Minutes of the 116th meeting of the BoA for SEZs

N o. K-43 022 I 69 I 2023 -SEZ Government of lndia Ministry of Commerce and Industry Department of Commerce (SEZ Section) ,i ,f + Van iir a Bhawan. New Delhi oared ihef J\eprember. 2023 OFF'ICE MEMORANDUM

Subject: ll6'h Meeting ofthe Board ofApproval on Special Economic Zones (SEZs) held on 5'h

September.2023 at Y anijya Bhawan, New Delhi Reg. Pleasc find cnclosed herewith Minutes of the I l6'h meeting of the l]oard of Approval tbr SEZs held on 5'h September. 2023 under the Chairmanship of Shri Sunil Banhwal. Secrctary. Depaftment olConrmerce lbr inlormation and necessary action a > q (Sumit Kumar ) [Jnder Secretary to the Covernment of India Tel: 23039829 Email: sum it.sachan(a)n ic.in To l. Central Board of Excise and Customs. Member (Customs). Department of Revenue, No(h Block, New Delhi. (Fax: 23092628). 2. Central Board of Direct Taxes, Member (lT). Department of Revenue. North Block. New Delhi. (1-elefax: 23092 I 07). 3. Joint Secretary, Ministry ol Finance, Department of Financial Services. Banking Division. Jeevan Deep Building, New Delhi (Fax: 23344462123366797). 4. Shri Sanjiv, Joint Secretary. Department of Promotion of Industry and Internal Trade (DPllT). Udyog Bhawan. New Delhi. 5. Joint Secretary, Ministry of Shipping. 'fransporl Bhawan. New Delhi. 6. Joint Secretary (E). Ministry of Petroleum and Natural Gas, Shastri Bhawan, New Delhi 7. Joint Secretary. Ministry of Agriculture, Plant Protection, Krishi Bhawan, New Delhi. 8. Ministry of Science and Technology, Sc 'G' & Head (TDT), Technology Bhawan, Mehrauli Road. New Delhi. (Telefax: 26862512) 9. Joint Secretary. Department of Biotechnology. Ministry of Science and Technology. 7'r' Floor. Block 2, CGO Complex. Lodhi Road. New Delhi - I l0 003. t0.

rauli Road. New Delhi. (Telefax: 26862512) 9. Joint Secretary. Department of Biotechnology. Ministry of Science and Technology. 7'r' Floor. Block 2, CGO Complex. Lodhi Road. New Delhi - I l0 003. t0. Additional Secretary and [)evelopment Commissioner (Micro, Small and Medium Enterprises Scale Industry). Room No.70l, Nirman Bhawan, New Delhi (Fax:23062315). Il. Secretary, Department of Electronics & Infbrmation lechnology, Electronics Niketan, 6. CGO Complex. New Delhi. (F'ax:24363101)

12. Joint Secretary (lS-l). Ministry of Home Affairs, North Block. New Delhi (Fax: 23092569) I3. Joint Secretary (C&W). Ministry of'Defence, Fax:23015444, South tllock, New Delhi.
13. Joint Secretary, Ministry of Environment and Forests, Pariyavaran Elhawan, CGO Complex, New Delhi- I 10003 (F ax:24363577)
14. Joint Secretary & Legislativc Counsel. Legislative Department. M/o [,aw & Justice, A-Wing. Shastri Bhawan, New Delhi. ('l'el: 23387095).
15. Department of 'Legal Atl'airs (Shri Hcmanl Kumar. Assistant Le gal Adviser), M/o Law & Justice, New Delhi.
16. Secretary. Department of Chemicals & Petrochemicals. Shastri Bhawan. New Delhi
17. Joint Secretary. Ministry of Ovcrseas lndian Affairs. Akbar Bhawan. Chanakyapuri, New Delhi. (Fax: 24674140)
18. Chiel Planner. Department ol' Urban Af'tairs, Town Country Planning Organisation. Vikas Ilhawan (E-Block), l.P. Ilslatc. New Delhi. (Fax: 23073678/23379197\
19. Director Ceneral, Direclor General of Foreign Trade, Department of Commerce, Udyog Bhawan, New Delhi. 2l .

Organisation. Vikas Ilhawan (E-Block), l.P. Ilslatc. New Delhi. (Fax: 23073678/23379197
20. Director Ceneral, Direclor General of Foreign Trade, Department of Commerce, Udyog Bhawan, New Delhi. 2l . Director General, Export Promotion Council for EOUsiSEZs, 8C, 8'h Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi- I l0 001 (Fax: 223329770) 22. Dr. Rupa Chanda, Professor. lndian lnstitute of Management. l]angalore. Bennerghata Road. Bangalore. Karnataka 23. Development Commissioner. Noida Special Economic Zonc. Noida. 24. Development Commissioner. Kandla Special Economic Zone. Gandhidham. 25. Development Commissioner. Falta Special Economic Zone. Kolkata. 26. Development Commissioner. StiEPZ Special Economic Zone. Mumbai. 27. 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. lndore. 31. Development Commissioner, Mundra Special Economic Zone,4\t' F-loor, C Wing, port Users Building, Mundra (Kutch) Gujarat. 32. Development Commissioner. Dahej Special Economic Zone, Fadia Chambers, Ashram Road, Ahmedabad. Cujarat 33. Development commissioner, Navi Mumbai Special Economic Zone. SEEpZ Service center. Central Road. Andheri (East). Mumbai - 400 096 34. Development Commissioner. Sterling Special Economic Zone. Sandesara Estate, Atladra Padra Road. Vadodara - 3900 I 2 35. Development Commissioner.

