IN FORCE SEZ / EOU / FTWZ

Minutes of the 105th meeting of the BoA for SEZs held on 29.07.2021

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No. K-43014(22)/9/2021-SEZ Government of India Ministry of Commerce and Industry Department of Commerce

(SEZ Section): Udyog Bhawan, New Delhi Dated the 3" August, 2021

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OFFICE MEMORANDUM

Subject: Minutes of the 105" Meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs) held on 29" July, 2021 at 4.00 P.M -reg.

Please find enclosed herewith Minutes of the 105" meeting of the Board of Approval for SEZs held on 29" July, 2021 under the Chairmanship of Shri B.V.R. Subrahmanyam, Secretary, Department of Commerce for information and necessary action.

The Development Commissioners are requested to kindly take necessary action on the directions of BoA requiring follow up action on their part. | ppgsn {Ashish Kumar Sinha) Under Secretary to the Government of India Tel: 2306 2496 Email: ashishprakash.sinha@nic.in

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

ew 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.

| 8. Ministry of Science and Technology, Sc “G’ & Head (TDT), Technology Bhavan, Mehrauli Road, New Delhi. (Telefax: 26862512)
, 9, Joint Secretary, Department of Biotechnology, Ministry of Science and Technology, 7" Floor, | Block 2, CGO Complex, Lodhi Road, New Delhi - 110 003. | 10. Additional Secretary and Development Commissioner (Micro, Small and Medium Enterprises Scale Industry), Room No. 701, NirmanBhavan, New Delhi (Fax: 23062315).
: 11. Secretary, Department of Electronics & Information Technology, Electronics Niketan, 6, CGO Complex, New Dethi. (Fax: 24363101)
- 12, Joint Secretary (IS-D, Ministry of Home Affairs, North Block, New Delhi (Fax: 23092569)
- 13, Joint Secretary (C&W), Ministry of Defence, Fax: 23015444, South Block, New Delhi.
1. Joint Secretary, Ministry of Environment and Forests, Pariyavaran Bhavan, CGO Complex, New Delhi — 110003 (Pax: 24363577)

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Joint Secretary & Legislative Counsel, Legislative Department, M/o Law & Justice, A-Wing, ShastriBhavan, New Delhi, (Tel: 23387095).
Department of Legal Affairs (Shri Hemant Kumar, Assistant Legal Adviser), M/o Law & Justice, New Delhi.
Secretary, Department of Chemicals & Petrochemicals,ShastriBhawan, New Delhi
Joint Secretary, Ministry of Overseas Indian Affairs, Akbar Bhawan, Chanakyapuri, New Delhi, (Fax: 24674140)
Secretary, Department of Chemicals & Petrochemicals,ShastriBhawan, New Delhi
Joint Secretary, Ministry of Overseas Indian Affairs, Akbar Bhawan, Chanakyapuri, New Delhi, (Fax: 24674140)
Chief Planner, Department of Urban Affairs, Town Country Planning Organisation, VikasBhavan (E-Block), IP. Estate, New Delhi. (Fax: 23073678/23379197)
Director General, Director General of Foreign Trade, Department of Commerce, UdyogBhavan, New Delhi.
Director General, Export Promotion Council for EOUs/SEZs, 8G, 8" Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi — 110 001 (Fax: 223329770)
Dr.RupaChanda, Professor, Indian Institute of Management, Bangalore, Bennerghata Road, Bangalore, Karnataka
Development Commissioner, Noida Special Economic Zone, Noida. 24, Development Commissioner, Kandla Special Economic Zone, Gandhidham.

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

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26, Development Commissioner, SEEPZ, Special Economic Zone, Mumbai.

Development 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. 31. Development Commissioner, Mundra Special Economic Zone, 4® Floor, C Wing, Port Users Building, Mundra (Kutch) Gujarat.
Development Commissioner, Dahej Special Economic Zone, Fadia Chambers, Ashram Road, Ahmedabad, Gujarat

Special Economic Zone, 4® Floor, C Wing, Port Users Building, Mundra (Kutch) Gujarat.

Development Commissioner, Dahej Special Economic Zone, Fadia Chambers, Ashram Road, Ahmedabad, Gujarat
Development Commissioner, Navi Mumbai Special Economic Zone, SEEPZ Service Center, Central Road, Andheri (East), Mumbai — 400 096
Development Commissioner, Sterling Special Economic Zone, Sandesara Estate, AtladraPadra Road, Vadodara - 398012
Development Commissioner, Andhra Pradesh Special Economic Zone, UdyogBhawan, 9° Floor, Siripuram, Visakhapatnam — 3
Development Commissioner, Reliance Jamnagar Special Economic Zone, Jamnagar, Gujarat
Development Commissioner, Surat Special Economic Zone, Surat, Gujarat
Development Commissioner, Mihan Special Economic Zone, Nagpur, Maharashtra 39, Development Commissioner, Sricity Special Economic Zone, Andhra Pradesh.
Development Commissioner, Mangalore Special Economic Zone, Mangalore.

41.Government of Andhra Pradesh, Principal Secretary and CIP, Industries and Commerce Department, A.P. Secretariat, Hyderabad — 500022. (Fax: 040-23452895).

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

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

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

. 43.Government of Karnataka, Principal Secretary, Commerce and Industry Department, ; VikasSaudha, Bangalore — 560001. (Fax: 080-22259870) | 44, Government of Maharashtra, Principal Secretary (Industries), Energy and Labour Department, | Mumbai —~ 400 032. 45. Government of Gujarat, Principal Secretary, Industries and Mines Department Sardar Patel Bhawan, Block No. 5, 3rd Floor, Gandhinagar — 382010 (Fax: 079-23250844).

