Hi @Thyagarajulu B M ,
This is a community forum for technical questions & issues.
For questions regarding pricing / licensing, please get in touch with a Microsoft sales partner or licensing expert.
Call (1-800-426-9400), Monday through Friday, 6:00 AM to 6:00 PM PST, to speak directly to Microsoft licensing specialist.
https://www.microsoft.com/en-us/sql-server/sql-server-2019-pricing
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My answer (without any legal advice!)
For your DEV & PROD environment => you are deploying an Azure SQL MI (which is already licensed)
For your SSRS/SSIS in DEV => you are deploying a marketplace item VM with an image of (e.g.) Windows 2022 and SQL Server 2022 Developer Edition, so you are only paying for the OS licenses
For SSRS/SSIS in Prod (and you want to use a VM and not any other service), then have to deploy a marketplace item VM with SQL Server and "Bring your own license" => you might use your on-premise SQL Server licenses IF you have an active SA on it.