IN FORCE SEZ / EOU / FTWZ

Supplementary Agenda for the 95th meeting of the BoA to be held on 14.02.2020

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No. K-43022/3/2020-SEZ Government of India Ministry of Commerce and Industry Department of Commerce (SEZ Section)

Udyog Bhawan, New Delhi Dated the (February, 2020

OFFICE MEMORANDUM

Subject: 95" Meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs) scheduled to be held on 14" Februay, 2020 at 11.00 A.M in Room No, 108 - forwarding of Supplementary Agenda thereof— Reg.

In continuation to this Department's O.M. of even numbers dated 13" January, 2020 and 4" February, 2020 on the above mentioned subject, the undersigned is directed to enclose herewith the Supplementary Agenda for the 95" meeting of the BoA for SEZs scheduled to be held on 14 February, 2020 at 11:00 A.M. for information and necessary action. Soft copy of the supplementary agenda has also been hosted on the website: www.sezindia.gov.in. The addressees located outside Delhi are requested to download the supplementary agenda from the above mentioned website.

2: The addressees are requested to make it convenient to attend the meeti

~ (Sumit Kumar Sachan) Under Secretary to the Government of India Tel: 2306 2496 Email: sumit.sachan@)nic.in

Central Board of Excise and Customs, Member (Customs), Department of Revenue, North Block, New Delhi. (Fax: 23092628).
Central Board of Direct Taxes, Member (IT), Department of Revenue, North Block, New Delhi. (Telefax: 23092107).
Joint Secretary, Ministry of Finance, Department of Financial Services, Banking Division, Jeevan Deep Building, New Delhi (Fax: 23344462/23366797).
Shri Anil Agarwal, Joint Secretary, Department of Promotion of Industry and Internal Trade (DPIIT), Udyog Bhawan, New Delhi.

Division, Jeevan Deep Building, New Delhi (Fax: 23344462/23366797).

Shri Anil Agarwal, Joint Secretary, Department of Promotion of Industry and Internal Trade (DPIIT), Udyog Bhawan, New Delhi.
Joint Secretary, Ministry of Shipping, Transport Bhawan, New Delhi. 6. Joint Secretary (E), Ministry of Petroleum and Natural Gas, Shastri Bhawan, New Delhi
Joint Secretary, Ministry of Agriculture, Plant Protection, Krishi Bhawan, New Delhi. 8. Ministry of Science and Technology, Sc ‘G’ & Head (TDT), Technology Bhavan, Mehrauli Road, New Delhi. (Telefax: 26862512)

9, Joint Secretary, Department of Biotechnology, Ministry of Science and Technology, 7" Floor, Block 2, CGO Complex, Lodhi Road, New Delhi - 110 003.

Additional Secretary and Development Commissioner (Micro, Small and Medium Enterprises Scale Industry), Room No. 701, Nirman Bhavan, New Delhi (Fax: 23062315).
Secretary, Department of Electronics & Information Technology, Electronics Niketan, 6, CGO Complex, New Delhi. (Fax: 24363101)
Joint Secretary (IS-I), Ministry of Home Affairs, North Block, New Delhi (Fax: 23092569)
Joint Secretary (C&W), Ministry of Defence, Fax: 23015444, South Block, New Delhi.

14, Joint Secretary, Ministry of Environment and Forests, Pariyavaran Bhavan, CGO Complex, New Delhi — 110003 (Fax: 24363577)

Joint Secretary & Legislative Counsel, Legislative Department, M/o Law & Justice, A-Wing, Shastri Bhavan, New Delhi. (Tel: 23387095).
Department of Legal Affairs (Shri Hemant Kumar, Assistant Legal Adviser), M/o Law & Justice, New Delhi.

tive Department, M/o Law & Justice, A-Wing, Shastri Bhavan, New Delhi. (Tel: 23387095).

Department of Legal Affairs (Shri Hemant Kumar, Assistant Legal Adviser), M/o Law & Justice, New Delhi.
Secretary, Department of Chemicals & Petrochemicals, Shastri Bhawan, New Delhi
Joint Secretary, Ministry of Overseas Indian Affairs, Akbar Bhawan, Chanakyapuri, New Delhi. (Fax: 24674140)
Chief Planner, Department of Urban Affairs, Town Country Planning Organisation, Vikas Bhavan (E-Block), |.P. Estate, New Delhi. (Fax: 23073678/23379197)
Director General, Director General of Foreign Trade, Department of Commerce, Udyog Bhavan, New Delhi.
Director General, Export Promotion Council for EOUs/SEZs, 8G, 8" Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi— 110 001 (Fax: 223329770)

22.Dr. Rupa Chanda, Professor, Indian Institute of Management, Bangalore, Bennerghata Road, Bangalore, Karnataka

Development Commissioner, Noida Special Economic Zone, Noida.
Development Commissioner, Kandla Special Economic Zone, Gandhidham.

25, Development Commissioner, Falta Special Economic Zone, Kolkata.

Development Commissioner, SEEPZ Special Economic Zone, Mumbai.
Development Commissioner, Madras Special Economic Zone, Chennai
Development Commissioner, Visakhapatnam Special Economic Zone, Visakhapatnam

29, Development Commissioner, Cochin Special Economic Zone, Cochin.

Development Commissioner, Indore Special Economic Zone, Indore.

ner, Visakhapatnam Special Economic Zone, Visakhapatnam

29, Development Commissioner, Cochin Special Economic Zone, Cochin.

Development Commissioner, Indore Special Economic Zone, Indore.
Development Commissioner, Mundra Special Economic Zone, 4 Floor, C Wing, Port Users Building, Mundra (Kutch) Gujarat.
Development Commissioner, Dahej Special Economic Zone, Fadia Chambers, Ashram Road, Ahmedabad, Gujarat

33, Development Commissioner, Navi Mumbai Special Economic Zone, SEEPZ Service Center, Central Road, Andheri (East), Mumbai — 400 096

Development Commissioner, Sterling Special Economic Zone, Sandesara Estate, Atladra Padra Road, Vadodara - 390012
Development Commissioner, Andhra Pradesh Special Economic Zone, Udyog Bhawan, 9" Floor, Siripuram, Visakhapatnam — 3
Development Commissioner, Reliance Jamnagar Special Economic Zone, Jamnagar, Gujarat

37, Development Commissioner, Surat Special Economic Zone, Surat, Gujarat

Development Commissioner, Mihan Special Economic Zone, Nagpur, Maharashtra
Development Commissioner, Sricity Special Economic Zone, Andhra Pradesh.
Development Commissioner, Mangalore Special Economic Zone, Mangalore.

4].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, Telangana.

ariat, Hyderabad — 500022. (Fax: 040-23452895).

42,Government of Telangana, Special Chief Secretary, Industries and Commerce Department, Telangana Secretariat Khairatabad, Hyderabad, Telangana.

