Agenda for the 85th meeting of the Board of Approval to be held on 2nd November, 2018

1.Central Board of Excise and Customs, Member (Citstot NorthBlock,NewDclbt. (Fax:2^092628). 2.Central Board of Direct Taxes, Member (IT), Department of Revenue, North Block. New Delhi. (Telefax: 23092107). 3.John Secretary, Mimstiy of Finance, Department of Financial Services, Banking Division, Jeevan Deep Building, Mew Delhi (Fax: 23344462/23366797). 4.Joint Secretary, Department of Industrial Policv and Promotion, Udyog Bbawan, New Delhi. 5.Joint Secretary, Ministry of Shipping, Transport Bhawan, New Delhi. 6.John Secretory (E), Ministry of Petroleum and Natural Gas, Shastrt Bhawan.-Mew Delhi 7.Juinl Secretary, Ministi^ of Agriculture, Plant Protection, KrisliiBhawan,New Delhi 8.Ministry of Scicrrce and Technology, Sc -Q' & Head (TDT), Technology Bh^van, MehrauliRoad.New Delhi. (Tclelax: 26862312) 9.Joint Secretary, Dcparhnent of Biotechnology, Ministry of Science and Technology, 71 Floor, Block 2, CGO Complex, Lodhi Road, New Delhi -110 003. . Srinivasan)' si: 2306 2496 hi continuation of this Department's O.M. of even numbers dated It"'October, 2018 and 24 October, 2018 il is informed that the 5th Meeting (2018 Series) of (ha Board of Approval lor EoUs and the 85* Meeting of the Board of Approval for SEr^s, under the Chairmanship of Commerce Secretary. Department of Commerce have been scheduled on 2e" November, 2018 at 11.00 A.M and 11.30 A.M. respettively in Room No. 108, Udyog Kh^ivan, New Delhi. Soft copy of lire agenda is also being hosted on the website: www.se^in^ia-anv-jn. The addressees located outside Delhi are requested to download lire agenda from the above mentioned website. NO.F.2/5/20I8-SF.7. Government eflndia Ministry of Commerce ^nd Industry (SEZ Section) Udyog Bhawan, New Delhi Dated the 25"1 October, 2018 OFFICE MEMORANDUM

10.Additional Secretary and Development Commissioner (Micro, Small and Medium Enterprises Scale Industry), Room No. 701, Nirman Bhavan, New Delhi (Fax:23062315). 11.Secretary. Department of Electronics & Information Technology, EleeGonics Niketan, 6, CGO Complex, New Delhi. (Fax: 24363 i 01) 12.Joint Secretary (IS-1), Ministry of Home Affairs, North Block, New Delhi (Tax: 23092569) 13.Joinl Secretary (C&W), Ministry of Defence, Fax: 23015444. South Block, New Delhi. 14.Joint Secretary. Ministry of Environment and Forests, Pariyavaian Bltavan, CGO Complex, New Delhi - 110003 (Fax: 24363577^ 15.Joint Secretary & Legislative Counsel, Legislati^e Department, M/o Law &. Justice, A-Wing, Shastri Bhavan, New Delhi. (Tel: 23387(195). 16.Joint Secretory, (Justice-I), Department of I-egal Affairs, M/o Law & Justice, New Delhi (Tel: 2338 3037). 17.Secretory, Department of Chemicals ^ ! 18.Joint Secretary, Mlnistty of Overseas T New Delhi. (Tax: 24674140) 19.Chief Planner, Department of Urban Allaire, 'town Country Planning Organisation, Vikas Bhavan (E-Block), I.P. Estate, New Delhi, (fax: 23073678/23379197) 20.Director General, Director General of Foreign Trade, Department of Commerce, Udyog Bhavan, New Delhi. 21.Director General, Export Promotion Council for EOUs/SEZs, SG, 8* Floor, Hansalayo Building, 15, Barakhamba Road, New Delhi - 110 001 (Fas: 223329770) 22.Dr. Rupa Chanda, Professor, Indian institute of Management, Bangalore, Bennerghata Road. Bangalore, Kamalaka 23.Development Commissioner, Noida Special Economic Zone, Noida. 24.Development Commissioner, Kandla Special Economic Zone randhrdham 25.Development Commissioner, Falta Special Economic Zone, Kolkata 26.Development Commissioner, SEEPZ Special Economic Zone, Mumbat. 27.Development Commissioner, Madras Special Economic Zone, Chennat 28.Development Commissioner, Visakhapatnam Spec al Economic Zone, Vt&akhapatnam 29.Development Commissioner, Cochin Special Economic Zone, Cochin. 30.Development Commissioner, Indore Special Economic Zone, lndore. 31.Development Commissioner, Mundra Special Economic Zone, 4|B Floor, C Wing, Port Users Building, Mundra (Kutch) Gujarat. 32.Development Commissioner, Dahej Special Economic Zone, Fadia Chambers, Ashram Road, Ahmedabad, Gujarat 33.Development Commissioner, Navi Mutnbai Special Economic Zone, SEEPZ Service Center, Central Road, Andheri (East), Mumbai - 400 (196 34.Development Commissioner, Sterling Special Economic Zone, Sandesara Estate, Atladra Padta Road, Vadodara - 390012 35.Development Commissioner, Andhra Pradesh Special Economic Zone, Udyog Bhavvan 9 floor, Siripuram, Visakhapalnam — 3 36.Development Commissioner, Reliance Jamnagar Special Economic Zone, Jamnagar, Gujarat 37.Development Commissioner, Surat Special EcoiTOtnic Zone, Surat, Gujarat 38.Development Commissioner, Mihan Special Economic Zone, Nagpur, Maharashtra 39.Development Commissioner, Srichy Special Economic Zone, Andhra Pradesh. 40.Development Commissioner, Mangalore Special Economic Zone, Mangalore.

Copy to: PPS to CS / PPS to AS (BBS) / PA to DS (SNS). 41.Government of Andhra Pradesh, Principal Secretary and CIP, Industries and Commerce Department, A.P. Secretariat, Hyderabad - 500022. (Fax: 040-23452895). 42.Government of Telangana. Special Chief Secretary, Industries and Commerce Department, Telangana Secretariat Khairatabad, Hyderabad, Telungana. 43.Government of Karnataka, Principal Secretary, Commerce and Industry Department, Vikas Saudha, Bangalore - 560001. (Fax: 080-22259870) 44.Government of Maharashtra, Principal Secretary (Industries), Energy and Labour Department, Mumbai - 400 032. 45.Government of Gujarat, Principal Secretary, Industries and Mines Department Sardar Patel Bhawan, Block No. 5,3rd Floor C uidhimt,ar-3820in(Fax 079 23250844) 46.Government of West Bengal, Principal Secretary (Ctmmerce and Industr^ IP Branch (4th Floor), SEZ Section, 4 Abimndnnath Tignre Saruni (Cumat street) Kolkala-700 016 47.Government of Tamil Nadu, Principal Secretary (Industries) Fort St George Chennai -600009 (Fax: 044-253708'21 48.Government of Kerala, Principal Secretary Hndustnes) Ginernment Secretariat Trivandrum-695001 (Fax:0471-233 017) 49.Government of Haryana, Financial Commissioner and Principal Secretary) Department of Industries, Haryana Ciyil Secretariat Chandigarh (Fax:0172-2740526). 50.Government of Rajasthan, Principal Secretary (industries) Secretariat Campus Bhagwan Das Road, Jaipur - 302005 (0141 2227788) 51.Government of Uttar Pradesh, Principal Secretary (Industries) Lai Bahadur Shasta Bhawan, Lucknow-226001 (Fax: 0^22 ?2 S25S| 52.Government of Punjab, Principal Secretary Department of Industry & Commerce Udyog Bhawan), Sector -17, Chandigarh- 160017. 53.Government of Puducherry, Secretary, Department of Industries, Chief Secretariat, Puducherry. 54.Government of Odisha, Principal Secretary (Industries), Odisha Secretariat, Bhubaneshwar- 751001 (Fax: 0671-536819/2406299). 55.Government of Madhya Pradesh, Chief Secretary, (Commerce and Industry), Vallabh Bhavan, Bhopal (Fax: 0755-2559974) 56.Government of Uttarakhand, Principal Secretary, (Industries), No. 4, Subhash Road, Secretariat, Dehradun, Uttarakhand 57.Government of Jharkhand (Secretary), Department of Industries Nepal House, Doranda, Ranchi - 834002. 58.Union Territory of Daman and Diu and Dadra Nagar Haveli, Secretary (Industries), Department of Industries, Secretariat, Moti Daman - 396220 (Fax: 0260-2230775). 59.Government of Nagaland, Principal Secretary, Department of Industries and Commerce), Kohima, Nagaland. 60.Government of Chattishgarh, Commissioner-cum-Secretary Industries, Directorate of Industries, LIC Building Campus, 2™1 Floor, Pandri, Raipur. Chhattisgarh (Fax:0771-2583651).

i Other Overheads 764.05 130.95 75.00 428.10 130.00 Proposed Investment (Rs. in Crore) Total: Other Overheads Plant & Machinery Land Cost Type of Cost 4 3 S.No. 1 (a) Details ot business plan:- which was uplo 13.07.2018. The developer requested lor further extension of one year i.e. 13.07.2019. The SEZ stands notified on 09.09.2008. noth, Tehsil Sohna, Gurgaon M/s. Mayar Infrastructure Development Pvl. Ltd. Biotechnology sector Name of the developer i) Request of M/s. Mayar Infrastructure Development Pvt. Lid. for further e^tension .alidity of formal approval, granted for setting tip of Biotechnology Sector Specific Village Rahka and Nimoth, Tehsil Soltna, Gttrgaon (Haryana) beyond 13.07.2018. 85.10 of tin SEZ

n of validity of formal approvals (on m No. 85.1: Requests for ei roval to he held oua^Novembcr. 2018