Government of West Bengal, Principal Secretary, (Commerce and Industry), IP Branch (4° Floor), SEZ Section, 4, Abanindranath Tagore Sarani (Camac Street) Kolkata — 700 016

: 47. Government of Tamil Nadu, Principal Secretary (Industries), Fort St. George, Chennai — , 600009 (Fax: 044-25370822). : 48. Government of Kerala, Principal Secretary (Industries), Government Secretariat, Trivandrum — 695001 (Fax: 0471-2333017).

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49, Government of Haryana, Financial Commissioner and Principal Secretary), Department of Industries, Haryana Civil Secretariat, Chandigarh (Fax: 0172-2740526).

Government of Rajasthan, Principal Secretary (Industries), Secretariat Campus, Bhagwan Das Road, Jaipur — 302005 (0141-2227788).

es, Haryana Civil Secretariat, Chandigarh (Fax: 0172-2740526).

Government of Rajasthan, Principal Secretary (Industries), Secretariat Campus, Bhagwan Das Road, Jaipur — 302005 (0141-2227788).
Government of Uttar Pradesh, Principal Secretary, (Industries), Lal Bahadur Shastri Bhawan, Lucknow ~ 226001 (Fax: 0522-2238255).

52.Government of Punjab, Principal Secretary Department of Industry & Commerce UdyogBhawan), Sector -17, Chandigarh- 160017.
1. Government of Puducherry, Secretary, Department of Industries, Chief Secretariat, Puducherry. 54. Government of Odisha, Principal Secretary (Industries), Odisha Secretariat, Bhubaneshwar — 751001 (Fax: 0671-536819/2406299),
1. BhopalGovernment(Fax: of0755-2559974) Madhya Pradesh, Chief Secretary, (Commerce. and Industry), VallabhBhavan,

Government of Uttarakhand, Principal Secretary, (Industries), No. 4, Subhash Road, Secretariat, Dehradun, Uttarakhand
Government of Jharkhand (Secretary), Department of Industries Nepal House, Doranda, Ranchi — 834002.
Union Territory of Daman and Diu and Dadra Nagar Haveli, Secretary (Industries), Department of Industries, Secretariat, Moti Daman — 396220 (Fax: 0260-2230775).
Government of Nagaland, Principal Secretary, Department of Industries and Commerce), Kohima, Nagaland.
Government of Chattishgarh, Commissioner-cum-Secretary Industries, Directorate of Industries, LIC Building Campus, 2™ Floor, Pandri, Raipur, Chhattisgarh (Fax: 0771-2583651).

Copy to: PPS to CS / Consultant to AS (SK) / PPS to JS (AK) PPS to DS (SNS).

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

Copy to: PPS to CS / Consultant to AS (SK) / PPS to JS (AK) PPS to DS (SNS).

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Minutes of the 105" meeting of the Board of Approval for SEZs held on 29" July, 2021 The One Hundred and Fifth (105") meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs) was held on 29" July, 2021 under the chairmanship of Shri B.V.R Subrahmanyam, Secretary, Department of Commerce, at 4.00 P.M. in Room No. 47, Udyog Bhawan, New Delhi. The list of participants is annexed (Annexure-1).

105.1 Ratification of the minutes of the 104" meeting of the Board of Approval held on 28.05.2021.

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The Board, ratified the minutes of the 104"meeting of the BoA held on 28 May, 2021.

105.2 Request for extension of validity of formal approval of developer (two proposals)

105.2(i) Request of M/s. Mikade Realtors Pvt. Ltd. for further extension of the validity of formal approval, granted for setting up of ITATES SEZ at Village Behrampur, Gurgaon (Haryana) beyond 29.10.2021.

The Board, after deliberations, approved extension of the validity of formal approval up to 29" October, 2022.

105.2(ii) Proposal of M/s State Industries Promotion Corporation of Tamil Nadu Ltd. (SIPCOT) Industrial Park, Bargur for extension of validity of LoA in respect of Multi Sector SEZ for granite processing at Bargur, Uthangarai & Pochampalli Taluk, Krishnagiri District, Tamil Nadu,

March, The[2022.] Board, after deliberations, approved extension of the validity of formal approval up to 10"

105.2(iii) It was noted that the agenda item pertained to the request for extension of validity of LoA of a unit and was inadvertently listed under the current section. The same has been accordingly placed under the relevant heading as item no. 105.3(iv).

105.3 Request for extension of LoA of the units (four proposals)

105.3(i) Request of M/s. Knitpro International (Unit-II) in Mahindra World City (Jaipur) Ltd. Multiproduct SEZ at Village- Kalwara, Tehsil-Sanganer, Jaipur (Rajasthan) for third extension of Letter of Approval (LOA) for a further period of one year i.e. upto 07.03.2022.

The Board, after deliberations, approved extension of the validity of LoA up to 7" March, 2022.

105.3(ii) Request of M/s Shankar Soya Concepts in Indore SEZ for extension of LoA beyond 30.06.2021 for a further period up to 29.11.2021.

The Board, after deliberations, approved extension of the validity ofLoA up to 29" November, 2021. \ Nyse

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105.3 (iii) Request of M/s. CTR Manufacturing Industries Ltd. located at Plot No. AL 25 & AL 26, Five Star Industrial Area, Shendra, Aurangabad for extension of validity period of LoA for setting up SEZ unit beyond four years up to 18.07.2022.

The Board, after deliberations, approved extension ofthe validity ofLoA up to 18" July, 2022.

105.3(iv) Request of M/s. Nissi Engineering Solutions Pvt. Ltd, a unit in AMRL Hi Tech City Ltd. Multi Product SEZ, Nanguneri, Tirunelveli District, Tamil Nadu for extension of Letter of Approval (LOA) from 01,08.2021 te 31.07.2022.

