Minutes of the 117th meeting of the BoA for SEZs

OFFICE MEMORANDUM Department of Commerce for information and necessary action.

Subject: I l7s Meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs)

held on lTth Nov ember,2023 at I1.00 AM - Reg. Please find enclosed herewith Minutes of the I lTth meeting of the Board of Approval for SEZs held on 17th November,2023 under the Chairmanship of Shri Sunil Barthwal, Secrelary, Vaijya Bhawan, New Delhi Dated the 22nd November, 2023 ,v (Sumit Kumar an v) ) To L Central Board of Excise and Customs, Member (Customs), Department of Revenue, North Block, New Delhi. (Fax:23092628). 2. Central Board of Direct Taxes, Member (lT), Department of Revenue, North Block, New Delhi. (Telefax: 23092107). 3. Joint Secretary, Ministry of 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 Intemal Trade (DPIIT), UdyogBhawan, New Delhi. 5. Joint Secretary, Ministry of Shipping, Transpo( Bhawan, New Delhi. 6. Joint Secretary (E), Ministry of Petroleum and Natural Gas, ShastriBhawan, New Delhi 7. Joint Secretary, Ministry of Agriculture, Plant Protection, KrishiBhawan, 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, 7t 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). I I .

dhi 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). I I . Secretary, Department of Electronics & lnformation Technology, Electronics Niketan, 6, CGO Complex, New Delhi. (Fax:24363101) No. K-430 I 6/l I /2023-SEZ Govemment of India Ministry of Commerce and lndustry Department of Commerce (SEZ Section) Under Secretary to the Covemment of India Tel:2303 9829 Email: sumit.sachan@nic.in

12. Joint Secretary (IS-l), Ministry of Home Affairs, North Block, New Delhi (Fax:23092569)
13. Joint Secretary (C&W), Ministry of Defence, Fu<:23015444, South Block, New Delhi.
14. Joint Secretary, Ministry of Environment and Forests, pariyavaranBhavan, CGO Complex, New Delhi - 1 10003 (Fax:24363577)
15. Joint Secretary & Legislative Counsel, Legislative Department, M/o Law & Justice, A- Wing, ShastriBhavan, New Delhi. (Tel: 23387095).
16. Department of Legal Affairs (Shri Hemant Kumar, Assistant Legal Adviser), M/o Law & Justice, New Delhi.
17. Secretary, Department of Chemicals &Petrochemicals,shastriBhawan, New Delhi
18. Joint Secretary, Ministry of Overseas Indian Affairs, Akbar Bhawan, Chanakyapuri, New Delhi. (Fax: 24674140)
19. Chief Planner, Department of Urban Affairs, Town Country planning Organisation, VikasBhavan (E-Block), I.P. Estate, New Delhi. (F ax 2307 3 67 8 12337 9 197 )
20. Director General, Director Ceneral of Foreign Trade, Department of Commerce, UdyogBhavan, New Delhi.

ganisation, VikasBhavan (E-Block), I.P. Estate, New Delhi. (F ax 2307 3 67 8 12337 9 197 ) 20. Director General, Director Ceneral of Foreign Trade, Department of Commerce, UdyogBhavan, New Delhi. 21. Director General, Export Promotion Council for EOUs/SEZs, 8G, 8e Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi - 110 001 (Fax: 223329770) 22. Dr. RupaChanda, Professor, Indian lnstitute of Management, Bangalore, Bennerghata Road, Bangalore, Karnataka 23. Development Commissioner, Noida Special Economic Zone, Noida. 24. Development Commissioner, Kandla Special Economic Zone, Gandhidham. 25. Development Commissioner, Falta Special Economic Zone, Kolkata. 26. Development Commissioner, SEEPZ 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,4th Floor, C Wing, port Users Building, Mundra (Kutch) Gujarat. 32. Development Commissioner, Dahej Special Economic Zone, F adia Chambers, Ashram Road, Ahmedabad, Gujarat 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, AtladraPadra Road, Vadodara - 390012 35.

