Supplementary Agenda for the 130th BoA SEZ to be held in this week of July, 2025

Subject: 5tb meering (2025 Series) of rhe Board of Approval for Expnrt oriented Units an<l

l30rh Meeting of the Board ofApprovar (Iloa) for Speciar Econonric Zones (SEzs).- Reg. No. K-43016/5/2025-SEZ Government of lndia Ministry of Commerce and Industry Department of Commerce (SEZ Section ) r* Vanijya Bhawan. New Delh i Dated the l4tr, July, 202.5 OFFICE MEMORANDIIM The undersigned is directed to enclose herewith the Suonl{jnl enl:rrv Agenrla for the lJ0rr' meetinp of the BoA for SE7. Delhi under the Chairmanshi Mode. for information necessa To to be held in this Wee of Julv. 2025 in Vani a Bhawan. New ary. Department of Commerce in Hybrid Weblink for the said meeting will be shared by this Department shortly. AIlthe addresses are requested to kindly make it convenient to attend the meeting L,I 1 (Prareek Bajpai) Under Secretary to the Government of lndia Tel:23039939 Email: lrrrrteckl'ri p of Commerce Secret ry action. 2 ., ,f ll)il l.lllr )Cil 11 u lC.ln 1 central Board of Excise and customs, Member (customs), Department of Revenue. North Block, New Delhi. (Fax: 23092628. Central Board of Direct Taxes, Member (lr), Department of Revenue, North Block, New Delhi. (Telefax: 23092107) Joint Secretary.

stoms), Department of Revenue. North Block, New Delhi. (Fax: 23092628. Central Board of Direct Taxes, Member (lr), Department of Revenue, North Block, New Delhi. (Telefax: 23092107) Joint Secretary. Ministry of Finance, Department of Financial Services, Banking Division, Jeevan Deep Bu i lding, New Delhi (F ax: 23344462/233667 97 ). Stri Sanjiv, Joint secretary, Department of promotion of lndustry and lnternal rrade (DPllT), 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 of Agriculture, plant protection, Krishi Bhawan. New Delhi. Ministry of Science and Technology, Sc .C' & Head (TDT), Technology Bhavan, Mehrauf i Road, New Delhi. (Telefax: 26962512) 3 4 5 6 7 8

9. Joint Secretary, Department of Biotechnology, Ministry of Science and Technology' 7th ' Floor. Block j, CGtr Complex, Lodhi Road, New Delhi - I l0 003' t O. ,qJaitionat Secretary urd D.u.lopt"nt Commissioner (Micro' Smal] an9^ ]y:!iy'n Enterprises Scale Industry), noorn t'lo' 701, Nirman Btavan' New Delhi (Fax: 23062315)' I l. S;;A;. Depa(ment oi'dr".,,oni"t & Iniormation Technology' Electronics Niketan' 6' CCO Complex, New Delhi. (Fax: 24363101) rr^.., n-r..
10. Joint Secretary f f S-f l, Ir'iinistry of Home Affairs' North Block' New Delhi (Fax: 23092569) rl. i"inis..r.iurv icawl, Ministrv of Defence, Fax: ?3015444' South Block' New Delhi' ,

, n-r.. 12. Joint Secretary f f S-f l, Ir'iinistry of Home Affairs' North Block' New Delhi (Fax: 23092569) rl. i"inis..r.iurv icawl, Ministrv of Defence, Fax: ?3015444' South Block' New Delhi' , 14. Joint Secretary, Ministry of 'Environment and Forests' Pariyavaran Bhavan' CGO Complex, New Delhi - I 10003 (Fax:24363577). ^ tS. ioint'secierary & Legislative Counsel, Legislative Depanment' M/o Law & Justice' A- Wing, Shastri Bhavan, New Delhi' (Tel:23387095)' 16. D;d;;";, "f Legal Affairs (ah'i H"'unt Kumar' Assistant Legal Adviser)' M/o Law & Justice, New Delhi. I 7. "S;;;;;ry, Department of Chemicals & Petrochemicals' Shastri Bhawan' New Delhi 18. Joint Secretary, Ministry oiO,.,,.ut lndian Affairs' Akbar Bhawan' Chanakyapuri' New Delhi. (Fax: 24674140) 19. Chief Planner, Department of Urban Affairs, Town Country Planning organisation, Vikas ' ehuuun (E-Block), l.P. Estate, New Delhi' (Fax: 230736781233'19197) 20. Director Ceneral, Director General of Foreign Trade, Department of Commerce' Udyog Bhavan, New Delhi. 21. Director Ceneral, Expo( Promotion Council for EOUs/SEZs' 8C' 8th Floor' Hansalaya

S;iidi"g, 15, Barakhamba Road, New Delhi - llO 001 (Fax: 223329770) 22.;;. R;;; Cttunau, Professor, lndian Institute of Management' Bangalore' Bennerghata Road, Bangalore, Karnataka 23. ;;;;i;p#.t Commissioner, Noida Special Fconomic Zone' Noida' ;1. D;r;iil;"rt Commissioner, Kandla Special Economic Zone' Gandhidham' ii. D;r;iil;.^t Commissioner, Falta Special Economic zone' Kolkata' ;;. ;;t;6;."t Commissioner, SEEPZ Special Economic Zone' Mumbai' ;;.

l;"rt Commissioner, Kandla Special Economic Zone' Gandhidham' ii. D;r;iil;.^t Commissioner, Falta Special Economic zone' Kolkata' ;;. ;;t;6;."t Commissioner, SEEPZ Special Economic Zone' Mumbai' ;;. D;;;i;h".t commissioner, Madras Special Economic Zone' chennai ;8. D;r;ioi;""t Commissioner, Visakhapitnam Special Economic Zone' Visakhapatnam 2;. D;r;i";r""t Commissioner, Cochin Special Economic.Zone' Cochin' 30. D;";i6;.rrt Commissioner, lndore Special Economic Zone' lndore' ii. ;;r;iil;."t commissioner, Mundra Special Economic zone' 4'h Floor' c wing' Port Users Building, Mundra (Kutch) Cujarat' lz. O.r""f op.""t torrision"', Dahej Special Economic Zone' Fadia Chambers' Ashram Road, Ahmedabad, Gujarat 33.;;;;i"fi;"t Commiisioner, Navi Mumbai Special^Economic Zone' SEEPZ Service Center, Central Road' Andheri (East), Mumbai- 400 096 34. ;;;;l;pr""t Commissioner, Sterling Special Economic Zone' Sandesara Estate' Atladra Padra Road, Vadodara - 390012 35. b;;J"p;.;t Commissioner, Andhra Pradesh Special Economic Zone' Udvog Bhawan' 9'h Ftoor, Siripuram, Visakhapatnam - 3 fO. O"r"tfr"nt'Commissioner' Reliance Jamnagar Special Economic Zone' Jamnagar' Gujarat :2. o.'r"loprn.nt Commissioner, Surat Special Economic Zone' Surat' Gujarat i8. ;;""i;;;"^t commissioner' Mihan bpecial Economic Zone' Nagpur' Maharashtra i;. D;";6;."t Commissioner, Sricity Special Economic Zone' Andhra Pradesh'

Surat Special Economic Zone' Surat' Gujarat i8. ;;""i;;;"^t commissioner' Mihan bpecial Economic Zone' Nagpur' Maharashtra i;. D;";6;."t Commissioner, Sricity Special Economic Zone' Andhra Pradesh'

40. Development Commissioner, Mangalore Special Economic Zone, Mangalore. 4 I . Development Commissioner, GIFT SEZ, Gujarat
41. Commerce Department, A.P. Secretariat, Hyderabad 500022. (Fax: 040-23452895).
42. Government ofTelangana, Special ChiefSecretary, Industries and Commerce Department, Telangana Secretariat Khairatabad, Hyderabad, Telangana.
43. Government of Kamataka, Principal Secretary, Commerce and Industry Department, Vikas Saudha, Bangalore - 560001 . (Fax: 080-22259870)
44. Covernment of Maharashtra, Principal Secretary (lndustries), Energy and Labour Department, Mumbai 400 032.
45. Covernment ofCujarat, Principal Secretary, lndustries and Mines Department Sardar Patel Bhawan, Block No. 5, 3rd Floor, Gandhinagar - 382010 (Fax: 079-23250844).
46. Government of West Bengal, Principal Secretary, (Commerce and lndustry), IP Branch (4th Floor). SEZ Section,4, Abanindranath Tagore Sarani (Camac Street) Kolkata - 700 016
47. Government of Tamil Nadu, Principal Secretary (lndustries), Fort St. Ceorge, Chennai - 600009 (Fax: 044 -2537 0822).
48. Government of Kerala, Principal Secretary (lndustries), Government Secretariat. Trivandrum - 695001 (Fax: 0471-2333017).
49. Government ofHaryana, Financial Commissioner and Principal Secretary), Department of Industries, Haryana Civil Secretariat, Chandigarh (Fax:0172-2740526). 5l .

drum - 695001 (Fax: 0471-2333017). 50. Government ofHaryana, Financial Commissioner and Principal Secretary), Department of Industries, Haryana Civil Secretariat, Chandigarh (Fax:0172-2740526). 5l . Government of Rajasthan, Principal Secretary (lndustries), Secretariat Campus, Bhagwan Das Road, Jaipur - 302005 (0141-2227788). 52. Government ol Uttar Pradesh, Principal Secretary. (lndustries), Lal Bahadur Shastri Bhawan, Lucknow - 226001 (Fax: 0522-2238255). 53. Government of Punjab, Principal Secretary Department of Industry & Commerce Udyog Bhawan), Sector - I 7, Chandigarh- I 600 I 7. 54. Covernment of Puducherry, Secretary, Department of Industries, Chief Secretariat, Puducherry. 55. Government of Odisha, Principal Secretary (lndustries), Odisha Secretarial, Bhubaneshwar - 75 I 00 I (Fax: 067 l -5368 I 9 12406299). 56. Covernment of Madhya Pradesh, Chief Secretary, (Commerce and Industry), Vallabh Bhavan. Bhopal (F ax: 07 5 5 -25 5997 4) 57. Government of Uttarakhand, Principal Secretary, (lndustries), No. 4, Subhash Road, Secretariat, Dehradun, Uttarakhand 58. Government of Jharkhand (Secretary), Department of Industries Nepal House, Doranda, Ranchi - 834002. 59. Union Territory of Daman and Diu and Dadra Nagar Haveli, Secretary (lndustries), Department of Industries, Secretariat, Moti Daman 396220 (F ax: 0260-223077 5). 60. Government ofNagaland, Principal Secretary, Department of lndustries and Commerce), Kohima, Nagaland. 6l .

stries), Department of Industries, Secretariat, Moti Daman 396220 (F ax: 0260-223077 5). 60. Government ofNagaland, Principal Secretary, Department of lndustries and Commerce), Kohima, Nagaland. 6l . Government of Chattishgarh, Comm issioner-cum-Secretary Industries, Directorate of lndustries, LIC Building Campus,2nd Floor, Pandri, Raipur, Chhattisgarh (Fax: 0771- 258365 r). Copy to: PSO to CS / PPS to SS (LSS) / PPS to JS (VA)/ PS to Dir (GP).