The Board, after deliberations, approved extension ofthe validity of LoA up to 31* July, 2022.

105.4 Change of name, shareholding pattern, merger/demerger ete. (seven proposals)

105.4(i) Request for change of name by M/s. Media Systems India Soft Solutions Pvt. Ltd., a Codeveloper in Infoparks Kerala SEZ, Brahmapuram PO, Puthencruz, Ernakulam District, Kerala from M/s Media Systems India Soft Solutions Private Limited to M/s Sunya Ek Cyber Park Private Limited. The Board, after deliberations, approved the proposal for change of name from M/s Media Systems India Soft Solutions Private Limited to M/s Sunya Ek Cyber Park Private Limited with the following conditions:-

i. Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered co-developer entity;
ii, Fulfillment of all eligibility criteria applicable to co-developer, including security clearances etc., by the altered co-developer entity and its constituents;
ii. Applicability of and compliance with all relevant rules of Revenue/Company A ffairs/SEBI etc., which regulate issues like capital gains, equity change, transfer, taxability etc.
iv. Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority,

ting to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority,

v. The Assessing Officer shall have the right to assess the taxability of the gain/loss arising out of the transfer of equity or merger, demerger, amalgamation, transfer and ownerships etc. as may be applicable and eligibility for deduction under relevant sections of the Income Tax Act, 1961.
vi. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable.
vii. The co-developer shall furnish details of PAN and jurisdictional assessing officer of the codeveloper to CBDT.

105.4(ii) Request of M/s Bayline Infocity Limited, developer for taking on record the change of shareholding pattern and the appointment of new Directors of the Developer.

The Board noted that the matter was deferred by the Board earlier in its 102" and 104" meetings held on 06.01.2021 and 28.05.2021 respectively as the individual investors had raised an objection to the proposed change in shareholding pattern and filed a petition before the NCLT, Chennai Bench challenging the same. The matter was sub-judice. Now, vide NCLT order dated 11.06.2021, the petition stands dismissed as withdrawn. \ a Nia

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led a petition before the NCLT, Chennai Bench challenging the same. The matter was sub-judice. Now, vide NCLT order dated 11.06.2021, the petition stands dismissed as withdrawn. \ a Nia

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The Board, after deliberations, approved the proposal for change of shareholding pattern and for the appointment of new Directors in the Board subject to approval by relevant statutory body and legal compliances with the following conditions:-

i. Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered developer entity;
ii, Fulfilment of all eligibility criteria applicable to developer, including security clearances ete.
lil. by the altered developer entity and its constituents; Applicability of and compliance with all relevant rules of Revenue/Company Affairs/SEBI
iv. etc., which regulate issues like capital gains, equity change, transfer, taxability ete. Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority.
v. The Assessing Officer shall have the right to assess the taxability of the gain/loss arising out of the transfer of equity or merger, demerger, amalgamation, transfer and ownerships etc. as may be applicable and eligibility for deduction under relevant sections of the Income Tax Act, 1961.
vi. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable.

for deduction under relevant sections of the Income Tax Act, 1961.

vi. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable.
vii. The developer shall furnish details of PAN and jurisdictional assessing officer of the developer to CBDT.

105.4(iii) Proposal of M/s. Candor Kolkata One Hi-Tech Structures Pvt. Ltd., co-developer of M/s Gurgaon Infospace Limited IT/ITES SEZ at Village Dundahera, Sector — 21, Gurugram (Haryana) for change in shareholding pattern of the company.

The Board, after deliberations, approved the proposal for change in shareholding pattern of the company subject to approval by relevant statutory body with the following conditions:-

i, Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered co-developer entity;
| i. Fulfilment of all eligibility criteria applicable to co-developer, including security clearances ete., by the altered co-developer entity and its constituents;
iii. | Applicability of and compliance with all relevant rules of Revenue/Company Affairs/SEBI

oper, including security clearances ete., by the altered co-developer entity and its constituents;

iii. | Applicability of and compliance with all relevant rules of Revenue/Company Affairs/SEBI
| etc., which regulate issues like capital gains, equity change, transfer, taxability etc. | iv. Full financial details relating to change in equity/merger, demerger, amalgamation or transfer | Revenuein ownershipand toetc. the jurisdictionalshall be furnished Authority.immediately to Member (IT), CBDT, Department of : v. The Assessing Officer shall have the right to assess the taxability of the gain/loss arising out of : the transfer of equity or merger, demerger, amalgamation, transfer and ownerships etc. as may | be1961.applicable and eligibility for deduction under relevant sections of the Income Tax Act, vi. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable.
| vii. The co-developer shall furnish details of PAN and jurisdictional assessing officer of the codeveloper to CBDT.
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105.4(iv) Request of M/s. Anomalous Infra Private Limited (co-developer) at Arshiya LimitedFTWZ, Panvel, Raigad for change in shareholding pattern of the company.

The Board, after deliberations, approved the proposal for change in shareholding pattern of the company subject to approval by relevant statutory body with the following conditions:-

i. Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered co-developer entity;
i. Fulfilment of all eligibility criteria applicable to co-developer, including security clearances etc., by the altered co-developer entity and its constituents;
iii. Applicability of and compliance with all relevant rules of Revenue/Company Affairs/SEBI etc., which regulate issues like capital gains, equity change, transfer, taxability etc.
\v. Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority.
v. The Assessing Officer shail have the right to assess the taxability of the gain/loss arising out of the transfer of equity or merger, demerger, amalgamation, transfer and ownerships etc. as may be applicable and eligibility for deduction under relevant sections of the Income Tax Act, 1961.
vi. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable.

for deduction under relevant sections of the Income Tax Act, 1961.

vi. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable.
vii. The co-developer shall furnish details of PAN and jurisdictional assessing officer of the codeveloper to CBDT.