mic Zone, SEEPZ Service Center, Central Road, Andheri (East), Mumbai - 400 096 34. Development Commissioner, Sterling Special Economic Zone, Sandesara Estate, AtladraPadra Road, Vadodara - 390012 35. Development Commissioner, Andhra Pradesh Special Economic Zone, UdyogBhawan, 9m Floor, Siripuram, Visakhapatnam - 3 36. Development Commissioner, Reliance Jamnagar Special Economic Zone, Jamnagar, Gujarat 37. Development Commissioner, Surat Special Economic Zone, Surat, Gujarat 38. Development Commissioner, Mihan Special Economic Zone, Nagpur, Maharashtra 39. Development Commissioner, Sricity Special Economic Zone, Andhra Pradesh. 40. Development Commissioner, Mangalore Special Economic Zone, Mangalore. 4l. Development Commissioner, GIFT SEZ, Gujarat ). 42. Commerce Department, A.P. Secretariat, Hyderabad - 500022. (F ax:040-23452895 \

43. Govemment of Telangana, Special Chief Secretary, Industries and Commerce Department, Telangana Secretariat Khairatabad, Hyderabad, Telangana.
44. Government of Karnatak4 Principal Secretary, Commerce and Industry Department, VikasSaudha, Bangalore - 560001. (Fax: 080-22259870)
45. Govemment of Maharashtra, Principal Secretary (lndustries), Energy and Labour Department, Mumbai - 400 032.
46. Govemment of Gujarat, Principal Secretary, Industries and Mines Department Sardar Patel Bhawan, Block No. 5, 3rd Floor, Candhinagar - 382010 (Fax: 079-23250944).
47. Covemment of West Bengal, Principal Secretary, (Commerce and Industry), IP Branch (4s Floor), SEZ Section, 4, Abanindranath Tagore Sarani (Camac Street) Kolkata - 700 016

(Fax: 079-23250944). 47. Covemment of West Bengal, Principal Secretary, (Commerce and Industry), IP Branch (4s Floor), SEZ Section, 4, Abanindranath Tagore Sarani (Camac Street) Kolkata - 700 016 48. Government of Tamil Nadu, Principal Secretary (lndustries), Fort St. George, Chennai - 600009 (Fax: 044-2537 0822). 49. Govemment of Kerala, Principal Secretary (lndustries), Govemment Secretariat, Trivandrum - 695001 (Fax: 0471-2333017). 50. Government ol Haryana, Financial Commissioner and Principal Secretary), Department of Industries, Haryana Civil Secretariat, Chandigarh (Fu<: 0172- 2740s26). 51. Govemment of Rajasthan, Principal Secretary (lndustries), Secretariat Campus, Bhagwan Das Road, Jaipur - 302005 (0141-2227788). 52. Govemment of Uuar Pradesh, Principal Secretary, (Industries), Lal Bahadur ShastriBhawan, Lucknow - 226001 (Fax: 0522-2238255). 53. Govemment of Punjab, Principal Secretary Department of Industry & Commerce UdyogBhawan), Sector -1 7, Chandigarh- I 6001 7. 54. Govemment of Puducherry, Secretary, Department of Industries, Chief Secretariat, Puducherry. 55. Government of Odisha Principal Secretary (Industries), Odisha Secretariat, Bhubaneshwar - 75 I 00 I (Fax : 067 l -5368 | 9 12406299). 56. Govemment of Madhya Pradesh, Chief Secretary, (Commerce and Industry), VallabhBhavan, Bhopal (Fax: 07 55 -255997 4) 57. Govemment of Uttarakhand, Principal Secretary, (lndustries), No. 4, Subhash Road, Secretariat, Dehradun, Uttarakhand 58. Government of Jharkhand (Secretary), Department of Industries Nepal House, Doranda, Ranchi - 834002. 59.