NA NA NA NA NA NA NA Deadline for coinpiefion of balance work 0% 0% 0% 0% 0% 0% 0% during last 100% 100" """• 100 100 c 100 , us on date Rain water harvestmg plant Teleecm and other communication Ffftucnt treatment plant and pipeline ind othei infrastructure lor elfluent Electric d das and Pen oleum Ntlnril ( as Distribution Netyyoik including necessary substations ot appropnete capacity pipeline netw ork etc Sewage aid gtrbagc disposal plant pipeline and other necessary inlrislrncluie for sewage and gcrbage disposal Sew cgc Ire itmenl plants lines (dedicated lines up to soured water channels of appropriate cap celts Ro id with Street lighting Signals and Authorised activity (iii) (iv) (v) (vi) (vii) (1) s. (c) Details of Physical progress till dat 15.66 0.00 0.04 13.66 0.01 0.01 0.17 0.22 1.55 (Rs. in Core) 121.94 0.17 82.15 1.59 1.77 3.84 4.52 26.07 made so far (Rs. in Crore) Total: Audit fees Miscellaneous Expenditure Finance charges Rcni, Rales & Taxes Travelling & Conveyance Repair and Maintenance charges Office and Administration Expenses Employment Remuneration and Benefits Type of Cost (viii) (vii) (vi) Iv) (iii) (ii) (i) s. No.

f hereafter, DoO's vide letter dated 27.07.2018. it liad been conveyed tbat the recommendation of the BoA in respect of item no. S38(i) of the minutes of meeting held on 19.06.2018 (regarding proposal of M/s. Mayar Infra struct are Development Pvi. Ltd. for extension of the validity of formal approval granted for setting up of Biotechnology SEZ at Village Rakha & Nimolh, Tehsil Solma, Distt. Gurgaon, Haiyana & extension in timeline for 3 As regards compliance with Rule 5(7) of SEZ Rules, 2006 by developer it is mentioned that the said SEZ was notified on 09.09.2008 for an area of 12.4928 hectare and additional area of 2.59 hectare was notified on 06.01.2010. hi this regard, il is mentioned rhat as per Rule 5(7) of SEZ Rules. 2006, "Vie Ltcieloper oti (So-developet shall have in eoii^ititei the uiitiitntitit built up urea {40000 Sijitti. itt case >/ Zone // ^. /iv OH tl^201H) iti which at least fifty percent of such ateis to be eoii'itmeied wtthiti a period of ended as M/s. Mayar Infrastructure Development Pvt. Ltd. for extension of the validity lor or beyond 13.07.201 S in respect of formal approval granted for selling up of Bioteehnolog

r was placed before the BoA in ils S3"1 meeting held on 19.06.2018. DC, NSEZ had tilt NA NA NA •0% 0% 0% 0% . 0% 100% 100% ! 100% 500 sqm. gation svsteins aler bodies stall nol exceeding Boundary wall Drip and Micro in Wi Ei and / or Wi Landscaping and w (xiii (x) lix) (viii

The proposal of the developer is submitted for consideration of BoA. Item No. 95.2: Requests for extension of LoP beyond 3rd Year onward (7 proposals) •As per Rule 18(1) of the SEZ Rules, (he approval Committee may approve or reject a proposal for setting up of Unit in a Special Economic Zone. •Cases for consideration of extension of Letter of Permission (LoP)s i.r.o units in SEZs are governed by Rule 19(4) of SEZ Rules. . Rule 19(4) slates that an LoP shall be valid for one year. First Proviso grants power to DCs for extending the LoP not exceeding 2 years. Second Proviso grants further power to DCs for extending the LoP for one more year but subject to the condition Recommendation by DC: From the above, it may be seen that under Rue 6, there is no limitation on BoA for providing extension in LoA. Rule 6 is independent of requirement of area under Rule 5. The request is for extension of LoA under Rule 6 of SEZ Rules and is not for relaxation under Rule 5(7) of SEZ Rales. Since SEZ developer lias already created infrastructure, one unit is already approved and developer has stated that another California based company has made application Now, the has submitted its representation in the validity period of formal approval beyond 13.07.2018 on an urgent basis due to the following reasons:- (i) An existing unit Optimum Therapeutics Ltd. is already approved in the zone and the said unit is ready to export but cannot export the services in the absence of extension of validity period of developer. (ii) A new applicant unit Bio-Rad, a California based company has submitted an application for setting up unit in the SEZ. If ihey do not get immediate approval as a unit, there will he irreparable loss to the SEZ. and the unit. In this regard as per Rule 6(2)(a) 'The letter of approval of a developer granted under clause (a) of sub-ruie (1) shall be valid for a period of three years within which time at least one unit has commenced production and the SEZ become operational from the date of nt of such production:

(Rs. in crores) ntal 0.67 0 last ex nent made so Invest al far ding 1 Total Factory Bu Land Type ol Co No. istment since last and Incremental ii 7.75 2.75 Proposed Investments (Rs. in crorcs) Total Factory Building Land Type of Cost 1. SI. No. Nature of business of the Unit:- 1) Electronic Equipment used in Opthalmie & Dent: Industries: and 2) Medical Devices like IOL (Intra Ocular Lens) & Lens Deliver Systems etc. No of Extensions: 02 (two) by DC, Kandla-SEZ LOP valid up to: 02-09-2018 Request: For further extension for 01 (one) year, up lo 01-09-2019. Present Progress: (a) Details of Business plan: 85.2(i)Request of M/s. Omni Lens Private Limited, Plot No. 17 & 18 in the Eleetronic Park SEZ, Serlor-26, Kolavad Road, Gandhinagar developed by M/s Gujarat Industrial Development Corporation for extension of Letter of Permission (LOP) beyond 02-119-2018 for 01 (one) year more upto 01-09-2019. ) this effect is submitted by cities are not cotrtptete) and 4th year are granted by BoA. BoA can extend (he validity for a period of tint There is no time limit up to which the Board c:

55.50 18.00 10 00 Proposed Investment (Rs. in crores) Total Machinery Building Land Type of Cost 2 1 Sl.No. No. of Extensions: two by DC Dahej SEZ Nil by BOA. LoA valid upto (date): 15/10/2017 Reqaest: For further extension for two year, upto(dale) 15/10/2019. (a) Details of Business plan: The request is placed before BOA for its consideration. 85.2(ii)Request of M/s Neogen Chemicals Limited, unit in the Dahej SEZ f extension of Letter of Approval (LOA) beyond fourth year for two years up 15.lfl.2fH9. • LoA issued on (date) : 16* October, 2014 Detailed Reasons for delay: The Developer of Electronic Park SEZ, i.e. Gujarat Industrial Development Corpoi had approved the plan of M/s Omni Lens Pvt. Ltd. on 17.07.2017 and therefore, the cotislr of the building was delayed. for rk ng- May,2019 Deadline ess plann mpletion and as per current busi 30% % c *30% nformed by applicant urn ory Budding vity *as Actr Total s. No. (c) Details of physical progress till date:-

The case is recommended to Board of Approval for extension in validity of LOA dated 16/10/2014 for a further period of two years i.e. upto 15/10/2019 in terms of Rule 19(4) of SEZ Rules, 2006. The request is placed before BOA for its consideration. Detailed reasons for dciay:-

Was awaiting approval of larger tract oiland byway of plot exchange to Awaiting CTENOC from GPCB Completed Deadline for balance work 80% 100% Completion Boundary Land filling Activity Total 1 S.No. ores) 5.43 Rsc ait made 8.85 8.85 Total iitvcstn so far (In Rs inery ing of Cost Tola Mac Bull Lam Type 3 2 1 SI.No.

Deadline for completion of balance work % Completion during last % Completion Trail batches for testing and stabilization of the products are Activity S.No. (c ) Details of physical progress till date: 16.69 Rs lakhs) 176.51 Total investment made so for (In Rs. lakhs) Building, Plant and Machinery Type of Cost Sl.No. nl made so far and inci (b) Incremental Lives 200.00 Proposed Investment (Rs. hi Manufacture of Pharmaceuticals APIs/Bulk Drugs/intermediates Type of Cost 1. Sl.No. ension of Letter of Pern extension up to 20.10.2019. •LoA issued on (date): 20th October, 2013 •Nature of business of the Unit: Manufacture of APIs/Bulk Drugs/intermediates •No. of Extensions: 3 by DC APSEZ and 1 by BoA. •LoA valid upto (date): 20.10.2018 •Request: For further extension for one year, up to (date) 20.10.2019. Present Progress: (a) Details of Business plan:

52.11 res) Rs Nil 108.76 24.52 tJZT Rs Rs far ^^dudiofo^ur':ment Laud cost Type ol cost 1. No. tment (Re. In crores) 230.00 20.00 150.00 60.00 Proposed inves related cost Machinery g "cost Total Projce Plant i Buildi Typco 4. 3. S.No. LOA valid uplo (date Present progress: (a) Details of Busii tco Pharma Ltd, un m District for ext r upto 18.11.2018. 19.11.2018 85.2(iv)Request of M/s. N Parawada Mandal, Visakhapat 18.11.2918 for a period of one ye LOAissucon: The request is placed before BOA for it m of LoP for a period of o the last quarter of 2018-19 and thereafter, they are expecting to go for second/third quarter of 2019-20. Extension is being sought keeping in batches lor stabilization process and inspection of the USED A. DC APSEZ has recommended the request

After the initial statutory approvals, Unit started ground levelling and other civil works in Ihe month of April, 2015. However, due to heavy unscheduled rains in June'July. 2014 with water oozing from the ground, the earth work got abnormally delayed. This delay has continued and created hurdles m faster implementation. As per their schedule of implementation, Ihcy have completed the first phase of implementation with all facilities. The civil, mechanical, 1IVAC, utilities etc. were completed in June, 2017. The unit started validation of Machines and testing of equipment. Unit has stated (hat m the last extension request, trial batches shall commence in January, 2018. However, at th^ time of validation of Machines, hiccups in the water supply system arose. Even till now, the soft water system was not stabilized as per required norms and Ihe Unit is trying with different water systems to arrive at required specifications. Unit has stated that (his is very critical aspect for passing of products and facility by USFDA. Only in July, 2018, the water treatment system got stabilized giving desired results after a continuous struggle oi" more than six months. Now they planned to start trial batches after equipment and machineries qualification getting ready to charge samples for stability after its testing It is mandatory to provide stability data for period of six months with requisite no. of batches ol the product and prepare for AND A tiling with USFDA. After the approval by USFDA rn the first quarter of 2019, Unit is expeeting to go for eommercial batches in the second/third DC, VSEZ has recommended ihe request of extension of LoA for a period of one year uplo 18.11.2019, 31.03.2019 31.03.2019 NA Deadline for completion work 17.78 34.74 Nil "oeompletRU during last one 96.31% 72.50% 100% 100% (60.00 cr) 100% (150.00 cr) 100% completion progress till date. Construction Procurement (capital) Land cost activity 3. 1. S. No. Rs. 62.39 Rs. 10.28 Rs. 191.07 Rs. 57.79 Total Construction 4. 3.

