Minutes of the 118th meeting of the BoA for SEZs

Subject: I l8dlr,leeting ofrhe Board ofApproval (BoA) for Special Economic Zones (SEZs) held

on 6"' February, 2024 at I1.00 AM - Reg. Please find enclosed herewith Minutes of the I lgsmeeti SEZs held on 06n February, 2024 under the Chairmanship of Department of Commerce for information and necessary action. No. K-430 I 6/ I 6 12023 -SEZ Covemment of India Ministry of Commerce and Industry Department of Commerce (SEZ Section) Vanijya Bhawan, New Delhi Dated the 2Ob February,2OZ4 OFFICE MEMORANDUM ng of the Board of Approval for Shri Sunil Barthwal Secretary, A (Sumit Kumar Under Secretary to the Govemment of India Tel:23039829 Email: sumit.sachan@ni c. in 2. 3. 4. 5. 6. 7. 8. 9. 10. central Board of Excise and customs, Member (customs), Department of Revenue, North Block, New Delhi. (Fax:23092628). central Board of Direct Taxes, Member (rr), Department of Revenue, North Block, New Delhi. (Telefax: 23092107). Joinl _ Secretary, Ministry of Finance, Department of Financial Services, Banking Division, Jeevan Deep Building, New Delhi (Fax: 23344462/23366797). _Sll Yrjiy, Joint Secretary, Department of promotion of Industry and Intemal Trade (DPIIT), Udyog Bhawan, New Delhi. Joint Secretary, Ministry of Shipping, Transport Bhawan, New Delhi. Joint secretary (E), Ministry of petroleum and Naturar Gas, shastri Bhawan, New Delhi Joint secretary,I{inistry of Agricurture, prant protection, Iirishi Bhawan, New Derhi. Ministry of Science and Tech.nology, Sc ,G' & Head (TDT), Technology Bhavan, Mehrauli Road, New Delhi.

New Delhi Joint secretary,I{inistry of Agricurture, prant protection, Iirishi Bhawan, New Derhi. Ministry of Science and Tech.nology, Sc ,G' & Head (TDT), Technology Bhavan, Mehrauli Road, New Delhi. (Telefax: 26962512) Joint Secretary, Department of Biotechnology, Minirtry of Science and Technology, 7th Floor, Block 2, CGO Complex, Lodhi Road, New Delhi- I l0 003. Additional Secretary and Development commissioner (Micro, Sma[ and Medium Enterp^rises ^ lcale Industry), Room No. 7Ol, NirmanBhavan, New Delhi (Fax:23062315). I l. Secretary, Department of Erectronics & Information Technorogy, Electronics Niketan, 6, CCO Complex, New Delhi. (Fax: 24363101) 12. Joint Secretary (rs-r), Ministry of Home Affairs, North Block, New Delhi (Fax:23092569) To (

13. Joint Secretary (c&w), Ministry of Defence, Fax:23015444, South Block, New Delhi.
14. Joint Secretary, Ministry of Environment and Forests, pariyavaran Bhavan, cGo Complex, New Delhi - I 10003 (Fax: 24363577)
15. Joint Secretary & Legislative counsel, Legislative Department, M/o Law & Justice, A- Wing, Shastri Bhavan, New Delhi. (Tel: 23387095).
16. Department of Legal Affairs (Shri Hemant Kumar, Assistant Legal Adviser),woLaw & Justice, New Delhi.
17. Secretary, Department of chemicars &petrochemicals, Shastri Bhawan, New Dethi
18. Joint.Secretary, Ministry oloverseas Indian Affairs, Akbar Bhawan, chanakyapuri, New Delhi. (Fax: 24674140)
19. chief Planner, Department of Urban Afrairs, Town country planning organisation, Vikas Bhavan (E-Block), I.p. Estare, New Delhi. (Fax:230736i812337g1g7)

hanakyapuri, New Delhi. (Fax: 24674140) 19. chief Planner, Department of Urban Afrairs, Town country planning organisation, Vikas Bhavan (E-Block), I.p. Estare, New Delhi. (Fax:230736i812337g1g7) 20. Director General, Director General of Foreign Trade, Department of commerce, Udyog Bhavan, New Delhi. 21. Director ceneral, Export Promotion council for EoUs/sEZs, gG, ge Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi - I l0 001 (Fax: 223329770) 22' Dr. Rupa chanda, Professor, Indian Institute of Management, Bangalore, Bennerghata Road, Bangalore, Kamataka 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, Indore. 31. Development Commissioner, Mundra Special Economic Zone,4th Floor, C Wing, port Users Building, Mundra (Kutch) Gujarat. 32. Development commissioner, Dahej Special Economic Zone, Fadia chambers, Ashram Road, Ahmedabad, Gujarat 33. Development commissioner, Navi Mumbai Special Economic Zone, SEEpZ Service Center, Central Road, Andheri (East), Mumbai - 400 096 34.

