cr

2023-24 60.20 58.58 1.62 Unit declared that; i. Difference of INR 0.58 Cr due to exchange rate variation. ii. Onsite Export INR 1.04 Cr

2024-25 54.10 52.08 2.02 Unit declared that; i. Difference of INR 0.48 Cr due to exchange rate variation. ii. Onsite Export INR 1.54 Cr

Sr. No. F.Y. Unit Remarks and Reason for Difference

1 2020– 21 (i) The unit declared that a mistake was made while submitting SOFTEX. Wrong invoice no. & amount were reported in SOFTEX (Invoice no. HOUS2021DNQ4249 Dt. 31.03.2021, USD 781253 equivalent INR 5.82 Cr mentioned in SOFTEX). Correct invoice no. is HO/US/20-21/DN/Q4_250 Dt. 31.03.2021, USD 4,51,704 equivalent amt in INR 3.29 Cr. Hence, difference of amount INR 2.53 Cr in NSDL data. They have reported Correct invoices in Audited APR for the F.Y. 2020–21. Also submitted SOFTEX cancellation request no. 142200312903 Dt. 07.11.2022.

(ii) Difference of INR (-) 0.33 Cr is due to Onsite Export. 2 2021– 22 (i) Difference of INR (+) 0.43 Cr is due to exchange rate variation. (ii) Onsite Export Rs. (+) 3.29 Cr. (iii) They have submitted a letter for condonation of delay of SOFTEX number 142200293992. In F.Y.

Difference of INR (+) 0.43 Cr is due to exchange rate variation. (ii) Onsite Export Rs. (+) 3.29 Cr. (iii) They have submitted a letter for condonation of delay of SOFTEX number 142200293992. In F.Y. 2021–22, they introduced a new accounting system “Phoenix”. Initially, they encountered technical issues with the new system. Invoices were missed during migration and were not submitted for the required SOFTEX filing. Audited Annual Performance Report (APR) of SEZ unit was submitted before 30th September. During APR audit, it was identified that SOFTEX forms for several invoices had not been submitted. Correct values have been reported in audited APR for the F.Y. 2021–22. 3 2022– 23 (i) Exchange rate variation – INR 0.41 Cr. (ii) Onsite Export Rs. (+) 3.29 Cr. (iii) They have submitted a letter for condonation of delay of SOFTEX number 142300136871. 4 2023– 24 (i) Exchange rate variation – Rs. 0.58 Cr. (ii) Onsite Export Rs. 1.04 Cr. 5 2024– 25 (i) Exchange rate variation – Rs. 0.48 Cr. (ii) Onsite Export Rs. 1.54 Cr. (iii) They have submitted a letter for condonation of delay of SOFTEX number 142500028635.

Unit undertakes that they have reported correct export invoice values in Audited Annual Performance Report for the FY 2020-21 to 2024-25 (Export value of condonation of SOFTEX invoices & cancellation of SOFTEX) hence no need to submit revised Audited APR. They requested performance monitoring of APRs FY 2020-21 to 2024- 25. b. IMPORT (RM): (Rs.

lue of condonation of SOFTEX invoices & cancellation of SOFTEX) hence no need to submit revised Audited APR. They requested performance monitoring of APRs FY 2020-21 to 2024- 25. b. IMPORT (RM): (Rs. In Crores)
Year/ Period Figures as per APR Figures as per Trade Data (NSDL) Difference if any Reasons for difference 2019-20 0.00 0.00

2020-21 0.00 0.00

2021-22 0.00 0.00

2022-23 0.00 0.00

2023-24 0.00 0.00

2024-25 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 2019-20 0.23 0.23

NA 2020-21 0.00 0.00

NA 2021-22 12.84 12.84

NA 2022-23 0.00 0.00

NA 2023-24 1.57 1.57

NA 2024-25 6.20 6.20

(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:

Year:

BLUT Amount:

Year:

BLUT Amount:

Total Value of BLUT executed in Crore:

