Supplementary Agenda of 134th Meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs).

No. K-430 I 6/l 2/2025-SEZ Govemment of India Ministry of Commcrce and lndustry Dcpartment of Com merce (SEZ Section )

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Vani.jl a Ilhauan. Ncrr Delhi Dated thc l7'l'Norcmber. 2025

Subject: l34th Meeting oithe Board of Approval (lloA) l'or Special Economic Zones (SEZs) -

Reg. The undersigned is directed to rcfer to this Department's O.M of cven number datcd I 0,r, Novembcr. ?025 & l4'r'November. 2025 on the sub.iect cited above and to enclose herewith thc Supplementary Agenda for the l34rh meeting ofthe BoA for SEZs scheduled to be held on 20rh November, 2025 at 02:30 PM in MEPZ. Chennai under the Chairmanship of Commerce Secretary. Department of Commerce in Hybrid Mode. 2. 'lhe Supplcmcntary Agenda fbr the 134fr mecting ofthe BoA has also been hosted on the website: rvww.sezindia.gov.in. i. All the addresses are rcqLrcstcd to kindly makc it convcnicnt to attcnd thc meetin g. The weblink of thc meeting will be shared separately in due course oltime. (Prateek Bajpai) t.lnder Secretary to thc Govemment of India Tel:23039939 Email: prateekbaipa i.moca(z?lrr ic. in Io. I . Central Board of Flxcisc and Customs. Member (Customs). Department ol'Revenue. North Block. New Delhi. (Fax: 23092628). 2. Central Board of Direct Taxes, Member (lT), Department of Revenue. North Block. New Delhi. (Telelax: 23092107) i. Joint Secretary. Ministryof Finance, Department of Financial Services. Banking Division. .leevan Deep Bu i ld in g. New De lh i (l: ax 2334 4 4621233667 97 ). 4. Shri Sanjiv. Joint Secretary. Department of Promotion of lndustry and Internal Trade (DPII'f), Udyog Bhawan. New Delhi. 5. Joint Secretary, Ministry oiShipping, Transport Bhawan. New Delhi. 6. Joint Secretary (E). Ministry of Petroleum and.Natural Gas. Shastri Bhawan, New Delhi 7.

de (DPII'f), Udyog Bhawan. New Delhi. 5. Joint Secretary, Ministry oiShipping, Transport Bhawan. New Delhi. 6. Joint Secretary (E). Ministry of Petroleum and.Natural Gas. Shastri Bhawan, New Delhi 7. Joint Secrctary. Ministry of Agriculture, Plant Protection. Krishi Bhawan. New Delhi. {. OF-T ICIi MENIORANDTIM

8. Ministry of Science and l'echnology. Sc 'C' & Head ('l't)1'). 'l'echnology Bhavan. Mehrauli Road, New Delhi. (Telefax:26862512)
9. ioint Secretary. Depaftment of Biotechnology, Ministry of Science and Technology, 7tr' Floor. Block 2. CGO Complex. l.odhi Road, New Dclhi - I l0 003.
10. Additional Secretar), and Development Commissioner (Micro. Small and Medium Enterprises Scale lndustry). Room No. 70 I . Nirman Bhavan. New Delhi (f-ax: 230623 l5). I I. Secretarl. Department olF.lectronics & Inforrnation'fechnology. Electronics Niketan, 6. CGO Complcx. New Delhi. (trax: 24363 l0l )
11. Joint Secretary (lS-l), Ministry of Home Affairs. North Block, New Delhi (Fax: 23092569)
12. Joint Secretary (C&W). Ministry of Defence, Fax: 23015444, South Block,New Delhi. l4.Joint Secretary, Ministry of Environment and Forests. Pariyavaran Bhavan. CGO Complex. New Delhi 110003 (Fax: 74363577)
13. .loint Secretary & Legislative Counsel. Legislative Department. M/o Law & Justice. A- Wing, Shastri Bhavan. New Delhi. ('lcl: 23387095).
14. Department of Legal Alfairs (Shri Hemant Kumar. Assistant Legal Adviser), M/o Law & Justice. New Delhi.
15. Secretary, Department ol'Chemicals & Petrochemicals, Shastri Bhawan. New Delhi
16. Joint Secretary. Ministry of Overseas Indian Affairs.

r. Assistant Legal Adviser), M/o Law & Justice. New Delhi. 17. Secretary, Department ol'Chemicals & Petrochemicals, Shastri Bhawan. New Delhi 18. Joint Secretary. Ministry of Overseas Indian Affairs. Akbar Bhawan. Chanakyapuri, New Delhi. (Fax: 2467 4140) 19. Chief Plannel. Department of Urban Alfhirs, -fown Country Planning Organisation. Vikas Bhavan (E-Block). l.P. Estate. New Delhi. (Fax: 23073678/23319197) 20. Director General. Dircctor General ol Foreign Trade. Department of Corrmerce, Udyog Bhavan. Nerv Delh i- 2l . Director Gcneral. Export Promotion Council for EOUs/SEZs. 8G, 8'r' Floor, I Iansalaya Building, 15, Barakhamba Road" New Delhi I l0 001 (Fax: 223329770) 22. Dr. Rupa Chanda. Professor, Indian Institute of Management. Bangalore, Bennerghata Road. Bangalore, Karnataka 23. Developrnent Commissioner, Noida Special Economic Zone. Noida. 24. Development Commissioner. Kandla Special Economic Zone. Gandhidham. 25. Development Commissioner. ['alta Special Economic Zone. Kolkata. 26. Development Comrnissioner. SEEPZ Special Economic Zone. Mumbai. 27. Developrnent Commissioner. Madras Special Economic Zone. Chennai 28. Development Commissioner. Visakhapatnam Special Economic Zone, Visakhapatnam 29. Development Commissioner, Cochin Special Economic Zone. Cochin. 30. Development Commissioner, Indore Special Economic Zone, Indore. 3l . Development Commissioner. Mundra Special Economic Zone. 4th Floor. C Wing. Port LJsers Building. Mundra (Kutch) Gujarat. 32. Developrnent Commissioner. Dahcj Special Economic Zone. Fadia Chambers. Ashram Road. Ahmedabad, Cujarat 33.

Special Economic Zone. 4th Floor. C Wing. Port LJsers Building. Mundra (Kutch) Gujarat. 32. Developrnent Commissioner. Dahcj Special Economic Zone. Fadia Chambers. Ashram Road. Ahmedabad, Cujarat 33. Development Commissioner, Navi Mumbai Special Economic Zone, SEEPZ Servicc Center, Central Road, Andheri (East), Mumbai 400 096 34. Development Commissioner, Sterling Special Economic Zone. Sandesara Estate, Atladra Padra Road. Vadodara - 3900 l2 35. Development Commissioncr. Andhra Pradesh Special Economic Zone, Udyog Bhawan. 9'r' Floor, Siripuram. Visakhapatnam 3

36. Development Commissioner. Reliance .lamnagar Special liconomic Zone. Jamnagar. Gujarat
37. Development Commissioncr. 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.
41. Development Commissioner. GIF't' SEZ. Gujarat
42. Commerce Depaftment. A.P. Secretariat. Hyderabad 500022. (Fax: 040-23452895). 4i. Government ol.'l'elangana. Special Chief Secretary. Industries and Commerce Department. 'felangana Secretariat Khairatabad, Hyderabad. Telangana.
43. Covernment of Karnataka, Principal Sccretary. Commercc and lndustry Dcpartment. Vikas Saudha. Bangalore 560001. (Fax: 080-22259870)
44. Governmcnt of Maharashtra. Principal Secretary (lndustries). Energy and Labour Deparhnent. Mumbai - 400 032.
45. Covernment ofCujarat. Principal Secretary. Industries and Mincs Department Sardar Patel Bhawan.

t of Maharashtra. Principal Secretary (lndustries). Energy and Labour Deparhnent. Mumbai - 400 032. 46. Covernment ofCujarat. Principal Secretary. Industries and Mincs Department Sardar Patel Bhawan. Block No. 5. ird Floor, Gandhinagar- 382010 (Fax: 079-23250844). 47. Government of West Bengal. Principal Secretary. (Commerce and tndustry). lP llranch (4,r, trloor). SEZ Section. 4. Abanindranath Tagore Sarani ((lamac Srreet) Kolkata - 700 016 48. Covernmcnt of Tamil Nadu. Principal Sccrcrary (lndustries). Fon St. George. Chennai 600009 ( Irax : 044 -2537 0822). 49. Covernment of Kerala, Principal Secretary (lndustries), Government Secretariat, Trivandrum 695001 (Fax: 047 l-2333017). 50. Government of'Haryana. Financial Commissioner and Principal Secretary). Department of lndustries. Haryana Civil Secretariat, Chandigarh (F ax 0172-27 40526). 5 I . Government of Ra.lasthan. Principal Secretary (lndustries). Secretariat Campus. Bhagrvan Das Road, Jaipur 302005 (0141-2227788). 52. Government of Uttar Pradesh, Principal Secretary, (lndustries), I-al Bahadur Shastri Bhawan. Lucknow - 226001 (Fax: 0522-7238255). 53. Government of Punjab, Principal Secretary Department of Industry & Commerce Udyog Bhawan). Sector -17. Chandigarh- 160017. 54. Government of Puducherry. Secretary, Department ol Industries. Chiel' Secretariat. Puducherry. 55. Government of Odisha. Principal Secretary (lndustries). Odisha Secretariat. Bhubaneshwar - 75 I 001 (Fax: 0671-53681912406299). 56. Government of Madhya Pradesh. Chief Secretary. (Commerce and lndustry). Vallabh Bhavan.

. Principal Secretary (lndustries). Odisha Secretariat. Bhubaneshwar - 75 I 001 (Fax: 0671-53681912406299). 56. Government of Madhya Pradesh. Chief Secretary. (Commerce and lndustry). Vallabh Bhavan. Bhopal (Fax: 0755-2559974) 57. Government of Uttarakhand. Principal Secretary. (lndustries). No. 4. Subhash Road, Secretariat. Dehradun, [Jttarakhand 58. Government ol Jharkhand (Secretary), Departtnent of lndustries Nepal I louse. Doranda. Ranchi 834002. 59. Union 'ferritory of Daman and Diu and Dadra Nagar Haveli. Secretary (lndustrics). Department ollndustrics. Sccretariat. Moti Daman ..396220 (liax: 0260-2230775). 60. Govemment ofNagaland. Principal Secretary, Depafiment of Industries and Commerce), Kohima, Nagaland.