r. Central Road. Andheri (East). Mumbai - 400 096 34. Development Commissioner. Sterling Special Economic Zone. Sandesara Estate, Atladra Padra Road. Vadodara - 3900 I 2 35. Development Commissioner. Andhra Pradesh Special Economic Zone, Udyog Bhawan. 9"' I'loor. Siripuram. Visakhapatnam i 36. Development Commissioner. Reliance Jamnagar Special liconomic Zone, Jamnagar, Gujarat 37. Development Commissioner. Surat Special Economic Zone, Surat, Cujarat 38. Development Commissioner. Mihan Special Economic Zone. Nagpur, Maharashtra 39. Development Commissioner. Sricity Special Economic Zone. Andhra pradesh. 40. Development Commissioncr. Mangalore Special Economic Zone. Mangalore. 41. Government of Andhra Pradesh. principal Secretary and clp. lnduirries and Commerce Department. A.P. Secrerariat, Hyderabad 500022. (Fax: 040-23452g95).

42. Government of Telangana. Special Chief Secretary, lndustries and Commerce Department. Telangana Secretariat Khairatabad. Hyderabad. Telangana.
43. Government of Karnataka. Principal Secretary, Commerce and lndustry Department. Vikas Saudha, Bangalore 560001. (Fax: 080-22259870)
44. Government of Maharashtra. Principal Secrelary (lndustries). Energy and Labour Department. Mumbai - 400 032.
45. Government of Gujarat, Principal Secretary. lndustries and Mines Department Sardar Patel Bhawan. Block No. 5. 3rd Floor. Gandhinagar - 382010 (Fax: 079-23250844).
46. Government of West Bengal. Principal Secretary. (Commerce and lndustry). lP Branch 14'h Floorl, SEZ Section.4. Abanindranath Tagore Sarani (Camac Street) Kolkata- 700 016

(Fax: 079-23250844). 46. Government of West Bengal. Principal Secretary. (Commerce and lndustry). lP Branch 14'h Floorl, SEZ Section.4. Abanindranath Tagore Sarani (Camac Street) Kolkata- 700 016 47. Covernment of Tamil Nadu. Principal Secretary (lndustries), Fort St. George, Chennai - 600009 (Fax: 044-2537 0822). 48. Covernment of Kerala, Principal Secretary (lndustries). Government Secretariat, Trivandrum

• 695001 (Fax: 0471-2333017).

49. Government of l.laryana, Financial Commissioner and Principal Secretary), Department oi lndustries. llaryana Civil Secretariat. C'handigarh (F ax: 0172-27 40526).
50. Covernment ol' Rajasthan, Principal Sccrctary (lndustries), Secrctariat Campus. Bhagwan Das Road, Jaipur - 302005 (0141-2227788). 5 I . Covernment of Uttar Pradesh, Principal Secretary, (lndustries), Lal Bahadur Shastri Bhawan, Lucknow - 22600 I (Fax: 0522-2238255).
51. Covernment of Punjab, Principal Secretary f)epartment of Industry & Commerce lJdyog Bhawan). Sector - l 7. Chandigarh- 16001 7.
52. Covcrnment of Puducherry, Secretary. Department of lndustries. Chief Secretariat, Puducherry.
53. Government of Odisha. Principal Secretary (lndustries). Odisha Secretariat, Bhubaneshwar 75 I 00 I (Fax: 067 I -53681912406299).
54. Government of Madhya Pradesh. Chief Secretary. (Commerce and Industry), Vallabh Bhavan, Bhopal (Fax: 0755-2559974)
55. Government of Uttarakhand. Principal Secretary, (lndustries). No. 4. Subhash Road' Secretariat. Dehradun. [Jttarakhand
56. Covernment of Jharkhand (Secretary). Department of Industries Nepal House. Doranda. Ranchi - 834002.