F. No. SEZ/SERENE-THANE/18/LOA-18/2010- 11/(36)/3109/LUT/(04)/3535 Dated 28.07.2010 Rs. 5,29,50,000/-

F. No. SEEPZ-SEZ/NEW-SEZ/SERENE- THANE/04/2010-11/19287 Dated: 22.12.2015

Rs. 4,10,00,000/-

F. No. SEEPZ/NEW-SEZ/SERENE- THANE/04/2010-11/04438 Dated: 16.03.2021

Rs. 16,30,00,000/-

Total: Rs. 25.70 Cr

/NEW-SEZ/SERENE- THANE/04/2010-11/19287 Dated: 22.12.2015

Rs. 4,10,00,000/-

F. No. SEEPZ/NEW-SEZ/SERENE- THANE/04/2010-11/04438 Dated: 16.03.2021

Rs. 16,30,00,000/-

Total: Rs. 25.70 Cr

2 Total Duty foregone on goods & Services procured (Category wise BLUT value utilized separately for imported and indigenous goods and services) This should be based on BLUT worksheet which provides for estimated value and duty foregone separately for each category of procurement.

FY Goods (imported and indigenous) Rs. in Crores Services (Rs. in Crores) 2010-11 to 2019-20 0.97 0.10 2020-21 0.05 0.34 2021-22 1.25 1.10 2022-23 0.01 1.71 2023-24 0.60 1.34 2024-25 2.82 1.05 Total 5.70 5.64 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 296 296 Women 108 108 Total 404 404

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 F (a) Whether all SOFTEX has been filed for the said period.

beyond Permissible period, if any 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 no, details thereof. SO to also check whether unit has obtained SOFTEX Condonation from DC office / RBI and if approved, whether they have filed such pending SOFTEX. Yes, all the SOFTEX forms are filed up to March 2025. They had submitted letter for condonation of delay of SOFTEX number 142200293992 & 142300136871

(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, all the SOFTEX forms are filed up to March 2025. Except for request IDs: 142200293992 & 142300136871 that are submitted for condonation. (c) Whether unit has filed any request for Cancellation of SOFTEX? Yes, they had submitted SOFTEX cancellation request No. 14220312903 Dt. 07.11.2022 G Whether any Services provided in DTA/SEZ/EOU/STPI etc. against payment in INR in r/o IT/ITES Unit during YES

es, they had submitted SOFTEX cancellation request No. 14220312903 Dt. 07.11.2022 G Whether any Services provided in DTA/SEZ/EOU/STPI etc. against payment in INR in r/o IT/ITES Unit during YES

the period. If yes, details thereof (year wise details to be provided) F.Y. Amt in Cr. 2020-21 5.57 2021-22 3.97 2022-23 3.85 2023-24 1.07 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. NO J Is the unit sharing any of their infrastructures with other units or are utilizing infrastructure of another unit in the same or other SEZ. If so, details thereof, including the details of the unit with whom the sharing is being made, and the payment terms If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date of UAC / Approval letter to be indicated NO 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 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

he 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

NIL 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 6 year’s performance scrutiny (2019-20) of the 2nd block & (2020-21 to 2024-25) of the 3rd (existing) block period. 2. The unit has achieved export revenue of Rs. 38.14/- Crores as against projected export of Rs. 85.71/- i.e. 44.50% during the period for FY 2019-20. The unit has achieved export revenue of Rs. 38.10/- Crores as against projected export of Rs. 58.43/- i.e. 65.21% during the period for FY 2020-21. The unit has achieved export revenue of Rs. 54.86/- Crores as against projected export of Rs. 122.29/- i.e. 44.86% during the period for FY 2021-22. The unit has achieved export revenue of Rs. 54.44/- Crores as against projected export of Rs. 127.73/- i.e. 42.62% during the period for FY 2022-23. The unit has achieved export revenue of Rs.