6 I . Government of Chattishgarh, Comm issioner-cum-Secretary Industries, Directorate ol' lndustries. t-lC Building Campus, 2,d Floor, Pandri. Raipur. Chhauisgarh (F-ax: 077 | - 25836s 1 ). cop), ro:- PPS to CS / PPS ro AS(AU)/ pS to.tS (VA)/ Sr.l,pS to Dir (Gp).

ustries, Directorate ol' lndustries. t-lC Building Campus, 2,d Floor, Pandri. Raipur. Chhauisgarh (F-ax: 077 | - 25836s 1 ). cop), ro:- PPS to CS / PPS ro AS(AU)/ pS to.tS (VA)/ Sr.l,pS to Dir (Gp).

Agenda Item No. 134.9: Request for extcnsion ofLoA of SFIZ tlnit Ir proposal - 134.9(i)l levant Rule iti n As per Rrrle t8(t) of the SEZ Rules, the Approual Committee mau approDe o reject a proposal for setting up of Unit in a Special Economic Zone. Cases for consideration of extension of Letter of Approval i.r.o. units in SEZs are governed by Rule t9(4) of SEZ Rules. Rule t9(4) statcs that LoA shall be valid for one year. First Pror.iso grants powe to DCs for extending thc LoA fol a peliod not excccding 2 years. Second Pror''iso grants further powcr io DCs for extonding the LoA for one more year subject to the condition that tu'o-thirds of acti'ntties including construction, relating to thc setting up of the Unit is complete and a Chartered Engineer's certificate to thi effect is submitted by the entrepreneur. Extensions beyond 3.d ycar (or beyond 2"d year in cases lvhere two-third actir..iti are not complete) and onwards are granted by BoA. BoA can extend the validitl- for a period of one year at a time. There is no time limit up to which the Board can extend the validirn't'. Page 1 of 38 Supplementary Aeenda for the rg4th meeting of the Iloard of Approval for Spccial Flconomic Zones (Sll,Zs) to bc held on zoth of Novcmber, zozs

hich the Board can extend the validirn't'. Page 1 of 38 Supplementary Aeenda for the rg4th meeting of the Iloard of Approval for Spccial Flconomic Zones (Sll,Zs) to bc held on zoth of Novcmber, zozs

r94.9(i) Request of M/s. F-ishin India l,rivate Limitcd in tt.COT SEZ at Gangaikondan, 'l'irunelveli, Chennai for the Bxtension of the Letler of Approval (LOA) for further period of one year i. e. 1L.L2.2026. Jurisdictional SEZ - Madras IoI>Z-SEZ Facts of the case: Name of the M/s. Fishin' India Private Limited A Iication Plot No. 19 & 20, ELCOI'SEZ, Gangaikondan, Tiruneh,eli - 6z 1 2 Previous LOA extension details R est One-vear extension of validitv of LoA u to 17.72.2026 since unit has not completed the tu'o-thirds of activities, the approval of BoA requires for extension of LoA validity for one year upto 11.12.2026. Present Progress: a. Details of Business plan: 'l'ype of Cost Proposed Investment S. No. 1 Proposed cost of Investment for Land and Building 24.4 2 Proposed cost of Plant and Machinery .__ Proposed cost oI Int,estment for Working Capital and pre-operating 'l'otal roject cost 40.16 13.86 78.42 (Rs. In crores b. Incremental Investment rnade so far and incremental invcstment since last extension: 2 Address 5 LOA No. B/z/zozzlELCOT-Gangaikondan-SEZ dated tst Extension from 12.r2.zoz3 to 11.12.2o2S (ttt'o years) 12.72.2022 o1 LOA is u to Original LoA details 11.12.2025 No. of Flxtension Iixisting validitt of "Seafood Processing Plant" i. Frozen fish H&G ii. Fin fish fillets Natr.rrc of business of the Unit 6 7 Page 2 of 38 4. 3 ellensgq

al LoA details 11.12.2025 No. of Flxtension Iixisting validitt of "Seafood Processing Plant" i. Frozen fish H&G ii. Fin fish fillets Natr.rrc of business of the Unit 6 7 Page 2 of 38 4. 3 ellensgq

S. No. Type of Cost Total investment made (In Rs. Crores) till date 1 ELCOT Land l,ease Professional Fees/ l,egal F-ees E,LCOT Land Development and Maintenance 6.7t 1.45 o.r4 4 Site Expense o.o 1 5 Consulting Expense o.1 6 1'esting Chargcs/ Gor-ernmcnt F.xpc Total 8.4:i Comments Experienced professional engaged to supervise cir,'il works and maintain quality. Vendor finalization done. Technical and commercial asscssments complete. Purchase orders to be placed shortl o.o3 NSCS Bo S.No 1 Particular Tentative Timeline Layout Design Finalization La1'out completed as per best practices, ensuring hygiene, scalability, and regulatory compliance Completed Engineering CE Certificate too Chartered Engineers have certified all layouts and engineering drawings, meeting statutory standards Detailed soil analysis done; soil suitable for ciril and effluent projects. Completed .) Soil Testing Domestic and International Vendors for Machinery loo 100 Completed Completed 4 5 Groundbreaking Ceremony Conducted Dedicated Senior Civil Engineer PO for Procurement and Vendor Eng,agement 100 Inaugural event organized, marking the start of project construction activities. Completed 6 too Completed 7 tst n eek of Nov zoz5 Page 3 of 38 c 3. c. Details ofprogress till date: Qualified machinery suppliers from India and abroad finalized. '/" of completion loo 2.

ivities. Completed 6 too Completed 7 tst n eek of Nov zoz5 Page 3 of 38 c 3. c. Details ofprogress till date: Qualified machinery suppliers from India and abroad finalized. '/" of completion loo 2.

B 9 Registered with Tamil Nadu Single Window Portal. Enl,ironmental, food safety, and building clearances under Discussions u.ith multiple banks in progress. Registration done on NFDP for eligibility under gor,t. schemes. rocess Oct 2o26 I,'eb zoz6 July zoz6 10. l1 Statutory Regulatory Approvals Funding Institutional Registration International Machinery I.)quipment Ordcrs SEZ Legal & Operational Documentation & & & 5o <o 45 4o Kev orders for processing lines, cold storage, $,aste systems initiated. Shipments planned in sync nith construction. SEZ BLUT Bond and GS'f completed, and ICEGATE stration is under IC ro ss Feb zoz6 t2. Civil 5 Foundation, utilities are underway. Supen,ised daily for quality and schedule adherence. Nol zoz6 Achievements : Layout Design Finalization: The plant layout has been meticulousl]' crafted, incorporating global best practices for optimal space utilization, hygicnic rvorkflow separation, and future scalability'for aquaculture proccssing. 'l'he clesign reflects feedback from technical consultants and complies r,r,-ith MEPZ standards for food safety. Engineering CE Certificate Obtained: The core engineering plans and installations havc been certified by recognized Chartered Engineers. This certification ensures adherence to international structural and safetl.

Certificate Obtained: The core engineering plans and installations havc been certified by recognized Chartered Engineers. This certification ensures adherence to international structural and safetl. norms, adds credibility for overseas machinery procurement, and lvas essential for statutory clearance during initial sctup. Soil'festing Completed: Comprehensive soil anall,sis has been carried out and results confirmed suitability for both heatr,' civil structures and effluent treatment systems, de-risking the project from foundational failures and supporting robust facil ity co nstruction. Finalization of f)omestic and International Machinery Vendors: Comprehensive market evaluation has led to identification and onboarding ofqualified machinery suppliers, both domcstic and international. The list includes rcputed names knonn for advanced aquaculture processing equipme nt, ensuring seamless integration and support for future scalability. PaBe 4 of 38 Active Works

c and international. The list includes rcputed names knonn for advanced aquaculture processing equipme nt, ensuring seamless integration and support for future scalability. PaBe 4 of 38 Active Works

Groundbreaking Ceremony Conducted: The folmal groundbreaking event marked commencement of construction actirities, reaffirming company commitment and engaging stakeholders including local authorities, community representatir.es, and key vendors. Senior Civil Engineer Eng,aged: A veteran civil engineer has been appointed specifically to supen ise all civil w.orks, guaranteeing project management excellence and continuous monitoring. This has helpcd in maintaining high construction qua'lit)' and cxpedited issue rcsolution on site. Detailed reasons for delay: r. Post Operational Challenges: Although the peak ofthe COVID-r9 pandemic has passcd, its ripple ef{ects continue to affect global and local supply chains, labour availability, and logistical coordination. These residual challenges have disrupted our abiliry'to mobilize construction resources and initiate groundwork as scheduled. z. Seasonal Availability of Raw Materials: As the plant's operational design is closely tied to the seasonal harvest ofspecific seafood varieties, fluctuations in raw material availability have necessitated a reassessment of timelines. We aim to align construction with seasonal cyclcs to ensure long-tcrm sustainability and efficienct' of operations. Recent Revisions in U.S 3. Tariff Policies: Changes in U.S.

ssessment of timelines. We aim to align construction with seasonal cyclcs to ensure long-tcrm sustainability and efficienct' of operations. Recent Revisions in U.S 3. Tariff Policies: Changes in U.S. import/export tariffs-particularly those affecting seafood and related equipment-have introduced unexpected financial and procurement uncertainties. We are currently evaluating these revisions to assess their long-term impact on sourcing of rau' material, machinery, packaging materials, and other essential infrastructure components. Activities under Pipeline: Procurement and Vendor Engagement: Comprehensive negotiations with selected domestic and international machinery vendors have Ied to vendor finalization. after detailed technical and commercial assessment. Orders for key processing equipment and automation systems u'ill be placed shortly. This confirms clear progress towards starting production International Machinery and Equipment Orders: The companl' has initiated procurement of advanced seafood processing lincs, cold storage units, and rnaste management tcchnology from overseas suppliers. Key orders have alreadv been placed, r,vith shipment dates coordinated closely nith project milestones to match project construction, reducing delays in installation. PaBe 5 of 38

verseas suppliers. Key orders have alreadv been placed, r,vith shipment dates coordinated closely nith project milestones to match project construction, reducing delays in installation. PaBe 5 of 38

Statutory and Regulatory Approvals: Successful registration ofthe companl, under the -Iamil Nadu Single Window System and all required permissions such as environmental clearanccs, food safety certifications, and building permits are being actively pursued and in progress. Active Civil Works: Onsite ci'r.il construction has commenced, focusing on foundational structures, util'ity installation, and internal road development. Activities are supen'ised by'a dedicated senior civil engineer for continuous quality assurance and efficient timeline management. Core buildings and infrastructure supporling seafood processing and storage are progressing in parallel with utility u'orks to optimize resource mobilization. SEZ-Related Legal and Operational Documentation: Processes for completing SEZ BLU'I Bond-cum-Legal Undertaking, SEZ GST registration, and ICEGATE.SEZ registration are ongoing. The company is also handling all compliance papenr,ork needed for customs, tax, and setting up bondcd facilities, so the site wi'll be ready for aquaculture processing and export activities as soon as constnrction is finished. Funding and Institutional Registration: 'Ihe company is actively engagcd in preliminary discussions u'ith multiple banking institntions to secure project funding, cnsuring liquidity for timely procurement and construction phases.