rincipal Secretary, (lndustries). No. 4. Subhash Road' Secretariat. Dehradun. [Jttarakhand 57. Covernment of Jharkhand (Secretary). Department of Industries Nepal House. Doranda. Ranchi - 834002. 58. Union Territory of Daman and Diu and Dadra Nagar Haveli, Secretary (lndustries), ' Department of lndustries. Secretariat. Moti Daman - 396220 (Fax:0260-2230775). 59. Government of Nagaland. Principal Secretar,v-. Department of Industries and Commerce). Kohima. Nagaland. 60. Government of Chattishgarh. Comm issioner-cum-secretary Industries. Directorate of Industries. LIC Building Campus. 2nd Floor, Pandri. Raipur' Chhattisgarh (Fax: 0771-258365 l). Copy to: - PPS to CS/ PPS to AS(LSS)/ PPS to JS(VB)/ PPS to DIR(SNS).

llinutcs of thc I l6rr' me ctin of thc Board of A ror al lirr Sl,l7.s held on 5' Scntembcr. 2023 at Vaniiv a Bha* an, Neu l)clhi 'l'he One Hundred and Sixteenrh (l l6rr') mecting oithc Board of Approval (BoA) fbr Special [iconomic Zones (SE7-s) was held on 5rr' Septenrber. 2023 under the chairmanship of Shri Sunil Barthwal. Secretary. Department of Comnrercc at Vanijya Elhawan. New Delhi through hybrid mode. The list ol'participan(s is cnclosed at Annexure-I. 116.1: Ratification ofthe minutes ofthe ll5th meeting ofthe Board of Approval held on lTth June,2023. 'fhe Board ratitled the minutes of the I I 5rl' meeting of the BoA for SEZs held on I 7'h June. 2023. I16.2: Rcquest for extension of l,oA of []nit (f$o proposxls) 116.2(i) Rcquest of M/s..favpee Capital Sen'ices lF-SC Pvt. Ltd.

es of the I I 5rl' meeting of the BoA for SEZs held on I 7'h June. 2023. I16.2: Rcquest for extension of l,oA of []nit (f$o proposxls) 116.2(i) Rcquest of M/s..favpee Capital Sen'ices lF-SC Pvt. Ltd. in the GIF'l'-SllZ for exte nsion of l.ctter of Approval (LoA) for a period of six months i.e., up to Septe mber 30.' 202-1. The Board. after deliberations. approved extension of validity of LoA for a period ol upto 3 I st December. 2023. t16.2(ii) Request of M/s GAll, Mangalorc Pctrochemicals l-imited (erst*'hile M/s.lBF Petrochcmicals Limited), for cxtension of validitv of l-ctter of Approval (LoA) for a period of rw-o years i.c., upto 15.09.2025. I16.-1: Request for Co-developcr status (Six proposals) I 16.-1(i) Rcquest of M/s. Tcc Cit-r Bullion Refinery l,imited for approval as Co- Developcr within thc proccssing Area in Gll'1'-Multi Se n iccs SEZ at Ratanpur, Dislrict (iandhinagar, (iujarat, developcd h1 M/s. (JIl-'t SUZ l,imited. The Board. after deliberations. C.g&.IIgC the proposal for further examination in consultation with DC. CIFT SIIZ. pa(icularly with reference to the viability of the refinery operations. I16.3(ii) Request of M/s. Access Healthcare Sen'iccs Pvt. Ltd. for approval of Co- developer status in M/s. ELCO'I SEZ at Vilankurichi, Coimbatore, Tamil Nadu. The Board. after deliberations. approved the proposal of M/s. Access Healthcare Services Pv1. Ltd. lor IT Services.

of Co- developer status in M/s. ELCO'I SEZ at Vilankurichi, Coimbatore, Tamil Nadu. The Board. after deliberations. approved the proposal of M/s. Access Healthcare Services Pv1. Ltd. lor IT Services. ovcr an arca ol'0.8094 tla (2 Acre) in accordance with the Co-developer agreement dated 09.08.2023 entercd into with the developer subject to standard terms and conditions as per the SUZ Act and Rules. Further. the Assessing Officer will have the right to examine the taxability ol the income by way ol lease rentals/down paymenrpremium etc. for the purpose of asscssment under the prevalent Income-tax Act. Page 1 of 7 'lhe Board. after deliberations. anproved extcnsion of validity of LoA upto 15.09.2024.

l96l and lncome-tax Rules. 1962 as amended from time to timc. The lcase period shall be in accordance with DoC's Instruction No. 98 dated 29'r'August. 2019. I l6.3(iii) Request of M/s. Sreeka Builders Pvt. Ltd. for Co-Developer status in M/s. Phoenix Tech Zone Pvt. Ltd. Str)Z, Sy. No. I 15/35 at Nanakramguda Village, Serilingampally Mandal, 1'elangana. l'he Board. after deliberations. apnroved the proposal ol M/s. Sreeka Builders pvt. [.td. for co-developer status for Upgradalion. operation, leasing and maintain the authorized operations, over an area of 46,669 sq. ft. in 3rd Floor in Tower-B ol the SEZ, in accordance with the co-developer agreement dated 06.03.2023 entcred into with thc developer subject to standard terms and conditions as per the SEZ Act and Rules. Further.