105.4(v) Proposal of M/s. Seaview Developers Pvt. Lid., Developer of IT/TTES SEZ at Plot No. 20 & 21, Sector-135, Noida (U.P.) for approval of proposed changes in shareholding pattern of the company.

The Board, after deliberations, approved the proposal for change of shareholding pattern of the company subject to approval by relevant statutory body with the following conditions:-

i. Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered developer entity;

ii, Fulfilment of all eligibility criteria applicable to developer, including security clearances etc. by the altered developer entity and its constituents;
iii, | Applicability of and compliance with all relevant rules of Revenue/Company Affairs/SEBI etc., which regulate issues like capital gains, equity change, transfer, taxability etc.
iv. Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority.

ting to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority.

v. The Assessing Officer shall have the right to assess the taxability of the gain/loss arising out of the transfer of equity or merger, demerger, amalgamation, transfer and ownerships etc. as may be applicable and eligibility for deduction under relevant sections of the Income Tax Act, 1961,

vi. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable.
vii, The developer shall furnish details of PAN and jurisdictional assessing officer of the developer to CBDT.

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_ 105.4(vi) Proposal of M/s. Sak Synergy Realty Private Limited, Co-developer of ASF Insignia SEZ Private Limited ITATES SEZ at Village Gwal Pahari, Gurugram (Haryana) for change in shareholding pattern of the company.

The Board, after deliberations, approved the proposal for change in shareholding pattern of the company subject to approval by relevant statutory body with the following conditions:-

i. Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered co-developer entity;
ii. Fulfilment of all eligibility criteria applicable to co-developer, including security clearances etc., by the altered co-developer entity and its constituents;
ii. | Applicability of and compliance with all relevant rules of Revenue/Company A ffairs/SEBI etc., which regulate issues like capital gains, equity change, transfer, taxability etc.
: iv. Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority.
v. The Assessing Officer shall have the right to assess the taxability of the gain/loss arising out of the transfer of equity or merger, demerger, amalgamation, transfer and ownerships etc. as may
a be applicable and eligibility for deduction under relevant sections of the Income Tax Act, 1961,
- vi. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable.

r deduction under relevant sections of the Income Tax Act, 1961,

vi. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable.
vii. The co-developer shall furnish details developer[to][CBDT.] ofPAN and jurisdictional assessing officer of the co-

105.4(vii) Request of M/s. Candor Gurgaon One Realty Projects Pvt. Ltd., Developer of IT/ITES SEZ at Village-Tikri, Sector-48, Gurugram (Haryana) for approval of proposed changes in shareholding pattern of the company.

The Board, after deliberations, approved the proposal for change of shareholding pattern of the company subject to approval by relevant statutory body with the following conditions:-

i. Seamless continuity ofthe SEZ activities with unaltered responsibilities and obligations for the altered developer entity;
ii. Fulfilment of all eligibility criteria applicable to developer, including security clearances etc. by the altered developer entity and its constituents;
iii. Applicability of and compliance with all relevant rules of Revenue/Company A ffairs/SEBI etc., which regulate issues like capital gains, equity change, transfer, taxability etc.
iv. Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority.
v. The Assessing Officer shall have the right to assess the taxability of the gain/loss arising out of the transfer of equity or merger, demerger, amalgamation, transfer and ownerships etc. as may be applicable and eligibility for deduction under relevant sections of the Income Tax Act, 1961.

vi. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable,

deduction under relevant sections of the Income Tax Act, 1961.

vi. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable,
vii. The developer shall furnish details of PAN and jurisdictional assessing officer of the developer to CBDT.

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. : The proposal from DC, VSEZ for ratification of approval granted by DC office to M/s compoundKusalava Internationa! Ltd. to procure sand of a quantity of 100 MT on 06.07.2021for constructing wall, internal CC Road and repair work in their premises was placed before the BoA. The Board, after deliberations, decided to ratify the approval granted by the Development Commissioner under DoC's instruction dated 18.05.2020 for procurement of restricted items viz. sand, ; soil etc. subject to the condition that it should be ensured that the allowed item is actually used in the SEZ and all the environmental and other relevant regulations are complied with. 105.5(iii) Ratification of permission permission granted to M/s Sustain Properties Pvt. Ltd. developer of . ITATES SEZ located at Knowledge City, Raidurg Village, Serilingampally Mandal, Ranga Reddy District, Telangana District, Telangana Telangana for procurement of sand/soil. procurement of sand/soil. of sand/soil. sand/soil. | The proposal from DC, VSEZ for ratification of approval granted by DC office to M/s Sustain Properties Pvt. Ltd.

ana for procurement of sand/soil. procurement of sand/soil. of sand/soil. sand/soil. | The proposal from DC, VSEZ for ratification of approval granted by DC office to M/s Sustain Properties Pvt. Ltd. to procure the following items by the developer on 29.06.2021 for carrying out construction and development of SEZ building was placed before the BoA: | _SLNo[ "Nameofitem ‘| __‘Quantity | Value(m Ry] | |__2 (Crushersand 2.00MT | __17,00.000 The Board, after deliberations, decided to ratify the approval granted by the Development Commissioner under DoC's instruction dated 18.05.2020 for procurement of restricted items viz. sand, soil etc, subject to the condition that it should be ensured that the allowed items are actually used in , the SEZ and all the environmental and other relevant regulations are complied with. | 105.5(iv) Procurement of sand by Kandla SEZ units and ratification of approval granted under delegation of powers granted to Development Commissioner. | The proposal from DC, KASEZ for ratification of approval granted by the DC office for procurement of following items was placed before the BoA: : Sr.No. |Name of the Unit Materials Quantity Permitted|/Date of approval permitted | |2. __|Prasar Enterprises (Unit-Il) Sand —‘[itractor | 04.06.2021] | 6

105.5(i) 105.5 Procurement of restricted items from DTA (eleven proposals) M/s. Permission for procurement of sand, a restricted item, from Domestic Tariff Area by Arima Minerals & Metals Pvt. Ltd., VSEZ.