Supplenrentarv Agenda f<rr the 13oth nleeLirrs ()f the lloa rcl of Antrrovirl ecial lic:ononric 1..7,s Agenda Item No, 180.9: Request for extension of LoA [z proposal -rgo.q(i)- rg<l.q(ii)l uIe Po.sition.' ule 6 of the SEZ Rules, z.oo6z Letter of Approual to the Dertelopet: (t) The Central Gouernment shall, within a period of thirty days of the communication receiued by it under clause (a) or clause (b) of sub section (9) o ection 3 of the Act grant following approuals: - (a) formal approual in the cases where land ts in possession of the deuelope in Form-B to the person or the State Couernment concerned or in Form-C, the approual isfor prouidtng infrastructure! faciltties in the Special Economi Zone, incorporating additional conditions, if any, specified by the Boa while approuing the proposal; (b) in-principle approual in other cases in Form-B I to the person or the State Gouernment concerned, incorporating additional contlitrons, if any, specifie by the Board while approuing the proposal, (z) tk) The letter of approual of a Deueloper granted under clause (a) of sub- rul

ernment concerned, incorporating additional contlitrons, if any, specifie by the Board while approuing the proposal, (z) tk) The letter of approual of a Deueloper granted under clause (a) of sub- rul (t) shall be ualid for a periocl of three gears within which time at least one unit hcs mmenced production and the Special Economic Zone become operationalfrom th date of commencement of such production: uided that the Board may, on an appltcation by the deueloper or the co-deueloper the case may be, for reosons to be recorded in writing extend the ualid.ity period: t) ded.ful't It('r th Q t tIt De t)(' op(lI' o f Co rlaL) Iop(2r' (l.s t It ('(l .s rll !l h .sIr (1 I .sll ltnl the application in Form Ct to in Annexure lll, who, within uith his reconunend ations.l t Itc coII ('.(arlted I) I )(', ()p,li n (it rlt rn .s.s ()II (I.S .speci.ti Q pe,'tod of "fift n d !l.s 5_/r (I fo,'t{ru rtl I t IIt(' I trtrd (aa) Where the Special Economic Zone becomes operational, tlrc letter o approual granted under clause (a) shall be ualid till the period of ualidity o notification of such Special Economic Zone;l ft) fhe letter of approual of a Deueloper granted und.er clause(b)of sub-rul (t) shall be ualid for a period of one year within which time, the Deuelope s/rall sutrmif su itable proposalfor formal approual in Form "A" as prescribe und.er the prouisions of rule g: uided that the Board nToy, on an applicatiort by the deueloper,.for reasotts to b recorrled.

ll sutrmif su itable proposalfor formal approual in Form "A" as prescribe und.er the prouisions of rule g: uided that the Board nToy, on an applicatiort by the deueloper,.for reasotts to b recorrled. in writitg , extend the ualidity period: n uided further that the Deueloper shall subrnit the application in Fonn Cz to the cented Deuelopment Comntis.sioner, as specifiecl in Arurcxure III, who, witltirt a nuard it to the Board rurtft hls reut|ttnrcnclatiorts.l eriod o een da s -sho11 Page 1 of 38 I

Facts of the case: M/s. NDR Infrastructure Private Limited., was granted "In-principle Approval,' for setting up a "Multi-Sector SEZ" vide Approval No. K-43or6(r I I 5lzozt , d.ated, oB.o6.zozr. The validity extension period expires by 3o.o6.zoz5. The Developer has made a request for extending the same for fourth year i.e., upto 3o.o6.zoz6 vide their letter dated oz.o6.zoz5. Reason for seeking extension: Atthe-time of !he]r apptication, they were in possession of gz.g7 Hectares [Bo acres] of land out of treir total_proposed jo.58 Heciares for settinlg ulp of theii Muiti iector SEZ. During the extended validity period the Developer "tra'i" p".ctrar"i ,no r". r1.8o5 Ha (nearly 3o -acres) totaling 44.t75Ha (ro9.16 Acres).

jo.58 Heciares for settinlg ulp of theii Muiti iector SEZ. During the extended validity period the Developer "tra'i" p".ctrar"i ,no r". r1.8o5 Ha (nearly 3o -acres) totaling 44.t75Ha (ro9.16 Acres). To'fulfil th; -ini;u_ requirement of land for grant of Formal Approval, the applicant t ui ."ugr,i-iiri" to acquire the remaining parcel of 7 to B Hectaris of land. Reason for delay in completion of Land purchase: In their application, the Developer has mentioned that, the delay in completion of land purchase-is mainly due to higher price demand by the iand o*.r"... In addition to that most of the land owners are not having the land iecords updated. In view of that they are.not i_n position to acquire requisite lands before the current extended validity perlo! H9ryever, they are sure that they will get the minimum required / p.opo*a land for Multi sector sEZ, in another rz Monihs. In view of the above the Iieveloper has sought extension of the validity of their 'ln-principle' Approval fo. urtth", on" year till 3o.o6.zoz6. erof the ame evelo s. NDR Infrastructure Private Limited ector ulti-Sector Location o S ra o V I a I e & Aa al V LI S 0 h ar v R NI It (it ag ltg p s rl t ct T ml a N d a LI issued o date) oA K-43ot6(tr) l5lzozt dated oB.o6.zozr (In-principl o roval o. of Extensions ree extensions ranted valid upto LoA date) o.o6.2o25 uest or fulther extension u o.o6.2o26 to I I Page 2 of 38 rgo.g(i) Proposal of M/s.

5lzozt dated oB.o6.zozr (In-principl o roval o. of Extensions ree extensions ranted valid upto LoA date) o.o6.2o25 uest or fulther extension u o.o6.2o26 to I I Page 2 of 38 rgo.g(i) Proposal of M/s. NDR Infi:astructure private Limited, requesting for 4tl extension of validity in respect of their 'In-principle Approval' granted for setting up of a Multi sector sEZ at soorai village & Aayal Village, Sholingar Taluk, Ranipet District, Tamil Nadu. Jurisdictional SEZ - I.{F-PZSEZ Taluk,

Other Information: The Developer is very keen in completing the purchase of remaining required land and to complete other requisite formalities for grant of Formal Approval, as soon as they get thi fourlh-year validity extension for their, "In-Principle" Ap-proval. The apfticant belongs to NDR Group of Companies and to be mentioned that NDR Infrastructure iihaving an operational FTWZ in Nandiyambakkam Village, Ponneri Taluk, Thiruvalur District, Tamil Nadu. RecommendationbvDC. MIjPZz The request for the extending the validity of their " In-Principle" Approval granted to M/s. NDR Infrastructure Private Limited, for setting up of a Multi Sector SEZ in un area of 5o.58 Hectares [rz5 Acres] at Soorai Village & Aayal Village, Sholingar Taluk, Ranipet District, Tamil Nadu, has been examined and recommended for consideration of BOA. Page 3 of 38

EZ in un area of 5o.58 Hectares [rz5 Acres] at Soorai Village & Aayal Village, Sholingar Taluk, Ranipet District, Tamil Nadu, has been examined and recommended for consideration of BOA. Page 3 of 38

13-o.g(ii) Proposal of M/s. Magnus Infi:astructure Ltd. for 4t, s)ftension of validity period of In-principle Approvat granted for setting "p "f u Multi-sector SEZ at Neidavoyal village, ponneri Taluk, Th"iruvallur District, Tamil nadu, over an area of 5o.5g Ha, for a further peri"d;i;"" year treyond 3o.o6.zoz6 - MF,PZ. Jurisdictional SEZ - lxiIF,PZ SF,Z Facts of the case: Reason for seeking extension: M/s. Magnus Infrastructure Limited, was granted "In principle Approval,,for setting up of "Multi-sector sEZ" vide Approvar No. K-43or6[ g l6f zozt-sEZ, d.ated o8.o6.2o21. At the time of their application, they were in po.."..io., of zz.z5Hectares [55 acres] of land out of their total proposed 5o.58 Hectares for setting rip of th"i. Multi sector sEZ. To fulfil the minimum requirement of land for grait of ro.*al Approval, the applicant sought time for acquiring the remaining lands. Reason for delay in completion of Land purchase: Due to upcoming projects like cement, Fertilizers & petro chemicals sectors around their proposed Multi Sector sEZ, the cost of lands have increased substantially high, almost double the cost.

chase: Due to upcoming projects like cement, Fertilizers & petro chemicals sectors around their proposed Multi Sector sEZ, the cost of lands have increased substantially high, almost double the cost. To conclude the purchase with a reasonabre price, the Developer is under negotiation with many rand owners and also making financial a rrangem en ls for purchase. so far they have acquired land 23.25 Ha and another ro-r5 Ha in agreement stage and also negotiating for the remaining lands. As they need to fulfil the"contiguity c?iteria under the SEZ Act / sEZ Rules, they are requiring to depend on the ad]acent rands only. Other Information: The Developer is very keen_in completing the purchase of remaining required lands a.nd to complete other requisite formalitiis for grant of Formar epp.:orui ^ *o" n. they get the fourth-year validity extension for"their "In-principL; app.*ur."i-r,"i. present request is for fourth exl_e11ion and they have applied within iire stipulated time. The applicant belongs to NDR Group of iompanies and to be mentioned ihat rof th ame evelo /s. Magnus Infrastructure Limited Sector ulti-Sector Location eidavoyal Village, Ponneri Taluk, Thiruvallur District amil Nadu (date issued o No. K-43o16(rr)/6lzozt-SEZ dated oB.o6.zozt (ln- roval) nncr leA o. of Extensions ree extension anted (date valid upt o.o6.2o25 uest For further extension rr o.06.2o26 to Page 4 of 38

(date issued o No. K-43o16(rr)/6lzozt-SEZ dated oB.o6.zozt (ln- roval) nncr leA o. of Extensions ree extension anted (date valid upt o.o6.2o25 uest For further extension rr o.06.2o26 to Page 4 of 38

NDR Infrastructure is having an operational FTWZ in Nandiyambakkam Village, Ponneri Taluk, Thiruvalur District, Tamil Nadu. Recommendation by DC, MEPZ SEZ: - Tl-re request of Developer for the extending the validity of their "ln-Principle" Approval granted to thenr, for setting up of a Multi Sector SEZ in an area of 5o'58 Hectares Irz5 acres] at Neidavoyal Village Ponneri Taluk, Thiruvallur District, Tamil Nadu, has been examined and recommended for consideration of BOA. Page 5 of 38

Agenda Item No. r3o.ro: Reqrrcst for extension of LoA Ir proposal -r3o.ro(i)] Rrrle nosirionr Rule 6 (:) of the SEZ Rules, zoo6: - iI 'rha ettel' 0pp t1)t)u of Q sra nted l1 t1d('I (: t! u.s (a) of-sl1 b (t rLl e ( F-ort11Q .sItuII be LlQIidfoI' 0 peI' od ofth I'(,(, v('QI'.s IU Ih n IUh L'.h ti l at leost one unit has commenced production, and the Special Economic Zone become operational from the date of commencement of such production. Prouided that the Board may, on an application by the Deueloper or Co_ Deueloper, as the case may be,for reasois to be recirded tn uriiing extend the ualidity period, Prouided further that the Deueloper or Co-deueloper as the case may be, sho/l submit the application in Form ct to the ioncerned oeuelop'ment Contmissioner as specifted in Annexure III, who, within a period.

further that the Deueloper or Co-deueloper as the case may be, sho/l submit the application in Form ct to the ioncerned oeuelop'ment Contmissioner as specifted in Annexure III, who, within a period. offieen days, shall Jorwarded it to the Boartl ruith hrs recommendations. lr ette ofapl)I'O t., QI of Q DeUCIoper I ra t1t(ld LI nd I' ('IQ lt 5^ (b) of (t (rn-prl/l( ple apl)l'ot,ut) .sh0 be Jot' Q peI' ocl of on(' veQ t' IL' th II lt,h It t' the .sh(III .s l,lhIll t .su tQ bIe pt'opo .^QI fot' fo t QI I 0pp t'o U (L /i I.-o I'/,1 A 0 -s pre.sCT lt d lt IId l' pro L'lslolls ofrll Ie Prouided that the Board ma.y, on an application by the Deueloper, for reosons to be recorded tn writing, extend the ualiditg period: Prouided further that the Deueroper shail submit the apprication in Form Cz to the concerned Deuelopment Commissior"r, o, ,p"iiyi"d in Annexure III, who, within a period offifteen days, shall forwori it io the Board with his recommendations. Page 6 of 38 of Deueloper Approual) The sub-rule ualid time, Deueloper the .)