11 I they have got adti Insolvency & Bankruptcy Code, 2016 on 14.11.2017, Unit has enclosed copy ol Order dated 14.11.2017 passed "by Hon'ble NCLT. The unit has slated that even while they are going through the IBC Proceedings, they have been able to get reasonable business - despite adverse conditions in the Solar industry because of continued onslaught with dumping by the Chinese and keep theft factory running. lc(IBC): id Bankru isupti>31.l turn around because of follow Unit has earned negative NFE of Rs.( The unit has stated that now they hopi a) Proceed!n 0.00 812.86 0.00 0.00 0.00 Pending Exchange (Rs. In lakhs) 6054.39 1.12 9.46 638.45 2117.09 1496.27 DTA Sale (-)7973.32 1645.72 (-)533.52 (-)2559,52 (-)1359.77 (-16315.77 Net foreign 52831.70 6575.76 5415.58 8451.43 13932.06 8956.75 FOB Value of Total: 2016-17 2015-16 2014-15 2013-14 2012-13 Year lor extension ol 1" Block ol live years effective from 09.09.2011 for two year beyond 08.09.2016 i.e. up to 08.09.2018. The unit has submitted proposal for grant of extension of li L Block period for monitoring of NFE for two more year i.e. upto 08.09.2020, under Rule 72 of the SEZ Rules. 2006. 24.06.2010 Manufacturing of 'Crystalline silicon based high efficiency solar cells & solar modules and parts thereof Unit commenced production on 09/09/2011 and & LOA has been extended by the Approval Committee upto 08/09/2021. 08/09/2021 OA valid upto (Date) Board of Approval i LOP issued on (Date) 85.2(v)Request of M/s. Moscr Bacr Solar Ltd. (LTiit-II), a unit in Non-Conventional Energy sector specific SEZ of M/s. Moser Baer India Ltd. at 66B, Udyog Vihnr, Greater Noida (II.P.) for extension of first block of five years from 09/1)9/21)11 for a further period of two years i.e. upto 08/09/2020 for monitoring of NFE Under Rule 72 of SEZ Rules, 2006.

In view of the circumstances of the unit, the proposal for further t year by two more year i.e. upto 08.09.2020 for monitoring of NFE is forwarded for consideration of BoA. DC, NSEZ in the light of foregoing facts and circumstances recommends this proposal. "A unit which has been declared sick by the appropriate authority shall submit a revival package through Development Commissioner to Board for consideration and the Board shall consider Ihe extension in the period for fulfilment of Positive Net Foreign Exchange for a further period up to a maximum of'five years at the prevalent norms". The unit submitted that National Company Law Tribunal have admitted the company under Section 7 of Insolvency & Bankruptcy Code, 2016 on 14.11.2017. The unit has slated thai even while they are going through the IBC Proceedings, they have been able to get reasonable business - despite adverse conditions hi the Solar industry because of continued onslaught with dumping by the Chinese and keep their factory running. Further the unit has informed that Hon'ble NCLT has granted time till 03.10.2018 for completing the Resolution process. Post Resolution, with cash infusion in the business, the operations will surely bounce back. Keeping in view the conditions of ihis sector, BoA had granted two years extension in Ihe block period i.e. uplo 08.09.2018 in its meeting held on 18.09.2017 for monitoring of NFE. The unit explained that they have got admitted into NCLT under Section 7 of Insolvency and Bankruptcy Code (IBC), 2016. Keeping in view the circumstances of the unit, problem faced by the unit and admission of the unit into IBC, Approval Committee decided to recommend (he request of the unit for further extension of the last block year by two more year i.e. upto 08.09.2020 for monitoring of NFE, to BoA for their consideration in terms of Rule 72 of SEZ Rules, 2006. Recommendation by DC / Approval Committee: Further Ihe unit has informed that Hon'ble NCLT has granted time till 03.10.2018 for completing the Resolution process. Post Resolution, with cash infusion in the business, the operations will surely bounce back. t sued N-itific ition No. 1/2018-Cusloms dated 30.07.2018 announcing a modest 25% S te uind duty in the first year. However, immediately afier the issuance of this notilic unm the developers have approached the Courts resulting that this notification has been stayed by the Hon'ble High Court of Orissa. Absence of any tariff barrier continues U plague the entire solar industry in India. The unit has stated that they are very positive to its turned round to post positive NFE soon by 2019 fiscal.

(i) The consmiction work of the main IT block has progressed to 3"* floor level (ii) Foundation level work in progress for utility block (iii)The unit has completed 20% of the overall work in the last three months. Specified Officer Report:- The specified officer also submitted a report en Ihe progress of construction after the physical inspect ion of the site. The Specified Officer has declared that on visiting the site it was found that the slab laying for ground plus two floors is complete and slab laying for the third floor was in progress. The Specified Officer has al so submitted the copies of foe pictures taken at e out of the total planned inve te for the physical progress of t 13.88 cmres nount invested 10.37 crorcs 0.60crores""" nount invested Rs A aud core ,„:- rom MIDC Rs A civil shell on works nt the last cxtens and allotment nt strue estm after II! To In .„,, ti CO Investin 1. S. No. 1. Y. S.No. For further extension for one year, upto 20.10.2019 Reques 85.2(vi)Request of M/s. Tech Mahindra Ltd. in MIDC SEZ at Plot No. 4, Rajiv Gandhi Infotcch Park, M IDC SEZ, Hinjewadi, Phase HI, Pune, Maharashtra for extension of Letter of Permission (T.OP) beyond 21.10.2018 upto 20.19.2019 •LoP issued on: 21.10.2014 . Nature of business of the Unit: IT/fTES •No of Extensions: 3 extensions . LOPvalidupto:2L10.2018

1,22,93,273.09 11,500.00 15,000.00 49 667 00 4.08.653.00 23,753.00 2,00,000.00 5,15,000.00 17,175.00 28,625.00 3 12 900.00 1,07,10,000.00 Investment made (in rupees) pproval fees for Service nance fee nhne charges onsenl charges rarges for MIDC development cha charges for plan a onal consulting Wministrative & pTloum"6 "lamt' Leveling lars Total NSDL MPCB Water c Buildinj Semtin Profess SEZ Charge SEZ A &Top SEZ on Grouni Land Parlicu 11. 10. 9 8. 7. 6. 5. 4. 3. 2. S.No. •Nature of business of the Unit: Fo CEMS, AAQMS, Gas sampling S Desuper Heating Station (PRDS) •LOP valid upto: 15.05.2018 •Request: For further extension for (a) Investment done till last extensio DC, SEEPZ SEZ has recommended the proposal. The request is placed before BoA for its consideration. 85.2(vii)Reque Maharashtra for e 14.(15.2019

.M/s. Kbalpana Industries (India) Ltd., a plastic re-cycling unit in Falta SEZ holding I.OA dated 26.03.1997 for manufacture aud export of Plastic/FVC Granules/garbage bags/films, polymer compounds etc. , has requested vide their letter dated 17.07.18 for renewal of LOA, which will be expiring on 30.11.2018, for a frirther period of 5 years. The unit had commenced production onOl. 12.2000. is tic units (6 proposals). DC, SEEPZ SEZ has recommended Ihe proposal. The request is placed before BoA for its consideratiu Item no. 85.3: Proposals for renewal of LoP for iyDC: l Bank of India to Yes Bank Reason for delay: (a)Delay in gelling approvals from MIDC (b)Change of Contractor - The unit has changed theft contn crunch due to which they were unable to switch contractor 1 (c)Change of Banker - "Hie unit has change their banker fro. due to some loan disbursement matter with bank of India. s already incsted l of Rs. 250 lacs. ^Rs. 86.06 lacs .52 lacs. Out of which the unit I Ihe unit has received loan sanctii ugust 2018. The balance amomr I cost of the project is Rs. 48 1 from their own funds. Furlhta is disbursed by the bank in / Rs. 153.461a and the same will be home 30,53,292.00 1,00.000.00 10.000.00 23,05,150.00 6,38,142.00 (in Rupees) Total Fees to civil engineer NSDL online charges shed, pillars etc boundary Particulars 4. 3- 1. S.No.

