IN FORCE SEZ / EOU / FTWZ

Supplementary Agenda for the 129th meeting of the BoA for SEZs.

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In force — no superseding record on file.

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No. K-43022/86/2025-SEZ Government of India Ministry of Commerce and Industry Department of Commerce (SEZ Section) 2 ok 2k 2K OK OK Vanijya Bhawan, New Delhi Dated the 2" June, 2025

OFFICE MEMORANDUM

Subject: 4" meeting (2025 Series) of the Board of Approval for Export Oriented Units and 129'" Meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs).Reg.

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The undersigned is directed to refer to this Department’s O.M. of even numbers dated 26" May, 2025 on the subject cited above and to inform that the 4"" meeting (2025 Series) of the Board of Approval for Export Oriented Units and 129" meeting of the BoA for SEZs has been scheduled to be held on 6" June, 2025 at Vanijya Bhawan, New Delhi, under the Chairmanship of Commerce Secretary, Department of Commerce in Hybrid Mode.

The Supplementary Agenda for the 129" meeting of the BoA for SEZs is enclosed herewith. The same has also been hosted on the website: www.sezindia.gov.in.
Weblink for the said meeting will be shared by this Department in due course oftime.

4, All the addresses are requested to kindly make it convenient to attend the meeting.

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----- Start of picture text ----- C = \o (Sumit Kumar Sachan) Under Secretary to the Government of India Teli 23039829 ----- End of picture text -----

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)

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 Sanjiv, Joint Secretary, Department of Promotion of Industry and Internal Trade (DPIIT), Udyog Bhawan, New Delhi.
Joint Secretary, Ministry of Shipping, Transport Bhawan, New Delhi.
Joint Secretary (E), Ministry of Petroleum and Natural Gas, Shastri Bhawan, New Delhi
Joint Secretary. Ministry ofAgriculture, Plant Protection, Krishi Bhawan, New Delhi. 8. Ministry of Science and Technology, Sc *G’ & Head (TDT), Technology Bhavan, Mehrauli Road, New Delhi. (Telefax: 26862512)
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 ({S-I), Ministry of Home Affairs, North Block, New Delhi (Fax: 23092569)

Electronics & Information Technology, Electronics Niketan, 6, CGO Complex, New Delhi. (Fax: 24363101)

Joint Secretary ({S-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.
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 A[ffairs,][ 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)
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.

ment, Bangalore, Bennerghata Road, Bangalore, Karnataka

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

t Commissioner, Andhra Pradesh Special Economic Zone, Udyog Bhawan, 9" Floor, Siripuram, Visakhapatnam — 3

Development Commissioner, Reliance Jamnagar Special Economic Zone, Jamnagar, Gujarat
Development Commissioner, Surat Special Economic Zone, Surat, Gujarat 38. Development Commissioner, Mihan Special Economic Zone, Nagpur, Maharashtra 39. Development Commissioner, Sricity Special Economic Zone, Andhra Pradesh. 40. Development Commissioner, Mangalore Special Economic Zone, Mangalore.
Development Commissioner, GIFT SEZ, Gujarat 42. Commerce Department, A.P. Secretariat, Hyderabad — 500022. (Fax: 040-23452895). 43. Government ofTelangana, Special Chief Secretary, Industries and Commerce Department, Telangana Sceretariat Khairatabad, Hyderabad, Telangana.
Government ofKarnataka, 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).

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).

49.Government of Kerala, Principal Secretary (Industries), Government Secretariat, Trivandrum — 695001 (Fax: 0471-2333017).

Government ofHaryana, Financial Commissioner and Principal Secretary), Department of Industries, Haryana Civil Secretariat, Chandigarh (Fax: 0172-2740526).
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).
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.
1. Government of Odisha, Principal Secretary (Industries), Odisha Secretariat, Bhubaneshwar — 751001 (Fax: 0671-5368 19/2406299).
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
Government of Jharkhand (Secretary), Department of Industries Nepal House, Doranda, Ranchi - 834002.

Principal Secretary, (Industries), No. 4, Subhash Road, Secretariat, Dehradun, Uttarakhand

Government of Jharkhand (Secretary), Department of Industries Nepal House, Doranda, Ranchi - 834002.

$9, Union Territory of Daman and Diu and Dadra Nagar Haveli, Secretary (Industries), Department of Industries, Secretariat, Moti Daman — 396220 (Fax: 0260-2230775).

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: 07712583651).

Copy to: PPS to CS/ PPS to SS (ISS)[/][ PPS][to][ JS][ (VA)/][ PPS][to][Dir][ (GP).]

;

Supplementary Agendafor the 129'' meeting of the Board of Approval forSpecial Economic Zones (SEZs)

Agenda Item No. 129.10:

Request for conversion of Processing Area into Non-Processing Area under Rule 11(B) [3 proposals — 129.10(i) - 129.10(iii)|

bean rae Pe .