21-22. The unit has achieved export revenue of Rs. 54.44/- Crores as against projected export of Rs. 127.73/- i.e. 42.62% during the period for FY 2022-23. The unit has achieved export revenue of Rs. 60.20/- Crores as against projected export of Rs. 133.16/- i.e. 45.21% during the period for FY 2023-24. The unit has achieved export revenue of Rs. 54.10/- Crores as against projected export of Rs. 133.16/- i.e. 40.63% during the period for FY 2024-25. 3. Cumulative Net Foreign Exchange Rs. 378.11/- Crores is positive for FY 2019-20. Cumulative Net Foreign Exchange Rs. 37.49/- Crores is positive for FY 2020-21. Cumulative Net Foreign Exchange Rs. 90.26/- Crores is positive for FY 2021-22. Cumulative Net Foreign Exchange Rs. 142.10/- Crores is positive for FY 2022-23. Cumulative Net Foreign Exchange Rs. 201.48/- Crores is positive for FY 2023-24. Cumulative Net Foreign Exchange Rs. 252.10/- Crores is positive for FY 2024-25. 4. There is no CRA Objection pending to be looked into. 5. There is no SCN pending.

APRs for the FY 2019-20 to 2024-25 have been submitted and filed within the prescribed time. 7. All SOFTEXs except two (request ID No. 142200293992 & 142300136871) have been certified. 8. All DSPFs have been filed and endorsed. 9. A declining trend has been observed in the actual NFE achieved as compared to the preceding years.

e. Recommendation: The proposal of the Unit is based on the Final Scrutiny Report in terms of Rule 54 of SEZ Rules, 2006, is submitted to the Approval Committee for consideration.

of the Unit is based on the Final Scrutiny Report in terms of Rule 54 of SEZ Rules, 2006, is submitted to the Approval Committee for consideration.

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA,

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. L&T Technology Services Limited. (LOA-50) Address: - Unit No. IV, 5th Office Floor, Building No.03, Mindspace Business Parks Pvt. Ltd.-SEZ, Airoli, Navi Mumbai-400708 Block period: - 2016-17 to 2020-21 & 2021-22 to 2024-25 Financial Year: - 2020-21 to 2024-25 (5th year of the First Block and 4 years 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.

mmencement 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 1st Block (existing block)-
(Rs. In Crores)

1st 2nd 3rd 4th 5th Total FOB value of export 3.77 22.64 34.19 49.39 67.91 177.90 FE Outgo 3.02 11.85 17.51 25.23 34.57 92.18 NFE 0.75 10.79 16.68 24.16 33.34 85.72

ii. APPROVED Projections for the 2nd Block (existing block)-
(Rs. In Crores)

Year

Export F.E. OUTGO

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) 2020- 21 67.91 72.30

34.57 0.97 0.97 1.08 2021- 22 89.55 165.29

22.9 11.31 11.31 1.69 2022- 23 89.55 221.07

3.68 4.91 4.91 19.67 2023- 24 96.21 252.42

4.31 5.63 5.63 27.05 2024- 25 102.87 242.26

5.10 10.75 10.75 2.40 Total 446.09 953.34 0.00 0.00 0.00 70.56 33.57 33.57 51.89 Year Cumulative Projections NFE Cumulative NFE Achieved As per APR (Column 9) Cumulative % NFE Achieved 2020-21 85.72 308.75 360.18% 2021-22 66.56 161.85 243.16% 2022-23 152.43 379.30 248.84% 2023-24

Year Cumulative Projections NFE Cumulative NFE Achieved As per APR (Column 9) Cumulative % NFE Achieved 2020-21 85.72 308.75 360.18% 2021-22 66.56 161.85 243.16% 2022-23 152.43 379.30 248.84% 2023-24 244.33 627.02 256.63% 2024-25 342.10 863.10 252.29%

1st 2nd 3rd 4th 5th Total FOB value of export 89.55 89.55 96.21 102.87 102.87 481.05 FE Outgo 22.99 3.68 4.31 5.10 5.75 41.83 NFE 66.56 85.87 91.90 97.77 97.12 439.22

(I) Performance as compared to projections for the period FY 2020-21 to 2024-25. (Rs. In Crores)

(II) Cumulative NFE achieved during the block period FY 2020-21 to 2024-25.
(A) Cumulative NFE achieved as per APR (Rs. in Crores)

Capital Goods Amortized Values table: - (Rs. in Crores) Year CG Imp. 4B(v) Amortized Value

2016-17 1.90 0.19

2017-18 1.04 0.10

2018-19 2.39 0.24

2019-20 1.31 0.13

2020-21 -0.25 -0.03

2021-22 10.82 1.08

2022-23 4.80 0.48

2023-24 4.99 0.50

2024-25 10.78 1.08

Total 37.78 3.77

(III) Whether the Unit achieved Positive NFE : YES (B) Other Information: LOA No.