conomic Zone, Fadia 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, Atladra Padra Road, Vadodara - 3900 l2 35. D-evelopm_ent commissioner, Andhra pradesh special Economic zone, UdyogBhawan, 9' Floor, Siripuram, Visakhapatnam - 3 36' Development commissioner, Reliance Jamnagar special Economic Zone, Jamnagar, Cujarat 37. Development Commissioner, Surat Special Economic Zone, Surat, Gujarat 38. Development commissioner, Mihan Speciar Economic Zone, Nagpur, Maharashtra 39. Development Commissioner, Sricity Special Economic Zone, Andhra pradesh. 40. Development Commissioner, Mangalore Special Economic Zone, Mangalore. 41. Development Commissioner, GIFT SEZ, Gujarat 42. commerce Department, A.P. secretariat, Hyderabad - 500022. (Fax: o4o-234s2gg5). 43. Govemment of relangana, Special chief Secretary, Industries and commerce Department, Telangana Secretariat Khairatabad, Hyderabad, Telangana. 44. Government of Kamataka, Principal Secretary, commerce and Industry Department, Vikas Saudha, Bangalore - 560001 . (Fax: 0g0-22259870)

nt, Telangana Secretariat Khairatabad, Hyderabad, Telangana. 44. Government of Kamataka, Principal Secretary, commerce and Industry Department, Vikas Saudha, Bangalore - 560001 . (Fax: 0g0-22259870)

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, Gandhinagar - 3 g20 r 0 (Fax: 079-23250844). 47' covemment of west Bengal, Principal Secretary, (commerce and Industry), Ip Branch 14th Floor), sEZ Section, 4 abaniniranath r"g".. b"iu"i (camac Street) riolLutu - ioo 016
47. Govemment of ramil Nadu, Principal Secretary (rndustries), Fort St. George, chennai - 600009 (Fax: 044 -2537 0822).
48. Govemment of Kerala, Principal Secretary (lndustries), Government Secretariat, Trivandrum - 695001 (Fax: 047 | -2333017).
49. covemment of Haryana, Financial commissioner and principal Secretary), Department of Industries, Haryana Civil Secretariat, Chandigarh (Fax: 0172- 2740s26).
50. Government ofRajasthan, Principal Secretary (lndustries), secretariat campus, Bhagwan Das Road, Jaipur - 302005 (014t-2227788).
51. Govemment of Uttar Pradesh, principal Secretary, (lndustries), LalBahadurShastriBhawan, Lucknow - 2260 0 I (F ax: O5Z2-223 g25 5).
52. Govemment of Punjab, Principal secretary Department of Industry & commerce UdyogBhawan), Sector - I7, Chandigarh- 1600I7.

, LalBahadurShastriBhawan, Lucknow - 2260 0 I (F ax: O5Z2-223 g25 5). 53. Govemment of Punjab, Principal secretary Department of Industry & commerce UdyogBhawan), Sector - I7, Chandigarh- 1600I7. 54. Govemment of Puducherry, Secretary, Department of Industries, chief Secretariat, Puducherry. 55' Govemment of odisha, principal secretary (lndustries), odisha Secretariat, Bhubaneshwar - 751001 (Fax: 067 l-536819/2406299). 56. Govemment of Madhya e11{es!, Chief Secretary, (Commerce and Industry), VallabhBhavan, Bhopal (Fax: 0755-255997 4) 57. Government of uttarakhand, Principal Secretary, (Industries), No. 4, Subhash Road, Secretariat, Dehradun, Uttarakhand 58. Government of Jharkhand (Secretary), Department of Industries Nepar House, Doranda, Ranchi - 834002. 59. Union Territory of Daman and Diu and Dadra Nagar Haveli, secretary (rndustries), Departmenrof rndustries, secretariat, Moti Daman-3D6220(Fax:0260-2;3d77s). 60. Govemment of Nagaland, Principar Secretary, Department oflndustries and commerce), Kohima, Nagaland. 61. Govemment of Chattishgarh, Industries, LIC Building (Fax: 0771-2583651). Commissioner-cum-secretary Industries, Directorate of Campus. zno Floor, pandri. Raipur. Chhanisgarh Copy to: PPS to CS / PPS to AS (LSS) / ppS to JS (VB/ ppS to Dir (SNS).

ding (Fax: 0771-2583651). Commissioner-cum-secretary Industries, Directorate of Campus. zno Floor, pandri. Raipur. Chhanisgarh Copy to: PPS to CS / PPS to AS (LSS) / ppS to JS (VB/ ppS to Dir (SNS).