Rule position:

¢ In terms of the Rule 5(2) regarding requirements of minimum area of land for an IT/ITES SEZ: -

(b) There shall be no minimum land area requirement for setting up a Special Economic Zone for Information Technology or Information Technology enabled Services, Biotech or Health (other than hospital) service, but a minimum built up processing area requirement shall be applicable, based on the category of cities, as specified in the following Table, namely: —

TABLE

|Sl. No.<br>Categories|of|cities|as|per|Minimum|built-up|
|---|---|---|---|---|---|
|Annexure|IV-A|||processing Area||
|G)<br>(2)||||(3)||
|hs|Cattegory ‘A’<br>2,[Category “B’<br>B.[Category ‘C’||||50,000square meters||

(c) The minimum processing area in any Special Economic Zone cannot be less than fifty per cent. of the total area of the Special Economic Zone.

¢ In terms of the Rule 11 B regarding Non-processing areas for IT/TTES SEZ:

(1) Notwithstanding anything contained in rules, 5,11,11A or any other rule, the Board of Approval, on request of a Developer of an Information Technology or Information Technology Enabled Services Special Kconomic Zones, may, permit demarcation of a portion of the built-up area of an Information Technology or Information Technology Enabled Services Special Kconomic Zone as a non-processing area of the Information Technology or Information Technology Enabled Services Special Economic Zone to be called a non-processing area.

logy Enabled Services Special Kconomic Zone as a non-processing area of the Information Technology or Information Technology Enabled Services Special Economic Zone to be called a non-processing area. (2) A Non-processing area may be used for setting up and operation of businesses engaged in Information Technology or Information Technology Enabled services, and at such terms and conditions as may __ be specified by the Boardof Approval under sub-rule (1),

(3) A Non-processing area shall consist of complete floor and part of a floor shall not be demarcated as a non~processing area.

(4) ‘There shall be appropriate access control mechanisms for Special Kxconomic Zone Unit and businesses engaged in Information ‘echnology or Information ‘Technology Enabled Services in non-processing areas of Information Technology or Information ‘Technology Enabled Services Special Economic Zones, to ensure adequate screening of movement of persons as well as goods in and out of their premises. (5) Board of Approval shall permit demarcation of a non-processing area for a business engaged in Information Technology or Information ‘Technology Enabled Services Special Economic Zone, only after repayment, without interest, by the Developer, —

a non-processing area for a business engaged in Information Technology or Information ‘Technology Enabled Services Special Economic Zone, only after repayment, without interest, by the Developer, —

(i) tax benefits attributable to the non-processing area, calculated as the benefits provided for the processing area of the Special Economic Zone, in proportion of the built up area of the non-processing area to the total built up area of the processing area of the Information Technology or Information Technology Enabled Services Special Economic Zone, as specified by the Central Government.

(ii) tax benefits already availed for creation of social or commercial infrastructure and other facilities if proposed to be used by both the Information ‘Technology or Information Technology Enabled Services Special Economic Zone Units and business engaged in Information Technology or Information Technology Enabled Services in nonprocessing area.

(6) The amount to be repaid by Developer under sub-rule (5) shall be based on a certificate issued by a Chartered Engineer. (7) Demarcation of a non-processing area shall not be allowed if it results in decreasing the processing area to less than fifty per cent of the total area or less than the area specified in column (3) of the table below:

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(8) The businesses engaged in Information ‘Technology or Information ‘Technology Enabled Services Special Economic Zone in a non-processing area shall not avail any rights or facilities available to Special Economic

(9) No tax benefits shall be available on operation and maintenance of common infrastructure and facilities of such an Information Technology or Information Technology Enabled Services Special Economic Zone. (10) The businesses engaged in Information Technology or Information
~ Technology Enabled Services Special Economic Zone in a non-processing area shall be subject to provisions of all Central Acts and rules and orders made thereunder, as are applicable to any other entity operating in domestic tariff area.
e Consequent upon insertion of Rule 11 B in the SEZ Rules, 2006, Department of Commerce in consultation with Department of Revenue has issued Instruction No. 115 dated 09.04.2024 clarifying concerns/queries raised from stakeholders regarding Rule 118.

les, 2006, Department of Commerce in consultation with Department of Revenue has issued Instruction No. 115 dated 09.04.2024 clarifying concerns/queries raised from stakeholders regarding Rule 118.

¢ Further, as per the directions of the BoA in its 120" meeting held on 18.06.2024, there shall be a clear certification of Specified Office and the Development Commissioner that the Developer has refunded the duty as per the provisions of Rule 11B of SEZ Rules, 2006 and Instruction No. 115 dated ogth April, 2024 issued by DoC. Accordingly, DoC vide letter dated 27.06.2024 has issued one such Certificate to be provided by Specified Officer and Countersigned by Development Commissioner.