Government of Karnataka, Principal Secretary, Commerce and Industry Department, Vikas Saudha, Bangalore — 560001. (Fax: 080-22259870)
Government of Maharashtra, Principal Secretary (Industries), Energy and Labour Department, Mumbai — 400 032.
Government of Gujarat, Principal Secretary, Industries and Mines Department Sardar Patel Bhawan, Block No. 5, 3rd Floor, Gandhinagar — 382010 (Fax: 079-23250844).
Government of West Bengal, Principal Secretary, (Commerce and Industry), IP Branch (4" Floor), SEZ Section, 4, Abanindranath Tagore Sarani (Camac Street) Kolkata — 700 016
Government of Tamil Nadu, Principal Secretary (Industries), Fort St. George, Chennai — 600009 (Fax: 044-25370822).
Government of Kerala, Principal Secretary (Industries), Government Secretariat, Trivandrum — 695001 (Fax: 0471-2333017).

49, Government of Haryana, Financial Commissioner and Principal Secretary), Department of Industries, Haryana Civil Secretariat, Chandigarh (Fax: 0172-2740526).
1. Government of Rajasthan, Principal Secretary (Industries), Secretariat Campus, Bhagwan Das Road, Jaipur — 302005 (0141-2227788).

Government of Uttar Pradesh, Principal Secretary, (Industries), Lal Bahadur Shastri Bhawan, Lucknow — 226001 (Fax: 0522-2238255).

iat Campus, Bhagwan Das Road, Jaipur — 302005 (0141-2227788).

Government of Uttar Pradesh, Principal Secretary, (Industries), Lal Bahadur Shastri Bhawan, Lucknow — 226001 (Fax: 0522-2238255).
Government of Punjab, Principal Secretary Department of Industry & Commerce Udyog Bhawan), Sector -17, Chandigarh- 160017.
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).
1. Government of Madhya Pradesh, Chief Secretary, (Commerce and Industry), Vallabh Bhavan, Bhopal (Fax: 0755-2559974)

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.

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.

Government of Chattishgarh, Commissioner-cum-Secretary Industries, Directorate of Industries, LIC Building Campus, 2™ Floor, Pandri, Raipur, Chhattisgarh (Fax: 0771-2583651).

Copy to: PPS to CS / PPS to AS (BBS) / PPS to DS (SNS).

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LIC Building Campus, 2™ Floor, Pandri, Raipur, Chhattisgarh (Fax: 0771-2583651).

Copy to: PPS to CS / PPS to AS (BBS) / PPS to DS (SNS).

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----- Start of picture text ----- Supplementary Agenda for the 95" meeting of the Board of Approval to be held on 14 February, 2020 at 11.00 A.M. in Room No. 108, Udyog Bhawan, New Delhi ----- End of picture text -----

95.9 Request for extension of LoP beyond 3" year onwards (Two proposals)

95.9 (i)Request of M/s Wockhardt Limited Unit 2 at Shendre, Aurangabad, Maharashtra for extension of the validity period of LoA for a period of one year from 25.02.2020 to 24.02.2021.

e LoA issued on : 25.02.2013 e Nature of business : Oral solid dosage for human usage « Number of extensions : six extensions upto 25.02.2020 e Valid upto : 25.02.2020

Present progress of the unit as declared by them is as follows:

Investment details: All the plant & machinery required for the aforesaid unit has already been fully installed and completed. Hence, there is no change in investment as well.

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----- Start of picture text ----- —_————crores extension elDecember, 2019 December, 2019 ----- End of picture text -----

Detailed reasons for delay:

(i) The unit has stated that the inhalation product development is very critical to commercialize as it involve product development, execution of registration batches, clinical studies and Filling a product dossier to government agencies like USFDA for its marketing authorization or product approval.
(ii) The unit is also trying to-obtain other regulatory approvals for markets like Europe, ROW (Rest of World) and emerging market and hence they arc manufacturing trail batches,
(iii)The unit has also applied to USFDA for product approval with a renewal fee up to 31.12.2020 and expecting the surprise inspection anytime shortly.

The CA has certified the following investment details:

(i) Investment upto October 2017 Rs.87.48 cr (ii) | Investment after December, 2017 Rs.1.42 er (iii) Total Investment Rs.88.90 cr

As per the CE Certificate:

(a) Approved area as per the approved plan : 3900.90 sq.mtr. (b) Constructed area so far : 3900.90 sq.mtr.
(c) Incremental area constructed since last extension of LoA : Nil
(d) Materials used are of approved quality
(e) All structural work including brick walls, roofing plastering etc. are being implemented to satisfaction.

As per above report, the construction work of setting up of the Unit is completed and the commercial production is pending only for want of approval from the Regulatory Authorities.

Recommendation by DC:

DC, SEEPZ has recommended the proposal for 7" extension of the LoA for the period for approval of the BoA as per Rule 19(4) of the SEZ Rules, 2006.

The request is placed before BOA for consideration.

95.9 (ii) Request of M/s Designtech Systems Ltd., a unit in MIDC at Plot No. 23/2, MIDC ITITES SEZ, Rajiv Gandhi Infotech Park, Hinjewadi, Phase III, Pune for extension of LoP beyond 19.01.2020 upto 18.01.2021.

« LoA issued on : 19.01.2017
« Nature of business : ITATES
« Numberofextensions +: 2 (Two) Extensions upto 19.01.2020
« Last extension valid upto : 19.01.2020
« Request : for further extension upto 18.01.2021

(a) Investment Details:

extension investment

(b) Investment made since last extension certified by Chartered Accountant:-

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----- Start of picture text ----- made so far since last extension Pi. [Landcost «365.7410000 cost ee oS [Total «03.79 1380S ----- End of picture text -----

Specified Officer’s report:

« The initial stage of construction work i.e. foundation work is under progress. * As per the discussion of the SAO with the unit’s representative Mr. Shriram Shiradonkar, the foundation work is 75% complete and the proposed building (G+3) is expected to be ready in around 5-6 months.
As per the office record of the SO, the unit has procured about 60 consignments of steel bars and RMC along with other material required for construction in the last 1.5 months

Physical progress till date:

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----- Start of picture text ----- Authorized activity “o completion as | % Deadline _ for on 15.01.2020 completion completion of during last | balance & one year completion date Generator Room/Electric | NIL NIL 31.12.2020 Substation’ FO Generators (To augment MSEB Power)/Chiller Plant/UPS Room/ Distribution substation/HSD Yard 3. figningestsgag’sInternal Roads with street | NIL [RTNIL 31.12.2020 Boundary Excavation Excavation 31.12.2020 walls/Gates/Fencing/Security | completed, completed, officer/security posts waterproofing waterproofing completed, completed, foundation work in | foundation progress for phaseI | work in progress for phase | All civil work and interior | 10% of 1* Phase 10% of 1°) 31.12.2020 work/electrical Phase work/BMS/Air conditioning/Fire protection landscapi 2/ Pard Space fal system== =P eal certificate ee ----- End of picture text -----

Detailed reasons for delay:

(a) In April 2019, the unit has received approval for building plan from MIDC.

(b) After receiving Building Plan Approval, they started site development activity such as excavation, Land leveling, fencing for plot. Fencing got complete, however, when their

| | |

contractor i.e. Aditya Constructions was excavating for entire plot, they faced various challenges due to rainy season.