Minu ofthe Il th meetin the Boa of roval for SEZs ary.2024 at Vaniiva Bhawan. New Delhi apDroved extonsion of the validity of formal approval the validity period of ot No. A-01 to A-06, of time to construct held on Feb The one Hundred and Eighteenth (l l g'h) meeting of the Board of Approval (BoA) rbr special Economic Zones (sEZs) was held on 06'h February, 2024 under tiie chairrnanship of Shri Sunil Barthwal, Secretary, Department of commerce at vanijya Bhawan, New Delhi through hybrid mode. The list ofparticipants is at Annexure_I. 118.1: Ratification of the minutes of the llTth meeting of the Board of Approval held on lTth Novemb er,2023. The Board ratified the minutes of the I lTth meeting of the BoA for SEZs held on lTth November,2023. 118.2: Request for extension of vatidity of formal approval of Developer (3 proposars) 118.2(D Request of lws. Phoenix Tech Zone private Limited, IT/ITES sEZ at Sy. No' ll8 (P)' 120 (P), l2l (P), 122 (P) & r38 (p) Nanakramguda vilage, Serilingampariy Mandal, Ranga Reddy District, Terangana, for extension oi th" validity period ir rormat approval beyond 06.12.2023. The Board, after deliberations, apDroved extension of the validity of formal approval for one year upto 06.12.2024. Further, the Board has observed that the formal approval was granted in 2016 and 4 extensions have already been granted. Total proposed inviitment is Rs.

formal approval for one year upto 06.12.2024. Further, the Board has observed that the formal approval was granted in 2016 and 4 extensions have already been granted. Total proposed inviitment is Rs. t030 crores and the Developer has invested only Rs. 528.05 crores. Accordingly, the Board directed that the Developer should be invited in the next meeting through video conferencing (vc) mode to explain the reasons for delay. 118.2(ii) Request of M/s. Laxmi Infobahn Aquaduct private Limited, IT/ITES sEz at Sy. No. 2l[P, 22[P, 23 and 24, Kokapet Village, Gandipet Mandal, Ranga Reddy District, Telangana, for extension of the varidity period oi format approvai beyond 18.01.2024. The Board, after deliberations, for one year upto 18.01.2025. Further, the Board has observed that the formal approval was granted in 20ri and 4 extensions have already been.granted. Total proposed in^vestment is Rs. g50.76 Crores and the Developer has invested only Rs. 199.23 crores. Accordingly, the BoarJhas di.".r"i ,r,u, the Developer should be invited in the next meeting tt.ougi video c""er.r.irg ivifi,"a" to explain the reasons for delay. 118.2(iii) Request of M/s. Infosys Ltd. for (i) extension of formal approval granted for setting up of tfnfES inZ ", pt Sertor-85, Noida (U.p.) beyond t4-.04.2024, & (ii) extension minimum built-up area in terms of Rule 5(7) of SfZ nuies, ZOOO. (- Page 1 of 12

rmal approval granted for setting up of tfnfES inZ ", pt Sertor-85, Noida (U.p.) beyond t4-.04.2024, & (ii) extension minimum built-up area in terms of Rule 5(7) of SfZ nuies, ZOOO. (- Page 1 of 12

The Board, after deliberations, 4prrroved extension ofthe validity of formal approval and extension of time to construct minimum builrup area in terms of Rule 5(7) of SE2 iules, 2006 for one year upto 14.04.2025. Further, the Board has observed that the formal approval was granted in 2015 and 3 extensions have already been granted. Total proposed investment is Rs. 4g3 crores and the Developer has invested only Rs. 85.11 crores so far till date. Accordingly, the Board has directed that the Developer should be invited in the next meeting'through video Conferencing (VC) mode to explain the reasons for delay. 118.3: Request for extension of LoA of Unit (2 proposals) I18.3(D Request of M/s. Atar Mohd. saeed Dawood private Limited, a unit in the JNPA-SEZ, for extension of LoA beyond 20.08.2023 for 5th extension upto 19.0g.2024. The Board, after deliberations, approved extension of validity of LoA for a further period of one year upto 19.08.2024. The Board further directed Doc to explore delegation of power of BoA to uAC for extension ofLoA for units with due safeguards including the condition that there should have been meaningful incremental investment since the previous LoA. I l8'3(iD Request of M/s. Rusan Pharma Ltd, in Indore SEZ for extension of Letter of Approval (LoA) beyond 01.12.2023 for a further period of eight months i.e.