r in Tower-B ol the SEZ, in accordance with the co-developer agreement dated 06.03.2023 entcred into with thc developer subject to standard terms and conditions as per the SEZ Act and Rules. Further. the Assessing officer will have the right to examinc the taxability of the income by way of lease rentals/down payment/premium etc. fbr the purpose of assessmenl under the prevalent lncome-tax Act. l96l and Income-tax Rules. 1962 as amended from time to time.'[he lease period shall be in accordance with DoC's Instruction No. 98 dated 29'h August,20l9. I16.3(iv) Request of M/s Srceka Infra Pvt. t,td. for Co-Developer status in M/s. Phoenix l'ech Zone Pvt. l-td SllZ, 51. No. I l5/35 at Nanakramguda Village, Serilingampalll' Mandal, 1'elangana. 'l'he Board. atler deliberations. aDproved the proposal of M/s. Sreeka Intia p\4. Ltd. lbr co-developer status for Upgradation, operation. leasing and maintain the authorized operations, over an area of 46,669 sq. fl. in 4'h F-loor in Tower-B of the sEZ, in accordance with the co-developer agreement dated 06.03.2023 entered into with the developer subject to standard terms and conditions as per thc sEZ Act and Rules. l'urther. lhc Assessing officer will have the right to examine the taxabilily ol the income by way of lease rentals/down payment/premium etc. fbr the purpose of assessment under the prevalenl Income-tax Act. l96l and Income-tax Rules. 1962 as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29'h August, 2019. I 16.3(v) Request of M/s Evermark sEZ Developers pvt. lJd.

ax Rules. 1962 as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29'h August, 2019. I 16.3(v) Request of M/s Evermark sEZ Developers pvt. lJd. for Co-Developer status in M/s. Phoenix Tech Zone Pvt. Ltd st)Z, Sy. No. ll5/35 at Nanakramguda Village, Scrilingampally Mandal, Telangana. l'hc Board. alier deliberations. approved the proposal of M/s. Evermark SEZ Developers Pvt. Ltd. Ibr co-dcveloper status lor Upgradation. operation. leasing and maintain the authorized operations. over an area of 46.669 sq. fi. in 5'h Floor in l'ower-B olthe SEZ, in accordance with the co-developer agreement dated 06.03.2023 entered into with thc developer subject to standard terms and condirions as per the SEZ Act and Rules. F-u(her. the Assessing officer will have the right to examine the taxability of the income by way of lease rentals/down payment/premium etc. lor the purpose of assessment under the prevalent Income-tax Act, l96l and Income-tax Rules, 1962 as amended f'rom time to time. ihe lease period shall be in accordance with Doc's Instruction No. 9g dated 29th August,20l9. I 16.3(vi) Request of M/s Eve M/s. Phoenix Tech Zone pvt. Ltd Serilingampallv Mandal,, Telangana. rmark Spaces Pvt. Ltd. for Co-Developer status in SEZ, Sy. No. ll5/35 at Nanakramguda Village, Page 2 of 7

vi) Request of M/s Eve M/s. Phoenix Tech Zone pvt. Ltd Serilingampallv Mandal,, Telangana. rmark Spaces Pvt. Ltd. for Co-Developer status in SEZ, Sy. No. ll5/35 at Nanakramguda Village, Page 2 of 7

The Board. aficr deliberations. approved thc proposal of M/s. Evermark Spaces Pvt. Ltd. for co-developer status fbr Upgradation. operation. lcasing and maintain the authorized operations. ovcr an area ol 34.743 sq. ft. in 6'l' [,loor in Tower-B of the SEZ, in accordance with the co-devclopcr agreement dated 06.03.2023 cntcred into with the developer subject to standard terms and conditions as per the SEZ AcI and Rules. Fu(her. lhe Assessing Officer will have the right to exanrine the taxability of the income by way of lease rentals/down paymenVpremium etc. for the purpose of assessment under the prevalent Income-tax Act. I96l and Income-tax Rules. 1962 as amendcd liom time to time. The lease period shall be in accordance with DoC's Instruction No. 98 datcd 29'r' August. 2019. I16.4: Requesl for addition area by Co-dcveloper (two proposals) I16.4(i) Requcst of M/s. Ozonc Vishwanath Dcveloper, a Co-dcvcloper in Gll'T- Multi-Services-SllZ, (iandhinagar for amendmcnt in area by addition of space in Co- Devcloper Approval for development of incubation structure in processing Area in (llF't-Multi Sen iccs Sl)Z al Ratanpur, District Gandhinagar, Gujarat, developed by' M/s. GIFT SEZ Limited. The Board. aftcr dclibcrations. approved the proposal ol M/s.