stration: 'Ihe company is actively engagcd in preliminary discussions u'ith multiple banking institntions to secure project funding, cnsuring liquidity for timely procurement and construction phases. The company has also completed registration on the National Fisheries Development Board (NF-DB) poftal, positioning itself to benefit from government-led fisheries sector initiatives and financial support schemes, thereby strengthening the financial foundation for sustainable growth and operational resilience. Recommendation by DC,,MEPZ SEZI. The Der.elopment Commission er, MEPZ, Chennai has recommended for extension of the LoA for r year i.e. upto 11.12.2026. Page 6 of 38

Agenda Item No. 134.10: Request for extcnsion of Formal approval of SIIZ Ir proposal -r34.ro(i)] le osition: Rule 6 (z) of thc SEZ Rulcs, 2cl06: - a The letter of approual of a Deueloper gronted under clause (a) of sub-rule (t (Fonnal Approual) shall be ualidfor a period of three years uithin u;hich tirne at least one unit has commenced produclion, and the Special Economic Zort become operational J)'om the date of commencetnent of such production. uided that the Board moA, on an applicatton b1tr the Deueloper or Co-Deueloper, he case may be,;t'or reasons to be recorded in writing extend the ualidity period uided further that the Deueloper or Co-deueloper as the case mau be, shall submi the application in Form Ct to the concerned Deuelopment Commissioner as specified in nnexure I II, who, uithin a period of fi.fteen daAS, shall fonoarded it to the Board with is recommendations. b.

i the application in Form Ct to the concerned Deuelopment Commissioner as specified in nnexure I II, who, uithin a period of fi.fteen daAS, shall fonoarded it to the Board with is recommendations. b. The letter of approual of a Deueloper granted under clause (b) of sub-rule (t) (In principle upproual) shall be ualid for a period of one year within Luhich time, th Deueloper shall submit suitable proposal for formal approual in Form A a prescribed under the prouisions of rule 3: uided that the Board maA, on an application by the Deueloper, for reasons to be recorded in urittng, extend the ualidity period: uided further that the Deueloper shcrll submit the application in Form Cz to th concerned Deuelopment Commrssioner, as specified in Annexure III, uho, utthin a riod o eell da .s rtuard il to the Board ruith h i.s recommendations. Page 7 of 38 shall

134.ro(i) Proposal of Department of 'I'rade & Commcrce, Government of Arunachal Pradesh for setting up Multi sector sl,Z in the state of Arunachal Pradesh for extension of the validity period of lhe F'ormal approval for a further period of one year from z2.og.2o21 to 2t.og,2oz6. Jurisdictional SFtZ: Iralta SII,Z (FSllz) Facts of the Case: ame of the Developer Department of Trade & Commerce, Government o runachal Pradesh Bxtension The Developer \ras granted by BoA on 23rd September, 2022. The validity period of u,hich was upto 22nd Scptember, zoz5. Thc developer has requcsted or further extension upto 22nd September, zozT (z ycars).

eloper \ras granted by BoA on 23rd September, 2022. The validity period of u,hich was upto 22nd Scptember, zoz5. Thc developer has requcsted or further extension upto 22nd September, zozT (z ycars). 'l'he SEZ notified dated 36tt July, zoz5. Present Progress: Description Land Cost Construction Cost otal b. Incremental investment since last extension: - of Cost otal Investment made so Incremental investmcnt (Rs. In r (l{s. ln Crores up to Crores) since last extension October, 2o23 NIL (Govt. Land) Material Procurement o.oo o. oo Amount (in crore o.oo .oo Sector Operational status l,oA Issued Area Notification Location nong, Changlang District, Arunachal pradesh o.2O Ha Bali oth ,lul 202 Multi Sector SEZ d September, zozz Non-operat'ional Sl. No. 1 sl. No. 1 Land cost NA 2 onstruction Page 8 of 38 o. oo a. f)etails of business Plan: 75.OO o. oo 3

otal o.oo Details ofphysical progress till date o.oo C o.oo o.oo o.oo o.oo o.oo o. oo Detailed Reason for delay in implementation of the project: - i. The procedural dela-v- in transfer of land in favour of the Department of Trade and Commerce, for establishment of SEZ at Balinong, Changlang I)istrict, Arunachal Pradesh. ii. Creating a dedicated entity/Developer Special Purpose Vehicle, to oversee the development of the export-sen ices Enclave. iii.

ishment of SEZ at Balinong, Changlang I)istrict, Arunachal Pradesh. ii. Creating a dedicated entity/Developer Special Purpose Vehicle, to oversee the development of the export-sen ices Enclave. iii. Aligning Utiliu,- Trucking: for development of basic Infrastructure and ensuring the provision of essential utilizcs such as approach road, porver, water and telecommunications to the Flnclave. Rcason for sceking, cxtension: - (i) Creating a dedicated entity/ Developer Special Purpose Vehiclc (SPV), to oversee the devekrpment of the Export-Services Enclave. (ii) Aligning Utilit)' Trunking: for development of basic Infrastructure and ensuring the prorision of cssential utilizcs such as approach road, poner, water and telecommunications to thc Enclave. Recommendation by DC, F'SEZ: The request of the developer Department of Trade & Commerce, Government of Arunachal Pradesh for setting up Multi Sector SEZ in the State ofArunachal Pradesh for extension of LOA for a period of one-year upto 22.09.2026, is recommended and forlvarded frlr consideration of BoA. sl. No Authorized actiritv' Boundary Wall /o Completion o.

ofArunachal Pradesh for extension of LOA for a period of one-year upto 22.09.2026, is recommended and forlvarded frlr consideration of BoA. sl. No Authorized actiritv' Boundary Wall /o Completion o. oo % completion during last one vear Deadline for completion of balance u,ork March, zozT I o.oo o.oo o.oo 2 Site development Earth lei'eling o.oo o.oo March, zozT 3 March,zozT 4 Road o.oo o.oo March, zozT Water Suppll' o.oo March, zozT 6 Electrical lvork utili arking Sewage System, CPET & Solid Waste Management Security Telecommunication and o.oo March, zozT 7 o.oo o.oo o.oo B March, zozT March, zozT 9 10 Other Buildings/structures o.oo March, zozT PaBe 9 of 38 _-March, zozT

Agenda ltem No. 134.11: lLequest for Co-l)evelopcr sLalus I r proposal - rS+.rr(i)| Relevant provision: In terms ofsub-section (rr) under Section 3 ofthe SEZ Act, 2oo na persotl uho or a State Gouentment uhich, intends to prouicle any tnfi.astructu cilities in the identified erea or undertake any authortzed operation after enterhtg tnto an agreement uith the Deueloper, make o proposal for the same to the Board for tts approual. Page 10 of 38

u cilities in the identified erea or undertake any authortzed operation after enterhtg tnto an agreement uith the Deueloper, make o proposal for the same to the Board for tts approual. Page 10 of 38

r34.11(i) Request of M/s EMBARI(GCC Services Private Limited, Bangalore for Co-Developer status in Brig,ade Properties Private t,imited SEZ, Bangalore .Iurisdictional SFIZ - Cochin SliZ l'acts of the case: I Name of the Developer & Location Date of LoA to Developer Sector of the SEZ M/s Brigade Properties Private Limited (formerly Brooke Bond Real Estate Private Limited) Kundalahalli Villagc, Hobli, Krishnarajapuram, Bangalore South Taluk, Karnataka State 31.03.2c)rO ITlITcS 2 4 Date of Notification o7.1O.2Ol O Total notified area (in Hectares) 1o.72 6 Operational (i) If operational, date of operationalization Operationalized on o r.o7.zorr (ii) No. of Units 24 (iiD Total Exports & Imports for the last 5 years (t in crore) 2020-2c)21 202t-2022 2O22-2O23 2023-2024 2024-2025 Export Impor t F)xpor t Impor t Flxporl Impor t Export Impor t Export Impor t t25r.g e 3().67 r34.5 4 S6B7.o 6 125.O 7 6s7o.9 7 7 B Page 11 of 38 5 Whether the SEZ is operational or not 9 r4z8.t 17.90 1 3278.6 3 39.15 Name of the Developer Details of I nfrastructure facilities / authorized operations to be undertaken by the Co-Developer Co- M/s EMBARKGCC Senices Private I.imited Development, conversion of bare building into warm shell buildings, lease the built-up space and to provide facilit_v management services to IT/ITES SEZs in 5zB4 sq.mtr.

KGCC Senices Private I.imited Development, conversion of bare building into warm shell buildings, lease the built-up space and to provide facilit_v management services to IT/ITES SEZs in 5zB4 sq.mtr. built- up area at Bth Floor of Block C-5 Building (I,'irefly Block). 'I'otal area (in Hectares) on which actiritics will be 5284 sq.mtr. built-up area

performed by the Co- Developer 10 Proposed investment b1, the Co-Developer ({ in crore) 1l Net worth of the Co- Developer ({ in Lakhs) 69.7r 72 Date of the agrcement Co- Developer rgth August 2025 Recommendation by DC, CSEZ: The request of M/s EMBARKGCC Sen'ices Private Limited for granting Co-De.r,eloper status in Brigade Properlies Private l,imited SFl,Z, Bangalore in 5z84 sq.mtr. built-up area, has been recommended, in terms of Section 3(rr) of SEZAct 2oo5 & Rule 3-A of SEZ Rules 2006 and forwarded for consideration ofthe BoA. Page 12 of 38

Agenda Item No. tS4,t2: Request for notification or partial/full de-notification [z proposal r34.rz(i)- 134.

oo5 & Rule 3-A of SEZ Rules 2006 and forwarded for consideration ofthe BoA. Page 12 of 38

Agenda Item No. tS4,t2: Request for notification or partial/full de-notification [z proposal r34.rz(i)- 134. r2(ii) l Procedural gltidelines on de-notification of S8,7,: In terms of first proviso to rule B of the SEZ Rules, zoo6, the Central Gouernment maA, ot7 the recommendation of the Board (Board of Approual) on the application made bu the Deueloper, if it is satisfi.ed, modifu, withdraw or rescind the notification of a SEZ issued under this rule. In the 6oth meeting of the Board of Approval held on o8.rr.zor3, whi'le 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: o o (a) DC to furnish a certificate in the prescribed format certifling inter-alia that; the Developer has either not availed or has refunded all the tax/duty benefits availed under SEZ Act/Rules in respect ofthe area to be de-notified. there are either no units in the SEZ or the same have been de-bonded. (b) The State Govt. has no objection to the de-notification proposal and (c) Subject to stipulations communicatcd r.ide DoC's letter No. D.rzl 45lzoog- SIiZ dated 13.o9.2013. Page 13 of 38

e-bonded. (b) The State Govt. has no objection to the de-notification proposal and (c) Subject to stipulations communicatcd r.ide DoC's letter No. D.rzl 45lzoog- SIiZ dated 13.o9.2013. Page 13 of 38