tal investment since the previous LoA. I l8'3(iD Request of M/s. Rusan Pharma Ltd, in Indore SEZ for extension of Letter of Approval (LoA) beyond 01.12.2023 for a further period of eight months i.e. up to 31.07.2024. The Board, after deliberations, approved extension of validity of LoA for a further period of eight months upto 31.07 .2024. 118.4: Request for setting up of FTWZ (l proposal) 118.4(i) Request of M/s. NDR Infrastructure private Limited for Formal Approval for setting up FTWZ at village palasdhari and ralavali, Taluka Karjat, Dist. Raigad, Maharashtra over an area of 51.31.60 hectares. The Board, after deliberations, apDroved the proposal. 118.5: Request for Co_developer status (2 proposals) 118.5(D Request of M/s Intetticus Technorogies private Limited for approvar as c.o-Developer within the processing_and non-proc"essing area of M/s. t-p"t* trrtrrs SEZ at Survey No. 291, Village - Batiyakeema, Indore, i{adhya pradesh. The Board' after deliberarions, app[oyed the proposar of IWs. Inte icus Technologies Private Limited for Co-developer rtutriEM]Irp.t r'fr"r,r"r;ilr;il;;.. il:;i ", per the details given below: - to develop a I infrastruchre and area of 23,847 squaro meters in processing area with below Page 2 of 12 r- l. \

veloper rtutriEM]Irp.t r'fr"r,r"r;ilr;il;;.. il:;i ", per the details given below: - to develop a I infrastruchre and area of 23,847 squaro meters in processing area with below Page 2 of 12 r- l. \

ll. (a) Development of two new IT buildings with requisite infrastructure including other buildings and facilities viz. Sports Complex, Badminton hat[, Basketball, Tennis Court, Amfi Theatre and Cafeteria having total built-up area admeasuring 23,3 1 7.5 square meters. (b) Operation, maintenance and repair of infrastructure facilities including intemal roads, parking, drainage, pump room, hrefighting instruments etc. in the land area of23,847 square meters. to develop the entire land area of33,197 square meters in non-processing area with below infrastructure: Construction, operation, maintenance and repair of health centre, education centre, shopping complex, residential complex, guest house, hotel along with operation maintenance and repair of existing infrastructure facilities including internal road, extemal road, parking, boundary wall main gate, pump room, STP, landscaping etc. The above infrastructure facilities/authorised operations to be undertaken by the co- developer are in accordance with the co-developer agreement dated 01.08.2023 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 paymenvpremium etc.

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 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.9g dated 29th August, 2019. 118.5(iD Request of lws. E sollutions consultancy private Limited for co- Developer status in lvus. Aspen Infra Padubidri private Limited sEZ, Karnataka. The Board, after deliberations, 4pproved the proposal of IWs. E Sollutions consultancy Private Limited for co-developer status in lvl/s. Aspen Infra padubidri pvt. Ltd. for Management & Administration service, Security Servicei, Technical & Maintenance services, Housekeeping services, Repair and renovation activities, other services in the processing area, over an area of 98.13878 Ha including buillup area of 12432.30 sq.ft., in accordance with the co-developer agreement dated 19.12.2023 entered into wiih 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 thi taxability of the income by *ay or lease rentals/down payment/premium etc. for the purpose of assessment under the-irevalent Income-tax Act, 196l and rncome-tax Rules, 1962 as amended from time to time. ihe lease period shall be in accordance with Doc's Instruction No. 9g dated 29- erg-rt, iois.

essment under the-irevalent Income-tax Act, 196l and rncome-tax Rules, 1962 as amended from time to time. ihe lease period shall be in accordance with Doc's Instruction No. 9g dated 29- erg-rt, iois. "- ' I18.6: Request for increase/decrease in area of Co_developer (2 proposals) rl8'6(i) Request of IWs Harman connected services corporation India private Limiled, co-Developer in Manyata Embassy Business park SEi for partiar .r.r"na.. of built-up area to the Developer. The Board, after deliberations, ?oqrgved the proposal of IWs. Harman connected services corporation India private Li,,Gl'E-parti,'srulenaer of b"il;;;;;a i'ii,ssl r Page 3 of 12

The Board further directed Doc to examine delegation of power of BoA to uAC for tle matters related to change in authorized operations, change in area etc in case of Developers with due safeguards. 118.6(iD Request of M/s Trish Facilities and Developers pvt. Ltd. for decrease in area and de-scaling of proposed activities in the approval as co-Developer in M/s. Impetus IT/ITES SEZ at Survey No. 291, Village - Badiyakeema, Indoie, Madhya Pradesh. The Board, after deliberations, approved the proposal of IWs. Trish Facilities and Developers Pvt. Ltd.