(c)The unit has declared vide letter dated 30.08.2018 that they are importing virgin plastic scrap which can be recycled in to viable commercial products and that same are free from any kind of toxic/non-toxic contamination, for which they have furnished Test Report issued by CIPET. 94.80 97.77 76.56 81.89 55 88 16000 Annual Capacily (MT) 15169 15644 13103 12250 8942 Annual Produelion(MT) 2017-18 2016-17 2015-16 2013-14 Financial Year (b) The unit has confirmed that they have capacity of LOA. The total production vis- 8.18% Total % of 2213.91 Total 181.42 2032.49 Physical 1 DTA Sale for Export 1 53A(n)(b)(EEFC) 2216.44 Total 13.02.2018 to 31.07.2018 Period is per revised plastic Policy dated 13.02.2018, the export perfotmance of the unit is a: age 97% 100% 100% 100% 100% Ferctm Rs.In 4.17 5.65 3.46 otal i 7 62.47 74.03 25.65 63.46 DTA Sale for 53A(n)(b)(EEFC) 1.70 0 0 Physical Export 64.25 74.15 25.70 62.94 63.58 lotal Annual ft performance c to exp 7-18 6-17 5-16 21 20 2( 2014-15 02.2013 03.2014 01 31 Y fol The matter was placed in the Unit Approval Committee held on 27.09.2018. deliberations, the Committee advised the unit to submit the updated data on export perform investment, employment for the last 5 years and projected export performance, investmer

Tubes/Reprocessed Floor Sweeping has requested vide letter dated 19.07.2018 & 19.09.2018 for renewal of LOA, which will be expiring on 30.11.2018, for a further period of 5 years. The unit The request is placed before I (i)Projccr physical Export for tl (j) Projected investment for thi (k) Projected employment gem 419 419 301 282 Total 326 321 327 218 201 Employment Female 93 98 82 83 81 Male 342.49 13.06 75.51 49.64 38.49 Investment "Amount "(Rupees' in lakhs) -18 -17 -16 ncial 201 201 till 201 201 Fina Ycai Sl.No. (d)Tlie unit has submitted a sample certificate from the factory which was aceompame i (e) The unit has submitted copy of Consent to Operate issued by West Bengal Polfutioi Control Board for the period from 01.04.2014 to 31.03.2018 and copy of online renewa (0 The unit has confirmed vide letter dated 30.08.2018 that they are nol importing an; solid Plastic waste falling under Ha^ardous Waste (Management, J landling and Transboundar Movement) Rules, 2008. (g) The unil has no rental dues on account of Lease Rent to FSEZ Authority as on date, (h) investment made and employment generated by the unit during the last 5 years are a

jr dated 26/9/201 8, that they arc importing virgin plastic i, for which they have famished Test report issued by (C) The unit has declared vide It scrap which can be recycled info vii 65.45% 62.42% 65.08% 78.13% 12.88% M/T per 1 1 Annum 36000 M/T 23562.530 22473.837 23430.840 28129.998 4639 596 M^" 2017-18 2016-17 2014-15 1.12.13 toll 32014 (B) The unit has also confirmed that they have imported virgin plasti approved capacity of LOP. The total production vis-^-vis capacity utilizatiot 100% Total % of Export 56.92 Total 51.16 DTA SALE in EEFC) 5.76 Physical 56.92 Annual 13/2/2018 to 24/09/2018 Period That as per revised Plastic Policy dated 13.02.2018, the export performance of the ur llows: (Rs. In Croti 0.60% 85.25% 76.68% 78.63% 100% Percentage 0.54 85.04 89.23 89.93 31.14 Total 0.17 85.04 89 23 89.83 31.14 DTA Sale for 0.37 NIL NIL 0.10 Nil Physical 88.84 99.75 116.36 114.37 31.14 T^ov^r"31 2017-18 2016-17 2015-16 2014-15 1-12-2013 to 31-3-2014 Year The factual information as submitted by the unit are furnished as follows : (A) The export performance of tire unit as per Plastic Policy dated 17.09.2013 is as (Rs. In Crore) immittee Meeting held on 27.09.2018. submil the ttpdaled da la on export rs and projected export performance. After deliberation, the committee advised the u performance, investment, employment for the last investment and employment for the next 5 years.

is Rs.44364.00 lakhs i Plant & Machinery for the nex 5 years is more than 700 per ai (I) Projected physical export for the ne (J) Projected investment is Rs.627. (K) Projected employment generation fc 658 639 627 540 221 Total 432 414 354 117 Female m 188 207 213 186 104 Male Empl^yment 0.00 . 810.38 i 70.74 , 810.38 0.00 739.64 75.96 739.64 112 30 662.75 368.19 ! 545.01 Plant & Cumulativ Machinery : e 0.00 0.00 0.00 0.93 5.46 176.82 Buildin Investment 2018-19 [As Sepl,.2O18 2017-18 2016-17 2015-16 2014-15 w.e.f. 42/ 2013 to 31/03/2014 Financial Year 6. 5. 4. 3. 2. '" SI. No. (E) The unit has confirmed vide letter dated 19/9/2018 that they arc not importing any Plastic Waste falling under Hazardous Waste (Management, Handling and Trans-bou Movement) Rules, 2008. (G) The unit has no rental dues on account of Lease Rent to the FSEZ Authority as on da (D)The unit has submitted a sample certificate from factory which was accompanied with each consignment of Plastic Waste/Scrap imported by them. (E)The unit has submitted copy of NO OBJECTIOPN CERTIFICATE NO. 147146 vide Memo No.83.;30AVBPCB/R(123)/99 dated 19.06.2017 i.e. Consent to Operate issued by the West Bengal Pollution Control Board in terms of provision of Water(Prevention Control of Pollution) Act. 1974 & submitted copy of number of Fire Licenses in respect of various space occupied by them which is valid upto 20/6/2018 to 19/6/2019, 27/05/2018 to 26/05/2019. 27/05/2018 to 26/05/2019 & 29/06/2018 to 28/6/2019.

of % 36.59% Total Export 6.63 Total 28 TA SALE EEFC) 3 1) 3.35 Physical 9.14 T^Tver 13/2/2018 to Period 96.88% 90.37% 95.38% 98.61% 98.51% Percentage 17.39 23.34 27 86 3.98 Total 13.64 10.33 20.61 23.57 3.98 DTA Sale for 53A(n) 3.75 3.75 2.73 4.29 Nil Physical Export 2017-18 17.95 24.47 28.25 4.04 Total Annual Turnover 2016-17 2015-16 2014-15 1.12.2013 io 31-3-2014 Year shed as follows: c Policy dated 17.09.2013 is as (Rs. In Crore) The factual information as si (A) The export performs M/s. Sukhi India Pvt Ltd., a plastic re 18.10.1996 for manufacture and export of PL Plastic Agglomerates Agglomerates, has requested vide letter dated 30.05.2018, & 13.09.2018 for renewal ofLOA, which will be expiring on 30.11.2018, for a further period of 5 years. The unit had commenced production on 13.07.1999. The matter was placed before Ihe Unit Approval Committee Meeting held on 27.09.2018. After deliberation, the committee advised the unit to submit the updated data on export performance, investment, employment for the last 5 years and projected export performance, investment and employment for the next 5 years. it in Falta SEZ holding LOP dated ' " "' ' " ",cd DC TSEZ has in terms of Rule 18(4)(a) of Ihe SEZ Rules, 2006, recommended that the roposal far extension of the LOP of M/s. Precision Polyplasl Private Limited be placed before :OA for consideration. The request is placed before BOA for its consideration.

300 300 300 300 300 300 Total 200 200 200 200 Female ment 100 100 100 100 100 Male Employ 169.57 160.09 158.88 155.00 155.00 153.33 48.51 Cumulattv 3.50 Nil 0.08 104.82 Plant & Machinery Investment 0.38 Nil Nil 48.51 Buildin 2018-19 [As on 30'" Sept,.201S 2016-17 2015-16 2014-15 2013-14 balance as on 1.12.2013 Year 5. 4. 3. 1. SI. consignment of Plastic Waste/Scrap imported by them. (K)The unit lias submitted copy of Consent to Operate Control Board in terms ol" provision of Water(Prcvcnti the period upto 24.02.2022. (F)The unit has confirmed vide letter dated 30.;8.'2O18 that they are not importing any Soild Plastic Waste falling under Ha^ardous Waste (Measurement Handling and Trans-boundary Movement) rales, 2008. (G)The unit has no rental dues on account of Lease Rent to the FSEZ Authority as on date. (H) Investment made and employment generated by the unit during the last 5 years are as :d 30;8/2018, that they are importing v ommercial products and that same w .n, for which they have famished Tes which can be recycled h kind of toxic/non toxic c CIPET. 32.28% 63.75% 66.49% 78.06% 13.74% Utilisation in % per ty in M/T Capac 6000 M/T 31.OS.20i8 1936.996 3825.20 3989.95 4684.11 5346.83 824.98 M .T 1.3.2014 ear 1.4.2018 to 2017-18 2016-17 2015-16 2014-15 1.12.13 to 3 Financial Y

Upto 30.11.2018 w.e.f. 01.12.2013 rorapcriodof5 years 7500 MT Plastic Granulcs/Film/Bags/Agglo/Fibre BoardTay Flat Tube 24/04/1997 No.FEPZ/LlC/P-7/1996/3758 dated 07.03.1996 Date of Val idity of LOP Annual Capacity Hems of manufacture/export Date of Commencement ot Production No. and Dale of grant of original 1T)P The matter was placed in the Unit Approval Committee held on 27.09.2018. After deliberations, Ihe Committee advised the unit to submit the updated data on export performance, investment, employment far the last 5 years and projected export performance, investment and employment for the next 5 years, utilization of production capacity etc. As per direction of Unit Approval Committee held on 27.09.2018, Ihe factual information as submitted by the unit are famished as follows: M/s. Amamath Enviroplast Ltd.,, a plastic re-cycling unit in Falta Special Economic Zone, Falta, West Bengal far manufacture and export of 'LDPE/HDPE/PP Granules/Plastic Sheets/Films and strips. Plastic hay Flat Tube'. The Unit has requested for Extension of its LOA for farther period of 05 years whieh will be expiring on 30.11.2018. al of LOA beyond The request is placed before BOA for it DC FSEZhas recommended that in terms of Rule 18(4)(a) of the SEZ Rules, 2006, the proposal for extension of the LOP of M/s. Sukhi India Private Limited may he placed before the BOA for consideration. (K)Projected employment generation for the next 5 years is 1000 per a (I) Export in hand Rs.800.00 lakhs