M/s. Dl,F' Limited, has requested for decrease in the StZ area by dc-notifying the area. Name of Developer M/s. DLF Limited Location PIot No. II-F/r, Biock-II-F, Action Area II, New Kolkata Tonnship Rajarhat, Kolkata, West Bengal LoA issued on (datc) It.zl43lzoo6-llPZ datcd r6th ,Iune, zoo6 Date ol notifical io n 23.o6.2oo8 Sector Notified Area (in Hectarcs) 1O.4813 Operational or not operational Area proposed for de- notification (in I{ectarcs) 7.18z6 Reasons for de-notification proposal: It has been informed that most tenants in sEZ are multinational companies, and they perceive limited advantage of operating in SEZs post the direct tax sunset clause. IIeary rcstrictions/ compliance remaius in placc for operating in such facilitics, resulting to in subdued demand for IT/ITES sEZs and rising vacancies. post pandemic, due to government liberal relaxation to allow companies to operate u,ork from home has further subdued the demand for IT/ITes SEZ. Requisite documents for considering de-notification proposal: As per DoC's O.M. dated 14.07.2076 regarding requircd documents for partial de- notification and the status thereof is as beloll': Documents/Details Required Status (D Form-C5 for decrease in area along with DC's recommendation Yes, provided Page 14 of 38 r;14. rz(i) Proposal of M/s.

cation and the status thereof is as beloll': Documents/Details Required Status (D Form-C5 for decrease in area along with DC's recommendation Yes, provided Page 14 of 38 r;14. rz(i) Proposal of M/s. DLl,' Limited, l)eveloper for partial de- notifrcation of 7.18z6 IIa out of ro.48r3 Ila of I't'/I.l.ti,S S],lZ at plot No. II-]-/r, Block-Il-F, Action Area II, New Kolkata 'l'ownship Rajarhat, Kolkata, West Bengal. Jurisdictional SflZ - Falta SEZ (FSEZ) Facts of the case: rr/r'r-ES April zotr S. No.

(ii) DC's certificate in prescribed format Yes, provided DC, FSEZ Certification: - a) There are no Units in the proposed de-notified of I-and area of the SEZ. b) The developer has not availed any tax/ duty benefits, under thc SEZ Act/Rules, in r/o the land being de-notified. c) The SEZ shall remain contiguous even after partial de-notification of7.18z6 Ha. d) The land details for partial de-notification and a coloured map ofthe SEZ showing the area being de notified, duly countersigned by DC/I.-SEZ has been provided. e) The State Government has given its "No Objection "regarding the partial de- notification ofthe 7.18z6 FIA area ofthe SEZ. Inspection report states that the area proposed for de-notification is vacant and post partial de-notification, SEZ will contiguous arca of S.2g8T lla with no public thoroughfare. State Government of West Bengal vide its letter dated r5.o9.zoz5 has conveyed its no-objection for the proposal of partial denotification and informed that any change in future use of such de-notified land shall be upon prior approval of the appropriate

r5.o9.zoz5 has conveyed its no-objection for the proposal of partial denotification and informed that any change in future use of such de-notified land shall be upon prior approval of the appropriate authoritl.' of the State Government and in adherence to all the stipulations of the State Gort. Recommendation by DC, FSEZ: The Proposal of M/s DLF Ltd for partial de-notification of their IT/ITES SEZ, admeasuring 7.1826tla (out of ro.48r3 Ha) at Piot No.II-F/r, Block-II-F', Action Area-II, Nen'Kolkata has been recommended and forwarded for the approval of BoA. (iii) Developer's Certificate countersigned bv DC Yes, pror.'ided (iri Land details of the area to be de- notified countersigned bv DC Yes, provided (v) Colored Map of the Sl,iZ clearly indicating area to be dc- notified and left-over area duly countcrsigned bl' I)C Yes, provided "No Objection Certificate" from the State Govcrnment w.r.t. instructions issued by DoC l'ide its instruction No D.rzl45lzoog-SEZ dated 13.o9.2or3 for partial de- notification shall be complied with Yes, Provided 'No Dues Certificate' from spec'ified officer Yes, prorided Page 15 of 38 (vi) (r'ii)

struction No D.rzl45lzoog-SEZ dated 13.o9.2or3 for partial de- notification shall be complied with Yes, Provided 'No Dues Certificate' from spec'ified officer Yes, prorided Page 15 of 38 (vi) (r'ii)

184.12(i) Proposal of M/s. Reliance Industries Limited, Jamnagar, Gujarat Developer for partial de-notification of r55.254o Ha out of 1377.4622 IIa of Multi-product SEZ at Jamnagar, Gujarat, Jurisdictional SFIZ - Jamnag,ar (Reliancc SIiZ) Facts of the case: Name of Developer M/s. Reliance Industries Limited Location Jamnagar, Gujarat LoA issued on (date) F.2l 4tl 2ooS-EPZ dated 3r.o3.2006, og.o1.2oo7 Date of notification 79.04.2006, o 4.06.2007, 29.o8.2oo7, 24.07.2073, 04.1O.2013, 22.O1.2015, O1.05.2025 Sector Multi Product SI.]Z Notified Alea (in I Icctarcs) 1377.4622lla Operational or not operational YES Area proposed for de- notification (in Hectares) 155.2540 Ha Reasons for de-notification proposal: Required land in DTA area for reneu,able energy plant as per the long-term rision ofGOI Requisite documents for considering de-notifi cation proposal: As per DoC's O.M. dated t4.o7.2016 regarding rcquired documents for parlial de- notification and the status thereof is as belor,l': S. No Documents/Details Required Status (i) Form-C5 for decrease in area along with DC's recommendation Yes, provided (iD DC's certificate in prescribed format Yes, provided (iiD Yes, provided (i') Land details of the area to be de- notified countersigned by DC Yes, provided Page 16 of 38 M/s.

ndation Yes, provided (iD DC's certificate in prescribed format Yes, provided (iiD Yes, provided (i') Land details of the area to be de- notified countersigned by DC Yes, provided Page 16 of 38 M/s. Reliance Industries Limited, has requested for decrease in the SEZ area by de- notifying the area. Developer's Certificate countersigned bv DC

(r) Colored Map of the SEZ clearly indicating area to be de- notificd and left-ovcr area duly countcrsigned b1' DC Ycs, pror-ided DC, Reliancc Jamnagar SIiZ Certification: - ) There are no units on the area proposcd to be de-notify. ) The Developer has availed the following Tax/duty benefits under the SEZ Act/Rules il b S. No. 1. 3 4 I)ury/Tax/Benefit Typc B(]I) CVD Scc. Edu. Cess on CVD Amount (INR) 2,73,66,762 5,O l ,312 2,5o,276 lo,65,ol5 Flducation Cess on CD 6 Sec. Edu. Cess on CD SAI) 5,32,492 't,32,97,561 7 B Social Welfare Surcharge 9,026 9 10. nefits IGSl- Scn,ice 'fax IGS'I' rB,BS3 6,94,892 7,13,90,o82 s5,rB,ro7 11. t2. Sub'Iotal-r (INR) 14,8o,78,1ro VA'T Stamp Duty 59,93,o5() ll'5o'o4,355 'I'otal (S. No r to r4) r8 () All the Tax/dut) bcncfit indicated abovc havc been refundcd bl the Developer to DC satisfaction. c) 'l'he Reliance Industries Limited, SFIZ shall remain contiguous even after partial denotification of the area of r55-25-4o llectare and shal] meet the minimum land requirement prescribed for the Reliance SEZ.

iance Industries Limited, SFIZ shall remain contiguous even after partial denotification of the area of r55-25-4o llectare and shal] meet the minimum land requirement prescribed for the Reliance SEZ. After partial de-notification ofthe area of t55-25-4o Flectares, the SEZ will hold an area of rzzz-zo-Bz l"lectares. d) 'l'he land dctails for partial de-notification and colored map ofthe SEZ showing the area being de-notificd, duly' countcrsigncd by DC, Jamnagar Reliance SEZ. e) 'lhe State Government has issued a letter dated No. IC/INI.'RA/ SI.I,ZNOC/ c7364198 dated o7.rr.zoz5 wherein the Office of the Industries Commissioner has requested the Development Commissioner to process the application of Partial De-notification for an area of 15 S-25-4o Hectares out of total notified 1377-46-22 Flectares of Notified SEZ of M/s. Reliance Industries Limited. 'fhe revenue department has incorporated (vi) "No Objection Ccrlificate" from the Statc Government w.r.t. instructions issued by DoC vide its instruction No. D.rzl 45lzoog-SEZ dated r3.o9.2o13 for partial de- notification shall be complied with Yes, Provided (r,i i) 'No Dues Certificate' from specified ofticer Yes, pror-ided Page 17 of 38 9 Flducation Cess on CVf) 2,74,33,732 13.