(c) Due to monsoon, rain water accumulated in their plot and, in addition, since their plot is on sloppy area, therefore, entire accumulation used to happen in their plot area which hampered their construction and every day, they had to pump out water from excavated area by using 3 water pumps.
(d) Last year (2019), monsoon extended up to November in Maharashtra due to which construction activity could not be picked until starting of December 2019. All this lead to considerable delay in starting construction activities on their plot. Therefore, civil work
(e) wasApproval disturbed of list badly of material due to heavywas approved rains. in the UAC meeting held on 30.12,2019.
» Now, they have initiated the Compound-Work and also their excavation work is in progress, also they have office in place now.
» Considering all the above aspects, the Unit has requested for extension of validity of LOA for further period of one year.

Recommendation by DC:

relatingSince the Unit has not been able to complete two-third of activities including construction to setting up of the Unit, for the reasons enumerated above, the proposal for grant of 3rd extension of LOA for further period from 19.01.2020 to 18.01.2021 is recommended under provisions of Rule 19(4) of SEZ Rules, 2006.

The request is placed before BOA for its consideration.

95.10 Change of Shareholding Pattern (One proposal)

95.10(i) M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd., Co-developer of IT/ATES SEZ of M/s. Gurgaon Infospace Limited at Village Dundahera, Sector-21, DisttGurugram (Haryana) — Proposal for transfer of Co-developer approval in the name of M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd. pursuant to the approval of Scheme of Amalgamation by NCLT, Mumbai Bench vide order dated 08.08.2019 & subsequent order dated 14.11.2019.

M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd. (formerly known as Unitech ofDevelopersM/s. Gurgaon & ProjectsInfospaceLtd.) wasLtd. grantedat Villageco-developerDundahera, statusSector-21, on 21.01.2008Gurugram of the(Haryana) IT/ITES SEZ,for “Construction ofIT Buildings in the said SEZ”. The Co-developer had executed Bond-cum-LUT which had been accepted by the Competent Authority. The said SEZ is operational since 01.03.2008.

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ofIT Buildings in the said SEZ”. The Co-developer had executed Bond-cum-LUT which had been accepted by the Competent Authority. The said SEZ is operational since 01.03.2008.

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M/s, Candor Gurgaon Two Developers & Projects Pvt. Ltd. has requested for transfer of Co-developer approval dated 21.01.2008 from M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd. to M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd. pursuant to the order of Scheme of Amalgamation passed by the Hon'ble National Company Law Tribunal (NCLT), Mumbai Bench vide Order dated 08.08.2019 & subsequent Order dated 14.11.2019. The Hon’ble NCLT, Mumbai Bench vide Order dated 08.08.2019 & subsequent Order dated 14.11.2019 has approved the amalgamation of M/s. Candor Gurgaon Two Developers & Projects Pvt. Ltd. (Transferor Company) into M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd.(Transferee Company).

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urgaon Two Developers & Projects Pvt. Ltd. (Transferor Company) into M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd.(Transferee Company).

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|||||||||
|---|---|---|---|---|---|---|---|
|CA Certified|details of shareholding pattern of M/s.|Candor Gurgaon Two|Developers &|
|Projects Pvt. Ltd. (Pre-amalgamation)|as given below:-|
|[||CNameofshareholder|——s|_~—=CNOwof sharesheld|| %share|
|Limited|
||BSREPMoonCiLP.|—“‘sRSON#OOOONSOCOC#*é‘éCL#(‘#SCOSC*di||
||BSREPMoonC2L.P.|||CC|S™~sSC“‘i‘éi|SSCS|
||BSREPMoonC3L.P.|TC|™~—~idYSC~C(‘é‘éi|NSC”|
||BSREPMoonC4L.P|CdS|
||BSREPMoonCSL.P.TCCS™S™~é~s|SC|S|~*sY~SCi‘“i“‘éiOSC*d OSC|
|po|BSREPMoonC6L.P.(CdSTotals|84sCC|TCSC™~ésSC‘éQwONSCOC*dTSC”|
|CA|Certified|details|of Pre-Amalgamation|&|Post-Amalgamation|shareholding|pattern|
|of M/s.|Candor|Kolkata One Hi-Tech|Structures|Pvt.|Ltd., as|given|below:-|

----- End of picture text -----

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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Pre-Amalgamation|shareholding|pattern of|M/s.|Proposed Post-Amalgamation|shareholding|
|Candor Kolkata One|Hi-Tech|Structures|Pvt.|pattern of M/s. Candor Kolkata One|Hi-Tech|
|Ltd.|Structures|Pvt.|Ltd.|pursuant to the scheme of|
|amalgamation|approved|by|the|Hon'ble NCLT|
|Name ofShareholder|Name|of|[Shareholder]|
|BSREP|shares|shares|shares|shares|
|India Office|58,504|||99.988|| BSREP|India Office|58,504|99.970|
|Holdings V|Pte.|Ltd.|Holdings V|Pte.|Ltd.|
|ial|
|Ml|ld|Ral|
|intense|Mall|allLP.-alisaic|Ml|Lal|
|fies Ml|el|L.P.alia! MLA|Rall|
|——|[eae)]|L.P.|
|LP.|
|cd i|aa|L.P.|lien’ Mel|Nan|
|LP.|
|baal|
|||Total:|[||58510|||100%al[|‘Total:al||58522A|||100%|

----- End of picture text -----

Recommendation by DC, NSEZ: 89 The proposal has been referred for consideration by the BoA in terms of Instruction No. dated 17.05.2018 & subsequent clarification issued by DOC vide Instruction No, 90 dated 03.08.2018. DC, NSEZ has recommended the proposal.

The request is placed before BoA for its consideration.

Item No. 95.11 : Request for extension of validity of in-principle approval and decrease in approved area (One proposal)

95.11(i) Proposal of M/s. Raj Build Infra LLP for extension of the validity of inprinciple approval for setting up of FTWZ at Bhiwandi, Thane, Maharashtra, beyond 04.02.2020.

No. M/s. Raj Build Infra LLP had been granted "In-Principle" approval vide MoC&I letter area F.1/16/2017-SEZ, dated 05.02.2018 for setting up a Free Trade Warehousing Zone, over an of 300 hectares at village-Talavali,village-Arjunali, village-Bhadane Taluka-Bhiwandi, District-Thane, Maharashtra for a period of 1 year ice. upto 04.02.2019. Further, for M/s. Raj Build Infra LLP had requested for extension of "In- Principle" approval further period of 1 year and accordingly the BOA had approved the extension of "InPrinciple" approval i.e. up to 04.02.2020.

for As informed by Dc, SEEPZ, M/s Raj Build Infra LLP have requested for 2nd extension of "In-Principle" approval for 120Ha and also stated that their company has started the process forland acquisition. However, as per the demand of existing land owners against the land given setting up of the said FTWZ, it is their necessity to remove/exclude some land area i.e, around 180 Hectares, for domestic warehousing. It has also been stated by the Developer that the said land ie. 180 hectares would be developed under the Integrated Industrial area policy/integrated Logistic Policy of the State Govt. of Maharashtra.

has also been stated by the Developer that the said land ie. 180 hectares would be developed under the Integrated Industrial area policy/integrated Logistic Policy of the State Govt. of Maharashtra. The applicant has stated that they have not taken any type of fiscal benefit and also stated that there are no other changes in project as per earlier submitted documents.