Ihe unit has also submitted copy of 'Consent to Establish'(NOC) and 'Con obtained from 'West Bengal Pollution Control Board, KolkataL They ha' d a ix p> of lequisile permission of Grant of Registration under the provision \ is(tMtni,,cmuit 2 <H6issucd by West Bengal Pollution Control Board. .75 .76 .701 (MTS) 443 290 348 502 yiv 5 31.03.2018 31.03.2017 31.03.2016 o 31.03.20 01.04.17 to 01.04.15 to 13.12.2013 Period i rental dues on account of Lease Rear to FSEZ Authority. to submitted the details of Annual Capacity of Utilization as follow^ 2.57 1.29 2.79 1.73 (-)5.97 NFE 00 00 00 0.89 Total FOB value of export 19.01 14.40 18.04 18.00 6.92 EEFC A/c fos 53A(n) 1.36 00 00 00 00 Physical 19.01 14.40 18.04 18.00 6.92 Annual Tum- 6-17 5-16 4-15 12.13 1.3.14 od 20 •n< 20 20 01 Pe e Report submitted by the utti1 2017-18 as per the Annual Peril In this regard, attention is invited to clause (ix) and clause (x) of the DoC's letter No. C6/10/2009-SEZ dated 17.09.2013 regarding n obligation of plastic re-cycling units. 250 2017- 18 0.18 2017- 18 6- 25 2( 17 0 20 250 5- 5" 20 16 0.0 16 250 2014- 0 15 i 250 2013- \tsir nZone. ore) uml (Inci the ne ntby mZ Employmc Investmcn

100% Percentage 18.61 16.49 DTA Sale 53A(n)(b)- EEFC A/C 2.12 Physical Export 8.44 Total Annual 01.12.2013 to 31.03.2014 Year submitted by the unit are famished as follows : e of the unit as per as per Plastic Policy dated 17.0 The factual infonnalio The export perfom M/s. Nara Exim Pvt. Ltd., a unit in Falta SEZ holding LOP dated 18.12,1996 for manufacture and export of Plastic Granules / Agglomerates'Lay Flat Tube has requested vide letter dated 30.05.2018 for renewal of LOA, which will he expiring on 30.11.2018, for a farther period of 5 years. Tire unit had commenced production on 12.02.1999. The matter was placed in Ihe Unit Approval Committee held ou 27.09.2018. After deliberations, the Committee advised the um! to submit Ihe updated data on export performance, investment, employment for the last 5 years and projected export performance, investment and employment for the next 5 years, utilization of production capacity etc. ;wal of its LOA dated The request is placed before BOA for its consideration, v)Request of M/s. Nara Exim Pvt. Ltd. for 320 8.15 75.70 2022-23 300 7.76 77.50 2021-22 290 7.35 21.50 2020-21 275 7.05 77.05 2019-20 262 6.70 """ (Nos.) FOB Exports (Rs.in erores) i 2018-19 ESTIMATED PROJECTION FOR 5 YEARS

(c)The unit has declared vide letter dated 30.08.2018 that they are importing virgin plastic scrap which can be recycled in to viable commercial products and (hat same are free from any- kind of toxic/non-toxic contamination, for which they have famished lest Report issued by C1PET. (d)The unit has submitted a sample certificate from the factory which was accompanied with each consignment of plastic wasle'scrap imported by them. (e)The unit lias submitted copy of Consent to Operate issued by West Bengal Pollution Control Board for the period from 01.04.2014 to 31.03.2018 and copy of online renewal application for Consent to operate for the nexl five years. (f)The unit has confirmed vide letter dated 30.08.2018 that they are not importing any solid Plastic waste falling under Ha^ardous waste (Mesurement Handling and Trans-boundary Movement) Rules. 2008. (g)The unit has no rental dues on account of Lease Rent to hSEZ Authority as on date, follows: 39.90 39.58 42.27 54 74 58.93 % terms Capaerty 9000 (MT) n(MT) 3591.805 3562.31 3804.699 4926 891 5304.02 Annual Producti 8 7 6 5 ralYear 2017- 7016- 2015- 2014- 2013- Financ tle'seraps as per approved 28.74% Total % of export 815.71 Total 268.07 ! 547.64 Physical Export | DTA Sale 1 (in EEFC A/C) 13.02.2018to31.07.2018 Period That as per revised plastic Policy dated 13.02.2018 . the export performance of the unit 17.38 | 96.66% 12.66 i 86.06% 23.60 . 99.70% 27.38 ! 96.17% 17.38 12.66 24.47 17.98 14.71 28.47 2.91 2017-18 2016-17 2015-16 2014-15

/Films dated ic Sheei as 1 A LDPE/HDPE/PP Granule. 4/1997/ 16/12/1998 No.FEPZ/LIC/A-2 09 05.1997 ement of of original re/ex grant manulael Items of Date of Con Production Dale of No. and LOP as famished below :- The factual informatic on Ihe basis of 'Plastic Policy' dated oA w.e.f. 01.12.2013 for a period of 05 r, the LOP was cancelled vide this office 2005 as well as SEZ Authority Rules In this connection, it is brought to notice that 17.09.2013, Ihe LOP of the unit was revalidated in the years vide this office's letter dated 13.12.2013. Howeve Order dated 07.04.2016 in tetms of Section 16 of SE/. A S(XIf) for occupying the Govt. Premises, being a huge def BOA against the said Order dated 07.04.2016. In their 8 BOA decided to uphold their appeal. M/s. Alps Overseas Pvl. Limited, a plastic re-cycling unit in Falta Special Economic Zone, Falta, West Bengal for manufacture and export of T.DPE/I1DPE/PP Granules/Plastic Sheets/films and strips, Plastic Lay Flat Tube'. Their LOP is requested for Extension of its LOA for further period of 05 years which will be expiring on 30.11.2018. f Pvt. Ltd. for renewal of LOA beyond The request is placed before BOA for its vi)Request of M/s. Alps Overs' of Rule 18(4)(a) of the SEZ Rules, the im Pvt. Ltd. be placed before the BOA for years is Rs.18498.37 lakhs. arsisRs.l751akhs. the next 5 years is 1000 (approx.). 200 350 300 300 300 ' otal 200 200 200 200 Female Employment 100 100 ' 100 Male Export for the next nent for the next 5 y 67.67 67.67 60.61 54.67 Amount (Rupees in lakhs) Investment (i) Project physical (j) Projected investn (k) Projected emplo 7-18 6-17 5-16 4-15 3-14 ancial 5 20 4 20 2 | 20 20 Ye 1 S.No.

The unit has no rental dues on account of Lease Rent to FSEZ Authority. The unit has further clarified the following vide Us letter dated 24/09/2018 : (a) Details of Raw Materials/import items etc : The uniL has informed that the main import item is virgin polymer waste and scrap. The and was finally renewed on 2"J .Inly, 2018 and hence the imports were irregular after the initial period. On peak utili^ation ol capacity, the ayeragc nuport of virgin polymer scrap is 800 MT per 00 0% 0% 0% 0% 0% export % of 00 00 00 (-)0.03 NFE 00 00 00 value of Total FOB 00 00 00 A/c EEFC Non- Sale in DTA 00 00 00 00 53A(n) A .'c itis EEFC against Sales 00 00 00 00 al Physic 00 00

00 over 1 Turn Total 2017-18 2016-17 2015-16 01.12.13 31.3.14 Period sale made by the unit for the last 05 years i.e. FY 2013- nanee Report submitted by the unit and report submitted The details of the export ^ 14 to 2017-18 as per the Annual F by the Finn are as follows :- DoC's letter No. C6 .T0/2009-SEZ dated 1 M-8 h-0 2017- 2017- M-8 F-0 2016- 17 2016- Tto of 5 year be 0 1 5- 5- a M- F-0 20 20 1.7 rap iv h 1 1 M-8 F-0 2014- 15 2014- 15 1.70 2.20 L Plastic F-0 14 14 1.70 w.e.f. 01. 8600 MT and strips the unit in n crore) LOP ent as staled b t as per APR aliditvofLOP hmploym the APRs favestme Dale of V Date of 1 Annual C

(I) WORKING CAPITAL: 15 CRORES APPROX. (g) MANAGERIAL,ADM1N1STRATIVE AND SUPERVISORY STAFF : 20 - 25 PERSONS, (h) SKILLED LABOUR: 70-75 PER DAY (i) UNSKILLED LABOUR: 550-600 PER DAY DC FSEZ has in view of the facls mentioned above, recommended that the oase of M/s. Alps Overseas Pvt. Ltd. for renewal of their LOP, which is expiring on 30.11.2018 may be placed before BOA for consideration. The request is placed before BOA for its consideration. Id) ESTIMATED PROJECTION FOR 5 YEARS IN USD 1ST2ND3RD4TH5TH TOTAL FOB value of exports 35,45,000 35,45,000 35,45,000 35,45,000 35,45,000 1,77,25,000 in first 5 yearsapprox. approx. approx. approx. approx. approx. Foreign Exchange outgo 32,55,000 32,55,000 32,55,000 32,55,000 32,55,000 1,62,75,000 on for first five years approx. approx, approx. approx. approx. approx. Net Foreign Exchange Earning 2,91,000 2,91,000 2,91,000 2,91,000 2,91,000 14,55,000 for first live years approx. approx. approx. approx. approx. approx. (e) FRESI1 FIXED CAPITAL INVESTMENT : Civil Construction, Electric (b) Pollution control certifrcate : NOC from State Pollution Control Board & certificate of 'Consent tu Operate' initially issued in favor of the unit. As Ihe unit was non operational, the same was not renewed. However, the unit has applied for clearance from the State Pollution Control Board as per the current norms.