Moreover, in the 1224 meeting of the BoA held on 30'' August, 2024, the Board directed al] DCs to ensure the implementation of the checklist (formulated by DoC and DoR) for all the cases including the past cases.

|129.10(i)<br>Request of M/s. Mahanga Commercial Properties Pvt.|129.10(i)<br>Request of M/s. Mahanga Commercial Properties Pvt.|Ltd.,|
|---|---|---|
|developer<br>IT/ITES<br>at<br>Sy.<br>No.<br>83/1,<br>Raidurg<br>Panmaktha<br>Village,<br>Serilingampally<br>Manndal,<br>Ranga<br>Reddy<br>District,<br>‘Telantana<br>for<br>demarcation of SEZ under Rule 11B of SEZ (Fifth Amendment) Rules,|||
|2023|||
|JurisdictionalSEZ —Visakhapatnam SEZ (VSEZ)|||
|Facts|ofthe case:||
|1.||Name and address<br>of the |M/s. MahangaCommercial Properties|Pvt.

under Rule 11B of SEZ (Fifth Amendment) Rules,|||
|2023|||
|JurisdictionalSEZ —Visakhapatnam SEZ (VSEZ)|||
|Facts|ofthe case:||
|1.||Name and address<br>of the |M/s. MahangaCommercial Properties|Pvt. Ltd.,|
||Developer:<br>(earlierknownas DivijaCommercial Properties Pvt<br>Ltd,Raidurg Village, Serilingampally, Mandal,||
|.<br>2.|aie<br>___| RangaReddy District,Telangana<br> | Letter of Approval No. and| I'.1/2/2016-SEZdated 27.01.2016||
||date:||
|3.|| Date ofNotification:<br>SO No. 1323 () Dt. 31.03.2016||
|4.||Nameofthe sector ofSEZfor | [T/ITES<br>which<br>approval<br>has _ been||
|5.|given:<br>me<br>i<br>a<br>| Total Notified Area ofSpecial |Land is 1.85 Ha|_|
||Economic Zone (in hectare):||
|6.|| Total area of-<br>Asonthe date ofapplication:||
||(i)<br>ProcessingArea<br>Land - 1.85 Ha||
||wah”<br>(Built up Office Area is 1,38,900 Sq. Mtrs)||
||(ii)<br>|Non-Processing<br>Nil||
|7.|| Details ofBuilt-up area:||
||(i)<br>No. oftowerswith built- | List of towers/buildings with area to be furnished<br>upareaofeachtower(in| inthe entireSEZ||
||square meter).<br>_ | OnlyTower9with builtupareaof1,38,900 sq. mtrs_<br>(ii)<br>‘Total Built-up area (in | BuiltupOfficeArea is 1,38,900 Sq. Mtrs||
|8|| Total Built<br>up area in:<br>1,38,900<br>Sq.Mtrs<br>Pew<br>(i) Processing area (in square | 1,38,900 Sq.

sq. mtrs_<br>(ii)<br>‘Total Built-up area (in | BuiltupOfficeArea is 1,38,900 Sq. Mtrs||
|8|| Total Built<br>up area in:<br>1,38,900<br>Sq.Mtrs<br>Pew<br>(i) Processing area (in square | 1,38,900 Sq. Mtrs||
||meter)<br>oo||
||(ii) Non-processing area (in | Nil||
||square meter)||
|9|| Totalnumbers offloorsinthe<br>Se<br>building<br>wherein ||Floor level |BUA(Sq.mtrs)<br>demarcation<br>of<br>NPA<br>is ||Basement<br>5 | 25,541.15<br>(parking&|-<br>oe<br>common|
||proposed<br>(B-4)<br>area)|_|
||Basement<br>4<br>| 17,539.39(parking&|common|
||Basement<br>3|17,906.80(parking&|common|

| |

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|||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Basement|2 ||18,604.10(parking&|common|
|Basement|-1|||17,740.87|
|(LGF)|©|(Office,|parking& common area)|
|Ground|
|Floor|-|
|(UGF)|6,629.15|(Office Area)|
|18t|Floor|6,629.15|(Office|Area)|_|
|2-¢Vloor|||6,629.15 (Office Area)|
|3"|Floor|6,629.15 (Office|Area)|
|A|¥loor|||6,629.15|(Office|Area)|
|5Floor|||6,629.15|(Office Area)|
|6Floor|| 6,629.15|(Office|Area)|
|7 Floor|||6,629.15 (Office|Area)|
|8''Floor|__||6,629.15 (Office Area)|
|9'hFloor|6,629.15|(Office|Area)|
|10'4Floor|6,629.15|(Office Area)|
|11" Floor|6,629.15|(Office Area)|
|12th|Floor|6,739.42 (Office|Area)|
|13't|Floor|__||6,739.42|(Office|Area)|-|
|14"|Floor|_||6,739.42|(Office|Area)|
|15'" Floor __||6,739.42|(Office Area)|
|16|Floor|__||6,739.42|(Office Area)|
|17"|Floor|__||6,739.42|(Office|Area)|