Rule 6 (2)(b) of SEZ Rules, 2006 states that " The letter of approval of a Developer granted under clause (b) of sub-rule ( I) shall be validfor a period ofone year within which time, the Developer shall submit suitable proposal for Formal Approval in Form A as prescribed under the provisions ofrule 3:

Provided that the Board may, on an application by the Developer, for reasons to be recorded in writing, extend the validityperiod: Providedfurther that the Developer shall submit the application in Form C2 to the concerned Development Commissioner, as specified in Annexure III, who, within a period of shallforward it to the Board with his recommendation." fifteen days,

from As informed by DC, SEEPZ, the developer has submitted "No Objection Certificate" Tahshildar Bhiwandi in respect of royalty and other details.

Recommendation by DC, SEEPZ:-

and The request of M/s. Raj Build-Infra LLP, for second extension of in principle approval deletion of an area of 180Ha from in-principle approved 300 Ha area for consideration of BoA.

Submitted for consideration of the BoA. Item No. 95.12 : Request for formal approval for setting up of FTWZ (One proposal)

95.12(i) Request of M/s. NDR Infrastructure Pvt. Ltd, seeking Formal Approval for setting up of an FTWZ at Nandiyambakkam Village, Minjur Panchayat, Ponneri Taluk, Triuvallur District, Tamil Nadu over an area of 40.94 Ha.

of A proposal of M/s. NDR Infrastructure Pyt. Ltd. for in-principle approval for setting up an FTWZ at above mentioned location was received in this Department from DC, MEPZ. As regards reason for in-principle approval, DC informed that the Developer was in possession of 85 acres (34.22 Ha) of land at the time of their submission of application to State Government for in-principle approval and State Government vide letter dated 08.03.2019 recommended the proposal for in-principle approval. Accordingly, the proposal was placed before the BoA in its 90th meeting held on 18.06.2019. The Board, after deliberations, approved the proposal for inprincipleconveyed approvalto the Developerfor setting videupletterof FTWZ dated 18.07.2019.at above mentioned locationand the approval was FormalNow, DC, MEPZ-SEZ has provided recommended the proposal of M/s. NDR seeking dated Approval for the consideration of forthcoming meeting of the BoA.

above mentioned locationand the approval was FormalNow, DC, MEPZ-SEZ has provided recommended the proposal of M/s. NDR seeking dated Approval for the consideration of forthcoming meeting of the BoA. As per DoC’s letter terms 07.01.2019 all documents/conditions required for setting up of a Special Economic Zone in of the SEZ Act, 2005 and the SEZ Rules, 2006, and the status thereof are as below:-

|07.01.2019 all documents/conditions required for setting up of a Specialall documents/conditions required for setting up of a Specialdocuments/conditions required for setting up of a Specialrequired for setting up of a Specialfor setting up of a Specialsetting up of a Specialup of a Specialof a Speciala SpecialSpecial Economic Zone inZone inin termsofthe SEZ Act,SEZ Act,Act, 2005 andand the SEZSEZ Rules, 2006, and2006, andand the statusstatus thereof are asare asas below:-|07.01.2019 all documents/conditions required for setting up of a Specialall documents/conditions required for setting up of a Specialdocuments/conditions required for setting up of a Specialrequired for setting up of a Specialfor setting up of a Specialsetting up of a Specialup of a Specialof a Speciala SpecialSpecial Economic Zone inZone inin termsofthe SEZ Act,SEZ Act,Act, 2005 andand the SEZSEZ Rules, 2006, and2006, andand the statusstatus thereof are asare asas below:-|07.01.2019 all documents/conditions required for setting up of a Specialall documents/conditions required for setting up of a Specialdocuments/conditions required for setting up of a Specialrequired for setting up of a Specialfor setti

required for setting up of a Specialall documents/conditions required for setting up of a Specialdocuments/conditions required for setting up of a Specialrequired for setting up of a Specialfor setting up of a Specialsetting up of a Specialup of a Specialof a Speciala SpecialSpecial Economic Zone inZone inin termsofthe SEZ Act,SEZ Act,Act, 2005 andand the SEZSEZ Rules, 2006, and2006, andand the statusstatus thereof are asare asas below:-| |---|---|---| |Pa —_ Documents required for setting up ofSEZ in termsofRule3 off SEZ Rules, 2006:||| |i)|ompletedFormA(withenclosures) Yes,provided otalProposedInvestments : Rs,29401.35(lakhs)|| ||in caseofFDI amount&Source oforigin : Nil|| ||Proposed Employment(inNos.) : 300-350 (direct) & 750 (indirect) Proposed Exports (in US$) : 10,15,18,25,30 million (consecutively fo|| |yearsrr StateGovernment'srecommendation es,provided(Subject — to||| ||¢ condition that|the| ||ompany shall apply onversion of|fo thei| ||7||

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'srecommendation es,provided(Subject — to||| ||¢ condition that|the| ||ompany shall apply onversion of|fo thei| ||7||

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|||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|proposed|FTWZ|land|from|
|agricultural|to|industrial|use|
|by|filing|application|before|
|the|Competent|Authori|
|before|commencing|an|
|onstruction|
|Recommendation|activity/operations)*|
|iv)|for|National|Security|Clearance|(NSC)|fromJDC|stated that|based|o|
|[Ministry of|Home Affairs|as per Rule 3 of|SEZ Rules, 2006|ihe self-declaration of|the|
|required,DeveloperNSC|may|not|be|
|Fulfillment|of minimum|land|area|(i.e,|50|hectares|for FTWZ)|requirement}|\® (Condition not met)**|
|in terms of the Rule 5 of the SEZ Rules, 2006|Fe|total|Jand|area|is|40.94|
|avi)|JE_|SEZailsin|t|ermso be furnishedofRule 7 offorSEZ issueRules, of notification2006:|for declaration of an area|as|
|ertificate|from|the|concerned|State|Government|or|its|authorized agenc|
|stating|that the|Developer(s)|have:|
|i)|Legal possession|For|an|area|of|40.9¢|
|a,|Land|Possession|
|ertificate|dated]|
|04.09.2019|certified|by|
|ahsildar,|Ponneri|has|be|
|ii)|Irrevocable|rights to develop the said area as SEZ|or|an|area|of|40.94|Ha|
|ahsildar,|Ponneri|
|ide|Certificate|dated|
|04.09.2019|has|certified|
|irrevocable|rights|of|the|
|Developer|to|develop|the}|
|raiii)|that the said area is free from all encumbrances|areancumbranceas SEZ.|Certificates|
|Where|provided.|

ated|
|04.09.2019|has|certified|
|irrevocable|rights|of|the|
|Developer|to|develop|the}|
|raiii)|that the said area is free from all encumbrances|areancumbranceas SEZ.|Certificates|
|Where|provided.|
|iv)|the|Developer|has|leasehold|right over|the|identified|area|Sale/Lease Deeds provided|
|the|lease|shall|be|for a period not|less|than twenty years|
|v)|The|identified|area|shall|be|Contiguous,|Vacant|and|No|publicFor|an|area|of|40.94|Ha|
|joroughfare|ahsildar,|Ponne|
|ide|Certificate|dated|
|04.09.2019|has|certified|
|at|the|ands|are|
|ontiguous|and|have|no|
|public|thoroughfare.|
|*|DC, MEPZ has|stated|that|as per Developer's|contention|the|conversion|of land|is|not a pre-|
|condition|for|Formal|Approval.|Therefore,|the|Developer|will|be|asked|to|obtain|and|submit|
|necessary|permission|from|the|Competent|Authority,|for|conversion|of|their|proposed|
|agricultural|lands|to|industrial|use|before|commencement|of construction|activities/operations,|
|after grant of Formal|Approval.|