iloymenl of Ihe project : Direct- 1609 lnd ire application (10.00.2018) Recommen dation (10.09.2018) Land Possession (in ha) Software Seclor Kmubarapalli, Krisima^iri District, Location "'•"""" S. ! Name of No the Developer (i) Proposed Invcstmcn (ii) Projected employ™t DC MEPZ SEZ has recommended the proposal. The proposal of the developer is submitted for consideration of BoA. 85.4(ii)Request of M/s. Delta Electronics India Private Limited for setting up of a sector specific SEZ for Electronic Hardware and Software including IT/1TES at Plot No. 1, Industrial Park, Kuru hut-up alii, Krishnagiri District, Taaiil Nadu over an area of 10.96 f the project : Direct 2000 and indirect 500 (approx) application Status of (20.08.2018) dation Recommen Possession Land (in ha) Area Nadu Ir™ Developer the No Item No. 85.4: Proposals for setting up of SEZs (2 proposals)

le request is placed before BOA 1b pppppyyg y operational blockades. They have also submitted NOC obtained from M's. CHIL-SEZ, the Developer, vide Developer's letter dated 27.06.2018 for withdrawal/cancellation of the Co- Dl S rtually thereby avoiding any it of operations, it would vities. they have farther ) which they are not in a the Co-Developer status jested for withdrawal ol 11 acti' duett iwing w reqi nceiled mi ive clients for wilhdn ted has no' ir prospect ;d son stau appl the rca ; Pr onsideriug the indefinite 1 project allocation from tatus in CHIL-SEZ. The cess Healthcare Service! be deemed apt submitted that c position to asec was Ihe delay ii Co-Developer s M/s. Ac The proposal for setting up of sector specific SEZ for Electronic Hardware and Software including IT/ITES in SIPGOT Industrial Park, Kurubarapalli, Krishnagiri, Tamil Nadu is placed before BoA for consideration. The proposal oflhe developer is submitted for consideration of BoA. Item No. 85.5.: Cancellation of Co-developer status (one proposal) S5.5(i)Request of M/s. Access Healthcare Services Private Limited in Coimbatore, Hiteclt Infrastructure private Limited SEZ (CHIL-SEZ), Coimbatore for cancellation of co-Developer status approved by BoA. M/s. Access Healthcare services Private Limited, had submitted an application for grant of co-Developer status in the Coimbatore Hilech Infrastructure Private Limited SEZ (CHIL- SEZ), Coimbatore for development of IT/ITES facility and Electronic Hardware and software. The proposal of M/s. Access Healthcare Services Private Limited, was approved by the BoA in its 82nd meeting held on 04.04.2018. Since the Co-Developer Agreement was not submitted by the company. LOA was not issued.

nil Ashok Chordia (non. larcholder of Classic Hotel lanagement (India) Pvt. Ltd. or cltange in Shareholding Pattern of die developer was considered in on 12^ September, 2018. The amended shareholding intimated by 0.01 Percentage 10 10 e Value of res held sha (TN 2,38,36,772 1 No. of shares held Hotel t. Ltd. Pv reholding th voting td. W hordi f Cla (India sha Total Alul Ashok C shareholder Management 100 1.52 9.88 61.33 Percentage 10 10 10 10 Value of es held Fae sha i,772 234 158 .000 9,380 shares 2,38,1 3,63 23,5 65,0 1,46, held tnpanv 1 Jain elopment Pvt. ding (Equity rights) no 4 o4C Dev oting Total LREF Subci LSO Subeo n LalitkumarK Kumar Urba Ltd. Name of sh The details of shareholding pattern of the company are given belo1 Sharchulding Pattern before change: 85.6 (i)Request of M/s. Kumar Builders Township Ventures Pvt. Ltd. in the se specific SEZ for IT/ITES at Village Ilinjcwadi & Mann, Taluka - Mulshi, P Maharashtra for change in shareholding pattern. The above mentioned SEZ was notified on 12' December, 2008, over an area of 10 Item No. 85.6: Change of Shareholding Pattern /iuerger/de-mcrgcr (one proposal)

M/s Brandix India Apparel City Pvl. Ltd. was notified as a sector specific SEZ fi at Duppituru, Moturupaietn, Marutuni and Gurujaplen Villages in Visakhapatnain Distri Slate of Andhra Pradesh was notified on 10th April. 2007 over an area of 404.70 heelai vide letter dated 3rd May, 2007 conveyed its approval for authorised operations ii is Cases (5 proposals) The request is placed before BoA lor i Item No. 85.7 : Miscell ended the proposal for change in shareholding pattern of Recommendation by DC. 100 99.99 0.01 Percentage 10 10 Face Value of shares held (INR) 2,38,36,772 2,38,36,771 1 No. of shares held Total Classic Hotel Management (India) Pvl. Ltd. Atul Ashok Chordia (nominee shareholder of Classic Hotel Management (India) Pvt. Ltd. Name of shareholding (Equity shares with voting rights) nt proposal certifies that the final shareholding patten 100 99.99 0.01 Percentage ue of held 10 10 Va Face share (INR) 2,38,36,772 2,38,36,771 1 No. of shares held 1 B g Hot Ltd Manag d. (no Pvl rehnldin th votin f Cla India sh es w Total Classic Hole (India) IM. I. Alul Ashok C shareholder o Name of (Equity shar rights)

The above mentioned SEZ stands notified over an area of 1.59 hectares. The developer has requested for addition of an area of 1.18 hectares, thereby making Ihe DC VSbZ has recommended (he proposal. The request is placed before BOA for its eon Now, the developer intend to delii developer has developed the infrastracfan fands earlier before induction of Ihe co-developer. As per the Authorisation Agreement entered between the developer and co-developer, developer has already created infrastructure facilities in an 4.86 hectares out of 99.62 hectares which the developer intend Lo delineate the same and accordingly amended and execute: revised Authorisation .Agreement between the developer and eo-dcvcloper by reducing the a M's Adhisthan Investments India Pvt. Ltd. was given formal approval as a co-developer for providing infrastructure facilities in the Textile Special Economic Zone at Atchulapuram Mandal, Visakhapatnam Distt., Andhra Pradesh proposed to be developed by M's Brandix India Apparel (Private) ltd. on 20'" August, 2009 in an area of 99.62 Ha. The Co-developer agreement dated 9"1 July, 2009. Subsequently, M/s. Brandix India Apparel City Private Limited has proposed to induct a co-developer M/s. Adhisthan Investment India Private Limited and enLered info an Authorisation Agreement for co-development on 9^ July, 2009. As per the agreement the co-developer has to develop the facilities in an area of 99.62 hectares. The co-developer was approved en 20 1" August, 2009 lor undertaking the cons (ruction and sub-leasing of residential housing together the SEZ. is inclusive of the 4.86 hectares which the developer ising n.; Hot sqi upto 40.000 Techi tiplex and School, etail space/mul 3 sqm.

20,001 apping a ents upU •n upto 8000 si :rviee apartm ostel/si H de

Recommendation by DC DC, CSEZ has recommended the proposal. The proposal of the developer is submitted for consideration of BoA. 85.7(iii)Request of M/s. Truslone Wegmans Developers Pvt. Ltd., Co-developer for increase iu super built-up area from 380011 Sqmt to 42500 Sqml. to be developed by them in the Electronics Hardware & Software including IT/ITES SEZ of M/s. Artha Infratech Pvt. Ltd. at Plot No. 21, Sector- Tcchznnc-IV, Greater Noida. The above mentioned SEZ stands notified over an area of 10.006754 hectares. M/s. Trustone Wegmans Developers Pvt Pvt. Ltd. was granted approval on 28.09.2015 for co-developer status in the aforesaid SEZ for Constructing one tower of approximately 38000 Sqmt. super bunt up area over 0.4450 hectares of land in the processing area for Inlcmational Financial Services Centre (IFSC) and IT/ITES including Electronic Hardware and Software. Now the co-developer has requested for increase in built-up area from 38000 sqmt. To 42500 sqml of Tower No. 1 and modified co-developer agreement dated 28.09.2018. DC, NSEZ has recommended tire proposal. The request of the Co-developer is submitted for consideration of BoA. 85.7(iv)Request far revoking/de-notification of SEZ status given to M/s. Ansal IT City & Parks Eld. & Co-developer M/s. Earth Iconic Infrastructure Pvt. Ltd. at Tech Zone 06, Greater Noida. M/s Ansal IT City & Parks Ltd. was granted formal approval vide LoA dated 7th April, 2006. The SEZ was notified on 29.08.2006 and is in operation w.e.f. 22.04.2014. Presently, two operation in the SEZ. A request of M/s. Ansal IT City & Parks Ltd. for grant of extension in timeline for construction of minimum built area in the IT/ITES at Plot No. TZ-06, Sector Tech Zone, Gr. Noida, Uttar Pradesh was taken up by the 73 BoA in its meeting held on 9 November, 201 ft. The Board, after deliberations, observed that as per Rule 5(7) of SEZ Rules, 2006, the developer or co-developer shall have to construct the minimum built up area (KHKI00 sqmt.) wilhin a The Government of Karnataka vide order no. Cl 170 SP1 2018, Bengalura dated 04.09.2018 has given approval which is valid for a period of 2 years from the date of issue of the