.82 1.08

2022-23 4.80 0.48

2023-24 4.99 0.50

2024-25 10.78 1.08

Total 37.78 3.77

(III) Whether the Unit achieved Positive NFE : YES (B) Other Information: LOA No. & Date SEEPZ/NEW-SEZ/SERENE-THANE/50/2014- 15/1377 Dated: 27.01.2015 (Original LOA) Validity of LOA 31.03.2026 Item(s) of manufacture/ Services CAD/CAE/CIM Services, Embedded Engineering Services, Plant Engineering, Design Automation, Asset Information Management, Document Management Services, Engineering Process Support & Engineering Changes Management, Development of prototype and testing, Development and supply of prototype samples, etc. Date of commencement of production 01.04.2016 Execution of BLUT YES Pending CRA Objection, if any NIL Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any NIL No. of employees: As below Year Projected Men Projected Women Men Women Total Average % 2020-21 360 90 396 129 525 116.67% 2021-22 369 129 396 129 525 105.42% 2022-23 396 129 525 105.42% 2023-24 396 129 525 105.42% 2024-25 414 110 524 105.22% Area allotted (in sq. ft.) 46,973 Sq ft Area available for each employee per sq ft basis (area / no. of employees) 2020-21 2021-22 2022-23 2023-24 2024-25 89.47 89.47 89.47 89.47 89.64 Investment till date (Rs. In Crores) Building 0

Plant & Machinery 22.67 TOTAL 22.67 Per Sq. ft. Export during the FY (APR export/per sq. ft*Crores) 2020-21 2021-22 2022-23 2023-24 2024-25 15,391.82 35,188.30 47,063.21 53,737.25 51,574.31 Quantity and value of goods exported under Rule 34 (unutilized goods) N.A.

FY (APR export/per sq. ft*Crores) 2020-21 2021-22 2022-23 2023-24 2024-25 15,391.82 35,188.30 47,063.21 53,737.25 51,574.31 Quantity and value of goods exported under Rule 34 (unutilized goods) N.A.

(C) 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

2020-21 72.30 61.61 10.69 i. Deemed Export INR 8.23 Cr ii. Onsite export INR 2.55 Cr iii. Exchange Rate variation – INR (- 0.09 Cr)

2021-22 165.29 155.56 9.73 i. Deemed Export INR 1.14 Cr ii. Onsite export INR 7.39 Cr iii. Exchange Rate variation – INR 1.20 Cr

2022-23 221.07 207.13 13.94 i. Onsite export INR 12.83 Cr ii. Exchange Rate variation – INR 1.11 Cr

2023-24 252.42 228.58 23.84 i. Onsite export INR 9.56 Cr ii. Exchange Rate variation – INR 1.68 Cr iii. An incorrect invoice value of INR 7.28 Cr was reported in SOFTEX. Accordingly, they have submitted a request for cancellation of the said SOFTEX in June 2024. They have also submitted a request on the SEZ Online portal for corrected invoice.

was reported in SOFTEX. Accordingly, they have submitted a request for cancellation of the said SOFTEX in June 2024. They have also submitted a request on the SEZ Online portal for corrected invoice. The correct invoice value is INR 19.88 Cr, resulting in a difference of INR 12.60 Cr.