,p"iiyi"d in Annexure III, who, within a period offifteen days, shall forwori it io the Board with his recommendations. Page 6 of 38 of Deueloper Approual) The sub-rule ualid time, Deueloper the .)

l3o.ro(i) Proposal of M/s. Sanghi SEZ h/t. Limited for further extension of the validity period of Formal Approval, granted for setting up of IT/ITES SI1Z at Sanghi Nagar PO, Hayat Nagar Mandal, Ranga Reddy District, Telangana treyond 25.o6.2o11. Jurisdictional SEZ: Visakhapatnam SEZ Facts ofthe Case: This is request of M/s. Sanghi SEZ P,1. Limited Limited for further extension of the validity period of Formal Approval, granted for setting up of IT/ITES SIIZ at Sang'ti Nagar PO, Hayat Nagar Mandal, Ranga Reddy District, Telangana beyond 25.o6'zorr. Name of the Developer M/s. Sanghi SEZ P,1. Ltd LoA detail F.z r6B 2oo6-EPZ dated z6.o6.zoo6 Date of formal approval 26.06.2006 Sector Whether notified, Date oI notification Yes, rz.rz.zoo6 over an area of zoz.4o Ha Operational Status Non-f) rational Location Sanghi Nagar PO, Hayat Nagar Mandal, Ranga Redd District Telan ana Extension Formal approval to the developer was granted 26.06.2c,c,6. The developer has been granted z extensi Last extension on 20.o9.2olo, validity period of which 0 0ns. upto 25.o6.2o1t. The developer has requested for further extension up to z5.o6.zoz6. The SEZ stands notified as on date. Present Progress: a. Details of Business plan: b. Incremental investment since last extension: S. No. Tlpe of Cost Proposed Investment (Rs.

nsion up to z5.o6.zoz6. The SEZ stands notified as on date. Present Progress: a. Details of Business plan: b. Incremental investment since last extension: S. No. Tlpe of Cost Proposed Investment (Rs. In Crores) 1 Land Cost 15 Crs Construction Cost 25oO Crs S, No. Type of Cost Total investment made so far (Rs. Crores) up to 31.O3.2O1O Total investment made till date 25.06.2011 (Rs. in Crores) since last extension Total investment made ti]l date 30,()6.2025 (Rs, in Crores) 1 Land cost 15 o r5 2 Material Procutement o7 o3 10 .) Construction o7 o3 lL) Total 29 o6 35 Page 7 of 38 IT/ITES

Detailed reasons for delay: National Company Law Tribunal case was going on lnge- z-o98. Not much progress courd be u.rii.rr"d. Now that the case har" 6""., decided in favor of sEZ company. Fast progress will take place. This sEz is u"st located on the oRR close to highway and-abelting the oRR. Lot of demand is there and they are confident to make it a very good SEZ.- Recommendation by DC: The request ofthe developer M/s sanghi sEZ h,t Ltd for extension ofvalidity of formal approval expired on 25.06.2011 upto z5.o6.zoz6 is recommended for consideration of BoA. c Details ofphysical progress till date: S. No. Authorised Activity o/ completion % completion during last one year Deadline for completion of balance work 1 Land Levelling ont ound Wall 70% 5o.% 2oo1, o2tl 2 Electrical Connections & Bore wells Pump Installation Internal Road Formation 3o.% 3U-% loo/o po'% Page 8 of 38 2()28

completion of balance work 1 Land Levelling ont ound Wall 70% 5o.% 2oo1, o2tl 2 Electrical Connections & Bore wells Pump Installation Internal Road Formation 3o.% 3U-% loo/o po'% Page 8 of 38 2()28

Agenda Item No. 13o.l1: Request for extension of LoA ofSEZ Unit [r proposal - rgo.lr(i)] eleuant Rule s As per Rule t9(t) of the SEZ Rules, the Approual Committee moA approue o reject a proposalfor setting up of Unit in a Special Economic Zone. Cases for considerotion of extension of Letter of Approual i.r'o. units in SEZs are gouerned by Rule tg(4 of SEZ Rules. Rule tg(Q states that LoA shall be ualid for one year. First Prouiso grants power to DCsJor extending the LoAfor aperiod not exceeding z years. Secon Prouiso grants further poLoer to DCs for extending the LoA for one mote Aea It d tiort lt It rd qf ti ri cl d tru Ii -sUbject to t e con I t aI ttuo t I s Q (: UI es I t1 ll I l1s con.s C oII I ri h ti of he Un t lete d Ch rte d E re Q III to t e set t7g up t I ls contp a t7 Q a re t1 !1 Ineer certificate to this effect is submitted by the enn'epreneur. Extensions beyond srd Aear (or beyond 2tnt year in coses where tuo-thi achuities are not complete) and oruuards are granted by BoA. BoA can extenrl the ualidity for a period of one year at a time. There is no time limit ttp to which the Board can extend the ualidity. Page 9 of 38

re not complete) and oruuards are granted by BoA. BoA can extenrl the ualidity for a period of one year at a time. There is no time limit ttp to which the Board can extend the ualidity. Page 9 of 38

r3o.1r(i) Request of M/s Sigachi Industries Limited, plot No. ZlBSlrlA Dahej SEZ Ltd, Dahei, Village Luvara, Taluka Vagra, District fLaiuch, Gujarat for the Extension of the Letter of Approval'(LoA) for further period of one year i.e. Upto z4,o4,zoz6. Jurisdictional SEZ - Dahej SEZ Facts of the case: on LoA issued (date) 25.O4.2022. f the Unit ature of busin acture under chapter 29, 35 & 39 tems of manuf ranted o. of extensions z(Two) years by DC, Dahej SEZ LoA valid up to 24.o4.2(r25 Request of the unit on for r(One) year upto of construction activi 24.o4.2o2 leted. not com 2 For 3.,t extensi lnce (A) Detail of Business plan Sr. Noftre of Cost Pro sed Investment (INR in Cr) I Land 18. tJ 2 Civil z.r8 :) Plant & Machinerv 6 1 Total I (B) Total Investment made so far and incremental investment since last extension: (C) Details of the physical progress made till date: Sr No Type of cost Total Investment made So far (INR in Cr) Incremental investment slnce ast extension (INR in Cr) I Land 18 B lB. B .) Civil 8 6 B 6 .) Other o.52 o.52 Total 6 27.46 Sr No Activities % completion %completion during last r year Deadline completion balance work for of I Land cleaning too o/o 7oo Yo 2 Topographic survey & soil investigation too%o roo96 .) Power Connection They had applied to Torrent Power in the Page 10 of 38

eadline completion balance work for of I Land cleaning too o/o 7oo Yo 2 Topographic survey & soil investigation too%o roo96 .) Power Connection They had applied to Torrent Power in the Page 10 of 38

onth of March-zoz3 they have laid down e live cable to their lot in the month an-25. Now they are the TOCESS The firm is continuously following up to GIDC official Bharuch but didn't get the final date for water connection in thcir premises. They had applied in April-zoz3 but waiting for the final water connection in their premises from GIDC. Water Connection They had applied in April-zoz3 but waiting for the final water connection in their premises from GIDC. 4 I'he firm approval 2024. got CTE in March, The firm got approval 1,4,o4.2025 EC on Approval received Approval received Approval received 5 CTE Application (for NoC EC Products) CTE for EC Products EC 9o% Clornpletetl. 6 Compound wall Done Done 7 Layout of plant Building Rest work is under process. 50% Completed Warehouse B Work is under process & will be completed soon. zo% Completed Electrical Panel Room to get the main power connection of Torrent Power. 9 are and d 26. b b d o.o 20 orks rogress complete un will Just started the work Just started the work 10. Completion of plant Building are and d 26. under will be o.o .2() orks rogress mplete Oo/o o% 11. Erection of Plant Machinery (D) Reason for delay: - Initially the firm received the LoA on 25.04.2022, of the land on zo,ot.2o23.

are and d 26. under will be o.o .2() orks rogress mplete Oo/o o% 11. Erection of Plant Machinery (D) Reason for delay: - Initially the firm received the LoA on 25.04.2022, of the land on zo,ot.2o23. So, there was a delayof but got possession about 9 months in starli the activities. o Possession Land Connection ater fo ecti etti 2 o rl L) m th ll f o h t e I1 o t1 I wa r et C r nn o p h d il ey lses a n t t e Ir r er.n t' c r n o e 11 t C o e a et rh n I ht a e t' o l1 t t S Page 11 of 38 applied

Recommendation by DC, Dahej SEZ: Development activities carried out by the applicant unit, the case is recommended by the Development commissioner to the Boird of Approvar in terms or nure rsi4) "f SEZ Rules, zoo6, for extension in validity of LoA daied 2s.o4.2o221ext",rd.a ,p to z4.o4.zoz;) for a further period of one year i.e. up to 24.04.2cl26. Layout of Plan ey got provisional layout plan approval from DSL on 25.17.2cr24, uil Electric Power Connection fo AV f<r ecti h d a a d e 0 T t rren Power r c el ppl rl ct CI nn CO ect lt o t ln h ty o th n f o March 2 2 (.) an th d h a d d .1 th own e e cab e I th to ey (Jt n e th n n)o ht I o an J iI u 2 o aIe n 5 rooe S S ry they p nn VI EC e firm otECa roval on .2C)2 Page 12 of 38 Now to

ty o th n f o March 2 2 (.) an th d h a d d .1 th own e e cab e I th to ey (Jt n e th n n)o ht I o an J iI u 2 o aIe n 5 rooe S S ry they p nn VI EC e firm otECa roval on .2C)2 Page 12 of 38 Now to