.o9.2o13 for partial de- notification shall be complied with Yes, Provided (r,i i) 'No Dues Certificate' from specified ofticer Yes, pror-ided Page 17 of 38 9 Flducation Cess on CVf) 2,74,33,732 13.

a condition that aftel the SI1Z is de-notified; the applicant compan)- will have to pav the premium amount as per the government resolution of the l{evenue Deparlment dated 3o. rz.zo15 Inspection report signed by State revenue authorities along with SO, R.ISEZ and DC, .Iamnagar Reliance SEZ for proposed area for partial de-notification has been submitted. State Government of Gujarat vide its letter dated o7.rt.zoz5 has recommended the proposal for partial denotification of an area of r55-25-4o Hectares out of iotal notified 477-46-zz Ilectares of Notified SEZ of M/s. Reliance I ndustries Limited. Recommendation by DC, RJSEZ: The Ploposal of M/s. Reliance Industries Limited for partial de-notification of their Multi Product SEZ, admeasuring r55.254o Ha (out of t377.4622 [la) at Jamnagar, Gujarat has been recommended and for-n arded for thc consideration ofthe BoA. Page 18 of 38

al de-notification of their Multi Product SEZ, admeasuring r55.254o Ha (out of t377.4622 [la) at Jamnagar, Gujarat has been recommended and for-n arded for thc consideration ofthe BoA. Page 18 of 38

134.12(iii) Proposal of M/s. RGA Infrastructure, Developer for partial de- notification of r,r8 fla out of 2.77 IIa of IT/ITES SEZ at Sy. No. 3r/r Chikkankannelli Village, Varthur Ilobli, Bangalorc East Taluk, Bangalore, Karnataka. .Iurisdictional SFIZ - Cochin SEZ (CSFI,Z) Facts of the casc: M/s. RGA Infrastructure, has requested for decrease in the SEZ area by de- notifuing, the area, Name of Developer M/s. RGA Infrastructure Location Sy. No. 3t/r Chikkankannclli Village, Varthur IIobli, Bangalore East Taluk, Bangalore, Karnataka LoA issued on (date) Sth January, 2017 Date of notification to.o2.2or7 & o4.rz.zor8 ITlITF]S Notified Area (in I Iectares) 2.77 Ha Operational or not operational o7.o6.2017 Area proposed for de- notification (in Hectares) 1.18 Ha. Reasons for de-notification proposal : After demarcation ofthc portion ofthe said building as Non-processing Area under Rule rr B of SEZ Rules zoo6, in spite of all their efforts, the Do'eloper could not lease out the space to any clients. considering the practical issues, the management decided to de- notifl, the land area of r.rB IIa u'here the said building is located. Requisite documcnts for considering, de-notification proposal: As per DoC's O.M. dated r4.o7.2016 regarding requircd documents for partial de- notification and the status thereof is as below: S.

ted. Requisite documcnts for considering, de-notification proposal: As per DoC's O.M. dated r4.o7.2016 regarding requircd documents for partial de- notification and the status thereof is as below: S. No Documents/Details Required Status (i) Form-C5 for decrease in area along with DC's recommendation Yes, provided (ii) Yes, provided (iiD Developcr's Cerlificate countersigned by DC Yes, prorided Page 19 of 38 Scctor DC's certificate in prescribed format

(ir') Land details of the area to be de- notified countersigned by DC Yes, prorided DC, CSEZ Certification: - f) There are no units in the SEZ land area proposed for de-notification. g) The Developer had availed the following 'rax/Duty benefits under the sEZ Act/Rules (i) The Developer has refunded,an amount of Rs.r,z7,494l- (Rupees one lakh tl^,ent) - seven thousand four hundred eighty four onlv) towards tax/dut1, exemptions availed for the area proposed for de-notification. All tax/dub" benefit indicated above have been refunded by the De'eloper to DC satisfaction. h) ]'he sEZ shall remain contiguous even after de-notification of the area of r. rB Ha and the net area ofthe SEZ after de-notification shall be r.59 Ha. The total Built-up area of the SEZ after de-notification wili be ro47o8.49 sq.mtr. i) 'rhe land details for de-notification and a coloured map ofthe sEZ shou,ing the area being de-notified duly countersigned bv DC. j) 'the state Go'r'ernment has given its "No objection" regarding de-notification of the above stated area of the SEZ. certificate of inspection signed by state revenue authority.

ountersigned bv DC. j) 'the state Go'r'ernment has given its "No objection" regarding de-notification of the above stated area of the SEZ. certificate of inspection signed by state revenue authority. and DC, csEZ for proposed area for partial de-notification has been submitted. state Government of Karnataka r.ide its letter dated ro.ro.zoz5 has recommended the proposal for partial denotification and informed that de-notifiedlan<l rr.ill be utilized tor,vards creation of IT infrastructure (non sEZ), u.hich would sub-sen-e the objective of the SEZ and this land will conform to the land use/master plan of the Gor,t. Recommendation by DC, CSEZ: The Proposal of M/s RGA Infrastructure for partial de-notification oftheir IT/ITES sEZ, admeasuring r.rB IIa (ofi ol 2.77 I{a) at Sy. No. 3r/r chikkankannelli village, Varthur Hobli, Bangalore East Taluk, Bangalore, Karnataka. After de-notification ofthe proposed land the balance area of SEZ i.e. r.59 Ha shall remain contiguous. ( ) Colored Map of the SEZ clearly indicating area to be de- notificd and left-over area duly countersigned bv DC Yes, provided (r'i) ection Ccftificate" flom the State Government u'.r.t. instructions issued by DoC vide its instruction No. D.'tzl45lzoog-SEZ dated 13.o9.2013 for partial de- notification shall be complied n ith "No Obj Yes, Prorided (r,ii) No Dues Certificate' from specified officer Yes, provided Page 20 of 38

ction No. D.'tzl45lzoog-SEZ dated 13.o9.2013 for partial de- notification shall be complied n ith "No Obj Yes, Prorided (r,ii) No Dues Certificate' from specified officer Yes, provided Page 20 of 38

Agenda Item No. tg4.r3: Request for conversion of Processing Area into Non-Proccssing Area under Rule rr(B) [3 proposals - iS4.r3(i) - rS+.rS(iii)l In terms of the Rule 5(z) 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 Tcchnologr. enabled Services, Biotech or Health (other than hospital) sen,ice, but a minimum built up processing area requirement shall be applicable, based on the category of cities, as specified in the follow,ing Table, namelv: - TABLE Rule position: (r) sl. No. Categories of cities as per Annexure w-A (z) Minimum built-up processing Area (s) 1 Category'A' 50,ooo square meters 2 Cate ory'B' 25,ooo square meters 3 Category'C' 15,ooo square meters (c) Thc minimum proccssing area in any Special Flconomic Zone cannot be less than fiftv per cent.

ategory'A' 50,ooo square meters 2 Cate ory'B' 25,ooo square meters 3 Category'C' 15,ooo square meters (c) Thc minimum proccssing area in any Special Flconomic Zone cannot be less than fiftv per cent. ofthe total area ofthe Spccial EconomicT,one . In terms of the Rule rr B regarding Non-processing areas for IT/ITES SEZ: (r) Notu'ithstanding anything contained in rules, 5,rr,rrA or any other rule, the Board o pproval, on request of a Developer of an Information Technology- or Informatio echnology Enabled Senices Special Economic Zotes, may, permit demarcation of a ortion of the built-up area of an Information Technology or Information Technoiogl. Flnabled Services Special Iiconomic Zone as a non-processing area o{ the Information echnology or Information Technology F.nabled Seruices Special Economic Zone to be (z) A Non-processing area may be used for setting up and operation of businesse ngaged in Information Technology or Information Technology- Enabled senices, and a uch terms and conditions as may be specified by the Board of Approval under sub-rul (r), (3) A Non-proccssing area shall consist of complete floor and part of a floor shall not (4) There shall be appropriate access control mechanisms for Special Economic Zon Unit and businesscs engaged in Information Technology' or Information 'l'echnolo Enabled Sen-ices in non-processing areas of Information Technology or Informatio echnology Enabled Services Special Economic Zones, to ensure adequate screening o alled a non-processing area movcment of remlses. rsons as well as oods in and out of their

n Technology or Informatio echnology Enabled Services Special Economic Zones, to ensure adequate screening o alled a non-processing area movcment of remlses. rsons as well as oods in and out of their cmarcatcd as a non-proccssing area PaBe 21 of 38

(5) Board of Approval shall permit demarcation of a non-processing area for a business engaged in lnformation 1'echnolog-v- or Information 'fechnology Fl,nabled Sen ices Special Economic Zone, onll'' after repayment, without interest, by the Developer, - (i) tax benefits attributable to the non-processing area, calculated as the benefits pror.ided for the processing area ofthe Special EconomicZone, in proportion ofthe built up area ofthe non-processing area to the total built up area ofthe processing area ofthe Information 'fechnology* or Information Technology Enabled Sen,ices Special Economic Zone, as specified by the Central Government. (ii) tax benefits ah'ead1' availed for creation of social or commercial infi'astructurc and other facilities ifproposed to be used by both the Information Technology or Information Technology Enabled Sen.ices Special Economic Zone Units and business engaged in Information Technolog-v 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 bl' a Chartered Engineer. (7) Demarcation of a non-processing area shall not be allor,ved if it results in decreasing the processing arca to less than fift-v per cent of the total area or lcss than the area

hartered Engineer. (7) Demarcation of a non-processing area shall not be allor,ved if it results in decreasing the processing arca to less than fift-v per cent of the total area or lcss than the area specified in column (3) of the table belon : TABLE Sl. No. (r) Categ,ories of cities as per Annexure rV-A (e) Minimum built-up processing Area (g) Category 'A' 5o,ooo square meters 2 Category'B' 25,ooo square meters 3 Category'C' 15,ooo squarc meters (B) The businesses engaged in Information 'Iechnology or Information 'fechnolo abled Sen,ices Special Economic Zone in a non-processing area shall not avail an ghts 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 Technologl, or lnformation echnologl' Iinabled Senices Special Economic Zone (to) The businesses engaged in Information Technolog-v or Information Technolo Enabled Sen'ices Special L,conomic Zone in a non-processing area shall be subject t rovisions of all Central Acts and rules and orders made thereunder, as are applicable t ny other entity operating in domestic tariff area. Consequent upon insertion of Rule rt B in the SFIZ Rules, 2006, Depaftment Commerce in consultation with Department of Revenue has issued Instruction No.

her entity operating in domestic tariff area. Consequent upon insertion of Rule rt B in the SFIZ Rules, 2006, Depaftment Commerce in consultation with Department of Revenue has issued Instruction No. u5 dated o9.o4.zoz4 clarifying concerns/queries raised from stakeholders regarding Rule r rB. Further, as per the directions of the BoA in its rzoth meeting held on 78.06.2024, there shall be a clear certification of Specified Office and the Development Commissioner that the Developer has refunded the duty as per the provisions Rule trB of SEZ Rules, zoo6 and Instruction No. rr5 dated ogth April, zoz4 issu has issued one such , l)oC vide lettel datcd z7.o6.zoz b DoC. Accordin Page 22 of 38 1.