Principal Secretary, (lndustries), No. 4, Subhash Road, Secretariat, Dehradun, Uttarakhand 58. Government of Jharkhand (Secretary), Department of Industries Nepal House, Doranda, Ranchi - 834002. 59. Union Territory of Daman and Diu and Dadra Nagar Haveli, Secretary (lndustries), Department of Industries, Secretariat, Moti Daman - 396220 (Fax:0260-2230775). 60. Govemment of Nagaland, Principal Secretary, Department of Industries and Commerce), Kohima, Nagaland. 61. Govemment of Chattishgarh, Commissioner-cum-Secretary Industries, Directorate of Industries, LIC Building Campus, 2"d Floor, Pandri, Raipur, Chhattisgarh (Fax:0771-2583651). Copy to: PPS to CS / PPS to AS (LSS) / PPS to JS (VB/ PPS to Dir (SNS). (

The One Hundred and Seventeenth (l lTth) meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs) was held on lTth November, 2023 under the chairmanship of Shri Sunil Barthwal, Secretary, Department of Commerce at Vanijya Bhawan, New Delhi through hybrid mode. The list ofparticipants is at Annexure-I. Minutes of the llTth meeting of the Board of Aoproval for SEZs held on 17th November. 2023 at Vaniiva Bhawan, New Delhi 117.1: Ratification ofthe minutes ofthe 116th meeting of the Board ofApproval held on 5th September, 2023. The Board ratified the minutes of the I16ft meeting of the BoA for SEZs held on 5ft September,2023. 117.2: Request for extension ofvalidity offormal approval ofDeveloper (1 proposal) 117.2(i) Request of ltUs. Cyber Corporation Manipur Limited (formerly I{/s.

oA for SEZs held on 5ft September,2023. 117.2: Request for extension ofvalidity offormal approval ofDeveloper (1 proposal) 117.2(i) Request of ltUs. Cyber Corporation Manipur Limited (formerly I{/s. Manipur IT SEZ Project Development Company) for further extension ofthe validity period of formal approval, granted for setting up of Manipur IT SEZ at Mantripukhri, Imphal, Manipur, beyond 31.10.2023. The Board, after deliberations, gppry{ extension of the validity of formal approval upto 3lst October, 2024. 117.3: Request for extension of validity ofln-principal approval of Developer (1 proposal) 117.3(i) Request of lWs. Dahej SEZ Limited for extension of In-principle approval granted for setting up ofa Multi-Product SEZ at Pakhajan, Tal. Vagra, Dist. Bharuch, Gujarat over an area of 650 Ha. The Board, after deliberations, gpryg! extension of validity of the In-Principle Approval for a further period ofone year upto 02.11.2024. 117.4: Request for extension of LoA of Unit (2 proposals) 117.4(i) Request of ltl/s Anthea Aromatics Private Limited, a Unit in Mangalore SEZ, Karnataka for extension of LoA beyond 30th October 2023. The Board, after deliberations, 4pryd extension of validity of LoA for a further period of one year upto 30th October, 2024. 117,4(ii). Request of IWs Sands Infrabuild Private Limited, a unit in Smartcity (Kochi) Infrastructure Private Limited SEZ for extension of validity of Letter of Approval beyond 26.09.2023. ( Page 1 of 5

(ii). Request of IWs Sands Infrabuild Private Limited, a unit in Smartcity (Kochi) Infrastructure Private Limited SEZ for extension of validity of Letter of Approval beyond 26.09.2023. ( Page 1 of 5

The Board, after deliberations, approved extension ofvalidity ofLoA for a further period ofone year upto 25th September, 2024. I17.5: Request for Co-developer status (2 proposals) f17.5(i) Request of M/s. SYB Shilp LLp, Ahmedabad for approval as Co-Developer within the processing Area in GIFT-Multi Services SEZ at Ratanpur, District Gandhinagar, Gujarat, developed by M/s. GIFT SEZ Limited. The Board, after deliberations, approved the proposal of M/s. SYB Shilp LLP for Co- developer status for Development, construction, maintenance and operation of commercial building in Block-15 in the processing area over 5028 square meters, in accordance with the Co- developer agrcement daled 22.08.2023 entered into with the Developer subject to standard terms and conditions as per the SEZ Act and Rules. Further, the Assessing Officer will have the right to examine the taxability of the income by way of lease rentals/down payment/premium etc. for the purpose ofassessment under the prevalent Income-tax Act, l96l and lncome-tax Rules, 1962 as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29th August, 2019. lf 7.5(ii) Request of lWs. Dr Dayton SEZ Developer Joint Venture for Co-developer status in "Agro based Food Processing" atPaschimJalefa, Sabroom, South Tripura being developed by M/s.