The proposal from DC, VSEZ for approval for procurement of 200 MT sand by the unit namely, M/s Arima Minerals & Metals Pvt. Ltd. for undertaking civil works was placed before the Board of Approval. . the The Board, after deliberations, approved the proposal in terms of proviso under Rule 27(1) of SEZ Rules, 2006 subject to the condition that it should be ensured that the allowed item is actually used in the SEZ and all the environmental and other relevant regulations are complied with.

105.5(ii) Ratification of permission for procurement of sand, a restricted item from Domestic Tariff Area granted to M/s. Kusalava International Ltd., VSEZ.

105.5(iii) Ratification of permission permission granted to M/s Sustain Properties Pvt. Ltd. developer of ITATES SEZ located at Knowledge City, Raidurg Village, Serilingampally Mandal, Ranga Reddy District, Telangana District, Telangana Telangana for procurement of sand/soil. procurement of sand/soil. of sand/soil. sand/soil.

owledge City, Raidurg Village, Serilingampally Mandal, Ranga Reddy District, Telangana District, Telangana Telangana for procurement of sand/soil. procurement of sand/soil. of sand/soil. sand/soil.

|The <br>procurement of followingof following|proposal from DC, KASEZ for ratification of approvalapproval<br>procurement of followingof followingfollowing items was placedwas placedplaced before the BoA:BoA:|proposal from DC, KASEZ for ratification of approvalapproval<br>procurement of followingof followingfollowing items was placedwas placedplaced before the BoA:BoA:|of approvalapproval granted by the DC office for|
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|Sr.No.||Name of the Unitof the Unitthe UnitUnit<br>Materials<br>permitted|Quantity Permitted|/DatePermitted|/Date|Quantity Permitted|/DatePermitted|/Date of approvalapproval|
||2. __|Prasar Enterprises (Unit-Il)Enterprises (Unit-Il)(Unit-Il) Sand<br>_—‘[itractor_|||| 04.06.2021]|
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----- Start of picture text ----- 4. __ [Presto Industries (Exports) _ [Sand 1 dumper 04.06.2021 5. S. R. Warehousing & Sand 1 truck 04.06.2021 rading Co. td. 7. Shri Guru Shipping & s 150 cubic meter 29.06.2021 ogistics || 8.9. Euro(ShreejiExporis India CylindersLtd, SandSand OMTBOOMT| 29.06.2021 ----- End of picture text -----

r>td. 7. Shri Guru Shipping & s 150 cubic meter 29.06.2021 ogistics || 8.9. Euro(ShreejiExporis India CylindersLtd, SandSand OMTBOOMT| 29.06.2021 ----- End of picture text -----

The proposal from DC, Dahej SEZ for ratification of approval granted by DC office to M/s Godre} & Boyce Mfg. Co. Ltd. to procure the following items for setting up and repairing of infrastructure facilities was placed before the BoA:

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|Sand|(including|sand used|for RMC|
|Stone (including stone used|for RMC,|
|Road WMM & Bitumen|carpet|30005 M|

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---**

|||||
|---|---|---|---|
|Sand|(including|sand used|for RMC|
|Stone (including stone used|for RMC,|
|Road WMM & Bitumen|carpet|30005 M|

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

The Board, after deliberations, decided to ratify the approval granted by the Development Commissioner under DoC's instruction dated 18.05.2020 for procurement of restricted items viz. sand, soil etc, subject to the condition that it should be ensured that the allowed items are actually used in : the SEZ and all the environmental and other relevant regulations are complied with. 105.5(vi) Procurement of sand/soil by units of GIDC, EPSEZ, Gandhinagar and GIDC : Ahmedabad Apparel Park SEZ, Ahmedabad and ratification of approval granted under delegation of powers granted to DC, The proposal from DC, KASEZ for ratification of approval granted by the DC office for _ procurement of following items was placed before the BoA: | | : , 1 /s Omni Lens Pvt. Lid. SEZ} Sand (HS Code 306 Tonnes 09.06.2021 : EPSEZ, Gandhinagar 25051020)Soil (HSN Code] 509 Metric Tonnes | 25059000) 2 M/s ET Elastomer Technik (1) Pvt} Sand (HSN Code 1060 Tonnes 19.06.2021 Ltd., EPSEZ, Gandhinagar 250531020) ; 3 M/s IntraAction Electronics Filtered25059000)Sand (HSNi2000 Tonnes 30.06.2021 | EPSEZ, Gandhinagar Code 25051020) ; Code 25051020)

| :

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3 M/s IntraAction Electronics Filtered25059000)Sand (HSNi2000 Tonnes 30.06.2021 | EPSEZ, Gandhinagar Code 25051020) ; Code 25051020)

| :

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----- Start of picture text ----- Black Soil (HSN Code 25059000) 2000 Tonnes Yellow Soil (HSN Code 25059000) 1500 Tonnes /s Worldwide Safety Pvi. Lid.j Aggregate (HSN | 195 cu.mt. 28.06.2021 AAP SEZ, Ahmedabad Code 25051020) Sand (HSN Code 750 cumt. 25051020) 5 M/s Worldwide Safety Pvt. Ltd] Aggregate (HSN 195 cu.mt, 07.07.2021 Unit-I), AAP SEZ, Ahmedabad | Code 25051020) 25051020) Filling Sand (HSN Code 25051020) 1630 cum. Murram (HSN Code _ [25059000)] 1846 cu.mt. ----- End of picture text -----

105.5(vii) Proposal of M/s. Sarveshwar Logistics Services Private Limited located at JNPT SEZ for approval of sand required for their authorized operations.