Agenda Item No. 13o.12: Request for Co-Developer status I r proposal - r3o.rz(i)] eleuantt rule prouision: /n terni-s c/sub-.srrctftrn (tt) wtder Sectton 3 of thtt ct, 2oo;, Any person who or a State Gouernment ushich, intends to prouide arty infi'astructure faciliries in the identified area or urtdertake any authorized ctperatio entering into an agreement with the Deueloyter, rnake a proposal for the sam to the Boardfor its approual. Page 13 of 38

l3o.l2(i) Request of M/s. Sawy Massimo LLp, Ahmedabad for approval as co-Developer within processing Area in cirr-uulti services SEZ at Ratanpur, District Gandhinagar, Gujarat, developed by M/s. GIFI- City Company Limited (formerly M/s. GIFT SEZ Limited). Jurisdictional SEZ - cIFf SEZ Facts of the case: Sr. No. arameter altrc I Namc of the Location Developer M/s. GIFT SEZ Limited, (;il dh (; arat. II I I) a I' LI Date of LoA to Developer January 07, 2oog Sector of the SEz M ulti-services-SEZ 4 Date of Notification August r8, 2ot1 5 Total notified Hectares) area (i 1o5.4386 Hectares Whether the SEZ is operational or not SEZ is operational (i) If operational, date o rationalization 0 April zr, zorz (iii) Total Exports & Imporl for the last 5 years (Rs. in Cr. (as on 3r-o3-zoz5) s [,]xpofts: 53691.75 .

rational or not SEZ is operational (i) If operational, date o rationalization 0 April zr, zorz (iii) Total Exports & Imporl for the last 5 years (Rs. in Cr. (as on 3r-o3-zoz5) s [,]xpofts: 53691.75 . All figures in Imports: zro337.r7* crores which includes the value of bullion (gold/silver) (iv) Total Nos.) Employment (l 6,92s 7 Name of the proposed Co develo ef M/s. Sawy Massimo LLP, Ahmedabad. tI Details of Infrastructu facilities / authorized operations to be undertaken b the co-develo CT To devel units to op and operate SEZ building undertake services/a ut hori tir operations in the processing area of GIFT SEZ. 9 'l'otal area on which activiti will be performed by the co dcveloper. (a map showing the Area of Basement, Area Appurtenant l,and o ilIt Additional Appurtenant [,and is attached for reference. Page 14 of 38 :J. 6. (ii) No. of Units 957 s. No f)cscription Area/Value (in sq. meters) (i) Area of Basement (A) 1r,3g5.oo ( ii) Area of Land (B) Appurtenant 1226.OO (i ii) Additional Appurtenant (c) Area ol Land 557.oo

i) No. of Units 957 s. No f)cscription Area/Value (in sq. meters) (i) Area of Basement (A) 1r,3g5.oo ( ii) Area of Land (B) Appurtenant 1226.OO (i ii) Additional Appurtenant (c) Area ol Land 557.oo

IIi) iv) Further, the applicant, M/s. Sawy Masimo LLP, Ahmedabad, in its letter dated May 07, 2025, has proposed a total investment of Rs. 1,1ro.oo crores for the current proje ct from follo iTotal rEtc) lTotal inights Area (A +i ....... . ...... .......... il-3:179:-0-9 Developmentir BZ,960 i(r4,8s,ooo isq' feet) Rs. t,too.oo Crores 10. Proposed investment by the Co-developer Net worlh of partners of M/s. Sawy Massimo LLP is Rs. 125.oo crore as on March 3r, zoz4. 11. Net worth of the Co-developer Co-development agreement dated November 15, 2024, with Supplemental Agreement-1, dated May 01, 2025. Date of the Co-developer agreement Amount Source of funds Rs. 65o.oo Crores Partner's contribution Rs. 45o.oo Crores Construction finance facility Total Page 15 of 38 sources: Recommendation by DC, GIFT SEZ: In view of the increase in economic activity and other developments at GIFT- SEZ, Gandhinagar, DC, GIFI-SEZ recommends the proposal of M/s. Sawy Massimo LLP, Ahmedabad as a Co-Developer, for construction of new commercial building at Plot Nos. M1 & M2 in Block-r3 within the processing area of GIFT-SEZ, subject to approval by the Board of Approval. lRs. rroo.oo Crores

a Co-Developer, for construction of new commercial building at Plot Nos. M1 & M2 in Block-r3 within the processing area of GIFT-SEZ, subject to approval by the Board of Approval. lRs. rroo.oo Crores

Agenda Item No. 13o.t3: Request for notification or t3o.r3(i)- r3o.r3(ii)l partial/full de-notification [z proposal cedural delines on -notifica fSEZ: In terms of first proviso to rule B of the SEZ Rules, 2c,c,6, the Centro Go UCrII n1ent tflaa on the reconlmendohon ofthe Boal'd ofAppl'o U Q on Qpp cation tn0de thta if t nlodtfu w tltdt'{t LL) ,'esclnd the notifiCQt on of0 SEZ lsSltecl th l-s In the 6oth meeting of the Board of Approval held on og.rt.zor3, while considering a proposal of de-notification, the Board after deliberations decided that henceforth all cases of partial or complete de-notification of sEZs will be processed on file by DoC, subject to the conditions that: (a) DC to furnish a certificate in the prescribed format certif,,ing inter-alia that; the Developer has either not availed or has refunded all the tax/duty benefits availed under SEZ Act/Rules in respect of the area to be de-notified. there are either no units in the SEZ or the same have been de-bonded. (b) The State Go.r.t. has no objection to the de-notification proposal and (c) Subject to stipulations communicated vide DoC,s letter i.Jo .

ither no units in the SEZ or the same have been de-bonded. (b) The State Go.r.t. has no objection to the de-notification proposal and (c) Subject to stipulations communicated vide DoC,s letter i.Jo . D.tzl 45lzoog_ SEZ dated 13.09.20r3. ( ule 5 of SEZ rttles, zoo6: ) The Deueloper or Co-deu eIoper shu huue to cot1stru t th tr7 II tll LInt bl1 t up 0re0 specirt(:|d /t ru e lu th n a period often aeQrsfront the date rf IIoti|icuhon of the sp cioI Eco t1ont Zone tuh h LI t IeosI rtfta percet1t of .sllch Qreu tt) be Itstrlt(lted LU th n u pet' od veursfro tr1 the d(1te ofslt('It l, ded thQt the Boord oJAppt'L) UAI nlua eq L,I est n LUrIrit7I blJ DeUe L)'peI 0 nd t -fter beinI s(1ttsr-ed thut t l-s nece-ss(lra 0nd exp ed en t d() I Qnt .rteIIs on be!)oIId su d peI'iod oJ te l2 aeal I'.sfot' ct"t"rtherper od ofllot ('xceed n!) orIe lJe(Tr, Q ritll e -subject to nt(]nIlll t/ln utr)to tel1 suCh exten-s o,l Page 15 of 38 (Board the by Deueloper, ls satisfi.ed, or under rule. fhis IC ln ofJiue notiJication: upon the to so, the

rIe lJe(Tr, Q ritll e -subject to nt(]nIlll t/ln utr)to tel1 suCh exten-s o,l Page 15 of 38 (Board the by Deueloper, ls satisfi.ed, or under rule. fhis IC ln ofJiue notiJication: upon the to so, the

13o.13(i) Proposal of M/s. Phoenix Living Spaces Private Limited, Developer for cancellation of LoA (Formal Approval) and de-notification of entire SEZ notified area of 4.o5 Ha at Sy. No. 343/8 and 34319, Ameenpur Village, Patanchem Mandal, Medak District, Telangana Jurisdictional SEZ - Visakhapatnam SEZ Facts of the case: M/s. Phoenix Living Spaces Private Limited has requested for cancellation of LoA and de-notification of entire SEZ at Ameenpur Village, Patancheru Mandal, Medak District, Telangana. Name of Developer M/s. Phoenix Living Spaces Private Limited l-ocation Sy. No. 343/8 and 343/9, Ameenpur Village, Patancheru Mandal, Medak District, Telangana LoA issued on (date) F.rlrTlzor6-SEZ (Formal Approval) dated 07.12.2016 Sector I'l' I'I'I.]S Operational or not operational on-operational Date of Notification o5.o7.2ot7 Date operationalized o Total Area of SEZ 5.67 Ha (Formal Approval) Notified Area (in Hcctares) 4.o5 Ha Area proposed for de- notification (in Hectares) .o5 Ha (Full denotification) Request of the Developer The Developer vide its letter dated 11.11.2019 has stated that due to pre-occupancy in developing other major projects, they are planning to de-notify and cancel the Formal approval. They have not started any kind of work at the site and also stated that they have not claimed any kind of benefits.

ther major projects, they are planning to de-notify and cancel the Formal approval. They have not started any kind of work at the site and also stated that they have not claimed any kind of benefits. The Developer has submitted Fonn C6 Application for full de- notification. Comments DC, VSEZ vide letters dated 6.6.2o24, 13.1t.2o24, 23.12.2024, 24.2.2c25 and to.3.zoz5 requested the Developer to remit Rs. 3r,5g,o87/- towards CRC for FYs zozo-zr ro 2o22-2g. The Developer vide letter dated z.6.zoz5 has deposited the pending CRC for Rs. Sr,Sg,o87l- for FYs zozr-z2lo 2022-23. Reasons for de-notification the SEZ Preoccupancy wit ot er projects Page 17 of 38

Requisite documents for considering de-notification proposal: As per DoC's O.M. dated t4.o7.zot6 regarding required documents for partial de-notification and the status thereof is as below: Land utilization of the e Developer has committed to utilize de-notifie roposed denotification for creation of infrastructure and conform to land use guidelines/master plans of the respectiv tate governments. The state Government of Telangana (ITE&C Dept.) vide letter dated rB.or.2o2o has conveyed their No-objection for de-notification of IT/ITES sEZofMls. phoenix Living Spaces Private Limited for an area of ro acre (4.o5 Ha) situated at Sy. No.343/8,343/f and 34gltz of Ameenpur village, Patancheru Mandal, Medak District, reta"nga""a. ' DC, CSEZ has certified that a. There are no units in the SEZ. b. The developer has not availed any tax/duty benefits, under the sEZ Act/Rules, in r/o of the land being de-notified. c.

reta"nga""a. ' DC, CSEZ has certified that a. There are no units in the SEZ. b. The developer has not availed any tax/duty benefits, under the sEZ Act/Rules, in r/o of the land being de-notified. c. The specified officer vide letter dated 27.o7.2o2o has stated that no duties _ fr_om Customs perspective are to be collected from the Developer. d. All conditions subject to which the BoA has granted the approval for de_ notification, ofthe above area ofthe SEZ, have been fulfilied to my satisfaction. e. The state Government has given its'No objection' regarding de-notification of the above stated area ofthe SEZ Recnmmendation by DC, VSEZ: The proposal of M/s. Phoenix Living Spaces private Limited, Developer for cancellation of LoA and de-notification of entire sEZ area of 4.o5 Ha at sy. No. 343/g and 343/9, Ameenpur Village, Patancheru Mandal, Medak District, Telangana has been recommendation and forwarded for consideration of BoA, in terms of Rule B of SEZ Rules zoo6. S No ocuments/Details Required tatus (i) Form-C6 for full denotification along with DC's es, provided commendation (ii) DC's certificate in rescribed format es, rovided (iii) "No Objecti on Certificate" from the State Government w.r. instructions issued by DoC vide its instruction No. D.rz/4 lzoog-SEZ dated t3.o9.zor3 for full de-notification shal €S, Provided be com lied with (i") 'No Dues Certificate' from s ecified officer CS, rovided Page 18 of 38

DoC vide its instruction No. D.rz/4 lzoog-SEZ dated t3.o9.zor3 for full de-notification shal €S, Provided be com lied with (i") 'No Dues Certificate' from s ecified officer CS, rovided Page 18 of 38

luoti the area. Reasons for de-notification proposal: The demand for IT/ITE SEZ space decreasing and there are no enquiries despite waiting for almost 4 years. The constructed SEZ space is also vacant. Requisite documents for considering de-notification proposal : As per DoC's O.M. dated t4.o7.2c16 regarding required documents for partial de-notification and the status thereof is as below: M/s. Phoenix Ventures Pvt. Ltd. Name of the developer Scheme # Survey No's. 35 (Part) Gachibowli Village, Serilingampally Reddy District, Hyderabad. and 36 Mandal, (Part), Ranga Location .1 t9 2o17-SEZ dated z6.o4.zor7. LoA issued on (date) /ITES SEZ Sector (a) Notification no. S.O.2736 (E) dated 16.o8.2017, (b) Notification no. S.O.rz69 (E) dated 16.o3.2018 & Notification no. 5.O.477 r ( E) dated 09. 1 1. 2o2 r (c) Notificatiorr tlctail SEZ is an operational through vide letter no.