August, 2019. lf 7.5(ii) Request of lWs. Dr Dayton SEZ Developer Joint Venture for Co-developer status in "Agro based Food Processing" atPaschimJalefa, Sabroom, South Tripura being developed by M/s. Tripura Industrial Development Corporation Limited, The Board, after deliberations, aporoved the proposal of M/s. Dr Dayon SEZ Developer Joint Venture for Co-developer status for Water distribution system, Sewage Treatment Plant, Public Toilet, Helipad, Truck lay areas, Parking, Drainage system, Gas & Fuel Stations, Hotel, Convention & Business Centre, Intemal Roads, Warehouses, Utitity Buildings (Security, Telecom, Admin), Common facility area (Convention Centre, Guest House, Hostels), Shopping Complex, Power Distribution, Telecom & IT and Primary Health Centre, over an area of 16.35 Hectares, in accordance with the Co-developer agreement dated 18.03.2023 entered into with the Developer subject to standard terms and conditions as per the SEZ Act and Rules. Further, the Assessing Officer will have the right to examine the taxabitity of the income by way of lease rentalVdown paymenVpremium etc. for the purpose of assessment under the prevalent lncome-tax Act, 1961 and Income-tax Rules, 1962 as amended from time to time. The lease period shall be in accordance with DoC's Instruction No.

etc. for the purpose of assessment under the prevalent lncome-tax Act, 1961 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 296 August,20l9. 117.6: Request for addition area ofthe Developer (beyond f0%) (2 proposals) 117.6(D Request of M/s, State Industries Promotion Corporation of Tamil Nadu Limited a Multi-sector SEZ at Panapakkam Village, Ranipet District, Tamil Nadu for addition area o129.1497 Ha (beyond 10%) to their existing area of 52.20 Ha. The Board, after deliberations, gpplgg! the request of M./s. State Industries Promotion Corporation of Tamil Nadu Limited for increase in area of 29.1497 hectares, subject to contiguity ofthe land in the SEZ being maintained by the Developer.
Page 2 of 6

117.6(ii) Request of M/s. Tata Steel SEZ Limited, a multi-sector SEZ at Gopalpur, Odisha (Developer) for increase in area of50.80 Hectares (beyond 107o) to the existing area of500.1s Ha. The Board, after deliberations, sooroved the request of IWs. Tata Steel SEZ Limited for increase in area of50.80 hectares, subject to contiguity of the land in the SEZ being maintained by the Developer. 117,7: Request for Relaxation of Contiguity Criteria (l proposal) 117.7(i) Reqrest of lWs.

se in area of50.80 hectares, subject to contiguity of the land in the SEZ being maintained by the Developer. 117,7: Request for Relaxation of Contiguity Criteria (l proposal) 117.7(i) Reqrest of lWs. DLF Info City Chennai Limited, IT/ITES SEZ at Ramapuram, Chennai, for relaxation of contiguity criteria for Partial de-notification of 1.7782 Hectares (4.39393 Acres). The Board, after deliberations, gp@! the proposal with direction to DC, MEPZ, SEZ to ensure the contiguity of the sEZ being maintained by the Developer in terms of rule 7(2) of the SEZ Rules, 2006 and DoC's Instruction No. 27 dated 18.10.2009, by constructing a Foot Over Bridge within a period of one year. 117.8: Request for approval of 'Restricted' item (1 proposal) 117.8(i) Proposal of IWs. HCL Technologies Limited. Developer for approval of 'Restricted' item to carry on authorized operations in the IT/ITES SEZ at Plot No. 3.A, 38 & 2C, Sector- 126, Noida (U.P.). The Board, after deliberations, gpryg{ the proposal of lWs. HCL Technologies Limited, Developer for duty free procurement of '2000 Kg Rl34a HFC Refrigerant Gases' from DTA, to carry out authorized operation in the IT/ITES SEZ at Plot No. 3A, 38 & 2C, Sector-126, Noida (U.P.) in terms of proviso to Rule 27( I ) of SEZ Rules, 2006 and with the condition that the allowed items are actually used in the plant. 117,9: Request for full de-notification of SEZ (2 proposals) 117.9(D Request of M/s, Genpact India Business Processing Pvt.