ructure in processing Area in (llF't-Multi Sen iccs Sl)Z al Ratanpur, District Gandhinagar, Gujarat, developed by' M/s. GIFT SEZ Limited. The Board. aftcr dclibcrations. approved the proposal ol M/s. Ozone Vishwanath Developer lor an additional area ol 369 square mcters appurtenant land bclow grade level beyond the basenrent extcnt to maximize parking clticiency. with increase 682.12 square mcters of built-up on Plot No. 14. Block No. 14 in accordance with the Co-developer agreement dated 03.07.2023 entered inlo with thc developer subject to standard terms and conditions as per the StlZ Act and Rules. Further. the Assessing Olficer will have the right to examine the taxability ol thc income bv way of lease rentals/down payment/premium etc. lor the purpose ofassessment under the prevalent Incomc-tax Act. l96l and Income-tax Rules. 1962 as amended lrorn timc to lime. 'l'hc lcase period shall be in accordance with DoC's Instruction No. 98 dated 29th August. 2019. Irurthermorc. the area restrictions fbr duty paid shall be as per the Rule I lA(3)(c) of the SIIZ Rulcs. 2006. 'fhe other conditions of the LoA shall remain the same. I16.4(ii) Requcst of M/s. Bhandari &Sangath Builders L[,P, a Co-developer in (lI FT-Multi-Scrvices-SlZ, Gandhinagar for amendment in arca b1' addition of spacc in Co-Developer Approval of Residcntial Building in the dual use non-processing Area in GIFT-Multi Services SllZ at Ratanpur, District Gandhinagar, Gujarat, developed by M/s. GIFT SEZ Limited. The Board. after deliberations. approved the proposal ol M/s.

dual use non-processing Area in GIFT-Multi Services SllZ at Ratanpur, District Gandhinagar, Gujarat, developed by M/s. GIFT SEZ Limited. The Board. after deliberations. approved the proposal ol M/s. Bhandari & Sangath Builders LLP for an additional area of 97,728.54 square feet area at Plot No. l6C, Block l6 in the Non-Processing Area (dual use) of GIF'[' SEZ in accordance with the Co-developer agreemenl dated 29.05.2023 entered into with thc developcr subject to standard terms and conditions as per the SEZ Act and Rules. Further. the Assessing Olficcr will have the right to examine the taxability of the income by- way of lcasc rentals/down payment/premium etc. for lhe purpose of assessment under the prevalcnt Inconte-tax Act. l96l and lncome{ax Rules. 1962 as amended f ronr tinte to time. l'hc lease period shall be in accordance with DoC's lnstruction No. 98 datcd 29th August.20l9. Furthermorc. the area restrictions for duty paid shall be as per the Rule I lA(3Xc) of the SIIZ Rules. 2006. The other conditions of the LoA shall remain the same. I 16.5: Rcquest for full de-notification of StlZlF'l'WZ (onc proposal) Page 3 of 7

shall be as per the Rule I lA(3Xc) of the SIIZ Rules. 2006. The other conditions of the LoA shall remain the same. I 16.5: Rcquest for full de-notification of StlZlF'l'WZ (onc proposal) Page 3 of 7

I16.5(i) Request of M/s. Arshiya Limited for full tle-notification of 46.g74 Ha of their I'TWZ at Village Bori,'l'aluka and District Nagpur, Maharashtra. , DC, SEEPT- sEZ rcqueslcd the Board to withdraw the proposal in light of some new facts brought belbre them. Accordingly. the Board granted peimission to withdraw the proposal. 'fhe Board further dirccted Io examine the matter in detail and submit a report to the BoA. I 16.6: Miscellaneous Cases ('fwo cases) I16.6(i) Request of M/s. Abhijeet l-crrorech Ltd, Atchutapuram for permission to import Ferro Manganese Slag for authorized operations. The Board. after deliberations, aolrroved the proposal subjecl to compliance of conditions stipulated by MoEf &CC vide leter dated 13.07.2023. 116.6(ii) clarification on instruction no. 95 allowing SEZ unit to set up cafeteria, criche, rymnasium and similar facilities. The matter was discussed in the meeting and the Board was informed that the issue was discussed during the meeting with representatives ol DGEp and GST pw held on 01.08.2023 wherein lhe drali instruction to clarily inslruction no. 95 was vctted. 'I'he Board' alier deliberations, directed to issue the clariflcation on the lnstruction No. 95. I16.7: Appeal (1'hree cases) I16.7(i) Appeal filed by M/s.