----- End of picture text -----

** DC, MEPZ has stated that the Developer has pointed out that they have been granted “InPrinciple Approval” in July 2019 with a condition to fulfill the minimum land area requirement

| | :

** DC, MEPZ has stated that the Developer has pointed out that they have been granted “InPrinciple Approval” in July 2019 with a condition to fulfill the minimum land area requirement

| | :

as per the then SEZ Rules, 2006 i.e.40 Ha for FTWZ. Accordingly, they had acquired the required additional area for setting up of FTWZ and submitted their proposal for Formal Approval on 22.11.2019 itself and the same was sent by MEPZ on 13.12.2019, before the Notification dated 17.12.2019 amending the SEZ Rules according to which the area requirement for an FT WZ is 50 hectares, and have reiterated their request for grant of Formal Approval.

As per DC’s Inspection report the physical inspection was carried out on 29.03.2019 by Executive Assistant & Assistant of MEPZ, SEZ along with Village Administrative Officer and representatives of the company. The entire area is completely fenced, except the additional area of 6.83 Ha acquired recently wherein the construction of compound wall is in progress. Since, the applicant company was earlier functioning as a Container Freight Station (CFS), it has necessary infrastructure facilities to commence their activities immediately after notification of their FTWZ. During the inspection, it was noticed that there are 7 fully constructed warehouses and 1 warehouse under construction with a total built-up space of 6,78,320 sq.ft., besides an Administrative Building with constructed space of 10,700 sq.ft.

there are 7 fully constructed warehouses and 1 warehouse under construction with a total built-up space of 6,78,320 sq.ft., besides an Administrative Building with constructed space of 10,700 sq.ft. As regards definition of vacant land in terms of Rule 2(zf), DC has clarified that the constructed warehouse structures were being put to use in the area when the company was carrying on its activities as a CFS, and as such, these structures continue to exist in the area. The company has since stopped all its activities as a Container Freight Station in the said area in view of their intention to start FTWZ operations. The ready built warehouses will enable the company to commence its activities immediately on being granted approval for FTWZ operations.

Submitted for consideration of the BoA.

Item No. 95.13 : Miscellaneous cases (Two proposals)

95.13(i) Request of M/s. M/s. Kandla Free Trade Warehousing Pvt. Ltd. (formerly M/s. Integrated Warehousing Kandla Project Development Pvt. Ltd.) a Co-Developer at KASEZ, Gujarat for cancellation of LoA.

M/s. Integrated Warehousing Kandla Project Development Pvt. Ltd. was granted CoDeveloper status on 15.02.2007 for setting up of an FTWZ in Kalndla, SEZ. As the Codeveloper later failed to develop the facilities to set up FTWZ in accordance with terms & conditions of LoA, DC, KASEZ requested for cancellation of LoA to the BoA. The request was taken up in the 63rd meeting of the BoA held on 18.09.2014. The Board, after deliberations decided to cancel the formal approval issued to the Co-developer subject to DC furnishing a certificate in the prescribed format certifying that the Co-developer has not availed any tax/duty benefits under SEZ Act/Rules.

Aggrieved with the above decision, the Co-developer filed an appeal against the said decision. The appeal of the Co-developer was taken up in 65th meeting of the BoA held on 19.05.2015. The Board, after deliberations decided to revoke its earlier decision taken in the 63 rd BoA held on 18.09.2014 and restored the Co-developer approval.

Now, DC, KASEZ has stated that even after the lapse of five years, the Co-developer has;

i. Failed to pay the government dues and still has an outstanding lease rent of Rs. 3.26 crores for the period of 2017-18 to 2019-20 (upto Dec 2019) & user charges of Rs. 1.74 crores (upto Dec 2019) — total Rs. 5 crores.

vernment dues and still has an outstanding lease rent of Rs. 3.26 crores for the period of 2017-18 to 2019-20 (upto Dec 2019) & user charges of Rs. 1.74 crores (upto Dec 2019) — total Rs. 5 crores.

ii. The Co-developer allotted space to only 06 units encompassing an area of mere 35,270.97 sq.mt. (Out of total area of 3,03,514 sq.mt) i.e. 11.62% of total allotted area
ili, out ofwhich, at present only one unit is operational. Failed to pay the outstanding dues & dilly-dallying the payment on various accounts.

DC has further stated that on one hand, the Co-developer has consistently showed their inability to discharge the outstanding liability and on the other, nothing noticeable has been done by the entity on ground. In view of above the KASEZ has issued Form B under section (1) of Section 5 of Public Premises (Eviction of unauthorized occupants) Act, 1971) on 21.01.2020 to the Co-developer for vacating the premises. and DC has informed that KASEZ is regularly getting enquiries for establishment of new units the UAC is approving their proposals on a regular basis.

20 to the Co-developer for vacating the premises. and DC has informed that KASEZ is regularly getting enquiries for establishment of new units the UAC is approving their proposals on a regular basis. As such, area in this zone is now saturated and many a times the UAC has to reject proposals for want of space, On one hand vast space is lying unutilized due to unattractive & improper development of area by the Codeveloper and on the other hand KASEZ is rejecting proposals for want of space idle (by the Codeveloper) for so many years has adversely affected the rental collections of the authority as well as valuable Foreign Exchange which otherwise would have been earned if the space was utilized properly, Also, there has been a loss of investment & employment opportunities due to Codeveloper’s inactivity.

Rule position: Section 10(3) of SEZ Act, 2005 stipulates that:

given "No letter ofapproval shall be suspended under sub-section (1) unless the Board has which to the Developer not less than three months’ notice, in writing, stating the grounds on it proposes to suspend the letter ofapproval, and has considered any cause shown by the Developer within the period ofthat notice, against the proposed suspension."

Recommendation by DC:

DC, KASEZ has recommended for cancellation of LoA of M/s, Kandla Free Trade Warehousing Pvt. Ltd. (Co-Developer) so that the space allotted to the Co-developer can be utilized for setting up of new units in KASEZ for undertaking Manufacturing, Trading & Warehousing activities simultaneously (as provided vide Notification dated 17.12.2019), This will ensure proper utilization of space in multi-sector SEZ.

The request is placed before BoA for its consideration.

95.13 (ii) Request of BMR Legal for inclusion of additional services in "Default Authorized Services’.

BMR Legal Associates, a law firm, had stated that for carrying out the authorised operations, the SEZs require a vide variety of services which are not confined to the list of 66 services. Certain services which are seemingly covered under this list of 66 services are not granted GST exemption on account of various reasons. Some of the reasons, though procedural and bureaucratic, are that those services are not specifically covered in this list and therefore the exemption from GST is denied.

other Accordingly, they have requested for further expansion of the list to include a host of terms services, which are a part of authorised operations and thus entitled to fiscal benefits in of the SEZ law but are denied the benefit in pragmatic realm. (Annexure-J) agreed onAll the zones inclusionwere requested of the same.for their comments on the proposal. KASEZ and CSEZ have

The proposal is placed before the BoA for consideration.