d with the condition that the allowed items are actually used in the plant. 117,9: Request for full de-notification of SEZ (2 proposals) 117.9(D Request of M/s, Genpact India Business Processing Pvt. Ltd., an IT/ITES SEZ at Jawahr Nagar Village, Shameerpet Mandal, Ranga Reddy District, Telangana for full de- notification of their SEZ. The Board, after, deliberations, approved the proposal. 117.9(ii) Request of lWs. Kanai Technology Parks Private Limited for full de-notification of their SEZ at Sriperumbudur, Kanchipuram District, Chennai, Tamil Nadu. The Board, after, deliberations, approved the proposal. t Page 3 of 6 t

I 17.10: Miscellaneous (2 cases) f17.10(D Proposal of M/s. Prompt International Limited, an SEZ unit at Plot no. l19, NSEZ admeasuring 1000 sq. Mtrs. for revival of sick unit in terms of Rule 72(1) of SEZ Rules,2006. The Board, after, deliberations,4p@d the proposal in terms of Rule 72(l) of the SEZ Rules, 2006 for revival of lWs. Prompt Intemational Limited and decided to renew its LoA for a period ofone year, subject to the condition that the Unit has to show exports over the extended period ofone year during which no transfer would be permitted and an Inspection would be carried out by DC, NSEZ after 6 months. The DC has to submit a report on the performance of the Unit in the given one-year period. 117,10(iD Proposal for Ex-post facto approval for setting up of FTWZ within lWs. GMR Hyderabad Aviation SEZ Limited, The Board, after, deliberations, 4ppryd, the proposal for Ex-post facto approval for setting up of FTWZ within Ir,I/s.

approval for setting up of FTWZ within lWs. GMR Hyderabad Aviation SEZ Limited, The Board, after, deliberations, 4ppryd, the proposal for Ex-post facto approval for setting up of FTWZ within Ir,I/s. CMR Hyderabad Aviation SEZ Limited in terms of the Section 9 ofthe SEZ Act,2005. Decision on Supolementarv Asenda I17.11: Request for extension of LoA of Unit (1 proposal) 117.11(i) Request of M/s. Wockhardt Ltd. Unit 03, located at Plot No. E I / 2, MIDC in Wokhardt Infrastructure I)evelopment Ltd. SEZ, Shendra, Aurangabad, Maharashtra, for extension ofloA beyond 9th year, from 25.10.2023 tp to 24.10.2024. The Board, after deliberations, gpglg! extension of validity of LoA for a further period ofone year upto 24h October,zo24. 117.12: Request for fulUpartial de-notification of SE,Z Q proposals) ll7,l2{i) Proposal of lWs. Phoenix IT City Pvt. Limited' SEZ for IT/ITES at Sy' No. 53/ paiki/ part, Gachibowli Village, Serilingampally, Mandai, Ranga Reddy District' Telangana for full de-notification of their SEZ. The Board, after, deliberations, gppgqgg! the proposal. 117.12(iD Request of M/s. Electronics Corporation of Tamil Nadu Limited (ELCOT)' an IT/ITES SEZ at JagirAmmapalayam Village' Salem Taluk, Salem District, Tamil Nadu, for partial de-notification of 44.9231 Ha. The Board, after, deliberations, gpryg! the proposal. Page 4 of 5 \

)' an IT/ITES SEZ at JagirAmmapalayam Village' Salem Taluk, Salem District, Tamil Nadu, for partial de-notification of 44.9231 Ha. The Board, after, deliberations, gpryg! the proposal. Page 4 of 5 \