)|
|13't|Floor|__||6,739.42|(Office|Area)|-|
|14"|Floor|_||6,739.42|(Office|Area)|
|15'" Floor __||6,739.42|(Office Area)|
|16|Floor|__||6,739.42|(Office Area)|
|17"|Floor|__||6,739.42|(Office|Area)|
|18'>|Floor|6,729.42|(Office|Area)|
|19'h|Floor|6,739.42|(Office|Area)|
|20|Floor|6,739.42|(Office|Area)|
|21s|Floor|6,739.42|(Office|Area)|
|2,44,276.31|Sq.|Mtrs|(Office|
|a10|||Total|Built|upsss;area|proposed|| 26,516.60Total|Area|Sq.|Mtrsspace)|
|for|demarcation|of|NPA|for|
|setting,|up|of|Non|SEZ|
|11||How|many|floors|are|||4|Floors-|2"4|floor,|4"|floor,|5"|and|6"|floors.|
|proposed|for|demarcation|of|
|NPA|for|setting|up|of|Non|
|12.|| Total|Duty|benefits|and|tax||Under Rule|11(B)(5)(i):|
|exemption|availed|on_|the ||Paid|back|duty|benefits|availed|for|proposed|NPA|
|built-up|area|proposed|to|be ||floors|24,|4th,|5th|and|6th|floors|of|an|area|of|
|demarcated|as|NPA,|as|per|| 26,516.60|Sq.Mtrs|and|duty|paid|is|Rs.|
|Charte|red|Kngineers|| 7,03,02,175/-|
|certificate|(in|Rupees|Crore)|
|Under Rule|11B|(5) (ii):|
|Paid|back|duty|benefits|taken|towards|common|
|area,|facilities|of|tower|9|such|as|lifts,|HVAC,|DG|
|Sets|Fire|equipment,|STP,|WTP|Areas|20,494.38|
|!|Sq.|Mtrs|and_|parking|area at|B-3|of area|17,539.39|

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|equipment,|STP,|WTP|Areas|20,494.38| |!|Sq.|Mtrs|and_|parking|area at|B-3|of area|17,539.39|


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| 

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```text
|||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Sq.|Mtrs|in|a|total|area|is|38,033.77|Sq.|Mtrsand|
|paid|total|amount|is|Rs.|33,28,36,364/-.|
|Total|duty|benefits|paid|under|Rule|11B5|()&(ii)|
|is|
|13.||Whether|duty|benefits|and|| Yes,|Duty|benefits|have|been|paid.|Copies|of|
|tax|exemptions|availed|has|||challans enclosed|
|been|refunded|and|NOC|from|
|specified|officer|has|been|
|obtained|(please|enclose|
|____||NOC|from|specified|officer)|||||
|14.|| Reasons|for|demarcation|of|| The|request|for|demarcation|is|being|made|due|to|
|NPA|the|following|reasons:|
|e|Change|in|the SEZ development|plans to|reduce|
|SEZ|area|on|account|of lack|of demand|for|I'T|/|
|ITES|SEZ|space;|
|e|Uncertainty|surrounding|the|IT|Industry|and|
|terminal|decline|in|the|revenue|streams;|
|e|‘lhe|recessionary economic|conditions;|
|e|‘the|sunset|clause|for|availing|income|tax|
||15.ba| Total|remaining built up|area|||1,12,383.40benefits|Sq.has|Mtrsalso|lapsed(Office Area)for|the SEZ|units|
|16.||Whether|remaining|built|up|||Yes|
|area|fulfils|the|minimum|
|built|up|area|requirement|as|
|||per|Rule 5 of|SEZ|Rules, 2006|||_|
|17.|||Purpose|and|usage|of|such | The|area|will|be|used|for|setting|up|and|operation|
|demarcation|of NPA:|of non-SEZ|units engaged in|IT/ITES|sector|

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The following requisite documents have been submitted:

i. Duly filled application in the format prescribed vide Instruction No. 115 dated 09.04.2024, for demarcation of proposed built-up Processing Area into NonProcessin ; Area and recommendation of ['C, VSEZ.
ii. Charterea Engineer Certificate dated 09.04.2025 issued by Shri M.J. Vidya Sagar, Chartered Engineer, towards calculation of taxes / duty to be refunded by the developer.
iii. ‘No Dues Certificate’ issued by Specified Officer vide letter dated 27.05.2025. iv. Certificate of Specified Officer in prescribed format, confirming refund of duty as per provisions of Rule 11B of SEZ R ales, 2006 and Instruction No. 115 dated 09.04.2024 duly countersignature of JIC, VSEZ.
v. Checklist for demarcation of NPA, in the format prescribed vide DoC letter dated 09.09.2024 duly signed by Specified Officer and DC, VSEZ.
vi. An Undertaking from the Jeveloper to the effect that they shall pay the differential short paid / unp ud duty / tax benefits if any so determined at the later date on being dei 1anc 2d by the department or any statutory authority without any demur or j rote: t w.e.t. repayment of taxes and benefits availed in

respect of 26,516.60 sq. mtr. of built-up area proposed to be demarcated as per Rule 11B of SEZ Rule (fifth Amendment), 2023.

Recommendation by DC, VSEZ:

The request of M/s. Mahanga Commercial Properties Pvt. Ltd. for demarcation of an area of 26,516.60 sq. mtrs has been duly recommended by DC, VSEZ and forwarded to Board of Approval.