n to clarily inslruction no. 95 was vctted. 'I'he Board' alier deliberations, directed to issue the clariflcation on the lnstruction No. 95. I16.7: Appeal (1'hree cases) I16.7(i) Appeal filed by M/s. Global Export House for Export of restricted items and distillation on Job work of scrapc acquired by Import Sandalwood in SEZ unit. The Board hcard the appcllant and. aricr deliberations. granted permission for impon ol Sandalwood (llS code 440399220 and exporr of Sandalwood Handicrafts, Sandalwood finger chips (HS code l2l19050) and Sandaiwood oil (HS code 33012937) subjecr to rhe condition that entire imported Sandalwood would be exported and would noi be divertcd to DTA either in raw material or flnished form. DC. NSEZ was directed to ensure compliance. I-'urther. in respect of distillation on.iob work the appellant infbrmed that they are in process fbr selting up of the lacilitv in SIIZ itself and in Iurure they will not require the permission for job work in D't'A. 'l he Board. afic'r deliberation decided not to allow jlb work in D'l A especialh' in vieu'ol'that the lacilitv lbr distillation is being setup in spz itseir. ll6.(ii) Appeat fited by Mis. SEZ BIOTECH SERVICES pVT. l,TD., an SEZ for Bio-Pharma Sector at Manjari BK, Taluka I{aveli, pune regarding procurement of Battery Powered Electric Vehicle for Authorised operations. The Board heard the appellant and, afier deliberations. granted permission for procurement of 2 Nos. Battery powered Electric vehicle look alike Aiton Martin M"aJ ugs Junior having cost ol approx.

s. The Board heard the appellant and, afier deliberations. granted permission for procurement of 2 Nos. Battery powered Electric vehicle look alike Aiton Martin M"aJ ugs Junior having cost ol approx. f 35.000/- each car subjeci to the condition that the Vehicle procured is used fbr authorised operations within the lEZ prcmise, and shalr not leave lhe \r1 Page 4 of 7

premiscs. excepl on specific approval of DC/.IDC. DC. SIIEPZ was directed to ensure compliance. I 16.7(iii) Appeal filed by M/s. Plastic Processors & lJxporter Pvt. Ltd. against the Order datcd 21.04.2023 issued by DDC, Noida SEZ rcgarding non-renewal of their LoA. 'l-he submissions made by the Unit were noted by thc Board and it is observed that: - ll Ill. l'he Unit was non-functional during the stipulated period of l8 months (i.e.,271h January, 2021 ro 26th July.2022) due lo ac;idental firc in 2019 at their premises. Prior to the fire incident. thc Unit rvas opcrational effccting exports and maintaining positive NFE. The Unit is now keen on resuming operations and fulfilling all statutory obligations with long term stability and growth. I16.8: Request for co-developcr status (onc proposal) I16.8(i) Request of M/s. 'forana Lnterprises Pvt. t,td. as Co-Developer within the processing Area in MIHAN-SEZ, located at Plot No. l9-A, Sector - l2-A at MIHAN- SEZ, Nagpur. l-he Board. alter deliberations. approved the proposal ol'M/s. 'l'orana Enterprises Pvt. Ltd. fbr Construction of buildings for IT/[1'ES.

ocated at Plot No. l9-A, Sector - l2-A at MIHAN- SEZ, Nagpur. l-he Board. alter deliberations. approved the proposal ol'M/s. 'l'orana Enterprises Pvt. Ltd. fbr Construction of buildings for IT/[1'ES. Manufacturing and Scrvices units in the SF.Z with associated infrastructure and services as may be required for Upkeep. maintenance and repair of common area facilities site including Security, Fire. protection systems, Water treatment, Storm drainage & Sewage disposal. HVAC Systems, Landscaping & Water bodies. Housekeeping services. Transport. PMC Services. Access Control & Monitoring. Road network. Commercial or Industrial construction. Advertising & Marketing and other Consultancy Services and undc(aking other Authorized Operation as per DoC's Instruction No. 50 dated 15.03.2010. over an area of 9142.85 Sq.Mtr. in accordance with the Co- developer agreements dated 23.01.2023 entered into with the developer subject to standard terms and conditions as per the SEZ Act and Rules. Fu(her. the Assessing Officer will have the right to examine the taxability of the income by way of lease rentals/down paymentipremium elc. for the purposc ol asscssment under the prevalent lncome-tax Act. l96l and Income-tax Rules. 1962 as amended from time to timc. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29'h August. 2019. I16.9: Request for addition area b1' Co-devcloper (three proposals) I16.9(i) Request of M/s. .lunomoncta lnternational (IFSC) Private Limitcd' Gandhinagar for addition of space in the approval as a Co-Developer within the Page 5 of 7 -fhe Board.

er (three proposals) I16.9(i) Request of M/s. .lunomoncta lnternational (IFSC) Private Limitcd' Gandhinagar for addition of space in the approval as a Co-Developer within the Page 5 of 7 -fhe Board. alicr delibcrations. decided to deier the matter with direction to DoC to collect the details ol'such lJnils. in KASEZ and Falra SIIZ. which were operational and effecting exports prior to the stipulated period of l8 months but were not in operation during this stipulated l8 months period. Decision on Surrplementarv Aqenda:

processing Area of GIFT-Multi Services SEZ at Ratanpur, District Gandhinagar, Gujarat, developed by M/s. GIt-'l' SEZ Limired. T'he Board. alier deliberations. aprrroved the proposal of M/s. Junomoneta Intemational (IFSC) Private Limited for an additional area ol 3966 sq. meters (alreacly approved 3399 square melers + currenl request for addition ol' 567 square meters for basement parking area) in accordance with the co-developer agreement dared 24.03.2023 entered into with the developer subject to standard terms and conditions as per the SEZ Act and Rules. Fu(her, the Assessing officer will have the right to examine the taxability of the income by way of lease rentals/down payment/premium etc. tbr thc purpose of assissment undcr the prevalent Inconrc-tax Act. l96l and Income-tax Rules. 1962 as amended from lime to time.'rhe lease period shall be in accordance with Doc's lnslruction No.9g dated 29th August, 2019. Furthennore. the area restrictions lbr duty paid shall be as per the Rule I I A(3)(c) ofthe SEZ Rules. 2006.

lease period shall be in accordance with Doc's lnslruction No.9g dated 29th August, 2019. Furthennore. the area restrictions lbr duty paid shall be as per the Rule I I A(3)(c) ofthe SEZ Rules. 2006. 'l he other conditions ofrhe LoA shall remain the same. I16.9(ii) Request of M/s. Shivalik Jhanvi Infraspace LLp, Ahmedabad for addition of space in the approval as a Co-Developer within the dual use non-proccssing Area of GIFT-Multi Services SF)Z at Ratanpur, District Gandhinagar, Gujarat, developed by M/s. GIFT SEZ Limited. The Board, after deliberarions. approved the proposal of lrzl/s. Shivalik Jhanvi lnfraspace l.t-P for an additional area of 6723 sq. meters (approved 5595 square meters + current request for additiorVincrease of ll28 square meters to accommodate drive way for fire tender and parking area in accordance with the Co-developer agreement dated 25.05.i023 entered into with the developer subject to slandard terms and conditions as per lhe SEZ Act and Rules. Further. the Assessing Olficer will have the right to examine the taxability of the income by way of lease rentals/down payment/premium etc. for the purpose of assessment under the prevalent lncome-tax Acl. l96l and lncome-tax Rules. 1962 as amended from time to time. The lease period shall be in accordance with Doc's Instruction No. 9g dated 29th August, 2019. Furthermorc. the arca restrictions for duty paid shall be as per the Rule I lA(3xc)olthe SEZ Rulcs. 2006. lhe orhcr condilions ofthe LoA shall remain the same. t 16.9(iii) Request of M/s. t,ighthouse Info Systems pvt. Ltd.

estrictions for duty paid shall be as per the Rule I lA(3xc)olthe SEZ Rulcs. 2006. lhe orhcr condilions ofthe LoA shall remain the same. t 16.9(iii) Request of M/s. t,ighthouse Info Systems pvt. Ltd. as Co-Deveroper within the processing Area in MIHAN-SEZ, located at plot No. 14 R, Sector - lE, \llHA:,I-SEZ, Nagpur for increase in area, The Board, afier deliberarions. approved thc proposal ol M/s. Lighthouse Infb systems Pvt. Ltd. lor an additional area ol' 4046364 Sq Mrrs. (161g6.g64 5q Mtrs. afrer addition in area) in accordance with the Co-developer agreement dated 12.01.202i entered into with the developer subject to standard terms ind conditions as per the SEZ Acr and Rules. Further. the Asscssing olllccr will have rhe right to examine the taxability of rhe income by way of leasc rontars/d.wn paymcnt/premilui etc. for the purpose of assessment under thc prevalent lncome-tax Act. l96l and Income-tax Rules. 1962 as amended from timc to time.'fhe lease period shall be in accordance with Doc,s lnstruction No.9g dated 29th August. 2019. Furthermore. the area restrictions lbr dury paid shall be as per the Rulc I lA(3)(c) olthe SEZ Rules. 2006. The other conditions olihe LoA shall remain the same. I16.10: lnclusion ofadditional items in the LoA (onc proposal) I16.10(i) Request of M/s. Kanav Agronomy, a unit in MIHAN sEZ for inclusion of additional items. Page 5 of 7

LoA shall remain the same. I16.10: lnclusion ofadditional items in the LoA (onc proposal) I16.10(i) Request of M/s. Kanav Agronomy, a unit in MIHAN sEZ for inclusion of additional items. Page 5 of 7

'I-hc Board, after deliberations, dcl'crred the proposal with direction to DC, MIHAN SEZ lo rc-examine the proposal keeping in view the aspects such value addition ol the proposed additional items. export destination thereof and compliance of 100 % expon condition by the Unit. I I 6.1 I : Rcq uest for fu ll dc-notification of S llZ (one proposal) 116.1l(i) Request of M/s. Kanai Tcchnologl parks private l,imited for full de- notification of their Sl)7. at Sriperumbudur, Kanchipuram District, chennai, Tamil Nadu. The Board noted that the SEZ was granted formal approval in 2007. however, it has not become operational yet even after l5 years of its approval. Further, it was not clear lrom the proposal. whether alier the full de-notification. the land to be used by the Developer or Ihe Slate Govemment and fbr u'hat purposes. The Board, after deliberations. defcrred the proposal with direction to DC, MEpZ ro re-exanrine the case keeping in view the above aspects. Decision on Sunnlemcntan ,\eenda I l: I16.12: Request for addition area ofthe SEZ (one proposal) 116.12(i) Proposal of M/s. serum Bio-Pharma park, an SEZ for Bio-technologr at Pune, Maharashtra for increasc in area of 3.5968 lla (beyond l0%) to their already notified area over 12.,11360 Ha. The Board, after deliberations, anproved the request olM/s.