(Annexure-J) agreed onAll the zones inclusionwere requested of the same.for their comments on the proposal. KASEZ and CSEZ have

The proposal is placed before the BoA for consideration.

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----- Start of picture text ----- mae ----- End of picture text -----

|||||Annexure — 1<br>BMALegal|
|---|---|---|---|---|
||ListofServicesmeritinginclusion inDefaultAuthorised Operations List||||
||||Service||Justification|
||Group|Health||and| Thisservice isalready covered underthe categoryof‘General|
||Medical||Insurance| Insuranceservices”. However,thebenefitofexemptionon such||
||services|||and| insurance services at the ground level is denied on the|
||Personal||Accident| perception thatthese services are forpersonalconsumptionof||
||Cover|||for|the employees.<br>It is submitted that the said view is totally|
||employees ofSEZ | incorrectandthe benefitmustbe available toSEZ Unitsforthe||||
|||||following reasons;|
|||||¢ There is no exclusion underSEZ regulationson ground that|
|||||the service<br>is for personal benefit of employees.

ndthe benefitmustbe available toSEZ Unitsforthe||||
|||||following reasons;|
|||||¢ There is no exclusion underSEZ regulationson ground that|
|||||the service<br>is for personal benefit of employees. For|
|||||illustration, S.No, 37 of existing<br>fist grants unconditional|
|||||benefitto cafeteria inSEZ (Outdoor Catering Service), which|
|||||withoutdoubtcan neverbeexported and ismeanttofeed the|
|||||employees.<br>Therefore,<br>the<br>logic of personal<br>benefit of|
|||||employee is contrary to existing regulations.|
|||||* In any case, employee's health insurance is a statutory|
|||||liability of the organisation under labour laws, which are not|
|||||exemptforSEZcompliance. Therefore, there is nochoicefor|
|||||the SEZ but to obtain these services. In this background,|
|||||these<br>become<br>essential<br>part<br>of<br>authorised<br>business<br>operations.|
|||||* Even the income tax law specifically recognises the amount|
|||||spentforsuchinsuranceaseligiblebusinessexpenditureand|
|||||entitled fordeduction. [Section 36(1)(ib), IncomeTaxAct]|
|||||* On meritbasis also, Health Insurance and PersonalAccident|
|||||cover increases the productivity ofthe SEZ Unit by keeping|
|||||the employees ingood health.|
|Broadcasting<br>This servicemaybealreadycovered underthebroadcategory<br>services<br>of‘business supportservice’or alternatively, as ‘advertisement<br>lll|||||

BMA Legal

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|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|business|activities.|However,|for clarity and to obviate|disputes|
|on the availability|of exemption,|this|service may|be|specifically|
|included|in the|list.|These services also|have a|direct co-relation|
|to|business as well|as sales|promotion|of the output|goods|and|
|services|of SEZ|Units,|especially for service|SEZs.|
|3|Credicard|rela|t|ed|||This|service|ordinarilymaybe|covered|under|the|broad|
|services|category|of|‘banking|and|other|financial|services’.|However,|
|internationally|these|are|recognised|separately|and|therefore|
|availability|of|exemption|this|service|may|be|specifically|
|included|in|the|list.|
|Corporate|credit|cards|are|now|a|common|feature|across|
|organisations|to|ensure|that|employees|act|on|an|immediate|
|basis|(without|requiring|to|spend|personal|funds)|where|
|organisational|expenditure|is|to|be|met.|
|SEZ|Units|and|their|authorised|executives|use|credit|card|
|related|services|for|various|business|expenditures|including|
|purchasing|of goods|and|services|for SEZ|units.|As|such,|the|
|credit card|related|service|is an|essential|business expenditure|
|in|relation|to SEZ activities.|Accordingly,|these services may be|
|included.|
|Event|management||This|service|may|be|covered|under|the|broad|category|of|
|services|‘business|exhibition|services"|and|“convention|services”.

vities.|Accordingly,|these services may be|
|included.|
|Event|management||This|service|may|be|covered|under|the|broad|category|of|
|services|‘business|exhibition|services"|and|“convention|services”. These|
|services|are|essential|for|organising|business|events|including|
|vendor|meets,|staff|trainings|and|trade|seminars|etc.|and|
|practice|at the ground|level|reveals|that SEZ|officers|insist each|
|event to be|separately demonstrated|to|reflect|its linkage with|
|authorised|operations.|This|is|despite|the fact|that|such|events|
|are|crucial|for|the|business|of|the|SEZ|Units.|Therefore,|this|
|service|may|be|specifically|included|in the|list.|
|Forward|contract|||SEZ|Units engaged|in the manufacture|often engage|in trading|
|services|of|forward|contracts|in commodity|to|hedge|against|the|risk|of|
|price|escalations.|Any|service|tax|charged|on|such|forward|
|contract services|becomes an|input cost to SEZ|units.|

