A fresh issue is when a company creates new shares and sells them to investors, so the money goes into the company. The share count rises and existing holders own a smaller slice. It is different from an offer for sale, where existing shareholders sell shares they already own and the company receives nothing.
The split between fresh issue and offer for sale tells you who is paid and why. A fresh issue funds the business, pays down debt, or both. An offer for sale is an exit for early investors. Many IPOs combine the two. More shares also means each share has a smaller claim on earnings, unless the new money earns a return.
Jio Platforms' IPO was a fresh issue only, with up to 27 crore new shares for ₹30,213 crore and no offer for sale, so Reliance, Meta and Google did not sell. Up to ₹27,500 crore of the net proceeds is earmarked to prepay borrowings of its subsidiary Reliance Jio Infocomm, and spending on general corporate purposes is capped at 25% of gross proceeds. Business Standard noted that Hyundai Motor India's 2024 IPO, by contrast, was an offer for sale and raised no new funds for the company.
In the offer document, find the split between fresh issue and offer for sale, then read the objects of the issue to see what the new money is for.