Certificate to be prorided by Specified Officer and Countersigned b1' Developmen Commissioner. Moreover, in the rzznd meeting of the BoA held on 3oth August, 2024, the directed all DCs to ensure the implementation of the checklist (formulated by DoC and DoR) for all the cases including the past cases. Page 23 of 38

meeting of the BoA held on 3oth August, 2024, the directed all DCs to ensure the implementation of the checklist (formulated by DoC and DoR) for all the cases including the past cases. Page 23 of 38

194.19(i) Request of M/s DLF Info City Chennai Limited, Developer at Shivaji Gardens, Ramapuram Chennai,'l'amil Nadu, for demarcation of SEZ Processing ltuilt-up area (ro,rz3.g8 sq.mtr.) as Non-processing Area in terms of Rulc u B of SIiZ Rules, amended in zoz;3 -rcg. Jurisdictional SEZ: Madras L,PZ (MEPZ) Facts of the Case: Sl.No. Particulars Details l Name of the Developcr Address of SEZ Letter ofApproval & Date Date of Notification DLF Info City Chennai Limited DLF Info City Chennai Limited, r/r24, Shivaji Gardens, Manapakkam, Mount Poonamallee Road, Ramapuram, Chennai-6oo oB9. LOA No. F.z I tz4 I zoo 5-EPZ dt 22.6.2006 2 3 16.r1.2006, 19.o.2oo7, o2.02.2ooB & zo.oz.zoog Name of the sector of SEZ for rvhich approval has been given Total Notified Arca of Special Economic Zone (in Hectares) IT / ITES 15.65o8 hectares 5 6 Total area of * (i) Processing Area (ii) Non-Processing Area Land Arca: 15.3355 Hectares Land Area: o.3tS24l Iectares 7 Details of Iluilt-up area: (i) No. of ton'ers rvith built- up area of each tower (in square meter) Illock No. Block-rA BLIA (Sq.

essing Area Land Arca: 15.3355 Hectares Land Area: o.3tS24l Iectares 7 Details of Iluilt-up area: (i) No. of ton'ers rvith built- up area of each tower (in square meter) Illock No. Block-rA BLIA (Sq. Mtr) 32,552.02 Block-rB 3r,786.86 Block-rC 40,413.73 Basements (A,rB,rC) 5o,525.62 Ll' Panel Rm Block-7 lllock- Block-ro 32.8o 4t,299.t2 57,916.31 66,299.78 Block-9 7,o5,643.87 Block-4 24,BSB.o7 Block-3 1,o2,223.44 Basements (3,q,S,Z,g,to) r,77,4r3.79 lllocli-z 34,99r.93- 10,705.27 38,826.89 Basements 16,498.8o Block-14 (GIS) 1,989.45 4 5 Block-B Basements Page 24 of 38

Block-r5 3,642.63 Block-rz Block-rz ) Block-6 GKS Co- Developer 26,116 A7 12,996 Total BUA g,o8,740.oo (ii) Total Built-up area - square meter (iii) Area already demarcated as NPA by DLF Cyber City Developers Limited (Co-Developer) DLF Cyber City Developers Limited (Co-Developer) GKS Co-Developer Total Built tJp Area SI1Z 8,27,432 Sq. Mtr 31,308 Sq. Mtr 9,o8,74o Sq. Mtr Particulars Office area in Sq. Mtr Phase-I 33,9or.oo Phase-ll Phase-III 18,527.18 5,626.t9 Total 58,o54.37 (ir,) Remaining Built-up processing area of SEZ DLF Cyber City Developers ri!",tq4{Qq nglelqpgr)_ 8,19,877.63.MLr GKS Co Der'eIopcr 1, OBS . Mtr Total Built Up Area SFIZ 8,5o,685.63 Sq, Mtr 8,5o,685.63 Sq. Mtr (9,o8,74o - 33,9o1 - 18,S27.18 - 5,626.,9) B Total Balance Built-up Area in- (i) Processing Area of DLF Cyber Ci\ Developers Limited (Co-Developer (ii) Non-ProcessingArea 8,t9,377.63 sq. Mtr SB,oS+.328 sq.

74o - 33,9o1 - 18,S27.18 - 5,626.,9) B Total Balance Built-up Area in- (i) Processing Area of DLF Cyber Ci\ Developers Limited (Co-Developer (ii) Non-ProcessingArea 8,t9,377.63 sq. Mtr SB,oS+.328 sq. Mtr. 9 Total numbers of floors in the building wherein demarcation of NPA is proposed. Total remaining built-up area of the SEZ Total Built up area proposed for dcmarcation of N PA for setting up of Non SEZ ITlITES units Ilow many floors are proposcd for demarcation of NPA for setting up of Non SEZ IT/ITES units. 10 l1 F'loor 4 Sixth 4 Seventh 2,o47.96 PaBe 25 of 38 llasements 31,3C)8 2,o47.96

l,lighth 2,o47.96 4 Nineth 2,o47.96 4 1,932.14 TOTAL 1o,123.98 72 otal duty bencfits and tax xemption availed on the uilt-up area proposed to be emarcated as NPA, as per .r,68Bq,6qZ l- as per Chartered Engineer crtificatc Chartercd certificate Engineers 13 ether dutr'' benefits and yes, otal Rs. 1,68,34647/- (Rs.r,6o,3o,568 fo ax exemptions availed has proposed NPA built-up area under rule 5 (i) and Social & commercial infrastructure Rs. B,o4,o7g/- NOC has been issued b1, the specified officer on 23.1O.2025. een lefunded and NOC m Specified Officer has een obtained. 14 e built-up floor area is lying vacant, due to multipl actors including sunset datc of income tax, Cor-id-rg Reasons for demarcation of NPA pandemic and WFH facilily available to the units. 'f ve Non-Processing Area on lease to domesti IT/l'fES units rvho does not w,ish to set up as S its. 15 otal remaining office built p area 8,40,561.65 Sq.

mic and WFH facilily available to the units. 'f ve Non-Processing Area on lease to domesti IT/l'fES units rvho does not w,ish to set up as S its. 15 otal remaining office built p area 8,40,561.65 Sq. Mtr (Including GKS Co- Der.eloper) hethcr remain ing built-up rea fulfils the minimum It up area requirement as YIj,S r Rule 5 of SEZ Rules, oo6 76 t7 Purpose and usage of such demarcation of NPA o gir.e non-processing area on leasc to Domesti I'l /l'l'ES units. The follou,ing requisite documents have been submitted: Page 26 of 38 t. Duly filled application in the format prescribed vide Instruction No. tr5 dated o9.o4.2o24, for demarcation of proposed built-up Processing Area into Non- Processing Area and recommendation of DC, MEPZ. 4 'l-enIh

ii. Chartered Engineer Certificate dated o3.to.zoz5 ofShri Chaitanya Jee Srivastava, Chartered Engineer Membership No. M-r63947-6, towards calculation of taxes / duty to be refunded by the Developer. iii. 'No f)ues Certificate' issued by Specified Officer vide F.No. MEVZ- MSMozr/65/z I24-SEZ Chennai dated zz. ro.zoz5. ir,. Certificate of Specified Officer in prescribed format, confirming refund of duty as per provisions of Rule rrB of SEZ Rules, zoo6 and Instruction No. u5 dated c9.o4.2c24 dr.rly countersignature of DC, MEPZ. v. Checklist of Rule rrB in prescribed format, duly signed by Specified Officer and DC,MEPZ. r.i.

e rrB of SEZ Rules, zoo6 and Instruction No. u5 dated c9.o4.2c24 dr.rly countersignature of DC, MEPZ. v. Checklist of Rule rrB in prescribed format, duly signed by Specified Officer and DC,MEPZ. r.i. An Undertaking from the SEZ Developer to the effect that they shall pay the differential / short paid / non-paid duty / tax benefits, if so determined at a later date on being demanded by the department or any statutory authority as applicable under thc provisions w.r.t. dcmarcation of built-up area admeasuring to ro,123.98 Mtr into Non-processing arca for use by IT/ITES businesses as per Rule rrB of the SEZ (Fifth Amendment) Rule, zoz3. vii. Details of total Buildings / built-up area along $'ith built-up area already demarcated as Non Processing Area and built-up Processing Area proposed to be demarcated as Non Processing Area. Page 27 of 38 Recommendation by DC, MIJPZ: The proposal of M/s DLF Info City Chennai Limited, the Developer for demarcation of 10,123.98 sq.mtr. processing (built-up) area as Non-Processing Area in terms of Rule rr B of SEZ Rules.zoo6 read with Instruction No.u5 dated 9th April 2024, is recommended and forn'arded for consideration of BoA.

r. processing (built-up) area as Non-Processing Area in terms of Rule rr B of SEZ Rules.zoo6 read with Instruction No.u5 dated 9th April 2024, is recommended and forn'arded for consideration of BoA.

184.13(ii) Request of M/s Arliga Ecoworld lnfrastructure Private Iimited (formerly RMZ Flcoworld Infrastructure Pvt. Ltd.), llangalore, Developer, for demarcation of SEZ Processing, Built-up area (4o,r68.o5 sq.mtr.) as Non- Processing Area in tcrms of Rule rr tt of StrZ Rules zoo6 read rt'ith lnstruction No.r15 dated o9.o4.2o24- reg,. Jurisdictional SEZ: Madras EPZ (MEPZ) Facts of the Case: Particulars I)etails M/s Arliga I,lcou,orld Infrastructure Prt. l,td. formcrl RMZ Flcou'orld Infrastructure Pvt. Ltd.) Namc of Developer Address of SFIZ Sector of the SEZ Devarabeesanahaili and Bhoganahalli Villages, Varlhrrr I'lobli Karnataka Ban lole I1' ITES Formal Approval I)ate of Notificatior-r Total Notified land area (in Export 2c24-2025 ({ in crore) Hectares) grlzoo6-EPZ dated r5th June zoo6 28.09.2C)06, 18.03.2C)r1,19.12.2011, 25.07.2ot8 & o4.o7.zoz3 05.03.2o ro, 1o.415 r4688.68 F,2 Date operationalized 'I'otal Built up Area (in Square metels) 'Iotal Built-up area in Processing Area (in Square meters), as informed b1' the Developer. 11.11.2006 4(09192.46 (9 buildings) 27 483790 sll No. offloors 'l'otal built-up area (in Mr) 1B+ G+7 54303.53 :.t 1AB G+4th F'loor +8Zo.Z6 2B+G+7 53926.41 3B 3A G+4 11o36.58 3C rB+G 799.oo 3B+G+ 1r 111O54.9O Details of Built-up area in the SEZ 1B +G+ 2nd,3rd,sth to 7th, 9th &roth Floors 47nB.B4 4C Page 28 of 38 No.