129.10(ii) Request of M/s. Phoenix Infocity Pvt. Ltd., Developer I'T/ITES SEZ at Gachibowli Village, Serilingampally Mandal, Ranga Reddy District, Telangana for demarcation of their SEZ under Rule 11B of SEZ (Fifth Amendment) Rules, 2023

Jurisdictional SEZ — Visakhapatnam SEZ (VSEZ)

Kacts of the case:

|Sr.No| Particulars|Sr.No| Particulars|Details|||
|---|---|---|---|---|
||Name and address__||Phoenix Infocity Private Limited|||
|;|ofthe Developer:|aVance Business Hub,<br>Survey no’s.30 (P), 34(P),35 (P)and 38 (P),:<br>Gachibowli Village, Serilingampalli<br>V andal,Hyderabad -500|||
|||081|||
|5<br>7<br>3|LetterofApproval | FormalApproval No: F.2/51/2006-E ZDT. 16thJune2006<br>No. and date<br>_<br>=<br>oa<br>-<br>DateofNotification |SO 1293(1), dated 11th August 2006||||
||Name ofthe sector | I'l'/ ITKS<br>ofSEZ for which||||
|4|approval has been||||
||ae|—_<br>_||a|
||Total Notified Area | 10 Hectares||||
||ofSpecial||||
|5|Economic Zone(in||||
||__|Hectare)<br>Total Area|‘Total<br>(Co-Developer|||
|||DEVELOPER|Area (Ganga|||
|||Area<br>Society)||(Ho2&|
|6||(Ilectares)<br>107) Hectares|||
|||ProcessingArea| 10 Hectares<br>|<br>15a Hectares|||
|||Non-|||
|||Processing<br>Area<br>Zero<br>Zero|||
|7|DetailsofBuilt-up |5,79,417.36Sq. Mtrs<br>area<br>(OfficeArea: 3,46,183.83 + Parking / rea: 2,33,228.53)<br>‘Tower<br>Phoenix Infocity Private Limited I'T/I'TES SEZ (Total-10||||
||Area details /Built<br>up area/ Leasable<br>Area for Developer:||S.no.<br>Name| Office<br>Parking<br>ofthe |Area<br>(Sqm)<br>‘Tower|(sqm)||TotalBUA<br>Sqm|
|||1<br>‘Tower<br>68<br>-l101A_ | 17,630.90<br>9,047.||26,678.58|
|||2<br>‘Tower<br>“| -Ho1B. |18,220.25|1°r!79-4<br>3<br>‘Tower<br>|<br>-Ho2 | 16,402.80<br>10,115.87 ||||30,699.89<br>26,818.67|
|||4<br>‘Tower<br>31,000.22<br>-Ho3|45553391<br>|"?||77523413|