r in M/s. Impetus IT/ITES SEZ at Survey No. 291, Village - Badiyakeema, Indoie, Madhya Pradesh. The Board, after deliberations, approved the proposal of IWs. Trish Facilities and Developers Pvt. Ltd. for decrease in area from development of 8 hectares of land consisting of processing and non-processing area to development of 2.1 hectares in processing area as per the details given below: - (a) Development of two new IT buildings with requisite infrastruchye and Cafeteria having total buillup area admeasuring 22385.5 square meters. (b) Operation, maintenance and repair of infrastructure facilities including intemal roads, extemal road, parking, drainage, p,mp room, firefighting instruments etc. in the land area of 2145 I sq.mtr. The above infrastructure facilities/authorised operations to be undertaken by the co- developer are in accordance with the co-developer agreement dated 01.0g.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 of assessment under the prevalent Income-tax Act, 196l and Income-tax Rules, 196) as amended from time to time. The lease period shall be in accordance with Doc's Instruction No. 9g dated i+i e"g"u, 2019. Furthermore, the area restrictions for duty paid shall be as per the Rule 1 lA(3)(c) oithe SEZ Rules, 2006.

he lease period shall be in accordance with Doc's Instruction No. 9g dated i+i e"g"u, 2019. Furthermore, the area restrictions for duty paid shall be as per the Rule 1 lA(3)(c) oithe SEZ Rules, 2006. The other conditions of the LoA shall remain the same. 118.7: Request for full de_notification ofSEZ (2 proposals) l18J(i) Request of IWs, sartire Deveropers private Limited, IT/ITES sEZ at Rachenahalli -village, Nagavara, Bengaruru, Karnataka for cancenation ofLoA and de_ notification of entire SEZ area. The Board, after, deliberations, approved the proposal. sq.ft. to the Developer and retaining the co-developer status for developing infrastructure facilities in an area of 66,280 sq.ft. (2nd & 3d Floor of Block ca Buildingf in accordance with the co-developer agreement dated 07.I1.2023 entered into with the Developer subject to standard terms and conditions as per the sEZ Act and Rules. Further, the Asseising dfiicer will have the right to examine the taxability of the income by way of lease rentals/down paymenupremium etc. for the purpose of assessment under the prevalent Income-tax Act, 1961 and lncome-tax Rules, 1962 as amended fiom time to time. The lease period shall be in accordance with Doc's Instruction No. 98 dated 29d August, 2019. Furttiermore, the area restrictions for duty paid shall be as per rhe Rule llA(3)(c) of the SEZ Rules, 2006. The other conditions ofthe LoA shall remain the same. Page 4 of 12

ated 29d August, 2019. Furttiermore, the area restrictions for duty paid shall be as per rhe Rule llA(3)(c) of the SEZ Rules, 2006. The other conditions ofthe LoA shall remain the same. Page 4 of 12

118.7(ii) Request of M/s, Information Technology park Limited, sy. No. g0 (part), sadamangala vitlage, sadamangala Industrial Area, whitefield, Bengaluru, xarnataxa State for cancellation of LoA and de-notilication of entire SEZ. The Board, after, deliberations, aoproved the proposal. 118.8: Miscellaneous (4 cases) 118.8(i) Proposal of M/s. SFo rechnologies pvt. Ltd., an sEZ unit under csEZ for grant oflndustrial License under IDR Act, 1951. The Board noted that M/s. SFo rechnologies pvt. Ltd. (SEZ unit under GSEZ) had applied for lndustrial License under IDR Act, 195 I for manufacturing of the following items: i. Electronic and Electro Mechanical Assemblies for Air Defence System ii. Electronic Assembly for Medium Range Surface to Air Missile Accordingly, the Board, after deliberations, approved the proposal of the Unit subject to the following terms and conditions: ll. obtaining other relevant clearances from any other statutory/regulatory bodies and Stiprrlations with respect to the monitoring, security urdit, otil".

ject to the following terms and conditions: ll. obtaining other relevant clearances from any other statutory/regulatory bodies and Stiprrlations with respect to the monitoring, security urdit, otil". compliance verification mechanisms and consequential requirements as per the security Manual issued by Departrnent of Defence production shalt be undertaken by Ministry of Defence and Ministry of Home Affairs as specified in the said Manuai who shail be informed of the same. Further, the Board has given direction to DC, cSEZ to ensure that all security instructions / architecture prescribed in the security Manual for Licensed Defence lndustries, issued by MoD from time to time are strictly adhered to in coordination with MoD uni MHA, o, stipulated in the Security Manual. f18.8(iD Proposal of lWs. Candor Gurgaon One Realty projects pvt. Ltd., Developer, for revision in area of authorised operations appioved Ly BoA, in the processing area of the IT/ITES SEZ at viltage Tikri, sector - ,lg, Gurugram, Haryana, The Board, after delib-erations, approved the proposal of N{/s. Candor Gurgaon One Realty Projects Pvt. Ltd., Developer, for revision in area of the following aluthorised operations in the processing area ofthe SEZ: - approved by BoA in processing area ctivities rea approved ational facilities including club house, indoo r outdoor games, Gym etc 800 sqmt. services including cafeteria, stauants, coffee shops, canteens Food ilities. food court(s), and caterin 5000 sqmt. mployee welfare facilities like crdche, medic enter and other such facilities. 394 sqmt. ( Page 5 of 12

afeteria, stauants, coffee shops, canteens Food ilities. food court(s), and caterin 5000 sqmt. mployee welfare facilities like crdche, medic enter and other such facilities. 394 sqmt. ( Page 5 of 12