(E) dated 16.o8.2017, (b) Notification no. S.O.rz69 (E) dated 16.o3.2018 & Notification no. 5.O.477 r ( E) dated 09. 1 1. 2o2 r (c) Notificatiorr tlctail SEZ is an operational through vide letter no. F.No.z SEZ, dated; o7th May, 2024 (61) VSEZ zot6-rz lzzz I Operational or not operational 3.6o Hectare (8.9o Acres) Notified Area (in Hectares) 2.22 Ha (5.6o Acres) Area proposed for de- notification (in Hectares) s. No. Documents/Details Required lstatus (i) Form-C5 for decrease in area along with DC's es, provided ecommendation (ii ) C's certificate in rescribed format rovided (iii) Developer's Certificate countersigned by DC es, provided (iv) Land details of the area to be de-notified countersign C edbyD es, provided ( ) Colored Map of the SEZ clearly indicating area to be de-notifi es, provided ed and left-over area dul countersi ed DC (vi) No Object C rtifi t f th St t GoverIl nl L]ll t r t Io II e CA e ront L] a e DoC vide its instruction No.D.tzl45lz nstructious issued b es, Provided Page 19 of 38 rto,rS(ii) Proposal of M/s. Phoenix Ventures Private Limited SEZ for partial de-notification of an area of z.z7 Ha from of 3.6o Hectares of their IT/ITES SEZ at Scheme # Survey Nors. 35 (Part) and 36 (Part), Gachibowli Village, Serilingampally Mandal, Ranga Reddy District, Hyderabad. Jurisdictional SEZ - Visakhapatnam SEZ (VSEZ) Fact of the case: M/s Phoenix ventures has requested for decrease in the SEZ area by partial de-

erilingampally Mandal, Ranga Reddy District, Hyderabad. Jurisdictional SEZ - Visakhapatnam SEZ (VSEZ) Fact of the case: M/s Phoenix ventures has requested for decrease in the SEZ area by partial de-

(vii) 'No Dues Certificate' from specified officer r Note# t Below) es, provided (re Noter: g-SEZ dated 13.09.2013 for partial de-notification shall be c mplied with Il. specified officer in its 'No Dues certificate' dated or.o7.zoz5 mentioned that the built-up area. after proposed partial de-notification wil te So,qzS.SS Sq. Mtrs against minimum built up area is 5o,ooo Sq. Mtrs as per nule'Sizxb) oi SEZ Rules, zoo6. Further, so informed that the Tower-r is going to continue in the sEZ area after the-proposed partial de-notification. one sEZ unit viz., tu7s. FMC Technologies India hrt Ltd., in located in Tower-t. But, Tower-l is not having parking piace for vehicles as it is having only one basement for r7 floors. "u.n"", rli tt " existing sEZ unit located in Tower-r, the co-developer M/s. Evermark IT Developers t,1. Ltd., has allotted the required parkinf place at no aadiiion.al cost (as per the sub-lease deed dated o3-o7-zoz4) in the basement ofTower-z which_ is.located in the proposed DTA area after partial denotification. In this regard the developer vide letter dated 3o-o6-zoz5 informed that, they have requested the SEZ-unit M/s.IMC Technologies India prt Ltd., on z4-o6_ro15 to give acceptance letter for the proposed partial denotification and tire same iI awaited by the developer. Key Findings in the Proposal: r. DC, VSEZ Certification: a.

India prt Ltd., on z4-o6_ro15 to give acceptance letter for the proposed partial denotification and tire same iI awaited by the developer. Key Findings in the Proposal: r. DC, VSEZ Certification: a. There are no unit in the land being de-notified b. The developer had a.valtg{ ltrg tax/duty benefits amounting to Rs. t'27 '69,9o,2s8/- towards duly liability on customs exemptions irailed on imported goods, IGST exemption availed have been remitted^ and the same has submitted vide letter date d z7.o6.zoz5. c. The SEZ shall remain contiguous even after de-notification ofthe area of z.z7 Ha and remaining area would be 1.33 Hactares d. The land details for de-notification and a coloured map of the SEZ showing the area being de-notified, duly countersigned by DC. e. The State Government vide letter dated rB.o6.zoz5 has given its .,No objection,, regarding proposed partial de-notification of the above"stated u."u oiii" srz. z. Noc for De-notification: Government of Terangana has recommended the proposal 3. Inspection of Partial De-notification Area DC, vsF:7 along with Specified officer and Mandar Revenue officer/ Tahsildar has condu.cted a physical Inspection on 23.os.2o25 for partiar a"-r.lotiri.uiion of M/s. Phoenix Ventures pvt. Limited, if/ifEs -SfZ ,t Sy.No. sS(pi & s;, Gachibowli village, serlingampaly Mandal, Ranga Reddy rii.t.i"tlt"rurs;; Page 20 of 38

os.2o25 for partiar a"-r.lotiri.uiion of M/s. Phoenix Ventures pvt. Limited, if/ifEs -SfZ ,t Sy.No. sS(pi & s;, Gachibowli village, serlingampaly Mandal, Ranga Reddy rii.t.i"tlt"rurs;; Page 20 of 38

in an area of z.z7 Ha along with Tower-2, Tower -3 and Amenities Block out of the existing SEZ area of 3.6o Ha. The area proposed to be de-notified is having three buildings (Tower z, Tower3, & Amenities Block) and having no units in the said area. The land area remaining after the proposed de-notification is contiguous without any public thoroughfare. The built-up area remaining with the Developer after proposed partial de-notification will be 3o,425.83 sq.mts against minimum built up area of 5o,ooo Sq mtrs as per Rule S(zXb) of SEZ Rules, zoo6. Recommendation by DC, VSEZ The proposal is for partial denotification of an IT SEZ M/s Phoenix Ventures Pvt Ltd. As per RuIe S(2Xb), there shall be no minimum land area requirement for setting up a SEZ for IT/ITES, but a minimum built up processing area of 5o,ooo sq.mt shall be applicable for category A cities. The built-up area after proposed partial de-notification will be 3o,425.83 Sq. Mtrs against minimum built up area is 5o,ooo Sq. Mtrs as per Rule s(zXb) of SEZ Rules, 2006 and hence is not meeting the requirement under Rule S(zXb). In this regard, the Developer vide letter dated 3.7.2o25 has given an undertaking that another 7o,ooo Sq.

er Rule s(zXb) of SEZ Rules, 2006 and hence is not meeting the requirement under Rule S(zXb). In this regard, the Developer vide letter dated 3.7.2o25 has given an undertaking that another 7o,ooo Sq. Mtrs will be developed on the open/vacant land of o.8o Ha which is contiguous to the Tower r on or before 15.8.2027 to maintain minimum 5o,ooo Sq' Mtrs in processing area. The proposal is being forwarded for consideration of BoA. Page 21 of 38

Agenda Item No. t3o.14: Request for conversion of Processing Area into Non-processing Area under Rule rr(B) [ 3 proposals - 1go.14(i)- 4o.r4(iii)] LE gardin fo n I erm t s o th f R e ule re re u 5( ) lrern n e o ts mln f Im m tt o q a d n r an sEZ fo fo fo ti fo ti b e Th re h s I tI b I e I] ) (] n1 m nl um Iand a er a r u em r t en r u a a eq p Sp co I o n II1IC n Zo e r I T n rm on e n ch o oI n I a rm on e T n ch o o enilb ed ogy 8V e s CES lvl B o et o ch H r al 0 ht o ht r e ha t h n os t ( a bllt nl a n n1 Ill LI ) tt b ll t p p CC rc) SS n as c e fl d e n p ule position: I o I( ) Categories ofcities as per Annexu IV-A (z) inimum built-up processin (e) 1 Cate o o ooo s uare meters B Cate o ooo s uare meters Cat o uare meters 1 ,ooo c) The IIIIn Ill Ll tn procres SIn area n nv speCla ECO nom C Zone CAnnot be than tiftv pcr cetlt of thC t0taI area the Spectal Econ()IN C Zone In terms of the Rule rr B regarding Non-processing areas for IT/ITBS EZ: ( I) NotwithsttlndiI) all)'thin li CO ntalned n 5 LrA ()f anv other the tsoard of Appro atI on requ0st of a DEVc oper of Informiltion 0r InforIIIati()I)

regarding Non-processing areas for IT/ITBS EZ: ( I) NotwithsttlndiI) all)'thin li CO ntalned n 5 LrA ()f anv other the tsoard of Appro atI on requ0st of a DEVc oper of Informiltion 0r InforIIIati()I) Cchn0 osv EIIab ed Seryt Ces Sp(jclal Econom C tIl av perDl t denlarCiIt on (Jf ort 0I] ofthe b LIilt u of aIt Inform t on Techno a) or InfofIII at ()n Tech no o IIAb ed SpeCIal Ec()nom C aS a non proceS S II area of the Informtit on echnoIo oI Infornl t on Techno osv En b ed Servl CES Speclal Econon1 c Zone t cal d o e e a n0n area ( ) A Non process n ilrCa may be Ltsed for sett n up and operilti(Jn of b LIs nesseS ngaged n Information Techn0 0 oI Inform ation Techn() ogy Enab ed sel-\rtces an at sll ch terIn s nd clond t ons mav be spec fied bv the Bo ard ofApproval uI1der SIIb rtt e ( 1 ) (s) A Non-processing area shall consist of complete floor and part of a floor shall not demarcated as a non-processing area. (1) 1'h ere Shal be atppropr1atc itCcess mechiln Sn1s for SpeCIal Econom c Zone Un t ilnd buslnesses enga Cd ll Inforn1ation 'l'echnoIogy or nfornl at on Techno o Enab ed nUn areas (Jf Inforntation 't'echno o or Inform at o t1 EChno o E,na ed Specral to e sure adeq f t f oods n nd o f U m L) emen o b ersons as ell as TIt o thelr n relrtlSeS uate screen ng il Page 22 of 38 area requirement shall be applicable, based on the category of cities, the following Table, namely: - ITlITES area service, setting :3. .C' less of rules, 11, rule, an Technology Zones, p area Services Zone -processing control I Services IN -processing Services Economic Zones,

owing Table, namely: - ITlITES area service, setting :3. .C' less of rules, 11, rule, an Technology Zones, p area Services Zone -processing control I Services IN -processing Services Economic Zones,