|||2 ‘Tower “| -Ho1B. |18,220.25|1°r!79-4 3 ‘Tower | -Ho2 | 16,402.80 10,115.87 ||||30,699.89 26,818.67| |||4 ‘Tower 31,000.22 -Ho3|45553391 |"?||77523413|




```text
|||||5<br>Tower<br>°<br>-Ho4 |41,058.06 |7%75°-5°|69,308.62<br>6<br>Tower<br>| -Ho6 |52,363.40 |3994-27 | 91309.647|_|
|---|---|---|---|---|---|
|||||Tower<br>;<br>-HO6A | 29,534.48_18,575.32,<br>_|<br>48,109.80||
|||||8<br>Tower||
|||||-HO7<br>|<br>23,593.92|16,471.12 |40,065.04<br>Tower<br>:<br>-Ho8 | 18,533.13 |'°49?-8<br>| 30,995.81<br>10<br>Tower<br>-Hog |83,317.98<br>| 548°!7| 138,179.15<br>Total area<br>3,46,188.83|2,33,228.53 |5,79,417.36||
|||Total Built up area||Tower-<br>Tower-||
|||Floorwisedetails||Ho2<br>1107||
|||of Co- developer<br>(Ganga Hitecity 2<br>Society) out ofthe<br>Developervidas|||SI.No. |Floor<br>Built-up<br>Built-up<br>area inSq_ |area inSq<br>Mtrs<br>Mtrs<br>a.<br>Basement-2<br>|3471.95 |6550.28<br>2<br>|<br>Basement-1|3471.95 __|6550.28<br>3<br>Ground Floor<br>| 3471.95<br>3370.56||
|||||4<br>Floor 1<br>2343.25<br>3370.56||
|||||5<br>Floor 2<br>2343.25<br>3370.56||
|||||6:<br>| Moors:<br>|| 848-45 |387056<br>7____| Floor4<br>_| 2343.25 |3370.56<br>8<br>| Floor5<br>| 2343.25 |3370.56||
|||||9<br>Floor6<br>‘| 2343.25<br>3370.56||
|||||10<br>|<br>Floor7<br>2343.25 |3370.56<br>__|TOTAT.<br>__| 26,818.67 |40,065.04||
|||||Tower Ho2: Total Area consist of(Office area - 16,402.80||
|||||sqm +10,415.87sqm - Parking and common areas)||
|||||Tower- H07: Total Area consist of(Office Area - 23,593.92||

8.67 |40,065.04||
|||||Tower Ho2: Total Area consist of(Office area - 16,402.80||
|||||sqm +10,415.87sqm - Parking and common areas)||
|||||Tower- H07: Total Area consist of(Office Area - 23,593.92||
|ieee||eat<br>___<br>Total Built up area_|||sqm+ 16,471.12<br>sqm -Parking& Common Areas)<br>_<br>Processing Area — 5,79,417.36 Sq. Mtrs (Office Area|||
|8||ofDeveloper||3,46,188.83 + Parkingandcommon area 2,33,228.53)||
|||||Non ProcessingArea — Nil||
|||Total Builtup area <br>ofCo-Developer-<br>Ganga Hitech City|| <br> |Non|ProcessingArea — 66,883.71 Sq . Mtrs (OfficeArea<br>39,996.72+ 26,886.99 - Parking and common<br>areas)_<br>Non ProcessingArea — Nil||
|||Total No. of<br>Floors in the||Total 10 Floors (02 Basements, 01GF + 07Office<br>Floors)||
|9||Buildingwhere||||
||__||indemarcation||c<br>.<br>.||

|||||ofNPA is|||||
|---|---|---|---|---|---|---|---|---|
|||||proposed|||||
||||||Floor<br>BUA(Sq.Mtrs)||||
||||||Basement - 2<br>| 6,550.28Parking<br>& common area _<br>Basement -1 | 6,550.28 Parking&commonarea<br>Ground Floor |3,370.56 Parking&common area___<br>Floor1<br>_—_—_s|. 3,370.56 (Office Area)|||||
||||||Floor2<br>_|3,370.56 (Office|Area) _|_||
||||||Floor3 __ |3,370.56 (Office <br>Floor4<br>__| 3,370.56 (OfficeArea)|Area)<br>Area)||int|
||||||Floor 5.<br>3,370.56 (Office|Area)|_||
||||||Floor6<br>3,370.56 (Office|Area)|||
||||||Floor7<br>3,370.56 (Office|Area)||.|
||||||TOTAL:<br>40,065.04 Sq.Mtrs||||
|||||Total Builtup area <br>Proposed for||20,223.36 Sq.

56 (Office|Area)|_||
||||||Floor6<br>3,370.56 (Office|Area)|||
||||||Floor7<br>3,370.56 (Office|Area)||.|
||||||TOTAL:<br>40,065.04 Sq.Mtrs||||
|||||Total Builtup area <br>Proposed for||20,223.36 Sq. Mtrs<br>(OfficeArea from Floor 1 to Floor 6)||||
|||||demarcation of|||||
||10|||NPA for settingup|||||
|||||ofNon SEZ|||||
|||||||IT/ITES units.<br>|<br>Ilowmany floors |06 Floorsfrom floor 1 to 6 asabove at Point No. 9|||||
|||||areproposed for|||||
|||||demarcation of|||||
||11|||NPA for settingup|||||
|||||ofNON SEZ|||||
|||||I'l/I'TES Units<br>Total Dutybenefits||Rs. 17,24,30,348/-||||
|||||and ‘Tax exemption|||||
|||||availed on the built|||||
||12|||area proposed to be|||||
|||||demarcated asNPA<br>Whether duty|Yes, enclosed theNOC obtained from SO||||
|||||benefits and tax|||||
|||||exemptions availed|||||
|||||has been refunded|||||
||13|||and NOC from|||||
|||||specified officer has|||||
|||_|||beenobtained_<br>Reasons for<br>demarcation of|er<br>oe<br>—s<br>Recently we have been able to secure client(s) interested in<br>non-SEZ space within our building. Hence, we have decided<br>to convert the SEZ area to non SEZ area under Rule 11B —||||
||.<br>a|||NPA|conversion of processing area (PA) to non-processing area<br>(NPA) in the third and fourth floors of the SEZ as per the||||
||||;||requirements ofthe clients.<br>|||||

11B —|||| ||. a|||NPA|conversion of processing area (PA) to non-processing area (NPA) in the third and fourth floors of the SEZ as per the|||| ||||;||requirements ofthe clients. |||||




```text
||Total remaining|5,42,722.88 sq. mts. (Office area - 3,25,965.47 + 2,16,757.41|
|---|---|---|
|15|built-up area|Parking/common area)|
||Whether remaining |Yes. Remaining Built-uparea afterapproval ofdemarcation is<br>built-up area fulfils |5,42,722.88 Sq. Mtrs.||
||the minimum built||
|16|up area<br>:<br>requirement as per||
||Rule 5 ofSEZ||
||Purposeand usage |To let out toNon SEZIT/ ITES units||
||of such||
|1h|demarcationof||

The following requisite documents have been submitted:

i. Duly filled application in the format prescribed vide Instruction No. 115 dated 09.04.2024, for demarcation of proposed built-up Processing Area into NonProcessing Area and recommendation of DC, VSEZ.
ii. Chartered Engineer Certificate dated 28.04.2025 issued by Shri M.L. Srinivasa Rao, Chartered Engineer, Reg. No. M-135253-3, towards calculation of taxes / duty to be refunded by the developer.
ili. ‘No Dues Certificate’ issued by Specified Officer vide letter F.No. PHOENIX INFOCITY/01/Rule 11B/2024-25 dated 19.05.2025.
iv. Certificate of Specified Officer in prescribed format, confirming refund of duty as per provisions of Rule 11B of SEZ Rules, 2006 and Instruction No. 115 dated 09.04.2024 duly countersignature of DC, VSEZ.