G+4th F'loor +8Zo.Z6 2B+G+7 53926.41 3B 3A G+4 11o36.58 3C rB+G 799.oo 3B+G+ 1r 111O54.9O Details of Built-up area in the SEZ 1B +G+ 2nd,3rd,sth to 7th, 9th &roth Floors 47nB.B4 4C Page 28 of 38 No. of Units Building lTower I Block/Parcel 4AB

125462.44 B+G+ ro SA o 1 6 B 'fotal Building SA Description Area (in M"1 4or6B.o5 o 168.o Basement2+Basement3 +G+4th 1o 9th Floor Total area to be demarcated as Non-Processing Area (NPA) out of Built-up area (in Square meter) Total Balance Built-up Processing Area after demarcation (in Whether tax/dut1,' calculated has been made as per SEZ Rule rr (B)(5)? meter). 369024.41, Yes Whether the calculation sheet has mentioned the tax or duty bencfit originally availed for the built-up space to be demarcated as Non-Processing Area (NPA)? Yes If yes, above then u'hether repalrrnent has been made? Please mention the amount repaid? Whether the calculation sheet has included the original dutl' or tax benefit availed for creation of social or commercial infrastructure and othcr facility in the SFI,Z to be used by both SEZ processing and non-processing area? 1B+G+3rd 16 gttt Floors The Developer has paid and amount of {6,76, 69,7tt/- (Rupees Six crore seventy six lakh sixty nine thousand seven hundred eleven only') tonards tax/dutl cxemptions availed for the proposed area to be demarcated as NPA (built-up spacc) (Cop1' of challan enclosed Yes Earlier, on request ofthe Devcloper, the r2cth BoA held on 6th December zoz4, has granted approval for demarcation of 74598.o7 sq.mtr.

emarcated as NPA (built-up spacc) (Cop1' of challan enclosed Yes Earlier, on request ofthe Devcloper, the r2cth BoA held on 6th December zoz4, has granted approval for demarcation of 74598.o7 sq.mtr. built-up area as Non- Processing area, nhich rvas conveyed by DoC ride letter dated zoth Deccmbcr 2024. At that time, thc Developer has rcfundcd an amount of {2,4l,6;,oto/- vide challan No.NPAol dated zo. rz.zoz4 (Challan copy enclosed) tolr'ards the entire duty/tax exemptions availed for the common amenities viz., Internal road, common parking facilities, se\,age, drainage, compressor room, landscapes, gardens, utilities like generation and distribution of power including pouer back up, IIVAC facilit:ics, ETP, FITP. I.'urther, thc Dcvelopcr has confirmed that thel' har.e not availcd ant' duties/taxes/benefits for sctting up the facilities viz., food courts/hubs, Cafeterias, Gym, Health centers. Clubs, Sports Complex etc. Since the Developer refr"rnded thc cntirc du Page 29 of 38 tax exem tions availed for

or sctting up the facilities viz., food courts/hubs, Cafeterias, Gym, Health centers. Clubs, Sports Complex etc. Since the Developer refr"rnded thc cntirc du Page 29 of 38 tax exem tions availed for

Does the common infrastructure mentioned above inter-alia include internal roads, common parking facilities sewerage, drainage, food courts/hubs cafeteria. restaurants, canteen, gr''mnasium, catering area, health center, communitv center, club, sports complex compressor room, hospitals, landscapes. gardens, pedestrian lvalk s,a_v, foot over bridge, utilities like generation and distribution oI po\ver, including porver back up, IIVAC facilities, tsTP, !!'1-P, solar panel installed, compressor room, air conditioning and chiller plant, etc. If yes, then r'vhether repayment has been made of all tax/duty benefits availed on developing all these facilities? Please mention amount re-paid. Yes. The Developer has considered the duti,/tax exemptions availed attributable to the common infrastructure facilities while calculating the amount paid Yes Earlier, on request of the Developer, the 125th BoA held on 6th December zoz4, has granted approval for demarcation of 74SgB.o7 sq.mtr. built-up area as Non- Processing area, which was conveyed by DoC ride letter dated 26th [gssmlsl 2024. At that time, the Developer has refunded an amount of tz,4 r,61roto f - vide chalian No.

sq.mtr. built-up area as Non- Processing area, which was conveyed by DoC ride letter dated 26th [gssmlsl 2024. At that time, the Developer has refunded an amount of tz,4 r,61roto f - vide chalian No. NPAot dated zo.rz.zoz4 (Challan copy enclosed) ton'ards the entire duty/tax exemptions availed for the common amenities Whether the area to be demarcated as N PA is included to be strictly used for IT/ITES Units, any in terms of SEZ Rules t1 (BXz)? Yes Whether the demarcation is proposed for complete floor as per SEZ Rule rr(BXg)? Yes Whether compliance to SEZ Rule rr (BX9) has been made regarding "no tax bencfits" shall be available creating the common amenities, the present proposal does not involvc a ent of the same. Page 30 of 38 Yes

for operation maintenance of infrastructure? and common Whether appropriate access control mechanism is in place of screen movement of goods or persons betw.cen processing area and non processing area in order to rule out any' probable diversion of duty free goods from processing area and non- IOCCSSl arca? Whether as a result of tht: proposed demarcation, the condition of maintaining minimum built-up area requirement in compliance to SEZ Rule t t (B)(7) is adhered to Reason for demarcation of built-up area as NPA Purpose and usage of such demarcation The developer has mentioned that they will maintain the appropriate access control mechanisms to ensure adequate screening of movement of persons as well as goods in SEZ premise for the SEZ unit and the businesses engagcd in IT/ITI1S sen.ices in thc proposed non processing areas. Yes.

hanisms to ensure adequate screening of movement of persons as well as goods in SEZ premise for the SEZ unit and the businesses engagcd in IT/ITI1S sen.ices in thc proposed non processing areas. Yes. The SEZ is coming under Categon- 'A' CiR' and the minimum built-up area required for Category 'A' is So,ooo sq.mtr. After demarcation of the proposed built-up area, the remaining built-up area in the SEZ shall be 969o24.4t sq.mtr., and hence fulfills the condition. The Developer stated that there is no demand for space from SEZ units due to multiple factors likc implementation of Sunset clause, Cor.id t9 pandemic, introduction of nork from home facilitl, to the IT units and major portion of the built-up area in Building 5 A isl vacant since lo To allot the same to non-SEZ units 'the follow.ing rcquisite documents have been submitted i. Duly filled application in the format prescribed vide Instruction No. rr5 dated o9.o4.2o24, for demarcation of proposed built-up Processing Area into Non- Processing Area and recommendation of DC, CSEZ. ii. Chartered Engineer Certificate dated 14.ro.zoz5 ofShri R. Arunkumar, Chartered Engineer Membership No. F-1115o8-8, towards calculation of taxes / duty to be refundcd by thc Devcloper. iii. 'No Dues Certificate' issued by Specified Officer vide Ir.No. KA:o6:o6:RMZ SEZ:r dated o4.rr.zoz5. iv. Certificate of Specified Officer in prescribed format, confirming refund of dut1 as per provisions of Rule trB of SEZ Rules, zoo6 and Instruction No. rr5 dated 09.o4.2024 duly countersignature of DC, CSEZ. v.

te of Specified Officer in prescribed format, confirming refund of dut1 as per provisions of Rule trB of SEZ Rules, zoo6 and Instruction No. rr5 dated 09.o4.2024 duly countersignature of DC, CSEZ. v. Checldist of Rule rrB in prescribed format, duly signed by Specified Officer and DC, CSEZ. r.i. An Undertaking from the SEZ Developer to the effect that they shall pay the differential / short paid / non-paid dulv / tax benefits, if so determined at a later date on being demanded by the department or any statutory authority as Page 31 of 38

\11. applicable under the pro\risions ^,'.r.t. demarcation of built-up area admeasuring to 40,168.05 Mtr into Non-processing area for usc bv IT/ITES businesses as per Rule rrB of the S],lZ (Fifth Arnendrnent) l(ule, zoz3. Details of total Buildings / built-up area along r,vith built-up area alread1,. demarcated as Non Processing Area and built-up Processing Area proposed to be demarcated as Non Processing Area. Recommendation by DC, CSEZ: The proposal of M/s Arliga Ecoworld Infrastructure prt. Ltd., thc Developcr for demarcation of 4o168.o5 sq.mtr'. built-up area as Non-Processing Area in terms of Rule 11 B of SFIZ Rules.zoo6 read with Instruction No.rr5 dated 9th April zoz4, is recommended and font arded for consideration of BoA. Page 32 of 38

built-up area as Non-Processing Area in terms of Rule 11 B of SFIZ Rules.zoo6 read with Instruction No.rr5 dated 9th April zoz4, is recommended and font arded for consideration of BoA. Page 32 of 38

134.r3(iii) Request of M/s. Avance Technohub Pvt. f,td, Co-Developer for M/s. Phoenix Infocity Pvt. Ltd, ITIITES at Survey No. 3() (p), S+(p), tS (p) and 38 (P), Gachitrowli Village, Scrilingampally Mandal, Ilyderabad Telangana for demarcation of NPA undcr Rule r r B of Sl.l,Z Rules - Rcg. Jurisdictional SEZ - Visakhapatnam SEZ (VSEZ) Facts of the case: Particulars Details N o 1 Name and address of the Developer: M/s Phoenix Infocity Private Limited Survey No. 3o(P)J4(P),35(P)&S8(P), Gachibou,li Ilagc, Serilingam pal Iv Mandal, H d bad oooB I 'l cI'a Letter of Approval No Formal Approval No: F.z/5t/zoo6-SEZ Dt. 2r,r October, zozo &Dt. of Co-Develo l' Formal Approval No. F .zl 5rlzoo6lEPz, Dt. 16th June, zoo6 &Dt. of Develo 2 3 Date of Notification: F.No.F.z/5r/zo06-EPZ, Dt. rrth A st, 2006 Name of the sector of SEZ for n'hich approval has been ITlITES lYen Total Notified Area of Special Economic 1o I-lectares 7,one in Hectare 4 5 6 a) Total Area of Co-Developer -M/s Ar.ance Tcchnohub I'}rt. Ltd. Processing area :1.o4 Hectares Non- Processing area: Nil b) Total Area of Developer- Phoenix Infocity Private Limited Processing Area: 10 I Iectares Non- Processing area: Nil Details of Built-u area: Tower BIIA (in . Mtrs. II-A z6 6 B.

ocessing area: Nil b) Total Area of Developer- Phoenix Infocity Private Limited Processing Area: 10 I Iectares Non- Processing area: Nil Details of Built-u area: Tower BIIA (in . Mtrs. II-A z6 6 B. 8 I i-r l] o 8 26 BrB. 7 I{-:l 77,234.t3 H-4 69,:oB.6z Name and address of the Co-Developer: M/s Avance Technohub Private Limited Avance Business Hub, Sun'e1, No. So (P), S+(P), gS (P) and 3B (P), Gachibor,r,li Village, Serilingampally Mandal, H derabad - oo oB1 (i) No. of towers with built up area of each to$,er in (Sq.Mtrs) PaBe 33 of 38 Letter of Approval No. I I-2

91,327.67 4B,1o9.Bo H- 40,065.o4 H-B 30,995.8r I t- 1,38,179.15 'fotal I 6 5, 9,4t7 36 S . Mtrs Total Built up area in Processing Area - 5,11,6o5.7r Sq.Mtrs. Non-Processing Area - 67,Btr.65 Sq.Mtrs (a) Ho7 Building: 20,225.36 Sq. Mtrs vide BoA letter No. F.z/5r-zoo6-SEZ Dl. 25.06.2025. (b) Hog Building: 4Z,SBB.zg Sq. Mtrs r.ide BoA letter No. F.z 1 2oo6-b-,1'Z l)t. l6.o .202 B o 'Iotal No. of Floors in the building u,herein demarcation of NPA is proposed 'fotal rr F'loors (r Basement +rGF+ z Parking floors+7 Office floors 'fower-fIo No. liloor Built-up area ln .Mtrs. llasemr:nt-t 1 I,A 15,455.74 er 2 Ground Floor 6, 2 Level r 11.82 4 l.evel z 6 1 8.11 Level 3 6 I 1.18 6 Level 4 6,r4t.rB Level 5 6,t 1.1B B 6 I 1.18 Level 7 6 I 1.18 1() Level I 6 14r.r8 11 Level 9 6 r,18 Terrace 6s.zB 'ro't'AL 77,234.13 'l'otal Built up area Proposed for demarcation of NPA for setting up of Non 'l'otal IIUA - r8,42o.47 Sq.