2024-25 242.26 227.66 14.60 i. Onsite export INR 12.79 Cr ii. Exchange Rate variation – INR 1.80 Cr

Sr. No. F.Y. Unit Remarks and Reason for Difference 1 2020– 21 i. Deemed Export INR 8.23 Cr ii. Onsite export INR 2.55 Cr iii. Exchange Rate variation – INR (-0.09 Cr) 2 2021– 22 i. Deemed Export INR 1.14 Cr ii. Onsite export INR 7.39 Cr iii. Exchange Rate variation – INR 1.20 Cr 3 2022– 23 i. Onsite export INR 12.83 Cr ii. Exchange Rate variation – INR 1.11 Cr 4 2023– 24 i. Onsite export INR 9.56 Cr ii. Exchange Rate variation – INR 1.68 Cr iii. Incorrect invoice value of INR 7.28 Cr was reported in January 2024 SOFTEX. Correct invoice value is INR 19.88 Cr, resulting in a difference of INR 12.60 Cr. iv. SOFTEX cancellation request 142500227660 submitted on 11/08/2025 5 2024– 25 i. Onsite export INR 12.79 Cr ii. Exchange Rate variation – INR 1.80 Cr Unit undertakes that they have reported correct export invoice values in Audited Annual Performance Report for the FY 2020-21 to 2024-25 (Export value of condonation of SOFTEX invoices & cancellation of SOFTEX) hence no need to submit revised Audited APR. b. IMPORT (RM).
(Rs.

Report for the FY 2020-21 to 2024-25 (Export value of condonation of SOFTEX invoices & cancellation of SOFTEX) hence no need to submit revised Audited APR. b. IMPORT (RM).
(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

2024-25 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 2020-21 0.97 0.97

NA 2021-22 11.31 11.31

NA 2022-23 4.91 4.91

NA 2023-24 5.63 5.63

NA 2024-25 10.75 10.75

(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:

Year:

BLUT Amount:

Year:

BLUT Amount:

Total Value of BLUT executed in Crore:

F. No. SEEPZ/NEW-SEZ/SERENE-THANE/50/2014- 15/4157 Dated 10.03.2015

Rs. 3,01,23,012/-

F. No. SEEPZ/NEW-SEZ/SERENE-THANE/50/2014- 15/18226 Dated: 03.11.2021

Rs. 16,30,00,000/-

F. No. SEEPZ/NEW-SEZ/SERENE-THANE/50/2014- 15/08409 Dated: 05.07.2024

Rs. 15,49,15,000/-

Additional BLUT INR 20,00,00,000/-

Total: Rs.

/2014- 15/18226 Dated: 03.11.2021

Rs. 16,30,00,000/-

F. No. SEEPZ/NEW-SEZ/SERENE-THANE/50/2014- 15/08409 Dated: 05.07.2024

Rs. 15,49,15,000/-

Additional BLUT INR 20,00,00,000/-

Total: Rs. 54.80 Cr p Total Duty foregone on goods & Services procured (Category wise BLUT value utilized separately for imported and indigenous goods and services) This should be based on BLUT worksheet which provides for estimated value and duty foregone separately for each category of procurement.

FY Goods (imported and indigenous) Rs. in Crores Services (Rs. in Crores) 2010-11 to 2019-20 2.40 0.63 2020-21 0.34 1.72 2021-22 1.72 2.03 2022-23 1.92 3.44 2023-24 2.40 0.08 2024-25 4.88 8.66 Total 13.66 16.56

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 360 414 Women 90 110 Total 450 524

2020-21 2021-22 2022-23 2023-24 2024-25 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 NO NO NO NO F (a) Whether all SOFTEX has been filed for the said period.

ssible period, if any To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. NO NO NO NO NO F (a) Whether all SOFTEX has been filed for the said period. If no, details thereof. SO to also check whether unit has obtained SOFTEX Condonation from DC office / RBI and if approved, whether they have filed such pending SOFTEX. Yes, all the SOFTEX forms are filed up to March 2025. Unit submitted the letter in October 2022 for condonation of delay for below SOFTEX also obtained approval from DC office. Correct invoice value reported in audited APR of FY 2021-22 142200294880- November 2021 (Condonation) 142200294913- December 2021 (Condonation) (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, all the SOFTEX forms are certified up to March 2025. (c) Whether unit has filed any request for Cancellation of SOFTEX? Yes Unit submitted that in January 2024 SOFTEX submitted and obtained certification. After SOFTEX approval, they observed some invoices to be incorrect. Hence, new SOFTEX submitted vide request ID: 142400171546. Also submitted request for cancellation of old SOFTEX vide cancellation request ID: 142400185933 for January 2024 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 YES F.Y. Amt in Cr. 2020-21 7.39