117.13: Request for Co-developer status (l proposal) 117.f3(i) Request of M/s. ANSR Global Corporation Private Limited for Co-Developer status in Embassy Property Developments Private Limited SEZ, Bangalore, Karnataka. The Board, after deliberations,4ry{ the proposal of }vVs. ANSR Global Corporation Private Limited for Co-developer status for Infrastructure development, conversion ofbare shell building into warm shell building, leasing out the builrup space, facility management service in 204198 sq.ft. built-up area at Block 'B' building (62737 sq.fr.: l Tth Floor, 70699 sq.ft. : l8th Floor and 70762 sq.ft. : I 9th Floor) in the Embassy Property Developments Private Limited SEZ, in accordance with the Co-developer agreement dated 19.10.2023 entered into with the Developer subject to standard terms and conditions as per the SEZ Act and Rules. Further, the Assessing Officer will have the right to examine the taxability of the income by way of lease rentals/down paymenVpremium etc. for the purpose of assessment under the prevalent lncome-tax Act, 1961 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 296 August,20l9. 117.14: Appeal (2 cases) ll7.l4(D Appeal filed by llUs. Plastic Processors & Exporter Pvt. Ltd.

e to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 296 August,20l9. 117.14: Appeal (2 cases) ll7.l4(D Appeal filed by llUs. Plastic Processors & Exporter Pvt. Ltd. against the Order dated 21.04.2023 issued by DDC, Noida SEZ regarding non-renewal of their LoA. The Board, after deliberations, directed to formulate a small committee under the chairmanship of AS, DoC and members from SEZ Division, DoC, DoR and DCs Noida SEZ, Kandla SEZ and Falta SEZ to examine all the aspects of M/s. Plastic Processors & Exporter Pvt. Ltd. and other similarly placed Units. The Commiftee will provide the report regarding force majeure situation ofthis and other units. 117.14(iD Appeal filed by M/s, MNR Exports Private Limited against the Order dated 06.09.2023 issued by DC, Falta SEZ. The appellant has requested to list their case for the next meeting and give them at least one-month notice to attend the same. Accordingly, the Board has deferred the case to the next meeting. Decision on Supplementarv Agenda - II: 117.15: Request for Setting up of new SEZ (2 proposals) 117,15(D Request of lWs. Delhi International Airport Limited (DIAL) for setting up of a Multi-Product SEZ (SEZ-I) atlndira Gandhi International Airport, New Delhi over an area of 2-02Ha. The Board, after deliberations, defened the case with direction to DC, NSEZ to seek clarification from the applicant on the following points: - Page 5 of 6 C (

ort, New Delhi over an area of 2-02Ha. The Board, after deliberations, defened the case with direction to DC, NSEZ to seek clarification from the applicant on the following points: - Page 5 of 6 C (

117.15(ii) Request of lWs. Delhi International Airport Limited (DIAL) for setting up of a Multi-Product SEZ (SEL2) atlndira Gandhi Interuational Airport, New Delhi over an area of 2.02Ha. ll. lll. ll. iii. iv. Fulfilment of minimum area requirement for setting up of SEZ in terms of Rule 5(2) of the SEZ Rules,2006. Leasehold rights over the identified area in terms ofthe rule 7(l) ofthe SEZ Rules, 2006. National Security Clearance in terms of the rule 3 of the SEZ Rules,2006. State Govemment's recommendation in terms of the rule 3 of the SEZ Rules, 2006. Fulfilment of minimum area requirement for setting up of SEZ in terms of Rule 5(2) of the SEZ Rules,2006. Leasehold rights over the identified area in terms ofthe rule 7(l) ofthe SEZ Rules,2006. National Security Clearance in terms of the rule 3 of the SEZ Rules,2006. State Govemment's recommendation in terms of the rule 3 of the SEZ Rules,2006. The Board, after deliberations, directed DC, GIFT-SEZ to seek the recommendation of the International Financial Services Centres Authority (IFSCA) on the viability ofthe project. ll7.l7: Request for increase in area by Co-developer (l proposal) ll7.l7(i) Request of lWs. Vessels Warehousing Private Limited, co-developer, for approval ofincrease in area of 10.93 Hectares to their existing notified area of 8.00 Hectares. The Board, after deliberations, qryg! the proposal of lWs.