1.18 Level 7 6 I 1.18 1() Level I 6 14r.r8 11 Level 9 6 r,18 Terrace 6s.zB 'ro't'AL 77,234.13 'l'otal Built up area Proposed for demarcation of NPA for setting up of Non 'l'otal IIUA - r8,42o.47 Sq. Mtrs. Office BUA- 12,2B2.36Sq.Mtrs. Parking BUA- 6,r38.r rSq.Mtrs. SEZ TI' I'lES units. 1(] 11 Ho^, many floors are proposcd for demarcation of NPA (ii) 'l'otal ISuilt up area (s .Mtrs) I t-6 I]-6A 3 Floors [z Office floors at Level 8 & 9 and r Parking floor at Level zl Page 34 of 38 Level 6

fol setting up of Non SFIZ ITIITES Units Whether Dury* benefits and Tax exemptions availed has been refunded and NOC from Specified Officer has been obtained. Reasons for demarcation of NPA Total rcmaining Built- Up Area (in Sq.Mtrs) Whether remaining built-up area fulfils the minimum built up area requirement as per Rule 5 of SEZ 4,95,185.24 Sq.Mtrs. (Offi ce area 2,BS,g1o.4S+ 2,o7,27 4.79 Parking/Common area) Yes. Remaining built up area after approval of proposed demarcation is 4,93,185.24 Sq. Mtrs. which is more than So% of total requirement of SEZ BUA. t2 Total Dulv benefits and Tax exemption availed on the built area proposed to be demarcated as NPA, as per Chartered Engineers Certificate (in Rupees Crore) 13 74 Under Rule trB (SXi): Paid back duty benefits availed for proposed NPA Office floors of l,evel B & level 9 and Parking Floor of I-evel z of an Area of r8,42o.47 Sq. Mtrs and dut] paid is Rs.

e) 13 74 Under Rule trB (SXi): Paid back duty benefits availed for proposed NPA Office floors of l,evel B & level 9 and Parking Floor of I-evel z of an Area of r8,42o.47 Sq. Mtrs and dut] paid is Rs. 4,,6434,7501-. Under Rule trB(SXii): Paid back duty benefits Rs.6,22,9o,9o5 taken for common building centric infrastructure and facilities of Ho3 such as Lifts, HVAC System, Chiller plant, DG Sets, BMS Electrical Equipment's etc and paid I{s. troirtor6tgf - on common areas of 4,169.52 Sq. Mtrs such as MEP, Ramps and staircases used for SEZ and Non -SEZ units. Total tax paid for common senices Rs.7z,Bot,Sz4l- Total duty benefit paid under rule rrB(S) (i) & (ii) Rs.tt.-gz36,zg4 f - Note: Already paid duty benefits taken on General Development of common facilities of the entire SEZ Campus such as roads, drainage, landscape, lighting of Rs. 6,89,25,282/- demarcation in request of NPA I{o7 building and approved by BOA vide letter No. Yes, refunded an amount of Rs. rr,92,36,2541- anrl obtained NOC from Specified Officer. Recently we have been able to secure client(s) interested in non-SEZ space within our building. Hence, we har.e decided to convert the SEZ area to non SEZ area under Rule rrB - conversion of I,'.2 . o6.20 1 2006-5F.7,2 rocessln area NPA PA arca to non- rocessin 15 t6 Rules Page 35 of 38 2006.

Hence, we har.e decided to convert the SEZ area to non SEZ area under Rule rrB - conversion of I,'.2 . o6.20 1 2006-5F.7,2 rocessln area NPA PA arca to non- rocessin 15 t6 Rules Page 35 of 38 2006.

t7 Purpose and usage of such demarcation of NPA 'l'o let out to Non SEZ IT / ITES units 'the following requisite documents have been submitted: i. Duly filled application in the format prescribed vide Instruction No. u5 dated 09.o4.2024, for demarcation of proposed built-up Processing Area into Non-Processing Area and recommendation of DC, VSEZ. ii. Chartered Engineer Certificate dated zr.o8.zoz5 of Shri M.L. Srinivasa Rao, Chartered Engineer along r.r'ith Chartered Accountant Certificate dated 1o.o9.2o25 Membership No. 220967, tou'ards calculation of taxes / duty to be refunded by the Developer. iii 'No Dues Certificate' issued by Specified Officer vide I,-.No. Avance Technohab/Phoenix Infocity/o3/Rule trB I zoz4-25 dated r5.o9.zoz5. iv. Ceftificate of Specified Officer in prescribed format, confirming refund of duty as per provisions of Rule rrB ofSEZ Rules, zoo6 and Instruction No. r15 dated o9.o4.2o24 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 Developer to the effect that they shall pay the differential / short paid / non-paid duty / tax benefits, if 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 rB,4zo.47 Sq. Mtrs.

efits, if 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 rB,4zo.47 Sq. Mtrs. into Non-Processing Area for use by IT/ITES businesses as per Rule tlBof the SEZ Rule. vii. Details of total Buildings / built-up area along ,!'ith built-up area already demarcated as Non Proccssing Area and built-up Processing Area proposed to be demarcated as Non Processing Area Clarification subrnitted by VSEZ in respect of processing area and non-processing after proposed demarcation : 'l'he total built up area of SEZ is S,Zg,4t736 Sq.Mtrs rvhich includes(office area - 346188.83 Sq.Mtrs + parking - 2,83,228.53 Sq. Mtrs of total ro Toners Previously BoA approved NPA is - 67,8tt.65 Sq.Mtrs of Tower II7& H9 u'herein (Office area - 47,996.02 + parking area tg,B15.6g Sq.Mtrs), balance remaining PA in SEZ is S,11,6oS.Z1Sq.Mtrs (Office area 2,g9 rg2.B7 + parking area - z,t3,4tz.g). Nou', Proposcd NPA Area is r9,4zo.47 Sq.Mtrs (Office BUA- tz,z8z36 Sq.Mtrs + Parking 6,r3B.rt Sq. Mtrs) balance remaining areas in SEZ is 4,93,185.24 Sq. Mtrs (Office area - 2,85,910.45 + Parking Area - 2,o7,274.79) and meeting the minimum BUA area for Tier r Cities. a Page 35 of 38

6,r3B.rt Sq. Mtrs) balance remaining areas in SEZ is 4,93,185.24 Sq. Mtrs (Office area - 2,85,910.45 + Parking Area - 2,o7,274.79) and meeting the minimum BUA area for Tier r Cities. a Page 35 of 38

a As clarification sought, it satisfies the minimum built up area (5o%) required to be in SEZ i.e. z,89,7o8.68 Sq.Mtrs (So% of 5,19,417.6 Sq.Mtrs) as per I nstructionno.lr5 read u'ith issue no.4 . If the OfficeArea of SEZisonly considered as PA the minimum built up area to be maintained is r,73,o94.4r Sq. Mtrs (5o% of 346t8ti.B3 Sq.Mtrs). At present, thc proposed NPA if approved, thc remaining office area would be 285910.45 Sq. Mtrs, which is more than the area to be maintained. Break Up of area may be seen below,: Tower wise Built-u arcas Tower Office arca Parking, area In Sq Mtrs. Total (I) (ir) (iii)=(i)+ (ii) HrA 17,63o.9o 9,o47.68 z6,618.sB Ilrll 1B 22o.25 16 o2. Bo 4s,533.9r t2,479.64 3o,699.89 FI oz Ho3 ro,4r5.87 26,8t8.67 31,7OO.22 77,234.73 fIo4 41,o58.o6 28,25o.S6 69,3o8.62 Ito6 I16A 52;363.4o 29,534.48 39964.q 18,s7s.32 9r,327.67 4B,ro9.Bo I1lc-7 23,593.92 t6,47 r.72 40,065.o4 I Ioil II99_ _ 'fotal 1t.533.13 Bg,grz.g8 12,462.68 30,995.81 A 54,86r.17 138,179.15 346,r88. 8B 233,228. 53 579,4r7.3 6 'fotal Non processing, area including present request for IIo3 Iluilding FIoT Building-Non proccssing area approved vide lettcr no. 129.10 (ii) dated 23-o6-2025 2cJ,223 In Sq Mtrs. 20,223 Page 37 of 38

tal Non processing, area including present request for IIo3 Iluilding FIoT Building-Non proccssing area approved vide lettcr no. 129.10 (ii) dated 23-o6-2025 2cJ,223 In Sq Mtrs. 20,223 Page 37 of 38

Ho7 building -parking area- menitioned in the request but not inlcuded in the roval letter Remai BUA Recommendation by DC, Visakhapatnam SIiZ:- Request of Co- Developer M/s. Avance Technohub Prrt. Ltd for demarcation of Non Processing Area to an area of t9,4zo.47 Sq. Mtrs of Ho3 Building at Level B & Level 9 (Office Floors 12,282A6 sq. mtrs) and Ler,el z (Parking floor 6,138.rr sq. mtrs) is recommended and fonvarded for consideration of BoA. Ho9 building-Office area -Non processing area approved vide letter no t3t.6.(iv) dated r6-9-zoz5 IIog building-parking area -Non processing area approved vide letter no: t3t.6.(iv) dated r6-9-zoz5 19,816 19,816 Add: Present NPA request submitted to l3OA-llo3 buildi ce area - Add: Present NPA request submitted to I3OA-Ho3 building- Parking area - t2,282 12,282 6,138 6,r38 6o,278 Total Non processing area 25,954 86,232 % of NPA to the'I'otal ItLlA of the SEZ C- tsl A t5o/o 28S,9ro 493,185 Page 38 of 38 B t7o/o