(S) 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, - (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 EconomicZone, 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 non-processing area. (6) The amount to be repaid by Developer under sub-rule (S) 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 ofthe total area or less than the area specified in column (3) of the table below: 't'Alit.E Minimum built-up processing Area (s) (t) sl. No.

ecreasing the processing area to less than fifty per cent ofthe total area or less than the area specified in column (3) of the table below: 't'Alit.E Minimum built-up processing Area (s) (t) sl. No. Categories ofcities as per Annexure tV-A (z) 50,ooo square meters Category'A' I 25,ooo squ a re rneters Category'B' 15,ooo squar0 rneters Category'C' 3 (8) The businesses engaged in Inforrnation Technology or Information Technolo Enabled Services Special Economic Zone in a non-processing area shall not avail an ights or facilities available to Special Economic Zone Units. 9) No tax benefits shall be available on operation and maintenance of common nfrastructure and facilities of such an Information Technology or Information echnology Enabled Services Special Economic Zone ro) The businesses engaged in Information Technology or Information Technolo abled Services Special Economic Zone in a non-processing area shall be subject t rovisions of all Central Acts and rules and orders made thereunder, as are applicabl o any other entity operating in domestic tariff area. Consequent upon insertion of Rule lr B in the SEZ Rules, 2006, Department o Commerce in consultation with Department of Revenue has issued Instruction No.

er entity operating in domestic tariff area. Consequent upon insertion of Rule lr B in the SEZ Rules, 2006, Department o Commerce in consultation with Department of Revenue has issued Instruction No. r15 dated o g.o4.zoz4 clarifoing concerns/queries raised from stakeholders regarding Rule uB. Further, as per the directions of the BoA in its rzoth meeting held on 18.06.2024, there shall be a clear certification of Specified Office and the Dev the ll ed d h t d e u AS e a t t e h a h re s fu o el nlen Co t nt nl s S ll o T e th ty p p n I C fIl t t] o o N 1 1 d t a C o 2 6 o n il d t s f R F.7, u ES I I o S B rovls ll o S Ru c Page 23 of 38 Developer of

o9rh ApnI 2o24 lssued by D()C Accordinglv DoC Ietter dated 27 o6 :lo .) has issued one such Certificate to be provid Countersigned by Development Commissioner. ed by Specifi ed orTiccr and M th d eeting BoA held rh oreoVCI tn e I 22 l1 m 0n 30 Augu St, 2024 the Boar dIrected al I DCs to ensure the 1nlpIementation the checkli St (fofnlulated b DoC and DoR) for all the cases including the past cases. Page 24 of 38 vide of the of

l1 m 0n 30 Augu St, 2024 the Boar dIrected al I DCs to ensure the 1nlpIementation the checkli St (fofnlulated b DoC and DoR) for all the cases including the past cases. Page 24 of 38 vide of the of

18o.14(i) Proposal of M/s. Mikado Realtors Private Limited, Developer of IT/ITI1S SB,Z at Village Behrampur, Gurugram (Haryana) for demareation of built-up Processing Area admeasuring '42836.34 Sqmt' of Ground to 12th floor, Tower-3' into Non-Processing Area under Rule 118 of SEZ Rules, zoo6 read with Instruction No. 115 datcd o9.o4.2o24. Jurisdictional SEZ - Noida SEZ (NSEZ) F-acts of the casc: etails of Built-up n Processing Area: (i). No. of towers with uilt-up area in each ower (in Square meter) (as per records) (ii). Total Built up area : (iii) Area alread demarcated as NPA: S.No Particulars Details I Name and address ofthe Developer M/s. Mikado Realtors Private Limited, Village Behrampur, Distt- Gurugram (Haryana) 2 Letter of Approval No. and date. LOA No. F.rlroTlzooB-SEZ dated 30.ro.2oo8. 3 Date of Notification 29.1O.2OO9 4 Name of the sector of SEZ for which approval has been given. Electronic Hardware, IT/ITES 5 Total Notified land area (in Hectares) 10.221 hectare Total land area of SEZ: (i). Processing Area (ii). Non-Processing Area Land area 10.221 hectare 7 Particulars Constructed built-up area (in Sqmt.) Tower-t (Ground to rzth floor) 4284(].75 Tower-z (Ground to rzth floor) 42835.65 Tower-3 (Ground to 12th floor) 4289684 Tower-4 (Ground to rzth floor) 42840.54 Basements including facilities 106847.21 'Iotal: 2782oo.49 278200.49 Square meter 42835.65 Sqmt.

to rzth floor) 42835.65 Tower-3 (Ground to 12th floor) 4289684 Tower-4 (Ground to rzth floor) 42840.54 Basements including facilities 106847.21 'Iotal: 2782oo.49 278200.49 Square meter 42835.65 Sqmt. (Ground to tzth floor, Tower-z) 235364.84 Sqmt. Page 25 of 38 6.

(iv) Remaining Built-u rea: B Processing Area: 235364.84 Sqmt. on-Processing Area: 42895.65 Sqmt. (as I emarcated as NPA under Rule rrB ) mt.: otal Built-up area 9 rea round to t2th floor ildi t o f o o fl I a u n b m r e I' o s Bu n o o r no II th b e I u d I tn h re C I ow B o I k c er e d a m ca r t emarcation of NPA (in mt 28 6. 4 EA 6 roposed: ower- .tobe ed as otal uilt-up o. otal: 1(). 2836.34 Sqmt. IT ITES Units: to roposed emarcation of NPA fo setting up of Non S otal Built-up ar 11. omplete Tower-3 (Ground to rz floor) IT ITES Units: How many floors ar fo roposed emarcation of NPA fo setting up of Non S 12- de Instruction No. rr5 ether application i een submitted he format prescribe dated og.o4.eoz4, has 13 ahesh Swaroop Gupta, Chaftered Engineer (Civil), Membership No.

of NPA fo setting up of Non S 12- de Instruction No. rr5 ether application i een submitted he format prescribe dated og.o4.eoz4, has 13 ahesh Swaroop Gupta, Chaftered Engineer (Civil), Membership No. F-r3o97/o, showing total payable duty of Rs.t6,92,59,677/- on proposed irea of rtifi hi 0 c h es U t e EV D o el e.r S has b LI I IN v p ed tt co f o C rt ha r e d e p pv En n I et E In C eer e CA et d et d g 0 o L) 2 2 f ng o h S n 4 5 as been arw I Ch e art e I d En ne I e od Pr ct tt () I n ( gr ch e n :l CA I I Mc b IN s er No 06 M ) n a S d hri p :l () 64 5 6ro86. as on S mt. ft.( S B 6. o.o .202 ether rtered ubmitted? Ceftificate h 74. .16,92,59,6771- otal duty benefits an itx n to proposed demarcated as NPA, as exemption availe the built-up er Chartered Enginee ertificate: 15. he Developer has submitted copy of 'No Dues rtifi c t ca e Deve (J l r e II o D f p F,Z o2 1 da et d 0 2 1 1 4 6 o2 l) 4 5 v S CI e ed 1l Th CE offi t' e CT e e fi d S p offi r hits p ti ht t en o I ed n d ot t I a t a u ax t ES o am n u to ty ng 1 6 2 6 h b AS e c n I 9 a d h t e 9 5 d I eve (.) r 77 p by pe o d o evel r e ether duty bencfi and funded and NOC fro tax exemption availed have bee pecified Officer has een obtained? t6. For better capacity utilisation. fo Reasons emarcation of NPA r,,Eaf.rt es. R.K. No. issued CUS/Mikadosez /Pt-tl Page 26 of 38

o tax exemption availed have bee pecified Officer has een obtained? t6. For better capacity utilisation. fo Reasons emarcation of NPA r,,Eaf.rt es. R.K. No. issued CUS/Mikadosez /Pt-tl Page 26 of 38

Remaining Built-u r92S28.50 Sqmt Processing Area aft instant propose demarcation: The Board of Approval in its meeting held on 06.02.2c24 [Item No. tt8.rq(iii)] had approved the proposal M/s. Mikado Realtors Private Limited, Developer for demarcation of built-up processing area admeasuring '42835.65 Sqmt' built-up area at Ground to rzth floor ofTower-z'ofthe said SEZ, into Non-Processing Area, in terms of Rule rrB of SEZ Rules, 2006. This approval was subject to refund of tar / duty in respect area proposed to be demarcated as well as refund of tax / duties in respect of common infrastructure etc. and required undertaking. In this regard, the Developer had deposited applicable tax / duties ol Rs.zz,z7,66,gz5l- and obtained 'No Dues Certificate'from Specified Officer. After repayment of applicable tax / duties by the f)eveloper, DoC vide letter dated 02.o4.2o24 had issued approval for demarcation of '42885.65 Sqmt. built-up area at Ground to tzth floor of Tower-z'into Non- Processing Area of the said SEZ. The following requisite documents have been submitted: 77. 18. Whether remaining built-up area fulfils the minimum built-up area requirement as per Rule of SEZ Rules, zoo6. Yes. Yes 19. Whether Certificate o{ Specified Officer in prescribed format, confirming refund ol duty as per provisions oI Rule rrB of SEZ Rules, 20o6 and Instruction No.

per Rule of SEZ Rules, zoo6. Yes. Yes 19. Whether Certificate o{ Specified Officer in prescribed format, confirming refund ol duty as per provisions oI Rule rrB of SEZ Rules, 20o6 and Instruction No. 115 dated o9.o4.2o24, has been submitted? Whether Undertaking submitted: required has been Yes 20 The developer has mentioned that they have already put in requisite access control measures to monitor the entry and exit of people and goods from such demarcated area. All the towers have access control at the entry gates. Tower-3 is an independent tower that has its own access control system. 2t Access Control Mechanism for movement of employees & good for IT/ITES Business to be engaged in the area proposed to be demarcated as Non- Processing Area. For better capacity utilisation. ,, Purpose and usage of such demarcation of NPA. Page 27 of 38

i. Duly filled application in the format prescribed vide Instruction No. rr5 dated (]9.o4.2024, for demarcation of proposed built-up Processing Area into Non- Processing Area and recommendation of DC, NSEZ. ii. Chartered Engineer Certificate dated 3o.o4.zoz5 of Shri R.K. Aggarwal, Chartered Engineer (Production / Mechanical), Membership No. M-o63649-5 and Shri Mahesh Swaroop Gupta, Chartered Engineer (Civil), Membership No. F-4o971o, towards calculation of taxes / duty to be refunded by the Developer. iii. 'No Dues Certificate' issued by Specifled Officer vide C. No. CUS/Mikadosez /Developer/uB of SEZ / o7 I zoz4 / Pt-t l rg dated rr.o6.zoz5. iv.