ate of Specified Officer in prescribed format, confirming refund of duty as per provisions of Rule 11B of SEZ Rules, 2006 and Instruction No. 115 dated 09.04.2024 duly countersignature of DC, VSEZ.

v. Checklist for demarcation of NPA, in the format prescribed vide DoC letter dated 09.09.2024 duly signed by Specified Officer and DC, VSEZ.
vi. An Undertaking from the Developer to the effect that they shall pay the differential short paid / unpaid duty / tax benefits if any so determined at the later date on being demanded by the department or any statutory authority without any demur or protest w.e.t. repayment of taxes and benefits availed in respect of 20,223.36 sq. mtr. of built-up area proposed to be demarcated as per Rule 11B of SEZ Rule (fifth Amendment), 2023.

Recommendation by DC, VSEZ:

The request of M/s. Phoenix Infocity Pvt. Ltd. for demarcation of an area in Tower 107 for a built up area of 20,223.36 sq. mtrs has been duly recommended by DC, VSEZ and forwarded to Board of Approval.

129.10(iii) Proposal of M/s. Manjri Stud Farm Pvt. Ltd (SEZ Developer) Il/ITES SEZ at Phursungi, Pune, Maharashtra for Demarcation of Builtup Floors as Non-Processing Area (NPA) in terms of Rule 11B ofSEZ Rules, 2006.

Jurisdictional SEZ — SEEPZ SEZ

Facts of the case:

Sr. Particulars Details No. 1 Name and Address of | ‘The Manjri Stud Farm Pvt Ltd-SEZ the SEZ SP Infocity (SEZ), Survey No 209, Next to Satyapuram Society, oe | Pune Saswad Road, Phursungi, Pune-412308 2 Letter of Formal | Formal Approval no. ¥.2/91/2005-EPZ dated ApprovalNo. and Date | 06.11.2006 - . - . 3 | Date of Notification | 11.04.2007, ; 4 | Name of the Sector of | IT/ITES SEZ for which approval has been given oi res a Se 5 | Total Area of SEZ 15.79 Hectare e ‘Total processing | 15-79 Hectare Area e Non processing |NIL 6 | Details of Built Up area: | Total 2 Buildings (Building 4 and Building 5), the i. No of towers| details are as per following table with built-up Bldg No 4 | Bldg No | Total area of each 5 tower (in sq. mtr.)-No. ‘Totalof ||Wingee A | 14460.66ees | 20863.92— | - Towers Wing B | 17713.52| 23874-54 | - Wing C | 14460.66 | 21094.88 | i Podium | 7944.32 | 1277110 | 7 ParkingFood | 10307.301500.62 | 19352.00- | Court | 44 7 : 7 | Totala Built up are in Sq. TOTAL | 66387.08 | 97956.44 | 164343.52 Meter Processing area: 164,343.52 Sq. Meter Non-Processing Area — NIL Building 4 Built up Area Details. Building | | A 4Wing || B uilding 4 Wing | WingBuilding C 4 | Total |

==> picture [441 x 646] intentionally omitted <==

q. Meter Non-Processing Area — NIL Building 4 Built up Area Details. Building | | A 4Wing || B uilding 4 Wing | WingBuilding C 4 | Total |

==> picture [441 x 646] intentionally omitted <==

----- Start of picture text -----

||||||||||
|---|---|---|---|---|---|---|---|---|
|Ground|Floor|_|||3367.36|4077.05 _|3367.36|||1081.77||
|ist|Floor|3360.13|4098.61|3360.13|—s|:|10818.87|
|2nd Floor|||3360.13|||4098.61|3360.13|10818.87|
|Terrace3rd|FloorFloor|3360.13|||4098.61|3360.13|10818.87||
|(Food|Court)|||=||8800-07|||1500.62|
|Utility|Area|[1012.91|||1340.64|||1012.91|3366.46,_|
|Parking|Area|3080.79|4032.95|3193.56|10307.3|
|Podium|Area|||7944.32|7944.32|—|
|Total|25485.77.|__||23247.09|||17654.22|66387.08|
|Building|5|Built|up|Area|Details|
|ist Floor|_| 2,688.76|_|[3,224.64|||2,690.20|||8,603.60|
|2nd|Floor _||2,707.06|3,224.64|2,718.17|||8,649.87|
|3rd|Floor|| 2,707.06|3,344.23|||2,718.19|8,769.46|
|4th|Floor|||2,707.06|3,344.23|||2718.17|8,769.46|
|5th|Floor|||2,707.06|3344.23|||2,718.17|||8,769.46|
|6th|Floor|||2,524.91|3,045.47|2,524.91|8,095.29|
|Utilityarea|| 4,822.01|| 4,347.09|||4,783.61 ||13,952.71|
|ParkingPodium|| 3,544.0012;771.10||.Creep 8,720.00QU|Ui7,311.50Pe||19,512,7|7|15|.|1050|
|Total|||24407.92|||32,594.53|||28,182.88|97,950.44|
|8|| Total|Numbers|of floors|||4|floors (G+3)|
|demarcation|of|NPA|is|Building4WingC|(Built up|
|proposed|area|in|sq.|mtr)|
|Ground|Floor|3367.36|
|i*|Floor|3360.13|
|Cy|a|
|9|||Total|built|up|=|area|as|
|Aaaaon of Wik ie|Proposed|Demarcated Floors||Area|(in sq.|7|