rehousing Private Limited, co-developer, for approval ofincrease in area of 10.93 Hectares to their existing notified area of 8.00 Hectares. The Board, after deliberations, qryg! the proposal of lWs. Lighthouse Info Systems Pvt. Ltd. for an additional area of 10.93 Hectares (in addition to existing area of8 hectares) for Construction and development of warehouses, in accordance with the Co-developer agreement dated 10.05.2021 entered into with the Developer subject to standard terms and conditions as per the SEZ Act and Rules. Further, the Assessing Officer will have the right to examine the taxability ofthe income by way of lease rentals/down payment/premium etc. for the purpose of assessment under the prevalent Income-tax Act, 1961 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 29ft August, 2019. Furthermore, the area restrictions for duty paid shall be as per the Rule I I A(3)(c) ofthe SEZ Rules, 2006. The other conditions ofthe LoA shall remain the same. l' Page 6 of 6 The Board, after deliberations, deferred the case with direction to DC, NSEZ to seek clarification from the applicant on the following points: 117.16: Request for Co-developer status (1 proposal) 117.16(i) Request of l\Os. Tec City Bullion Refinery Limited for approval as Co- Developer within the processing Area in GIFT-Multi Services SEZ at Ratanpur, District Gandhinagar, Gujarat, developed by l{/s. GIFT SEZ Limited.

ec City Bullion Refinery Limited for approval as Co- Developer within the processing Area in GIFT-Multi Services SEZ at Ratanpur, District Gandhinagar, Gujarat, developed by l{/s. GIFT SEZ Limited.

Annexure-I List of Participants for the Meeting of the Board of Approval for Special Economic Zones held on 17tb November, 2023 under the Chairmanship of Commerce Secretary, Department of Commerce: List of participants connected with Video Conferencing: l. Shri. Rajesh Kumar Mishra, Development Commissioner, SEEPZ-SEZ 2. Shri Anil Kant Mishra, Research Assistant, TCPO, MoHUA, 3. Shri Vikas Singh , Director, ITA-1, CBDT 4. Shri Virendra Singh, Development Commissioner, Surat SEZ 5. Shri V. Sraman, Development Commissioner, MIHAN SEZ 6. Deputy Development Commissioner, CSEZ 7. Dr. Dileep Krishna Mathi, SCIC, DST 8. Ms. Aarti Chopr4 DLC, Legislative Department 9. Joint Development Commissioner, Pune Cluster 10. Ms. Manjusha Chourasia, Scientist-E, MEITY I L Shri Rajneesh Mittal, Department of Industries, Haryana 12. Shri Neeraj Rawat, Deputy Legal Adviser, D/o Legal Affairs 13. Joint Development Commissioner, VSEZ 14. Ms. Shalini Mahajan, Joint Director, D/o Chemicals & petrochemicals 1 l. Shri Sunil Barthwal, Chairman & Commerce Secretary, Department of Commerce 2. Shri L. Satya Srinivas, Additional Secretary, Department of Commerce 3. Smt. P. Hemalatha, Development Commissioner, CSEZ 4. Shri Bipin Menon, Development Commissioner, NSEZ 5. Shri Satish Kumar, Development Commissioner, FSEZ 6. Shri Srinivas Muppaala, Development Commissioner, VSEZ 7.

a, Development Commissioner, CSEZ 4. Shri Bipin Menon, Development Commissioner, NSEZ 5. Shri Satish Kumar, Development Commissioner, FSEZ 6. Shri Srinivas Muppaala, Development Commissioner, VSEZ 7. Shri Dinesh Singh, Development Commissioner, KASEZ 8. Shri Alex Paul Menon, Development Commissioner, MEPZ-SEZ 9. Shri Roshan Lal, ADG, DGEP 10. Shri S.C. Agarwal, Development Commissioner, GIFT City SEZ (