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ae 

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| 

| 

| 

```text
||———|———|———|ecordingly, thisservicemaybeconsidered forinclusionhfe|
|---|---|---|---|---|
|||||List.|
|6||Sponsorship_|||SEZ Units sponsor various events and engage with celebrities|
||services|||and artists forsponsorships with the objective ofbrand building|
|||||and sales promotion, These services are crucial for marketing|
|||||the goods and services as well as brand visibility of the SEZ|
|||||units.|
|||||Currently, only ‘Advertising Agency service’ is in the list. There|
|||||is no reason to deny similartreatmentto Sponsorship service,|
|7.||Financial,||legal and|Statutory and financial audit services provided by Chartered||
||other||Audit|||Accountants are prima faciecovered underexisting uniform list|
||Services|||of services under the category<br>of “Chartered Accounted|
|||||Services". However,<br>it may be noted here that as per the|
|||||Explanatory Notes under GST, the Financial Audit services are|
|||||covered undera separate heading i.e. Accounting, auditing and|
|||||bookkeeping services. This has led to the denial ofexemption|
|||||benefit in many cases.|
|||||Also, importantly, otherthanfinancial audits, thecompaniesare|
|||||availing other audit related services, which are provided by<br>professionals otherthan chartered accountantsviz. ITsecurity<br>audit, legal audit, quality audit, SAP Audit, Environment Impact|
|||||Assessment Audit etc.

related services, which are provided by<br>professionals otherthan chartered accountantsviz. ITsecurity<br>audit, legal audit, quality audit, SAP Audit, Environment Impact|
|||||Assessment Audit etc. It is thus submitted exemption may be|
|||||extended to all kinds ofaudits and certification services.|
||IT|Infrastructure|||While, Information Technologies Software Services arealready|
||Support||Services||covered underUniform ListofServices.They do not specifically|
||and|IT|Security||cover other IT related<br>services<br>including<br>IT<br>Infrastructure|
||Services|||Support Services and IT Security Services. This has resulted in|
|||||denial of exemption benefit on some of these services. These|
|||||services areessentialthe business ofSEZ unit. Weaccordingly|
|||||request that (a) Hosting and<br>IT<br>infrastructure<br>provisioning|
|||||services (b) ITnetworkmanagement services and (c) ITsecurity|
|||||services should be specifically included in the uniform list of|
|||||services,|

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kmanagement services and (c) ITsecurity| |||||services should be specifically included in the uniform list of| |||||services,|




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8, [Rental Services | This service ordinarily may be covered under the broad category (other than| of ‘supply of tangible goods’. However, it is important to note that immovable as per the Explanatory Notes under GST, rental of goods is property) covered in a separate heading 9973 i.e. Leasing or rental services with or without operator, This has led to the denial of exemption benefit in certain cases. These services may also be specifically covered within the uniform list of authorised operations. 10. | Printing services SEZ units engage with service providers for printing of office , stationery, reports and journals etc. However, the benefit of exemption on such printing services is denied on the ground that such services are not specifically covered within the scope of any of services mentioned in the uniform list. It is submitted that the said services are essential for business operations of the SEZ unit. Accordingly, this service may be considered for inclusion in the list. 

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| 

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t. Accordingly, this service may be considered for inclusion in the list. 

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| 

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**----- Start of picture text -----**<br>
```text
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Annexure —2|eee Loa|
|Nature|of service|ExplanatoryNotes|under|GST|a|
|(co-relatable to UNCPC|Classification &|Description)|
|Group|Health|and|997133|Accident and|health|insurance services|
|PeryicesMedical pejor|anen|This service codes includes|:|
|employees of|SEZ|-|underwritingaccidental|YYeathservicesand|ofsarneharnentinsurance|"renrenice,policies|which|deer|
|payment|in|the event than an|accident|results|in|death|or|loss|
|of|one or more bodily members (such|as hands or feet) or the|
|sight of one|or both|eyes|
|-|underwriting|services|of|insurance|policies|which|provide|
|protection|for|hospital|and|medical|expenses|not|covered|by|
|government|programmes|and,|usually,|other|health-care|
|expenses|such|as|prescribed|drugs,|medical|appliances,|
|ambulance,|private|duty|nursing,|etc.|
|-|underwriting|services|of|insurance|policies|which|provide|
|protection|for dental|expenses|
|-|underwriting|services|of|insurance|policies|which|provide|
|periodic|payments|when|the|insured|is|unable|to|work|as|a|
|result|of a disability due|to|illness|or injury|
|This|service code does|not|include|:|
|-|life|insurance|services,|cf.|997132|
|-|travel|insurance|services,|cf,|997136|
|Broadcasting|services|||998465|Broadcasting|services|

e|to|illness|or injury|
|This|service code does|not|include|:|
|-|life|insurance|services,|cf.|997132|
|-|travel|insurance|services,|cf,|997136|
|Broadcasting|services|||998465|Broadcasting|services|
|This|service|code|includes|selection,|scheduling|and|
|broadcasting|of|television|and|radio|programmes;|combined|
|programme|production|and|broadcasting|services|
|This|service code does|not include|:|
|-|Internet|broadcasting|services|(streaming|services),|cf.|
|998315|
|-|copyrighted|radio|content produced for broadcast over the|air,|
|cf.|998461|
|copyrighted|television|content|produced|for|transmission|over|
|the|air,|cf.|998462|
|Credit card|related|997158|Financial|transactions|processing|and|clearing|
|services|house services|
|This|service|code|includes|:|
|-|services|of|processing|financial|transactions|such|as|
|verification|of|financial balances,|authorization|of transactions,|
|transfer of funds to and from transactors’|accounts,|notification|
|of banks|(or credit|card|issuers)|of individual|transactions|and|
|provision|of daily summaries|
|-|services|of clearing|cheques,|drafts|and|other payment orders|
|-|debit card|and|credit|card|merchant services|

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||This servicecodedoes not include :|™|
|---|---|---|
||services ofprocessing securities transactions, cf. 997152||
|Eventmanagement<br>services|| 998596 Events,Exhibitions,<br>Conv**e**ntions and tradeshow<br>organisation and assistance servic s||
||This service code includes||
|||. organizationandmanagementofconventions and congresses<br>and provision of convention assistance and support services,<br>with orwithout own staff, including components such as advice||
||and consultancy services with respect to all aspects of the<br>organization<br>of<br>conventions<br>including<br>defining<br>objectives,<br>financing,<br>e.g., through sponsorship, exhibitions, loans and||
||registration fees, estimating income and expenditure budgets<br>and otherfinancial matters;||
||il. assistance in choosing and locating space, venue research,<br>feasibility and negotiation; marketing and public relations forthe||
||convention orcongress, speakerliaison;||
||iii. organization or provision ofsecretariatand officefacilitiesand||
||staffforconferenceregistration,conference<br>administration,||
||conference documentation and abstract handling, translation of<br>documents etc.;||
||iv.

ion ofsecretariatand officefacilitiesand||
||staffforconferenceregistration,conference<br>administration,||
||conference documentation and abstract handling, translation of<br>documents etc.;||
||iv. organization or supply of simultaneous interpretation and<br>otheron-site services;supplyofregistration processing systems,<br>electronic information and design; supply and setting up of<br>equipment such as audiovisual equipment associated with the||
||organization of theevent;||
||v. organization or provision ofaccommodation booking services<br>that include negotiating group discounts, delegate transfers and<br>on-site<br>transportation<br>services,<br>food<br>and<br>beverage<br>arrangements, and tourprogrammes;||
||This service code also includes||
||i. organization and management oftrade shows and trade fairs||
||and provision of assistance and support services, including<br>components such as advice and consultancy services with||
||respect to all aspects of the organization of trade shows and||
||tradefairs including defining objectives, financing, e.g., through<br>sponsorship, exhibitions, loansand registration fees, estimating<br>incomeand expenditure budgetsand otherfinancial matters:||
||ii, assistance in choosing and locating space, venue research,<br>feasibilityand negotiation; marketing and public relationsforthe<br>tradeshow or trade fair; organization or provision ofsecretariat||
||and<br>office facilities and<br>staff for trade show or trade fair||
||registration, administration, documentation handling, translation<br>ofdocuments etc.;||
||iil.

n or provision ofsecretariat||
||and<br>office facilities and<br>staff for trade show or trade fair||
||registration, administration, documentation handling, translation<br>ofdocuments etc.;||
||iil. organization or supply of other on-site services; supply of<br>registration<br>processing<br>systems,<br>electronic information and||
||design; supply andsetting up ofequipmentsuch as audio-visual<br>uipment<br>associated<br>with<br>the<br>organization<br>oftheevent:||

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|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|OO|||organization|or|provision|of|accommodation|booking|services|vat|
|that|include|negotiating|group|discounts,|on-site|transportation|
|services,|food|and|beverage|arrangements|
|Note|: Payment|for these services can be through|fees assessed|
|to organizers|and|exhibitors,|as|well|as|entry|fees for|visitors.|
|Forward|contract|-—«| $97152|Brokerage and related securities and commodities|
|services|services|including commodity exchange services|
|This|service code|includes|:|
|-|brokerage|services|(that|is|bringing|together|purchasers|and|
|sellers|of the|same|instrument)|for securities|
|-|services|of acting|as|a|selling|agent|of|units,|shares|or|other|
|interests|in|a|mutual|(investment)|fund|
|-|sales,|delivery|and|redemption|services|of government bonds|
|-|brokerage|of options|
|-|brokerage|services|for|commodities|and|commodity|futures,|
|including|financial futures|