Business and/or convention centre 635 sqmt Total 7229 s mt. ll8'8(iii) Request of M/s Impetus 'lechnologies lndia private Limited, developer of Impetus IT/ITES sEZ at Survey No. 29r, village - Badiyakecma, lndore, uaanya Pradesh for extension of time period for construction of the minimum built up area for a furthcr period of one )'ear be1'ond the stipulated perio<I of ten l.cars from tire tlatc of Notification of the SEZ. 'l'he Board. afier. deliberations. arrproved the proposal of M/s. Impetus Technologies India Private Limitcd lor extension of time period lbr construction of the minimum br"rili up area in terms of Rule 5(7) of SEZ Rulcs. 2006 fbr a turther perio<i of one year upro 05.02.2024. I18.8(iv) Request of M/s Indian o Corporation Limired (rocL), co-Devcloper, Puthuvypeen sEZ, Ernakulam for restoration of duty/tax benefits and continuation of Co-Devcloper status. 'l'he Board. alter dcliberaliorrs. deferred the case to the next meeting to enable Department ofRevenue to examine the proposal. I 18.9: Appeal (5 cases) 118.9(i) Appeal filed by M/s. plastic processors & Exporter pvt. Ltd. against the order dated 21.01.2023 issued by DDC, Noida SF)Z regarding non-..n"*r-i of thcir LoA. ll8^.?(!il Appeal filed by M/s. MNR Exports private Limired against the order dated 06.09.2023 issued by DC, Falta SEZ. I18,9(iii) Appeal filed by M/s.

Noida SF)Z regarding non-..n"r-i of thcir LoA. ll8^.?(!il Appeal filed by M/s. MNR Exports private Limired against the order dated 06.09.2023 issued by DC, Falta SEZ. I18,9(iii) Appeal filed by M/s. MGA & Associarcs, Unit-II againsr the order dared 13.11.2023 issued by DC, KASEZ withdrawing rhc permissions for warehousing of Arecanut/Betelnut and Pepper. ll8-.ft1^)- anpeal filed by M/s. varsur Impex pvr. Lrd. against rhe order dated 09'll '2023 issued by DC, KASEZ withdrawing the permissions for warehousing of Arecan ut/Beteln ut and Pepper. 118:9!vllH'|eal filed by M/s. Shriji overseas againsr rhe order datcd 09.11.2023 issued by DC' KASEZ withdra'ing the permissions fo"r warehousing of Arccan ut/Beternut and Pepper. 'l'he Board, afler deliberations, deferred thc ab Further. the Board directed to get the appellants present I 18.9(v)l only through Video Conlerencing (VC) mode. Shopping arcade and /or retail space 400 sqmt. ove appeals lo the next meeting. their cases [in item no. I Ig.g(ii) ro Page 5 of 12

ants present I 18.9(v)l only through Video Conlerencing (VC) mode. Shopping arcade and /or retail space 400 sqmt. ove appeals lo the next meeting. their cases [in item no. I Ig.g(ii) ro Page 5 of 12

118.10: Request for extension of LoA of Unit (1 proposal) r18'10(D Request of M/s. Kanam Latex Industries prt. Ltd. a Unit in AMRL Hi Tech city Ltd, Mutti Product SEZ, Nanguneri, Tirunerveli District, Tamit Nadu tbr extension of Letter of Approval (LoA) from 01,03.2024 to 2g.02,2025. The Board, after deliberations, approved extension of validity of LoA for a further period of one year upto 28.02.2025. I18.11: Request for increase/decrease in area of the co-deveroper (r proposat) 118.11(i) Request of I!7s. ANSR Global corporation pvt. Ltd. for increase in area of their co-developer area in rws. phoenix Tech zone pvt. Ltd. at sy. No. 203(p), Manikonda Village, Rajendra Nagar Mandal, Telangana. The Board, after deliberations, approved the proposal of rws. ANSR Grobal corporation P,r. Ltd. for increase in builrup at"u of z.q6 Ha (i,65,r5r sq. ft.) [totallingluilt- up area of 3.50 Ha (3,7 6,227 sq.ft.)l to undertake the authorized operations oi "oru"riion of bare shell buildings into fully fitted office space and to lease bui'it up space in the iEZ as contracted, in accordance with the co-developer agreement aatea oi.oi.zoz4 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.