ease condition and SEZ rules. Further, in vi sued a show cause notice dated 05.10.2016 id co-dcvelopcr. Lease Deed date the above letter Greater Noida Authority has i under the residential scheme launched by the s to CEO, GNIDA, by the developer wherein it er dated 06.09.2016 w d (11.05. 2013 for violati ppg then there can be no relationship of being detoloper and co-developer between these two companies. Both stand restricted to their territory of land allotted to them by GNIDA. They had no control over each other once the sub-lease was executed for plot TZ-06 and independent rights were given to M/s. Earth Iconic Infrastructure Pvt. Ltd. veloper h The second allegation of the applicants are that (hough M/s. Earth Iconic infrastructure Pvt. Ltd. was allowed to become co-dcvclopcr in the M/s. Ansal IT City SEZ but at first place it was not qualified to become a co-developer for tire reason that it actually sub-divided the plot TZ-06 through a Tripartite Sub-Lease Deed dated 01.05.2013 through which all the rights of the developer from the land transferred to the co-developer were extinguished. Once the main developer would be left with no legal interest in the land transferred to the co-developer it would be illegal to say that M/s. Earth Iconic Infrastructure could be allowed to become a co-dcvclopcr of the same SEZ. The applicant has informed thai once M/s. Ansal IT City & Parks Limited had got approval from BoA for setting an SEZ at plot No. TZ-06 at Greater Noida City admeasuring arouud 30 acres then neither developer nor Greater Noida Industrial Development authority had any right to sub-divide the plot TZ-06 and transfer around 13.5 acres of land to M/s. Earth laconic In Ira struct me Pvl. Ltd and gel its rights extinguished from the land through tripartite ase deed dated 01.05.2013. Further when the M/s. Ansal 11" City & Parks Limited being co-developer shall ve informed that as per Rule 5(7), (he developer < imum build up area (100000 sqmt.) within a peri, f ihe SEZ in which at least fifty percent of such ea h^^ built u ? received from Shri Harsh Thapar and Shri Suman Malik of SEZ status given to M/s. Ansal IT City and Parks Limited & ie Infrastructure Pvl. Ltd at Tech Zone-06, Greater Noida for not (up area (100000 sqmt) within a period often years. Complaints have bo requesting for de-notification Co-developer M/s. Earth Ico constructing the minimum bui of the SEZ in which at least fifty percent o iompleted on 28.08.2016 and approx. 1500 1 .(ructed in the processing area of SEZ. Hot action work even after lapse of 10 years. period of ten years from the date of notificatior 10 years of SEZ notification has already been (1,65,000 sqft.) of built up area have been eon the Developer has not completed 50% of eonstr

Third reason for filing the petition by the applicants is because the applicants have been duped of arouud Rs. 80 laes by the co-developer M's. Earth Iconic Pvt. Ltd by selling an apartment in the SEZ area. The developer and co-developer are required to construe! and develop the SEZ by commercial borrowings only however, ihey approached general public like the applicant and started retail selling of apartment to general public. The developer and co- developer hatched conspiracy to dupe retail investors and buyers like applicant but somehow they were not able to complete the project any their conspiracy got revealed. In light of above fact, circumstances and grounds the petitioner had requested CIMto:- •Direct BoA to revoke letter of extension dated 17.05.2017 and not to give am farther time extension to the developer M's. Ansal IT City and Parks Limited for grounds •Direct BcA to revoke/de-notify the LoA dated 07.04.2006 and 17.07 2012 granted to developer M/s. Ansal IT City and Parks Limited & Co-dcvclopcr M s Earth Rome Infrastructure Pvt Ltd. •Direct for construction audit of Ihe SEZ by the NSEZ and recommend for financial audit of Ihe developer and co-developer by Companies by Mo Corporate Ulair •Take steps under law to doju lite to the hundreds of investors who have lost then hard earned money for purchasing studio apartment in Ihe SEZ and sol through misrepresentation by the developei and eo-developcr The monev invested bv the applicant be refunded by the to-developei 7h" meeting held on 28 04 2017 deliberated on the •7. Rules, 2006, the developer or eo developer shall date of notification of the SEZ in which at least filly percent of such area to be constructed within a period ol" five years from the date of notification." In instant ease 10 years of SEZ notification has already been completed on 28.08.2016 and approx. 15000 sqm (1,65,000 sqft.) of built up area have been consttucted in the processing area of SEZ. However, the Developer has not completed 50% of construction work even after lapse of 10 years. The, Board authori^ed DC, NSEZ to issm approval should not be cancelled and Ihe SEZ c fresh proposal for consideration of the BOA. A Notice No. 10/18/2012-SEZ/Vol. 11/9401 dt.30.08.2018 was issued to the Developer M/s Ansal IT City & Parks Ltd. and the Co-developer M's Earth Iconic Infrastructure Pvt. Ltd. along with its directors, Mr. Vikas Gupta, Mr. Rajneesh Mittal and Mr. Atul Gupta vide which they were requested to submit their statements/replies to this office positively within 10 days from date of receipt of said notice for farther necessary action. reply lei the Notice dt 30.08.2018, has been received from

The developer i.e. M/s. Ansal IT City & Parks Limited vide letter dated 18.09.2018 has made the following submissions: 1.That fa the year 2006. Ansal IT City & Parks Limited (AITCPL) was allotted an area of 75 Acres of land in shape of IT Plot NO.6 atTechzone in Greater Noida by GNIDA and a lease Deed was executed far a term of 90 years w.c.f. 10.02.2006 in favour of AITCPL. F2/28/2006-EPZ dated 07.04.2006 accorded approval and far Project n t notified )s SEZ in Govt. gazette on 29.08.2006 vide Notification No.S.O 13""i(EI 2.Thereafter. "Co-Developer" status was granted to M/s Earth Iconic Infrastructure Pvt Ltd. (EIIPL) by BOA as per Ihe Letter of Approval dated 17th July. 2012 vide letter No F2/28/2006-SEZ. In addition, ON [DA has given its consent on appointment of SUB LESSEE as Co-Developer vide its teller dated 4lh, July, 2012. 3.Subsequently, a Tripartite Sub-Lease Deed was signed between Greater Noida Authority (LESSOR, who are the 'Principal' in the contract), Ansal II City & Parks Limited (Developer, who is the "Agent" fa the Contract) & (Co-Developer who is the "Co-Agent" fa the Contract). Herein, E11PL being a "Sub Lessee" is granted permission as per (he provisions of SEZ Act and Rules and is given all rights at par with the Developer, who himself shall he responsible far his acts and omissions. The "LESSOR" has also given its consent on appointment of SUB-LESSEE as Co-Developer vide its letter dated 4ih July, 2012. 4.That as per the Tripartite Sub-Lease Deed, EIIPL was required to develop 50.000 sq. mtrs. built up area m processing area, besides developing non-processing area comprising of commercial and residential space. 5.["hat HIIPL (Co-Agent) was selected by GNIDA (Principal) as per (he provisions provided under Chpt.-2, rale 3; rale 3(a) and rule 4 of the SEZ Rules. Hence, legally as per the provisions of Sec. 194 offadian Contract Act, 1872 EIIPL (Co-Agent) enjoys ihe same rights & authority as to that enjoyed by AITCPL. Moreover, vide Clause No. 2 of "Tripartite Sub-Lease Deed" EIIPL (Co-Agent) was granted complete autonomy & authority by GNIDA (Principal) to directly approach them and other government bodies sub teased to EIIPL as per terms and conditions mentioned Iherein. However no eonsuuetion of built up area or residential area have been done by EIIPL since the Tripartite Lease Deed except some excavation and setting up of its site office. 6.That as per the Indian Con^uct Act, 1872, It is important io note that: Co-Agent is under direct control of the Principal. There is a privity of contract between the Co-Agent and (he Principal. The Co-Agent is responsible for fas'her acts only to tire Principal.

Here it is mentioned that w.r.t. above mentioned developer's communication against the co-developer, Ihe co-developer had been requested to submit details of construction activities already completed as well tts completion schedule of Ihe built up area of50000 sq.m. in Processing Area of SEZ vide this office letters dt. 03.06.15 and 21.09.15. Besides, subsequently developer, in its letter dt. 27.06.16. on its as well as Co- developer's behalf, appealed for extension of construction timelines. Accordingly review of development work of SEZ was placed before Approval Committee held on 02.09.16 wherein developers representative did not raise any issue of irregularities allegedly being committed by Co-Developer and requested for extension of timelines for construction of minimum built up area required u/r 5(1) of SEZ Rules. Accordinglv as per decision of Approval Committee held on 02.09.16 proposal of developer and co- developer was forwarded to DOC Jar consideration vide this office letter dt. 05.10.16. by ETIPL and failure to rectify Ihe same, AiTCPL has also For all the acts of the Co-Agent, the Principal is liable to the third party. 7.Thai so far as development in leased area of AITCPL is concerned (except area sub leased to EIIPL under approval of Ministry of Commerce. Govt. of India, vide our letter dated 08.03.2018 to Dy. Development Commissioner, Noida SEZ). AITCPL lias duly conveyed that third party interest has already been created in the SEZ being developed by M/s. AITCPL. 8.That M/s. Hanu Software Solution Pvt. Ltd., M/s. Vidya Mantra Edusyslems Pvt. Ltd. & Agami Technologies Pvt. Ltd. are already operating over an area of 19469 Sq. ft., which has generated export of more than approx. 55 Cr. Till date. Another unit in favour of M's. Vidya Mantra Edusystcms Pvl. Ltd far 5473.85 Sq. ft. has been granted IDA for which he will start the operations soon. Apart from these units, one more unit in favour of M .'S. Gyro Web Services LLP has signed term sheet with us for 1000 Sq mtr plot and are in process of applying for issuance of LOA from SEZ authority for starting ihcir operations. 9.That AITCPL came to know that EIIPL started receiving money/ deposits from General Public which is against the SEZ Act/ Rules and without constructing any IT/1TKS built up or residential area as was obligatory for sub-leased area. However being a responsible developer, AITCPL has been watchful and vigilant from the very beginning and has been highlighting and bringing the same violations into the notice of this office about such issues/irregularities, which, resulted in violation of SEZ roles from time to time, the details of which, are given below: (i) Noticed!. 14.04.15 to EIIPL with copyto NSEZ office, (ii) Notice dt. 18.04.15 to EIIPL with copyto NSbZ office. (iii)Letter dt. ll.08.i5 to DC, NSEZ (ReI" no IT/ITES/SC/01-15A), wherein, information w.r.t action being taken against EIIPL was sought.