ther 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 YES F.Y. Amt in Cr. 2020-21 7.39

be provided) 2021-22 16.93 2022-23 16.87 2023-24 17.91 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. NO J Is the unit sharing any of their infrastructures with other units or are utilizing infrastructure of another unit in the same or other SEZ. If so, details thereof, including the details of the unit with whom the sharing is being made, and the payment terms If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date of UAC / Approval letter to be indicated NO 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 L Whether unit has filed all DTA procurement w.r.t.

nitoring period under consideration has been filed by the unit and whether the same has been processed for approval by the SO Office. YES 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

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 5 year’s performance scrutiny (2020-21 to 2024-25) of the 3rd (existing) block period. 2. The unit has achieved export revenue of Rs. 72.30/- Crores as against projected export of Rs. 67.91/- i.e. 106.46% during the period for FY 2020-21. The unit has achieved export revenue of Rs. 165.29/- Crores as against projected export of Rs. 89.55/- i.e. 184.58% during the period for FY 2021-22. The unit has achieved export revenue of Rs. 221.07/- Crores as against projected export of Rs. 89.55/- i.e.

s as against projected export of Rs. 89.55/- i.e. 184.58% during the period for FY 2021-22. The unit has achieved export revenue of Rs. 221.07/- Crores as against projected export of Rs. 89.55/- i.e. 246.87% during the period for FY 2022-23. The unit has achieved export revenue of Rs. 252.42/- Crores as against projected export of Rs. 96.21/- i.e. 262.36% during the period for FY 2023-24. The unit has achieved export revenue of Rs. 242.26/- Crores as against projected export of Rs. 102.87/- i.e. 235.50% during the period for FY 2024-25. 3. Cumulative Net Foreign Exchange Rs. 308.75/- Crores is positive for FY 2020-21. Cumulative Net Foreign Exchange Rs. 161.85/- Crores is positive for FY 2021-22. Cumulative Net Foreign Exchange Rs. 379.30/- Crores is positive for FY 2022-23. Cumulative Net Foreign Exchange Rs. 627.02/- Crores is positive for FY 2023-24. Cumulative Net Foreign Exchange Rs. 863.10/- Crores is positive for FY 2024-25. 4. There is no CRA Objection pending to be looked into. 5. There is no SCN pending. 6. APRs for the FY 2020-21 to 2024-25 have been submitted and filed within the prescribed time. 7. All SOFTEXs except one (request ID No. 142400185933) have been certified. 8. All DSPFs have been filed and endorsed.

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.

sal 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.

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA,

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. L&T Technology Services Limited. (LOA-03) Address: - Unit 601 on 6t h Floor, Building No. 03, Mindspace Business Parks Pvt. Ltd.-SEZ, Thane Belapur Road, Mindspace, Airoli, Navi Mumbai- 400708 Block period: - 2024-25 to 2028-29 Financial Year: - 2024-25 (1st 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.

(A): Observation on APR i. APPROVED Projections for the 2nd Block (existing block)-
(Rs. In Crores)

1st 2nd 3rd 4th 5th Total FOB value of export 24.41 49.58 76.07 102.93 113.44 366.43 FE Outgo 13.51 25.06 36.98 49.30 53.62 178.47 NFE 10.90 24.52 39.09 53.63 59.82 187.96

(I) Performance as compared to projections for the period FY 2024-25 (Rs. In Crores)

Year

Export F.E. OUTGO

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) 2024- 25 24.41 8.09

13.51 0.22 0.22 0.17 Year Cumulative Projections NFE Cumulative NFE Achieved As per APR (Column 9) Cumulative % NFE Achieved 2024-25 10.90 7.80 71.56%

(II) Cumulative NFE achieved during the block period 2024-25. (A) Cumulative NFE achieved as per APR (Rs. in Crores)