The proposal from DC, SEEPZ SEZ for ratification of approval granted by the DC office to M/s Sarveshwar Logistics Services Private Limited for procurement of following items was placed before the BoA:

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val granted by the DC office to M/s Sarveshwar Logistics Services Private Limited for procurement of following items was placed before the BoA:

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----- Start of picture text ----- [|—_—«(Crusher 2 Sand (Grit Powder) ----- End of picture text -----

CommissionerThe Board,underafterDoC’sdel i berations,nstruction dateddecided18.05.2020to ratify forthe procurementapproval grantedof restricby t edhe itemDevelopmentviz. sand subject to the condition that it should be ensured that the allowed items are actually used in the SEZ and all the environmental and other relevant regulations are complied with.

105.5(viii) Request of M/s. Roma Builders Pvt. Ltd, Developer of an IT/ITES SEZ at Hiranandani Estate Off. Ghodbundar Road, Village Kevesar, Thane for approval of sand procurement for construction activity as per default authorized operations. The proposal from DC, SEEPZ SEZ for ratification of approval granted to M/s Roma Builders Pvt. Ltd. for procurement of 80 cu.m. of sand for construction activity was placed before the Board of Approval.

; Approval. : The Board, after deliberations, decided to ratify the approval granted by the Development Commissioner under DoC's instruction dated 18.05.2020 for procurement of restricted item viz. sand subject to the condition that it should be ensured that the allowed item is actually used in the SEZ and all the environmental and other relevant regulations are complied with.

;

iz. sand subject to the condition that it should be ensured that the allowed item is actually used in the SEZ and all the environmental and other relevant regulations are complied with.

;

105.5(ix) Request of M/s. Larsen & Toubro Infotech Limited, developer of IT/ITES SEZ at Plot no.EL-200 (Part), TTC Industrial Area, Village Mahape, Navi Mumbai for approval of procurement of Crusher Sand bearing HSN Code (25171090) required for their various construction activity as per default authorized operations.

The proposal from DC, SEEPZ SEZ for ratification of approval granted to M/s Larsen & Toubro Infotech Limited for procurement of 17000 MT of crusher sand for construction activity was placed before the Board of Approval.

105.5(x) Proposal of M/s. Nhava Sheva Business Park Private Limited (Co-Developer) located at JNPT SEZ for approval of procurement of sand required for their authorized operations.

complied with.

105.5(x) Proposal of M/s. Nhava Sheva Business Park Private Limited (Co-Developer) located at JNPT SEZ for approval of procurement of sand required for their authorized operations.

The proposal from DC, SEEPZ SEZ for ratification of approval granted to M/s NhavaSheva Business Park Private Limited for procurement of 67443 units of sand i.e. Coarse Sand/Crusher Sand for their authorized operations was placed before the Board of Approval. | The Board, after deliberations, decided to ratify the approval granted by the Development Commissioner under DoC’s instruction dated 18.05.2020 for procurement of restricted item viz. sand subject to the condition that it should be ensured that the allowed item is actually used in the SEZ and ; all the environmental and other relevant regulations are complied with.

. 105.5(xi) Proposal of M/s Laxmi Ideal Interiors for procurement of ‘Mother of Pearl’ as raw material in respect of its unit located in the Multi-Produet SEZ of M/s Mahindra World City (Jaipur) Ltd. at Village Kalwara, Jhai, Bhamboriya, Bagru Khurd &Newta, Tehsil-Sananer, Distt. Jaipur, Rajasthan.

The Board noted that fourth proviso under Rule 27 (1) of the SEZ Rules, provides for supply of raw material (restricted) to SEZ unit for undertaking a manufacturing operation except refrigeration, cutting, polishing and blending with the prior approval of BoA. The issue that the proposed manufacturing activity of the unit involved cutting and grinding was raised.

on except refrigeration, cutting, polishing and blending with the prior approval of BoA. The issue that the proposed manufacturing activity of the unit involved cutting and grinding was raised.

The Board, after deliberations, decided to defer the proposal with the directions to DC, NSEZ to examine the activity proposed by the unit and submit a report.

105.6 Request for co-developer status (four proposals)

105.6(i) Request of M/s. Fulerum Worldwide Software Pyt. Ltd. fer approval as a Co-Developer in the MIDC IT/ATES SEZ at Plot no. 23/4, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-III, Pune.

The Board, after deliberations, approved the proposal of M/s. Fuleruam Worldwide Software Pvt. Ltd. for co-developer status for the purpose of construction of all type of buildings in processing area, operation and maintenance of infrastructure and leasing of floors to SEZ units and all other authorized operations over an area of 0.60 hectares (6000 sq. mtr) in accordance with the co-developer

: : |

agreement dated 11.10.2019 entered into with the developer subject to standard terms and conditions as per the SEZ Act and Rules provided that the lease period shall be in accordance with DoC’s Instruction No. 98 dated 29.08.2019.

105.6(ii) Request of M/s. Infinit Infratech LLP., for approval as

13/4, MIDC-IT/ITES SEZ, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-I1, Pune.