(investment)|fund|
|-|sales,|delivery|and|redemption|services|of government bonds|
|-|brokerage|of options|
|-|brokerage|services|for|commodities|and|commodity|futures,|
|including|financial futures|
|-|brokerage|services for|financial|derivatives|
|computer-based|clearing|and|settlement|for|interchange|of|
|debits,|credits|and|transfer of ownership of securities|
|Sponsorship services||99963|Services of performing and other artists|
|999631|Services|of|performing|artists|including|actors,|
|readers,|musicians,|singers,|dancers,|TV|personalities,|
|independent|models|etc.|
|This|service|code|includes|:|
|i.|services of actors,|readers,|singers,|musicians,|dancers, stunt|
|people,|television|personality|hosts/presenters|and|other|
|performing|artists;|services|of independent models|
|Financial,|legal and|99822|Accounting,|auditing and|bookkeeping|services|
|other Audit Services|| 998221|Financial|auditing|services|
|This|service|code|includes|examination|services|for|the|
|accounting|records|and|other|supporting|evidence|of|an|
|organization|for|the|purpose|of|expressing|an|opinion|as|to|
|whether|the|financial|statements|of the|organization|present|its|
|position|fairly|and|accurately|as|at|a|given|date|and|the|results|
|of its operations|for the period ending on that date,|in accordance|
|with|generally|accepted|accounting|principles.|
|This|service|code does|not|include|:|
|-|accounting|review|services,|cf.|998222|
|-|management|audits,|cf.|998311|
|998222|Accounting|and|bookkeeping|services|
|This|service code|includes|

nciples.|
|This|service|code does|not|include|:|
|-|accounting|review|services,|cf.|998222|
|-|management|audits,|cf.|998311|
|998222|Accounting|and|bookkeeping|services|
|This|service code|includes|
|i,|reviewing|annual|and|interim|financial|statements|and|other|
|accounting|information.|The|scope|of|a|review|is|less|than|that|
|of an|audit,|and the|level of assurance|provided|is thus|lower;|

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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|li.|compilation of financial statements|from|information|provided|| re|
|by|the|client.|No|assurances|regarding|the|accuracy|of|the|
|resulting|statements|are|provided;|
|iii.|preparation|of|business|tax|returns,|when|provided|as|a|
|package with|the|preparation|of financial|statements|for a|single|
|fee|are|classified|here;|
|iv.|compilation|of income|statements,|balance|sheets,|etc.;|
|v.|analysis|of|balance|sheets,|etc.:|other|accounting|services|
|such|as|attestations,|valuations,|preparation|of|pro|forma|
|statements,|etc.:|
|vi.|classifying|and|recording|business|transactions|in|terms|of|
|money|or some|unit of measurement|in|the|books|of account:|
|vil.|similar services|provided|by accountants.|
|'|This|service|code|does|not|include|:|
|-|financial|auditing|services,|cf.|998221|
|-|tax preparation|services,|when|provided|as separate|services,|
|cf.|99823|

r services|provided|by accountants.|
|'|This|service|code|does|not|include|:|
|-|financial|auditing|services,|cf.|998221|
|-|tax preparation|services,|when|provided|as separate|services,|
|cf.|99823|
|-|bookkeeping|services|related|to tax|returns|cf.|99823|
|-|Payroll services,|including|payroll computation|and|ledgers,|cf.|
|998223|
|998223|Payroll|services|
|This|service code|includes|
|i,|payroll|processing,|including|online;|
|li.|direct deposit or cheque|preparation|services;|
|iii.|remission|of taxes|and|other deductions:|
|iv.|preparation,|viewing|and|storage|of|payroll|ledgers,|reports|
|and|other documents|
|This|service|code does|not|include|:|
|-|bookkeeping|services,|cf.|998222|
|-|Payroll|processing|provided|as|part|of|a|bundle|of|
|management|services,|cf.|998311|
|998223|Other similar services|n.e.c.|
|IT|Infrastructure|998316|IT|infrastructure|and|network|management|
|Support Services and|||services|
|IT Security Services|_||This service code includes|||
|i.|managing|and|monitoring|a|client's|IT|infrastructure|including|
|hardware,|software|and|networks:|
|li.|managing|and|monitoring|communication|networks|and|
|connected|hardware|to|diagnose|networking|problems|and|
|gather|capacity|and|usage|statistics|for|the|administration|and|
|fine-tuning|of|network|traffic.|These|services|also|remotely|
|manage|security|systems|or|provide|security-related|services-|
|provision|of day-to-day|management|and|operation|of a|client's|
|computer system|

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337245/2020/0/o Addl.Secretary(BBS)-DoC Addl.Secretary(BBS)-DoC 

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|35|
|337245/2020/0/o Addl.Secretary(BBS)-DoC Addl.Secretary(BBS)-DoC|
|||998319|Other information technology services|n.e.c.|a|
|This|service code|includes|
|i.|coordination and supervision of resources|in|preparing,|running|
|and|completing|a|project on|behalf|of the|client:|
|ii.|project|management|services,|which|can|involve|budgeting,|
|accounting|and|cost|control,|procurement,|planning|of|time|
|scales|and|other|operating|conditions,|coordination|of|
|subcontractors’|work,|inspection|and|quality|control,|etc.;|
|iii.|project|management|services|that|include|management|and|
|office management services,|with or without the provision|of their|
|own|staff;|other information technology services|n.e.c.|
|This service code does not include|:|
|-|construction|project|management|services,|cf.|998339|
|Rental Services|(other|||9973|Leasing|or rental services with or without operator|
|than immovable|This|heading|includes|:|
|property)|-|rental or operational leasing of machinery and equipment and|
|personal|and|household|goods,|with|or without|operator|
|Note|:|The|duration|of|the|rental|service|is|irrelevant|for|its|
|classification.|

tal or operational leasing of machinery and equipment and|
|personal|and|household|goods,|with|or without|operator|
|Note|:|The|duration|of|the|rental|service|is|irrelevant|for|its|
|classification.|
|This|heading|does|not|include|:|
|-|leasing|services|of machinery|and|equipment|of personal and|
|household|goods|on|a|purely|financial|service|basis|(i.e.|
|financial|leasing),|cf.|997114|
|99731|Leasing|or|rental|services|concerning|machinery|
|and|equipment with|or without operator|
|997311|Leasing|or|rental|services|concerning|transport|
|equipmentsThis|service code including containersincludes|:|with|or without operator|
|-|leasing|and|rental|services|of|intermodal|containers|
|-|leasing,|rental|or|hiring|services|concerning|other|land|
|transport equipment with|or without operator|
|This|service|code|does|not include|:|
|-|financial|leasing|of container,|cf.|997114|
|-|leasing and|rental of accommodation|and office containers,|cf.|
|997319|
|Printing services|99891|Publishing,|printing|and|reproduction|services|
|physical|inputs, when outsourcing|(parts or|all)|of the production|
|process.|The|units|providing|the|service|do|not|own|or|retain|
|usage|rights|to|the|intangible|inputs.|This|includes|publishing|of|
|printed|matter,|software,|etc.|on|a fee|of contract|basis.|

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