on of taxes / duty to be refunded by the Developer. iii. 'No Dues Certificate' issued by Specifled Officer vide C. No. CUS/Mikadosez /Developer/uB of SEZ / o7 I zoz4 / Pt-t l rg dated rr.o6.zoz5. iv. Certificate of Specified Officer in prescribed format, confirming refund of duty as per provisions of Rule nB of SEZ Rules, zoo6 and Instruction No. rr5 dated 09.04.2o24 duly countersignature of DC, NSEZ. v. Checklist of Rule rrB in prescribed format, duly signed by Specified Officer and DC, NSEZ. vi. An Undertaking from the SEZ to the effect that they shall pay the differential / short paid / non paid duty / tax benefits, if any so determined at a later date on being demanded by the department or any statutory authority without any demur or protest w.r.t. demarcation of built-up area Tower-3 admeasuring to 42,836A4 Sqmt. into Non-Processing area for use by IT/ITES units and common area / infrastructure for common usage as per Rule rrB of SEZ (fifth amendment) Rule, zoz3. Recommendation by DC, NSEZ: The proposal has been examined and keeping in view that M/s. Mikado Realtors Private Limited, Developer has refunded all duty benefits & tax exemption availed on the proposed area as well as common facilities and obtained 'No dues bertificate'from Specified . officer, the proposal for demarcation of built-up processing Area admeasuring '428g6,g4 Sqmt.

led on the proposed area as well as common facilities and obtained 'No dues bertificate'from Specified . officer, the proposal for demarcation of built-up processing Area admeasuring '428g6,g4 Sqmt. at Ground to 12th floor, Tower-g, of the ti7runS sEZ at village Behrampur, Gurugram (Haryana), into the Non-processing Area, is recommended for consideration by the Board of Approval, in terms of Rule uB of SEZ Rules, zoo6 read with Instruction No, r r5 dated o9.o4.zr,lz4. Page 28 of 38

13o.14(ii) Proposal of M/s. Embassy Pune TechZone Private Limited SEZ, Pune, Maharashtra for f)ernarcation of Built up Floors as Non- Processing Area (NPA) of notified IT/ITES SEZ in terms of Rule rr B of SEZ Rules zoo6 read with Instruction No. 11S dated o9.o4,zoz4. Jurisdictional SEZ - SEEPZ SEZ (SEEPZ) Fact of thc casc: Sr, No, Particulars Details M/s. Embassy Pune Techzone Private Limited SEZ. Plot No. 03, Rajiv Gandhi Infotech, Phase II, Hinjewadi, Pune. I Name and Address ol the SEZ ITlITES 2 Sector of the SEZ 3 Formal Approval F.z I 6ss I zoo6-SEZ dated 25.06.2oo7 79.tL.2OO7 4 Date of Notification 2,21,647 Sq Mtrs 5 Total Notified area (In Hectares) calns Mete r. No i) 6z N 6 T 1 2 2 I ower no. Buildin Bloi:k t.r Colorodo Block r.z Mississi Illoirl< t. (Con o Block r Rhine .Br 2 B 6,6 1.6 @ r0 6 2 1 Block t.6 (Meko Block t. rr (Nile BB1.o1 6 Detail of Built Up area: r.

6 T 1 2 2 I ower no. Buildin Bloi:k t.r Colorodo Block r.z Mississi Illoirl< t. (Con o Block r Rhine .Br 2 B 6,6 1.6 @ r0 6 2 1 Block t.6 (Meko Block t. rr (Nile BB1.o1 6 Detail of Built Up area: r. No of Towers with built up area of each tower (in Sq mtr.) Total no of Towers Total floor proposed for NPA Built up area (in Sq.Mtr) Tower No Floor No 3795.2r3 7th (Seventh Floor) I Block No r.rr(Nile) 3795.2t3 Total 7 Total Numbers of floors in Building wherein demarcation of NPA is proposed 379S.2u Sq.mtrs 8 Total built up area proposed for demarcation of NPA for setting up of Non- SEZ IT/ITES units (in sq.mtr.) r,88,34o.4r Sq.mtr 9 Total remaining built up area Floor -7 of Block r.rr(Nile) to be demarcated. lo Total built up area proposed for demarcation of NPA tzM Page 29 of 38

or setting up of Non SEZ IT ITES units The Development commissioner along with specified officer visited the sEZ for on- site inspection. During the inspection it observed that proposed area for demarcation for NPA is fully vacant. The Develooer stated that thev will ensure ade uate control of the movement of persons and goods in SEZ units operati ng rn 11 n the built-up area of S7gS.2tB Sq.

demarcation for NPA is fully vacant. The Develooer stated that thev will ensure ade uate control of the movement of persons and goods in SEZ units operati ng rn 11 n the built-up area of S7gS.2tB Sq. mtrs (Zh floor o( uilding Block tr(Nile)) No Duty/tax benefit was availed for the construction of the block as the block existed prior vailed on the built p area proposed t o its notification as SEZ. e demarcated as IPA (Rs in crores) otal duty benefit nd tax exemptio 12 u2539,8571- vide (i) TR -6 Challan No NPA-or-zoz5-26 dated ro.o6.zoz5 OC from the Specified Officer is received. ant Built up area is lying vacant since long due to factors including sunset date for Income Tax efits, also work from home facilitv available to th S ecified Officer signific ultiple effo n h n e t CE h u I st a h e o n t e b e a n I b e et th s e cl EZ tS en I ey c des tI e the h I o ea eh rted s rt d an a m a n p e e nl t n a h S e d CId d e d to m e r a t CA va e n CA t b I u d I n I o N n roc P S e I s n ea NPA). 0 al t ll D b n e t efi d an zlx t x e em It n o efu r d n d e th ty p by e C o l er d m Co o m n AIe o am n II It il to p Rs ng demarcation of NPA ether du pecified Officer h een obtained (Pleas Reasons fo nefits and t xemptions availe has been refunde and NOC from nclose NPC fro t4 es ether tot u rea Rules, zoo6 PA maining built fulfils th minimum built u area requirement as er Rule 5 of SE Purpose and usage o such demarcation o 15 y the MOC&I & vide their instruction no. rzl4glzoog-SEZ dated 13.09.2013, the area proposed r NPA shall be utilized towards IT/ITES which would directed h

SE Purpose and usage o such demarcation o 15 y the MOC&I & vide their instruction no. rzl4glzoog-SEZ dated 13.09.2013, the area proposed r NPA shall be utilized towards IT/ITES which would directed h D bj u rV b-se e the o ect e f () the I N{ OC n o as a ngl n e vls ed e ro are n- a The following requisite documents have been sutrmitted: i. Duly filled application in the format prescribed vide Instruction No. rr5 dated rl9.o4.2024, for demarcation of proposed built-up processing Area into Non_ Processing Area and recommendation of DC, SEEpZ. Page 30 of 38 for 13 to

ii. Chartered Engineer Certificate dated o5.o6.zoz5 of Shri R. Arunkumar, Chartered Engineer Registration No. F-1115o8, towards calculation of taxes / duty to be refunded by the Developer. iii. 'No Dues Certificate' issued by Specified Officer vide F. No, Cust- rr/Embassy/NPA/Floor-lt' lgile Bldg/zoz5-26-Customs/53 dated r3.o6'zoz5. iv. Certificate of Specified Officer in prescribed format, confirming refund of duty as per provisions of Rule rrB of SEZ Rules, zoo6 and Instruction No. rr5 dated 09.o4.2c24 duly countersignature of DC, SEEPZ. v. Checklist of Rule uB in prescribed format, duly signed by Specified Officer and DC, SEEPZ. vi. An Undertaking from the SEZ to the effect that they shall pay the differential / short paid / non paid duty / tax benefits, if any so determined at a later date on being demanded by the department or any statutory authority without any demur or protest w.r.t. demarcation of built-up area of 3795.2r3 Sq. mtrs.

ax benefits, if any so determined at a later date on being demanded by the department or any statutory authority without any demur or protest w.r.t. demarcation of built-up area of 3795.2r3 Sq. mtrs. into Non-Processing area for use by IT/ITES units and common area / infrastructure for common usage as per Rule 118 of SEZ (fifth amendment) Rule, zoz3. vii. Details of total Buildings / built-up area with their floor-wise area along with built-up area already demarcated as Non Processing Area and floor-wise built- up Processing Area proposed to be demarcated as Non Processing Area. Recommendation DC SF,F,P7,SEZz The proposal of M/s. Embassy Pune Techzone Private Limited SEZ. for approval of Demarcation of g7g5.ztg Sq. mtrs Built up Floors as Non- Processing Area (NPA) of notified IT/ITES SEZ. is in terms of Rule 11B of SEZ Rules, zoo6 read with Instruction No. rr5 dated gtr April zoz4, has been recommended and forwarded to the Board ofApproval for consideration. Page 31 of 38

T/ITES SEZ. is in terms of Rule 11B of SEZ Rules, zoo6 read with Instruction No. rr5 dated gtr April zoz4, has been recommended and forwarded to the Board ofApproval for consideration. Page 31 of 38

r3o.,r4(iii) Proposal of M/s. Sundew Properties Ltd, Developer at Madhapur, Near Hyderabad, Ranga Reddy District, Telangana for demarcation of SEZ under Rule tl B of SEZ (Fifth Amendment) Rules, 2O23 Jurisdictional SEZ - Vishakhapatnam SEZ (VSEZ) Facts of the case: 1 Name and address of the Developer: M/s. Sundew Properties Ltd, Sy. No. 64(P), Hitech City, Madhapur, Ranga Reddy District, Hyderabad, Telangana Letter date: of Approval No. and F.z I z5 I zoo6-SEZ dated 30.o6.20tl6 Date of Notification: 16.1o.2oo6 4 Name of the sector of SEZ for which approval has been given: ITlITES 5 otal Notified Area of Special Economic Zone (in hectare): 14.o2 hectares 6 otal area of- I Processing Area Non-Processing Area ll. As on the date of application I Processing Are a -t4.o2 hectares Non-Processing Area - Nil lt. r Details of Built up area I No. of towers with built-up area of each tower (in square meter) lt. Total Built-up area (in square meter) Building No. Built-up area (in square meter) uilding No.rz-A 1,77,906.96 uilding No.rz-B 5,718.86 Building No.rz-C 1,r8,681.88 Building No.rz- t,52,78639 uilding No.r4 o,56B.oo Building No.zo 1,32,974.60 otal 6,78,636.69 Page 32 of 38

e meter) uilding No.rz-A 1,77,906.96 uilding No.rz-B 5,718.86 Building No.rz-C 1,r8,681.88 Building No.rz- t,52,78639 uilding No.r4 o,56B.oo Building No.zo 1,32,974.60 otal 6,78,636.69 Page 32 of 38

8 otal Built up area in: ll Processing area (in square meter) Non-processing area (in square meter) Category Built-up area (in square meter) 6,Zo,o4B.S9 Processing Area Non-Processing Area (As on date of application) B5BB.10 a) Bld No.t4 - Stilt + z Parking + B Office Floors 9 Total numbers of floors in the building wherein demarcation of NPA is proposed 14,274.3r SQMT a) Bldg. No.14 - 477g.Sg Sqmt (Sth Office Floor) b) Bldg. No.t4 - 4747.96 Sqmt (6th Office Floor) c) Bldg. No.r4 - 4747A6 Sqmt (fih Office Floor) Total Area for NPA = 14274.31 Sqmt. 10 Total Built up area proposed for demarcation of NPA for setting up of Non SEZ IT/ITES units a) Btdg No.r4 - Three office floors (sth, 6th & 7th office floors) 11 How many floors are proposed for demarcation of NPA for setting up of Non SEZ IT/ITES units. a) For the area proposed for NPA Demarcation: Rs.z,z4,BT,o96/- Please note that one office floor of Bldg. No.t4 and one office floor of Bldg.

