SMS send in EC200U with regional language like thamizhil, hindi, malayalam etc

Have you considered using PDU-mode instead of text-mode?

This removes all encoding responsibility from the modem.

You’ve already got the text itself encoded for use in the PDU User Data field. Just work on encoding the destination address and you’re almost there.

I switched the ROOter project to using PDU-mode many years ago, and we have had 100% success with the large number of different modem makes and models we support.