DC, SEEPZ informed the Board that the LoA of the unit stands lapsed. The unit did not execute even BLUT and hence, neither any transaction nor any construction activity happened. DoR noted that it is not clear from the proposal if the unit has remitted all the dues payable at the time of exit.

The Board, after deliberations, decided to defer the proposal and directed the DC to confirm the status of dues and exit of the unit in writing.

105.6(iii) Request of M/s. Arshiya Panvel FTWZ Services Pyt. Ltd. for Co-developer status in the Free Trade and Warehousing Zone of M/s. Arshiya Ltd. FTWZ at Sai Village, Panvel Taluka, District Raigad, Maharashtra.

The Board, after deliberations, approved the proposal of M/s. Arshiya Panvel FT WZ Services Pvt. Ltd. for co-developer status for operation and maintenance of one warehouse i.e. WH-03 over an area of 5.5083 acres for six years in accordance with the co-developer agreement entered into with the developer and existing co-developer on 19.05.2021 subject to standard terms and conditions as per the 98SEZdatedAct 29.08.2019.and Rules provided that the lease period shall be in accordance with DoC’s. Instruction No. .

105.6(iv) Proposal of M/s. Unrivalled Infrastructure Pvt. Ltd. for approval of Co-Developer status in the Free Trade and Warehousing Zone of M/s. Arshiya Ltd. FTWZ at Sai Village, Panvel Taluka, District Raigad, Maharashtra.

Unrivalled Infrastructure Pvt. Ltd. for approval of Co-Developer status in the Free Trade and Warehousing Zone of M/s. Arshiya Ltd. FTWZ at Sai Village, Panvel Taluka, District Raigad, Maharashtra.

The Board, after deliberations, approved the proposal of M/s. Unrivalled Infrastructure Pvt. Ltd. for co-developer status for construction, operation, maintenance and leasing of one warehouse ‘(WH-02) over an area of 2.69 Ha in accordance with the co-developer agreement dated 12.03.2021 entered into with the developer subject to standard terms and conditions as per the SEZ Act and Rules provided that the lease period shall be in accordance with DoC’s Instruction No. 98 dated 29.08.2019.

105.7 Miscellaneous cases (two proposals)

105.7(i) Permission for setting up of Indian Regional Office of New Development Bank at GIFT IFSCSEZ, Gandhinagar.

The Board noted that the Department of Commerce, vide notification no. GSR 424(E) dated 16.06.2021, had inserted Rule 21A in the SEZ Rules, 2006, inter-alia, allowing a multilateral agency to set up their local or regional office in the IFSC as a unit. As per the said notification, notwithstanding anything contained under the Rules, the BoA may exempt such. units from any provisions of these Rules including provisions relating to positive NFE earning or filing of APR or such other exemption, based on the recommendations of the DC.

Based on the request from IRO, DC, GIFT City SEZ had recommended to exempt the JRO from certain provisions of SEZ Rules as per the following table:-

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||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|sro,|fitems for exemption|exemptionSpecific|Act/Ruleis|sought|provisions|from|which||
|i|Information|related to Bank Account, PAN, IEC Number||Under|Rule-17|&|18|of the|SEZ|Rules,|2006|
|12|Payment|of application|fee|Under‘Form-F Rule-17—|Application, ofthe SEZ Rules,|2006|
|B___|Annual|orm-F— Application)|
|4|||Details related Performance to Net Report Foreign Exchange Earning|CCSCSCSC«CUtderUnder|Ru|cle-22le-33|o|ff|the|SEZ|Rules,|2006|
|5|Details|of equity|including foreign|investment|Under|Rule-17|&|18|of the|SEZ|Rules,|2006|
|(Form-F|— Application)|
|16|Directors|details|Under|Rule-17|&|18|of the|SEZ|Rules,|2006|
|(Form-F — Application)|.|
|7|[Details|of items of manufacture/service activity|Under|Rule-17|&|18|of|the|SEZ|Rules,|2006|
|(Porm-F — Application)|
|Details|of investment,|source|of finance|&|material|andUnder|Rule-i7|&|18|of|the|SEZ|Rules,|2006|
|input required|‘Form-F|— Application)|
|Details|related|to|infrastructure|(space, water,|power etc.)|(Under|Rule-17|&|18|of|the|SEZ|Rules,|2006|
|(Form-F ~|Application)|
|10|{Details|of employment|Under|Rule-17|&|18|of|the|SEZ|Rules,|2006|
|‘Form-F|— Application)|
|11|[Details|of marketing|collaboration and|industrial|license|[Under|Rule-17|&|18|of the|SEZ|Rules,|2006|

0|{Details|of employment|Under|Rule-17|&|18|of|the|SEZ|Rules,|2006|
|‘Form-F|— Application)|
|11|[Details|of marketing|collaboration and|industrial|license|[Under|Rule-17|&|18|of the|SEZ|Rules,|2006|
|(Form-F — Application)|

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The Department of Revenue flagged their reservations on exemptions sought by the unit for several compliances under the SEZ law which are otherwise mandatory for all the units in SEZ.

The Board, after deliberations, decided to approve the proposal with the condition that the Department of Revenue may re-examine their views and highlight their concerns, if any, after due consultation with the Department of Economic Affairs (DEA) on or before 09.08.2021. In case, no comments in this regard is received from the DoR by 09.08.2021, the aforesaid conditional approval would be treated as a regular approval.

105.7(ii) Proposal of M/s Mission Pharma Logistics India Pvt. Ltd., KASEZ for export of "Restricted items" under Trading Activity after procuring the same from DTA. The Board noted that vide Notification No. 07/2015-20 dated 01.06.2021 ITC, (HS) Export Policy-Schedule 2 has been amended whereby “Amphotericin B Injection” has been revised as “Restricted for Export”. Further, DC, KASEZ did not recommend the proposal.