|is|Building4WingC|(Built up|
|proposed|area|in|sq.|mtr)|
|Ground|Floor|3367.36|
|i*|Floor|3360.13|
|Cy|a|
|9|||Total|built|up|=|area|as|
|Aaaaon of Wik ie|Proposed|Demarcated Floors||Area|(in sq.|7|
|setting13|up|of|Non-SEZ|ste|(Building(Ground Floor4Wing C)|baé7a6mtr)|
|:|’|Total|Proposed|Built-Up|||6,727.49|
|Area|(Sq.|Mtr.)|for Non-|
|Processing Area|(NPA)|

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

Building 5 Built up Area Details

10 | Total built up area| 6,727.49 Sq. Meters proposed for demarcation of NPA for setting up of Non-SEZ 11 | Total duty benefits and | Rs. 8,44,35,077/- (Rs. Eight Crores Forty Four tax exemption availed | Lacs Thirty Five ‘Thousand and Seventy Seven on the built-up area | only) proposed to be | (For Built up Area - Rs. 1,30,32,817/demarcated as NPA, as | For Common Area - Rs. 7,14,02,260/per Charted Engineers Certificate (in Rs. aes) — ails peyote ol ia 12 | Whether duty benefits | Yes, the Developerthe refunded the duty benefit of and tax exemptions | Rs. 8,44,35,077/- vide Challan No 684 dated availed has been | 03.04.2025 refunded and NOC from Specified Officer has been — obtained (Please enclose NPC 13 | Reasons for |The proposed demarcation is resulting from demarcation of NPA several new units are not considering entering the Special Economic Zone (SEZ) due to lack of benefits and the complicated procedure involved. Also, some existing units have opted to de-bond either partially or completely while others are applying for an exit from SEZ.

ne (SEZ) due to lack of benefits and the complicated procedure involved. Also, some existing units have opted to de-bond either partially or completely while others are applying for an exit from SEZ. ‘The area party has been vacant for a very long time and therefore the developer prosed the demarcation. 14 |'Total remaining built | 1,57,616.03 Sq mtr up area after proposed a demarcation uh “a 7 15 | Whether total remaining built up area | Yes fulfils the minimum built up area requirement as per Rule 5 of SEZRules, 2006 _ ss 16 | Purpose and usage of| ‘The area proposed for NPA shall be utilized such demarcation of | towards IT/I'TES which would sub-serve the [NPA objectiveof theMOCI as originally envisaged.

The following requisite documents have been submitted:

i. Duly filled application in the format prescribed vide Instruction No. 115 dated 09.04.2024, for demarcation of proposed built-up Processing rea into NonProcessing Area and recommendation of DC, SEI PZ SEZ.
ii. Chartered Engineer Certificate dated 24.12.2024 issued by Shri Vaibhav Nagarkar, Chartered Engineer, Reg. No. M132695/8, towards calculation of taxes / duty to be refunded by the developer.
iii. ‘No Dues Certificate’ issued by Specified Officer vide letter I.No. TMSFPLSEZ,/NPA APPLICATION/2025/05 dated 09.04.2025.
iv. Certificate of Specified Officer in prescribed format, confirming refund of duty as per provisions of Rule 11B of SEZ Rules, 2006 and Instruction No. 115 dated 09.04.2024 duly countersignature of DC, SEEPZ SEZ.

f Specified Officer in prescribed format, confirming refund of duty as per provisions of Rule 11B of SEZ Rules, 2006 and Instruction No. 115 dated 09.04.2024 duly countersignature of DC, SEEPZ SEZ.

vy. Checklist for demarcation of NPA, in the format prescribed vide DoC letter dated 09.09.2024 duly signed by Specified Officer and DC, SEEPZ SEZ.
vi. An Undertaking from the Developer to the effect that they shall pay the differential short paid / unpaid duty / tax benefits if any so determined at the later date on being demanded by the department or any statutory authority without any demur or protest w.e.t. repayment of taxes and benefits availed in respect of 6727.49 sq. mtr. of built-up area proposed to be demarcated as per Rule 11B of SEZ Rule (fifth Amendment), 2023.

Recommendation by DC, SEEPZ SEZ: -

The request of M/s The Manjri Stud Farm Private Limited for approval of Demarcation of Built-up Floors as Non-Processing Area (NPA) of notified IT/ITES SEZ. is recommended by DC, SEEPZ

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