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 Income-tax Act, 196l and lncome-tax Rules, 1961 ai amended from time to time. The lease period shall be in accordance with Doc's Instruction No. 9g datJ is6 A.gr", 2019. Furthermore, the area restrictions for duty paid shall be as per the nute r re1:;1cfir*re SEZ Rules, 2006. The other conditions ofthe LoA shall remain the same. 118.12: Miscellaneous (6 cases) r18.12(i) Request of rws. wipro Limited for cancelation of LoA issued to them as co-Developer of ws. Mahindra world city sEz, chengarpattu Distric( Tamil Nadu. The Board has defened the case to the next meeting. 118.12(ii) Request of lvl/s. ITpG Developers pvt. Ltd. for conversion of sEZ processing Built-up area of Phase-II (Block-III Bu ding) to a Non-processing Area in terms of Rule llB ofSEZ Rules,2006. The Board, after deliberations, .aoqrove4 the proposar for demarcation of processing Area into Non.-Processing Area under the Rule trB oi the sEZ Rules, 2006 ,ut;.ri io tr,. following conditions: - Decision on Supnlementarv Apenda: proportionate Customs duty, Cenkal Excise duty, Central Goods and Services Tax, Lrtegrated Goods and Services Tax and State Goods and Services Tax and such other Central levies and tax benefits attributable t the area to be demarcated as NpA as stipulated under the Rule I I B. Page 7 of Lz o i. Full repayment of the amount of C

nd Services Tax and such other Central levies and tax benefits attributable t the area to be demarcated as NpA as stipulated under the Rule I I B. Page 7 of Lz o i. Full repayment of the amount of C

ii. Full repayment of the amount of customs duty, central Excise duty, central Goods and Services Tax, Integrated Goods and Services Tax and state Go;ds and Services Tax and such other central levies and tax benefits attributable to the common infrastructue area as stipulated under the Rule I 1B. iii. Submission of an Undertaking that the Developer shall remit any differential duty / tax benefits which might have been short-paid, if it so determined at a later date and also comply with the provisions of Rule I lB. I l8'12(iii) Request of ws. orlx IT society, co-Developer in M/s. phoenix Tech zone Pvt. Ltd' sEZ for IT/ITES at sy. No. 1lg-r38 (p), Gachibowri viilage, serilingampatlyMandal, Ranga Reddy District, Terangana for transfer of Formar Approval and Co-Developer status to l!(/s. Evermark IT Developers pvt. Ltd. The Board has deferred the case to the next meeting. 118.12(iv) Request of M/s. spectrum IT society, Co-Deveroper for r{/s. phoenix spaces Pvt- Ltd' sEZ for IT/ITES ar sy. No. 285 Kokapet village, Rajendra Nagar Mandai, Ranga Reddy District, Terangana for transfer of ror-J Approval and co- Developer status to IWs. Evermark IT Developers pvt. Ltd. The Board has deferred the case to the next meeting. tr8.l2(v) Request of rvrs. Fortune IT society, co-Deveroper for rws, phoenix Spaces Pvt. Ltd, sEz for IT/ITES at sy. No.

IT Developers pvt. Ltd. The Board has deferred the case to the next meeting. tr8.l2(v) Request of rvrs. Fortune IT society, co-Deveroper for rws, phoenix Spaces Pvt. Ltd, sEz for IT/ITES at sy. No. 286 & 2g7, Kokapet vilage, Rajendra Nagar Mandal, Ranga Reddy District, Telangana for transfer of hormal alpprova ana Co-Developer status to lVUs. Evermark IT Developers pvt. Ltd. The Board has defened the case to the next meeting. 118.12(vi) cancellation of Formal Approvar pertaining to r\tus. Madhusheer Infra Projects h't. Ltd' sEZ for IT/rrES at Sy. No. 229-232, Gaganpahad village, Ralendra Nagar Mandai, Ranga Reddy District, Telangana. The Board has deferred the case to the next meeting. 118.13: Request for extension of validity of formar approval ofDeveroper (r proposar) 118.13(D Request of M/s. venkatesh coke & power Ltd. for extension of the J.atiaj.tr qeri90 of format app.roval C.al_t:g for setting up of an FTWZ at Athifatu, Nandiambakkam and purudivakkam vinages, ponn"eri, Thiruvarur District, iamit Nadu. Decision of SuDDlementary Asenda II: The Board has deferred the case to the next meeting. 118.14: Request for extension of LoA of Unit (2 proposals) r- Page 8 of 12 \

hiruvarur District, iamit Nadu. Decision of SuDDlementary Asenda II: The Board has deferred the case to the next meeting. 118.14: Request for extension of LoA of Unit (2 proposals) r- Page 8 of 12 \