terminated and revoked. Further due to gross violations and illegalities on part of EIIPL, who was acting as independent Co-Developer under approval ol' SEZ Authority, the entire SEZ has been subjected to very bad publicity and in this regard an FIR No. Marg. Notices have also been issued to directors of AITCPL loo and AITCPL has also been questioned, interrogated and scrutinized due to unlawful acts on part of EIIPL. 12.That AH'CPL has been continuously informing all these illegalities and irregularities on part of EIIPL and has requested from lime to time to the SEZ Authority, GNIDA & DC of Noida Special Economic Zone to initiate and take all corrective and coercive measures against EIIPL to rectify all illegal acts including termination of Tripartite Lease Deed intimated to the SEZ authorities that AITCPL is ready and willing to overtake the responsibilities of EIIPL and it shall develop the 50,000 Sq. mtrs. which was the obligation of EIIFL. However. AITCPL is still awaiting far initiation of corrective illegalities on part ofEIIPL. 13.Thai as per the Indian Contract Act, 1872. all the components of contract i.e. "Proposal"; "Promise": "Consideration"; "Agreements" & "Contract" were executed between Ihe distressed complainants (Allottees) and. EIIPL (Co-Developer). Hence, AITCPL is not a party in the contract and AITCPL never allowed/authorized EIIPL to advertise.'promote/seil properties AITCPL as the developer of the boondoggle project. 14.That none of the distressed complainants (Alottces) contacted OR asked for any clarification from Al'ICPT. (oral/written/1ace-to-faee meetings) before and during (he period of booking the disputed property of LIE PL. Hence, it shows that the intention of distressed complainants (Allottees) is to frame false allegations on a reputed company like AITCPL and exploit the services of AITCPL without executing any formal/ complainants. However, AITCPL can't be held liable for the fraudulent acts and omission committed by EIIPL. AITCPL should be dropped. Allegations contained therein arc false, baseless and unfounded. 17.That the intimation of action at this end is also necessary as these documents and agreements have been done and accorded upon due approval from Board of Approval Ministry of Commerce, Govt. of India through this office. 18.Besides, the developer has also enclosed copies of its correspondence with EIIPL, GNIDA & HOW.

M/s. E&Y had vide their letter dated 17U15.2018 represented that certain issues/difficulties w.r.t. supply of services to SEZ developers/units, due to ambiguity created by the provisions of GST Law and introduction of default list of authorized serviced to be received by SEZs as such related vide Department of Commerce letter dated 02.01.2018 were being faced and had sought clarification in Ihe matter. Pursuant to the introduction of GST in July 2017, supplies to SEZ units/Developers qualify as zero rated supplies fa terms of Section 16 of ihelGST Act, 2017. It is to be noted that there is no requirement to obtain approved list of services issued from the jurisdictional SEZ office for providing IGST exemption under the IGST Act. However, the Department of ued a letter dated 2 January, wherein it has conveyed the Board of Approvals' er is placed before the BOA (or consideration. sultant services as a default authorized DC NSEZ has stated that based on the facts mentioned fa (he Show Cause Notice(SCN) issued by Ihe Greater Noida Industrial Development Authority dt, 28.12.2017 specifically paragraph 7,8,9, of the SCN, it seems (hat Ihe Co-developer has launched a scheme thereby selling the residence flats. Paragraph 9 of the SCN says "and whereas, by your reply letter dt. 25.10.16, you admitted that in your scheme you had assured 12% return to the flat buyers". This seems to be a clear violation of proviso to Rule 11(10) of the SEZ Rules, this proviso specifically states "Provided that the developer or co-developer mav lease the completed infrastructure along with the vacant land appurtenant thereto for the purposes." Hence, the developer or co- devclopcr can give Ihe completed infrastructure only on lease basis and cannot sell it. Even Rule 11(9) also categorically provides that the developer shall nut sell the land in a SEZ. Hence, Greater Noida Industrial Development Authority has issued the SCN for cancellation of the sub lease deed executed with the co-developcr. Since the land has been allotted by the Greater Noida Industrial Development Authority to the Co-developer the action for cancellation of such lease/sub-lease has to be taken by the Greater Noida Industrial Development Authority only . It has to take a view on the adjudication of the SCN issued by it on 28.12.17. It has also been stated tliat NSEZ (hat. farther, in terms of Section 10(c) of the SEZ Act if the Letter of Approval (LOA) then it can lake action in terms of Section 10 of SEZ Act. Such action can be taken by the Board of Approval only after providing opportunity of Personal Hearing. Recommendation by PC: In view of above, DC NSEZ has forwarded the reply received from the SEZ Developer - M/s Ansal IT City & Parks Ltd. with the recommendation that the ease may be placed with complete facts before BOA for taking a view for appropriate action under Section 10 of the SEZ

(•UAC's') as Default authorized services. Though the tnlenlton for introduction of the above letter was to direct the states to grant appropriate GST exemption to SEZ units where it was not being provided and accordingly ease tint the process for the states to grant exemptions. However, the same has resulted in wide near future. Also due to the introduction ol the referred list it appears that any services availed by a SEZ unit' developer which are not included fa the default list, may not be considered for authorized operations and hence may not he eligible for zero rating unless SEZ's are able to obtain the tppr w il such semccs from the U AC defined as any person who was engaged m providing any service, either directly or lnduectlt lit sere lees are classified under the heading 9983 as 'Other professional, technical and bu ines Taking an inference of the definition as was provided under the earlier regime, such services are absolutely essential for any organization for its smooth functioning. Accordingly, such seivices should he included in Ihe default list of services like other services mentioned in the list. They have also informed thai fa ihe past, Development Commissioner in various regional Unit Approval Committees wherever a request for approval was made. The approval of such services in UAC's in itself indicates that such sciviees are essential for the authorized operations of the SEZ Unit/Developer and as such, merit inclusion in the default list of approved services. Considering that such services would always be utilized for authorized operations of Ihe company, not requiring SEZ UnrtS1'Developers to apply lor an appro^al every time they wish to avail such services from domestic vendors would cause undue hardship and operational delays to the organization since SEZ's would have to separately approach the office of the Development Commissioner m order to take an approval of these services. Also, in the event of a delay in zero rating the services, which would lead to unnecessarily tax burden to the SEZ's which was M/s. E&Y has therefore, requested to include management or Business Consultant services as default authorized seivices for SEZs. These are typically services in Ihe nature of

ittee have been issued from time to time b; er dated 02.01.2018 (Annexure -1). Consultant Services as a default authorized s <= with the approval of Unit Approval C Department. Accordingly, consequent t( was last circulated vide this Department Recommends for inclusion of management and business consultancy services to be included in the default list of services for SEZs. Recommends lor inclusion of management and business consultancy services to be included fa the default list of services for SEZs. Recommends for inclusion of management and business consultancy services to be included in the default list of services for SF.Zs. services to be included in Ihe default list of services for SEZs. NSEZ while supporting has suggested that the DoR may be consulted. Ealta SEZ has suggested to revisit the matter of keeping default list of services as the same is not required under GST. MEPZ has stated that where the SEZ entity also has unit(s) in STPI or of by the company commonly for SEZ, STPI and DTA entities, while the SEZ entity could be billed for the entire value of services, which would be misuse of the exemption. Therefore, while granting sucli an exemption, a condition needs to be imposed lhat the exemption for "Management and business consultant services" would be limited to the value of services availed of/eonsunicd by fae SEZ entity only and that fae unit shall produce evidence to that effect to the satisfaction of the authorities concerned. Comments SEEPZ SEZ Visakh apatnam SEZ Kandla SEZ Cochin SEZ Noida SEZ Falta SEZ MEPZ Zone re sought reply received is nagement of its opei

Item no. 85.8: Appeals before BoA (One Appeal). 85.8(1)Appeal of M/s. Textile Hub against the order dated 28.08.2018 of LTAC/KASEZ rejecting their application for setting up a unit far service activity of segregalion/sorting/opcration of imported used clothing on behalf of foreign clients. Gist of order appealed against The proposal of Mrs. Textile Hub for setting up of unit for service activity of segregation/sort ing'operation of imported used clothing on behalf of foreign clients was placed before the 133rd UAC meeting held on lli.08.2U18. The proposal was rejected by the UAC as it was noted that the proposed activity comes tinder fae preview of Rule 18(4) of SEZ Rules, 2006 as import items included second hand materials such as old and used clothes which is not permissible for setting up of any new unit m SEZ and that Rule 18(5) docs not permit such processing amounting to manufacture of goods as well. The Appellant has staled that the proposed project is for activity of import for the puipose of export as a service unit of segregation •sorting'operation of imported' used clothing on behalf of foreign clients. The unit will re-process the imported old and used clothes on behalf of foreign clients and will IUU% export the same, hence should be allowed. Rule Position Rule 18 of SEZ Rules, 2096: consideration of proposals for setting up of unit in a Special Economic Zone: Rule 18(4)(c) of SEZ Rules, 2006 provides that no proposal shall be considered for reprocessing of garments or used clotliing or secondary textile materials and other recyclable textile materials into clipping or rags or industrial wipers or shoddy wool or yam or blankets or shawls. Provided that extension of Letter of Approval for an existing unit shall be decided by fae Board. Rule 18 (5) of SEZ Rules, 2006: The Units in Free Trade and Warehousing Zones or Units fa Free Trade and Warehousing Zone set up fa other Special Economic Zone, shall he allowed to hold the goods on account of the foreign supplier for dispatches as per the owner's instructions and shall be allowed for trading with or without labelling, packing or re-packing without any processing:

Provided that refrigeration for the purpose of storage and assembly of Completely Knocked Dos™ or Semi Knocked Down kits shall also be allowed by fae Free Trade and Warehousing units undertaking the said activities: Units may also re-sell or re-invoice or re-export Ihe goods by a Unit in Free Trade and Warehousing Zone shall The appeal is placed before Ihe BoA lor consideration (Annexure-2).