marcation of NPA for setting up of Non SEZ IT/ITES units. a) For the area proposed for NPA Demarcation: Rs.z,z4,BT,o96/- Please note that one office floor of Bldg. No.t4 and one office floor of Bldg. No.rz A has already been demarcated as Non - Processing Area and all applicable exemption and benefits availed for Built up area demarcated as Non-Processing Area, Common Built Up area and Infrastructure of the respective buildings and General Development of the entire SEZ has already been refunded at the time of the 1st Application of Sundew SEZ. 1') Total Duty benefits and tax exemption availed on the built-up area proposed to be demarcated as NPA, as per Chartered Engineers certificate (in Rupees Crore) Duty Benefits & Tax Exemptions has been availe and has been refunded NOC from SO is received. 13. Whether duty benefits and tax exemptions availed has been refunded and NOC from specified officer has been obtained (please enclose NOC from specified officer) e office floors proposed for NPA demarcation re vacant due exit of SEZ units and decrease in emand for SEZ spaces. Given there is demand fo uiltup spaces for Non SEZ IT/ITES clients, NP Demarcation shall help leaseing out these spaces 74. Reasons for demarcation of NPA I Page 33 of 38

se in emand for SEZ spaces. Given there is demand fo uiltup spaces for Non SEZ IT/ITES clients, NP Demarcation shall help leaseing out these spaces 74. Reasons for demarcation of NPA I Page 33 of 38

16. Whether remaining built up area fulfils the minimum built up area requirement as per Rule 5 of SEZ Rules, zoo6 t7. Purpose and usage of such demarcation of NPA: For leasing to Non SEZ IT/ITES Clients

otal remaining built up area 6,55,27 4.28 square meters (in square meters) The following requisite documents have been submitted: i. Duly filled application in the format prescribed vide Instruction No. rr5 dated 09.o4.2o24, for demarcation of proposed built-up processing Area into Non- Processing Area and recommendation of DC, VSEZ. ii. chartered Engineer certificate dated zr.o5.eoz5 of Shri M.L. Srinivasa Rao, chartered Engineer along with letter of Shri Ashish Lodha, charteretl Accountants (membership no. 4rB7B4) towards calculation oftaxes / duty to be refunded by the Developer. iii. 'No Dues certificate' issued by specified officer vide F. No. SUNDEW/or/Rule t1B l2o2S-26 dated z6.o6.zoz5. iv. certificate of specified_officer in prescribed format, confirming refund of duty as per provisions of Rule rrB of sEZ Rules, zoo6 and Instruction No. rr5 dated 09.o4.2rl24 duly countersignature of DC, VSEZ. v. checklist of Rule rrB in prescribed format, duly signed by Specified officer and DC, VSEZ. vi.

e rrB of sEZ Rules, zoo6 and Instruction No. rr5 dated 09.o4.2rl24 duly countersignature of DC, VSEZ. v. checklist of Rule rrB in prescribed format, duly signed by Specified officer and DC, VSEZ. vi. An undertaking from the sEZ to the effect that they shall pay the differential / short paid / non paid duty / tax benefits, if any so determined at a later date on being demanded by the department or any statutory authority without any demur or protest w.r.t. demarcation of built-up area admeasuring to 14, 274.3L Sqmt. into Non-Processing area for use by IT/ITES units and "o--o, u.", 7 infrastructure for common usage as per Rule rrB of SEZ (fifth amendment) Rule, zoz3. Page 34 of 38 Recommendation by DC, VSF.7; The proposal of M/s. Sundew properties Ltd, for demarcation of an area of 4,274.3t sq. mtrs is duly recommended by the Development commissioner, vsEZ and forwarded for consideration of BoA. es

Agenda ltem No. r3o.15: Miscellaneous I z proposal - r3o.rS(i) - rgo.rS(ii)] rgo.r5(i) Proposal of M/s. Honeywcll 'I'echnology Solution l-ab I\t' Ltd. (Co-dcveloper) for partial surrender of their vacant land area to the Developer, M/s. ELCOT Limited in ELCOT IT/ITES SEZ located at Ilandhaikulam, Madurai District, Tarrril Nadu. Jurisdictional SEZ - Madras SBZ (MEPZ SEZ) Facts of the case: M/s. Honeywell Technology Solution l"ab ht. Ltd.

T Limited in ELCOT IT/ITES SEZ located at Ilandhaikulam, Madurai District, Tarrril Nadu. Jurisdictional SEZ - Madras SBZ (MEPZ SEZ) Facts of the case: M/s. Honeywell Technology Solution l"ab ht. Ltd. the Co-Developer of ELCOT IT/ITES SEZ located at llandhaikulam, Madurai District, Tamil Nadu, seeking decrease in area/ partial surrender ofarea of o.g75 Ha lz.4r Acres] of its vacant land area in the SEZ and that proposed surrender area would be handed over to the Developer ELCOT IT/ITES SEZ, ILandhaikulam, to allocate to the other allottees. Namc of the Developer M/s. ELCOT Lirnited Sect()r ITES l,ocation Ilandhaikulam, Madurai District LoA issued on (date) F.r 2()o -SEZ dated 18.12.2o12 Name of Co-developer s. Hon ll 'l'echnolo Solution Lab Pvt. Ltd. Arca of SI,IZ 11. L) oHa 4.552 Hectares (11.25 Acres) Proposal for Partial Surrender of arca: - The Developer ELCOT has issued the Consent / "No Objection Certificate" lbr partial surrender of z.4r acre vide their letter dated 27'o7.2o25 The remaining area ofthe SEZ after considering the above request for decrease in SEZ area i.e. partial surrender will be as under: Existing SEZ area 11.7o5o Ha Area with co-developer 4.552 Hectares (11.25 Acres Decrease of area sought o.975 llectares (2.4r Acres) Remaining area after partial surrel.der 3.S77 Hectares (8.84 Acres) The area of the SEZ post surrender is 3.572 Hectares (8.84 Acres) to ELCOT SEZ for IT/ITES SEZ. 3. The Co-developer has submitted the application for decrease in area of o.975 Hectares in Form C-5. 4.

he area of the SEZ post surrender is 3.572 Hectares (8.84 Acres) to ELCOT SEZ for IT/ITES SEZ. 3. The Co-developer has submitted the application for decrease in area of o.975 Hectares in Form C-5. 4. The Specified Officer of the Zone has submitted the "No due Certificate" dated 23.06.2025 5. The Specified Officer of the SEZ has certified that, "the proposed land for

• surrender does not have any construction made therein and is found vacant. Hence based on the NOC issued by the developer M/s.ELCOT Ltd', and on physical verification of the land by the Authorised Officer, SEZ - I 2 Page 35 of 38 Tamil Nadu. with

Ilanthaikulam, Madurai, it is hereby informed that this office has no objection in partial surrender of o.gZS Ha (2.4r acres) of land to M/s. ELCOT Ltd_ Recommendation by DC, MEpZ-SEZ: - The proposal for partial su,ender of area of o.97s Ha (2.4r acres) of land to M/s. ELCor Ltd., is recommended by DC, MEpZ sEZ in Form c-5, is sent for consideration of Department of Commerce. Page 35 of 38

posal for partial su,ender of area of o.97s Ha (2.4r acres) of land to M/s. ELCor Ltd., is recommended by DC, MEpZ sEZ in Form c-5, is sent for consideration of Department of Commerce. Page 35 of 38

13o.15(ii) Proposal of M/s. Sunjewels Private Limited, Unit No. 6o5- 6cr5, 6th Floor, Multistoried Building, SEEPZ-SEZ, Andheri (East), Mumbai, 40oo96 for trroad banding of items under Rule r9(z) of SEZ Rules zoo6 read with Rule z6 and Rule z7 of SEZ Rules zoo6 and Instruction No. 47 dated o4.o3.zoro. Jurisdictional SEZ - SEEPZ-SEZ. Brief facts ofthe Case: M/s. Sunjewels Private Limited was granted LOA No. SEEPZ- SEZ/NUS/APLlGJloSloq-oSl474g d,ated ot.o7.2oo4 as amended for Plain & Studded Gold, Silver & Palladium Jewellery etc. The unit started its commercial production w.e.f. o r.o6.zoo5. The validity of LOA is upto 3r. o3.203o. The unit intends to manufacture jewellery using both precious and non-precious metals under CTH- 7t 13 and 7rr7, embedded with Abalone and other stones under Broad-banding facility. The details are as follows: Sr. No. Description of the items to be newly manufactured Proposed Capacity (Pieces) Custom Tariff Heading 1 Gold, Silver & platinum & Palladium Jewellery Studded with Lab Grown Diamond and dialnonds Pr Stones, Semi Pr.

of the items to be newly manufactured Proposed Capacity (Pieces) Custom Tariff Heading 1 Gold, Silver & platinum & Palladium Jewellery Studded with Lab Grown Diamond and dialnonds Pr Stones, Semi Pr. Stone, pearl, Mother of pearl, Stnthetic Stone and Abalone Boo.oo 7113 2 Brass, bonze & Titanium Jewellery Studded with La oo.oo Grown Diamonds and diamonds, Pr Stones, Semi P Stone, Pearl, Mother of Pearl and Synthetic Stone and Abalone 7117 Page 37 of 38 The present broad banding activity for which permission has been sought is covered under Chapter 71. Import and export ofjewellery studded with Abalone is subject to NOC try Wildlife Crime Control Bureau (WCCB)' The proposal was placed before the Unit Approval Committee meeting held on 29.o5.2o25. Upon deliberation, the Committee observed that Abalone is a restricted item. As such, its import/procurement requires prior clearance/NOC from the Wildlife Crime Control Bureau (WCCB) to ascertain that the item complies with the provisions of the Wildlife (Protection) Act, 1972, CITES, and the EXIM Policy of the Government of India. Accordingly, the Committee directed that the proposal may be referred to the Board ofApproval under Rule z6 ofthe SEZ Rules, zoo6 for further consideration. Relevant Rule Position: a) Prouiso of Rule tg (z) of SEZ Rules 2006 "Prouided that the Approual Committee may also opproue proposals for broad banding, diuersification, enhancement of

consideration. Relevant Rule Position: a) Prouiso of Rule tg (z) of SEZ Rules 2006 "Prouided that the Approual Committee may also opproue proposals for broad banding, diuersification, enhancement of

capacita of production, change in ttem of manufacture or seruices acttuity if it meets the requirement of Rule tB b) Rule z6 of sEZ Rules zoo6 "Prouided that export of special chemicals. organisms, Materials. Equipment and Technologies shall be iubject to fulfillment of the condttions indicated in the Import Trade control (Harmonized syitem) Classificatton of Export and Import ttems P.rouided furt_her that iJ any permission is required for import under any other lau, the same shall be alloued with the approual of the Board oJ Approual. Recommendation by DC, SEEPZ SF.Z: The proposal was examined in unit Approval committee held on z9.o5.eoz5. The unit is planning to import Abalone and after mounting in jewellery want to export as a jewellery item. since prior clearance/Noc from the wildlife crime control Bureau (wccB) is required for Import and export ofjewellery studded with Abalone, accordingly, as per 2rrd proviso to Rule 26, DC sEEPZ has submitted the proposal for approval of BoA. Page 38 of 38