The Board, after deliberations, decided to reject the proposal.

105.8 Industrial License (One proposal)

105.8(i) Application of M/s Reliance Defence Ltd., an SEZ unit under Mihan SEZ for Industrial License under IDR Act, 1951,

The Board, after deliberations, decided to defer the proposal for clarity on Standard Operating Procedure and safeguards for such a sensitive activity and directed for further examination wart. the procedure followed by DPIIT for such licensing outside the SEZs.

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165.8 Appeal (One appeal)

| | || : |

105.9(i) Appeal dated 29.06.2021 filed by M/s Indian Heritage Perfumers under Rule 55 of the SEZ Rules, 2006 against the decision of Approval Committee which had unanimously decided not to renew the LoA for 2nd block.

The Board noted that the appeal is time barred as per Rule 56 of the SEZ Rules, 2006. However, the Board decided to condone the delay and consider the case on merits. Accordingly, the Board heard the appellant.

The Board noted that the unit has made an export of Rs.70 lakhs in the past five year block and was NFE positive. The appellant informed that they have already invested approximately an amount of Rs, | crore and assured that the unit can revive within a period of one month and would generate employment for 8-15 persons. The unit has orders from Dubai and Jeddah and their stocks are ready. They shall commence export within a period of three months and are expecting to achieve an annual turnover of approx. Rs. 5 crore.

unit has orders from Dubai and Jeddah and their stocks are ready. They shall commence export within a period of three months and are expecting to achieve an annual turnover of approx. Rs. 5 crore.

The Board, after deliberations, decided to allow the appeal and restore the LoA of the appellant.

Decision on Supplementary Agenda

105.10 Miscellaneous Cases (One proposal)

105.10 (i) Proposal for grant of in-principle approval to initiate the process of allotment of space in SDF-VITITI in SEEPZ, SEZ.

the G&JTheunits Boardwhich noted were thatrejected the earlierby the observationsBoard. As ofconsiderationthe BoA wereof proposals in light offorthe appealssetting up filedof unit by in SEZ in terms of Rule 18 of the SEZ Rules and allotment of space to a unit falls within the purview of the UAC, the Board decided to remand the matter to UAC.

er

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| | 12

ANNEXURE - I

| . ; |

List of Participants for the Meeting of the Board of Approval for Special Economic Zones held on29" July, 2021 under the Chairmanship of Commerce Secretary, Department of Commerce.

Shri B.V.R. Subrahmanyam, Chairman, BoA & Commerce Secretary, Department of Commerce.
Shri S. Kishore, Additional Secretary, Department of Commerce, 3. Shri Amit Yadav, DG, DGFT. 4. Shri Amitabh Kumar, Joint Secretary, Department of Commerce. 5. Shri A. Bipin Menon, Development Commissioner, Noida SEZ. , 6. Shri Senthil Nathan S, Director, Department of Commerce.

List of participants connected via Video Conferencing.

Shri Rajeev Arora, Senior Development Commissioner, Sterling SEZ. 2, Dr. Amiya Chandra, Development Commissioner, Adani Ports & SEZ, Mundra. 3, Shri Shanmuga Sundram, Development Commissioner, MEPZ. 4. Shri D.V. Swamy, Development Commissioner, CSEZ. 5. Shri A. Rama Mohan Reddy, Development Commissioner, Visakhapatnam SEZ. 6. Shri R. Muthuraj, Development Commissioner, GIFT IFSC SEZ & Dahej SEZ 7. Shri D. Anandan, Development Commissioner, Sri City SEZ. 8. Shri Akash Taneja, Development Commissioner, Kandla SEZ. 9. Shri S. Jagannathan, Development Commissioner, SEEPZ SEZ. 10. Shri Virendra Singh, Development Commissioner, Surat SEZ, Gujarat. 11. Shri B.K. Panda, Development Commissioner, Falta SEZ. 12. Shri S.K. Bansal, Development Commissioner, Indore SEZ. 13. Shri Ve Svarnan , Development Commissioner, Mihan SEZ. 14, Shri C.P.S. Chauhan, Joint Development Commissioner, SEEPZ- SEZ. 15. Shri Praveen Chandra, Joint Development Commissioner, Pune Cluster SEZ. 16. Shri Naveen Kushalappa, Joint Development Commissioner, CSEZ.
Shri Ram Chander Sankhla, Pr.ADG, DGEP, M/o Finance. 18. Shri Saroj Kumar Behera, Additional Director, DGEP. 19, Dr, Prasanna V. Salian, Deputy Secretary, Department of Economic Affairs. 20, Shri U. C. Shukla, Director, MSME. 21. Director, ITA, CBDT.
Shri Saroj Kumar Behera, Additional Director, DGEP. 19, Dr, Prasanna V. Salian, Deputy Secretary, Department of Economic Affairs. 20, Shri U. C. Shukla, Director, MSME. 21. Director, ITA, CBDT.
Dr. Sumit Garg, Deputy Secretary, Department of Pharmaceuticals. 23. Shri O.P. Sharma, Industrial Advisor, Department of Chemicals & Petrochemicals, 24, Shri Lal Chand Dabaria, Assistant Legal Adviser, Department of Legal Affairs. 25. Shri Bahadur Singh, Assistant Legislative Counsel, Legislative Department. 26. Smt. Vidhyawati, Under Secretary, Legislative Department. 27. Ms. B. K. Sethi, Under Secretary, DPIIT. 28. Shri Nitin Gupta, DDC, NSEZ.
Shri Rajesh Kumar, DDC, NSEZ.
Representative of Industries Department, Govt. of Haryana.

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