Capital Goods Amortized Values table: - (Rs. In crores) Year CG Imp. 4B(v) Amortized Value

2019-20 0.00 0.00
2020-21 0.06 0.01
2021-22 0.40 0.04
2022-23 0.39 0.04
2023-24 0.09 0.01
2024-25 0.23 0.02
Total 1.17 0.12

(III) Whether the Unit achieved Positive NFE : YES (B) Other Information: LOA No. & Date SEEPZ-SEZ/NEW-SEZ/MINDSPACE/03/2019- 20/16985 Dated 22.08.2019 (Original LOA) Validity of LOA 03.02.2030

Item(s) of manufacture/ Services Information Technology & Information Technology Enabled Services such as Engineering & Design Services (CAD/CAE/CIM Services, Embedded Engineering Services, Plant Engineering, Design Automation, Asset Information Management, Document Management Services, Engineering Process Support & Engineering Change Management, Technical Authoring, e-Cataloging, Technical Testing, Analysis & Technical Inspection and Certification Services, IT, ITES, Design Development of Prototype and testing, Development and Supply of Prototype Samples) System Integration/Implementation Consulting Training BPO. Date of commencement of production 04.02.2020 Execution of BLUT YES Pending CRA Objection, if any NIL Pending Show Cause Notice/ Eviction

) System Integration/Implementation Consulting Training BPO. Date of commencement of production 04.02.2020 Execution of BLUT YES Pending CRA Objection, if any NIL Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any NIL No. of employees: As below Year Projected Men Projected Women Men Women Total Average % 2019-20 344 86 344 86 430 100% Area allotted (in sq. ft.) 46,667 Sq ft Area available for each employee per sq ft basis (area / no. of employees)

2024-25 108.53 Investment till date (Rs. In Crores) Building 0

Plant & Machinery 2.54 TOTAL 2.54 Per Sq. ft. Export during the FY (APR export/per sq. ft*Crores) 2024-25 1,733.56 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 has been filed well within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. YES

ell within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. YES

Year/Period Figures reported in APR (FOB Value) Figures as per SOFTEX Data Difference if any Reason for Difference/Remark

2024-25 8.09 6.58 1.51 i. Onsite export INR 1.43 Crores ii. Exchange Rate Variation-INR 0.08 Crores

b. IMPORT (RM) (Rs. In Crores)
Year/ Period Figures as per APR Figures as per Trade Data (NSDL) Difference if any Reasons for difference 2024-25 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 2024-25 0.22 0.22

N.A. (D) Bond cum Legal Undertaking (BLUT)

1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services) Value of Additional BLUT executed

Year:

BLUT Amount:

Year:

BLUT Amount:

Year:

BLUT Amount:

Total Value of BLUT executed in Crore:

F. No. SEEPZ-SEZ/NEWSEZ/MINDSPACE/03/2019- 20/20480 Dated 16.10.2019

Rs. 1.59 Cr

F. No. SEEPZ-SEZ/NEWSEZ/MINDSPACE/03/2019- 20/VOL-I/04442 Dated: 16.03.2021

Rs. 16.30 Cr

F. No. SEEPZ-SEZ/NEWSEZ/MINDSPACE/03/2019- 20/VOL-I/04635 Dated: 28.03.2025

Rs. 8.07 Cr

Total: Rs.

No. SEEPZ-SEZ/NEWSEZ/MINDSPACE/03/2019- 20/VOL-I/04442 Dated: 16.03.2021

Rs. 16.30 Cr

F. No. SEEPZ-SEZ/NEWSEZ/MINDSPACE/03/2019- 20/VOL-I/04635 Dated: 28.03.2025

Rs. 8.07 Cr

Total: Rs. 25.96 Cr 2 Total Duty foregone on goods & Services procured (Category wise BLUT value utilized separately for imported and indigenous goods and services) This should be based on BLUT worksheet which provides for estimated value and duty foregone separately for each category of procurement.