Z for Bio-technologr at Pune, Maharashtra for increasc in area of 3.5968 lla (beyond l0%) to their already notified area over 12.,11360 Ha. The Board, after deliberations, anproved the request olM/s. Serum Bio-pharma park fbr increase in area of 3.5968 hectares, subject to contiguity of the land in the SEZ being maintained by the Developer. I16.13: M iscellaneous (one case) I l6.l-3(i) Proposal of M/s. Prompt lnternational l,imitcd, an SEZ unit at plot no. I 19' NSEZ admeasuring 1000 sq. Mtrs. for rcvival of sick unit in terms of Rule 72(l ) of SEZ Rulcs,2006. 'l'hc lloard. aiter. dcliberations. deltrrcd the proposal lbr the next IloA. I 16. I {: Setting up of new S}lZ (one proposal) 116.14(i) Proposal of M/s. Evertop Textile & Apparel Complex Private Limited for setting up of an SEZ for Multi-Sector SEZ at Plot Nos. C2 and C3, Kakatiya Mega Textilc Park situated at Shayampet Village, Geesugonda Mandal, Warangal District, Telangana. Page 7 of 7 l)ecision on 'I'able Aqcnda: The Board. alicr delibcrations. alrrrroved lhc proposal.

ya Mega Textilc Park situated at Shayampet Village, Geesugonda Mandal, Warangal District, Telangana. Page 7 of 7 l)ecision on 'I'able Aqcnda: The Board. alicr delibcrations. alrrrroved lhc proposal.

Annexure-l Lisl of Pa-rricipants for the Meeting of the Board of Approval for Special Economic Zones held 5"' September' 2023 at vanijya Bhawan, New Delhi under the Chairmanship of Commerce Secretary, Departme nt of Comme rce. l. Shri Sunil Barthwal. BoA & Corrmerce Secretary. Deparlment of Commerce 2. Shri Santosh Kumar Sarangi. DG, DGFT 3. Shri L Satya Srinivas. Additional Secretary, Department of Commerce 4. Shri Vipul Bansal. Joint Secretarv. Departmcnt of Commerce 5. Shri Roshan Lal. Addl. DC. DClrp 6. Smt. P Hemalatha. Dcveloprncnt Cornrnissioner, CSEZ 7. Shri tlipin Menon. [)evelopment Comrnissioner, NSUZ 8. Shri Satish Kurrar. Developrnent Commissioner. FSEZ 9. Shri M. Srinivas. Development Commissioner. VSEZ 10. Shri Dinesh Singh, Development Commissioner, KASEZ I L Shri Alex Paul Menon. Development Commissioner, ME\Z_SEZ 12. Dr. V. Sraman, Development Commissioner. Mihan SEZ 13. Dr. K.M. Arya. Dy. Legal Adviser. Ministry of (L&J). D/o Legal Alfairs l,ist of participants connected with Video Conferencing: l. Shri. Rajesh Kumar Mishra. DC. SEEPZ-SEZ 2. Shri Vijay Kumar, Sr. DC. GIFT City SEZ 3. Shri Virendra Singh, Development Commissioner, Surat SEZ. Cujarat 4. Shri Anil Kant Mishra. Rcsearch Assisranr TCpo. Minisrry of Housing & Urban Affairs, Vikas Bhawan, l.P. Estate. New Delhi 5. Dr. Dileep Krishna. Scientist C. Departrnent ofsciencc & Technology 6.

4. Shri Anil Kant Mishra. Rcsearch Assisranr TCpo. Minisrry of Housing & Urban Affairs, Vikas Bhawan, l.P. Estate. New Delhi
5. Dr. Dileep Krishna. Scientist C. Departrnent ofsciencc & Technology
6. Shri Mahesh Chand. ALD, t.cgislative Department
7. Addl. Director, DGFl'. Mumbai
8. Shri G. Nayak. Deputy Secrerary. Ministry of Shipping, ports & waterways. Transpon Bhawan
9. Shri O. P. Sharma, Consultant. Deparlmenl of Chemicals and petrochemicals
10. Shri Vikas Singh . Director. ll'A-1. CBDi' I I . Shri Rajneesh M ittal. Department of Industries. Haryana