FY Goods (imported and indigenous) Rs. in Crores Services (Rs. in Crores) 2024-25

0.64 5.92 Total 0.64 5.92

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 344 344 Women 86 86 Total 430 430

2024-25 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 F (a) Whether all SOFTEX has been filed for the said period.

beyond Permissible period, if any 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 no, details thereof. SO to also check whether unit has obtained SOFTEX Condonation from DC office / RBI and if approved, whether they have filed such pending SOFTEX. Yes, all the SOFTEX forms are filed upto March 2025. SOFTEX request ID No.142500028646 is pending for approval. There is a one-day delay in submission of SOFTEX.

(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, All SOFTEX Forms have been certified 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 H SO to verify and certify whether the unit has updated the BLUT ledger module in SEZ Online. YES

n r/o IT/ITES Unit during the period. If yes, details thereof (year wise details to be provided) YES 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. NO J Is the unit sharing any of their infrastructures with other units or are utilizing infrastructure of another unit in the same or other SEZ. If so, details thereof, including the details of the unit with whom the sharing is being made, and the payment terms If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date of UAC / Approval letter to be indicated NO 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 L Whether unit has filed all DTA procurement w.r.t.

nitoring period under consideration has been filed by the unit and whether the same has been processed for approval by the SO Office. YES 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

NO 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

y / tax recovered or yet to be recovered

NO 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 1 year’s performance scrutiny (2024-25) of the 2nd block period. 2. The unit has achieved export revenue of Rs. 8.09/- Crores as against projected export of Rs. 24.41/- i.e. 33.14% during the period for FY 2024-25. 3. Cumulative Net Foreign Exchange Rs. 7.80/- Crores is positive for FY 2024-25. 4. There is no CRA Objection pending to be looked into. 5. There is no SCN pending. 6. APR for the FY 2024-25 have been submitted and filed within the prescribed time. 7. All SOFTEXs except one (request ID No.142500028646) have been certified. 8. All DSPFs have been filed and endorsed. e. Recommendation: The proposal of the Unit is based on the Final Scrutiny Report in terms of Rule 54 of SEZ Rules, 2006, is submitted to the Approval Committee for consideration.

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

अंधेरȣ (पूव[), मुंबई ANDHERI (EAST), MUMBAI

Agenda Item No. 05:

43.01 0.23 0.23 0.14 2020- 21 58.43 38.10

29.12 0.00 0.00 0.37 2021- 22 122.29 54.86

57.89 12.84 12.84 0.56 2022- 23 127.73 54.44

57.60 0.00 0.00 0.18 2023- 24 133.16 60.20

58.36 1.57 1.57 0.03 2024- 25 133.16 54.10

2020-21 0.00 0.00

2021-22 0.00 0.00

2022-23 0.00 0.00

2023-24 0.00 0.00

2024-25 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 2019-20 0.23 0.23

NA 2020-21 0.00 0.00

NA 2021-22 12.84 12.84

NA 2022-23 0.00 0.00

NA 2023-24 1.57 1.57

NA 2024-25 6.20 6.20

34.57 0.97 0.97 1.08 2021- 22 89.55 165.29

22.9 11.31 11.31 1.69 2022- 23 89.55 221.07

3.68 4.91 4.91 19.67 2023- 24 96.21 252.42

4.31 5.63 5.63 27.05 2024- 25 102.87 242.26

2021-22 0.00 0.00

2022-23 0.00 0.00

2023-24 0.00 0.00

2024-25 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 2020-21 0.97 0.97

NA 2021-22 11.31 11.31

NA 2022-23 4.91 4.91

NA 2023-24 5.63 5.63

NA 2024-25 10.75 10.75

b. IMPORT (RM) (Rs. In Crores) Year/ Period Figures as per APR Figures as per Trade Data (NSDL) Difference if any Reasons for difference 2024-25 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 2024-25 0.22 0.22

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 2019-20 0.23 0.23

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 2020-21 0.97 0.97

b. IMPORT (RM) (Rs. In Crores)
Year/ Period Figures as per APR Figures as per Trade Data (NSDL) Difference if any Reasons for difference 2024-25 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 2024-25 0.22 0.22