r18.r4(i) Request of M/s. worrdwide safety pvt. Ltd. (unit-I!, prot No. 49lA, Apparel Park sEZ, Ahmedabad for Extension of LoA dated 06,11.2019 valid upto 05.11.2022. The Board has deferred the case to the next meeting. 118.14(ii) Request of lws BEML Limited, a unit in KIADB Aerospace Special Ecolomic Zone, Bangalore for extension_.of validity of Letter of Approval ior a further period of one year beyond 05.01,2024 (l2th Extension). The Board, after deliberations, approved extension of the validity of the LoA for a further period of one year upto 04.01.2025 in view of pending litigation. 118.15: Request for Co-developer status (3 proposals) 118.15(i) Request of lvus. Alotech Facility Management services private Limited for co-Developer status in M/s. vikas Telecom private Limited sEz, Bangalore, Karnataka. The Board, after deliberations, approved the proposal of M/s. Alotech Facility Management Services Private Limited for Co-developer status in lvl/s. Vikas Telecom private Limited sEZ for Property Management and Maintenance Services in an area of g Ha allotted to IVI/s Embassy commercial _ projects (whitefield) private Limited (co-Developer), in accordance with the co-developer agreement dated, 22.01.2024 entered into wittr the Developer subject to standard terms and conditions as per the sEZ Act and Rules.

private Limited (co-Developer), in accordance with the co-developer agreement dated, 22.01.2024 entered into wittr 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 of asseisment under the prevalent Income-tax Act, 196l and lncome-tax Rules, 1962 as amended from time to time. ihe lease period shall be in accordance with Doc's lnstruction No. 9g dated 29s August, 2019. 118.15(ii) Request of rws. Derastream Sorutions pvt. Ltd. for approvar as co- Developer within the processing Area in MIHAI{-SEZ, located at plot No. 9J, sector - 17 at MIHAN-SEZ, Nagpur. The Board, after deliberations, aoproved the proposal of M/s. Delastream Solutions Pvt. Ltd. for Co-developer status in M/s. Maharashtra Airport Development Company Ltd for Construction of buildings for SEZ units for Multi-products and Services industry with associated infrastructure and services as may be required for unkeep, maintenance and repair of common area facilities at site including Security, Fire, protection systems, Water treatment, Storm drainage & Sewage disposal, HVAC Systems, Landscaping & Water bodies, Housekeeping services, Transport, PMC Services, Access Control & Monitorin Road network, Commercial or Industrial construction, Advertising & Marketing and other Consultancy Services and undertakin g other Authorized Operation as per Ilstruction No.

cess Control & Monitorin Road network, Commercial or Industrial construction, Advertising & Marketing and other Consultancy Services and undertakin g other Authorized Operation as per Ilstruction No. 50 dated 15.03.2010 issued by MoC&I, over an area of 12,140.725 Sq.Mtr., in accordance with the Co{eveloper agreement dated 20.11.2023 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 of assessment under the prevalent Income+ax Act, 196I and Income- tax Rules, 1962 as amended from time to time. The lease period shall be in ce with DoC's Instruction No. 9g dated 29ft August, accordan Page 9 of 12 2019.

No. Authorized Operation / item description l. No. at defaul list of Autho. Opr. s per Inst. No. 5 )4 Cos Rs mated t in lakhs) ndi fri A r Co onln f o roc S ES ln rea. a p R 22 R t eran H N S ( 2t 45.43 r18'r5(iiD Request of rws. Tec city Bu ion Refinery Limited for approvar as co- Developer within the processing Area in GIFT-Multi senices SEZ at Ratanpur, District Gandhinagar, Gujarat, developed by IWs. GIFT SEZ Limited. The Board, after deliberations, aooroved the proposal of M/s. Tec City Bullion Refinery Limited for codeveloper status in iws.

npur, District Gandhinagar, Gujarat, developed by IWs. GIFT SEZ Limited. The Board, after deliberations, aooroved the proposal of M/s. Tec City Bullion Refinery Limited for codeveloper status in iws. GIFT SEZ Limited for Development of commercial building for precious metal refinery, conference room.& common infiastructure; offices - 2 units on each floor & common infrastrucfure (from 2nd Floor to l2th Floor), total development rights over an area of 11,334.07 sq.mt. and total land area of 4,916 rq. .t., io accordance with the co-developer agreement dated 20.03.2023 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 thi taxability of the income by way of lease rentals/down paymenupremium etc. for the purpose of assessment under the prevalent Income-tax Act, 1961 and Income-tax Rules, 1962 as amended from time to time. ihe lease period shall be in accordance with Doc's lnstruction No. 9g dated 296 August, 2019. 118,I6: Request for addition area of Developer (beyond llyo) (l proposal) 118.16(i) Request of IWs. sEZ Biotech services pvt. Ltd., Biotechnology sEZ at pune, Maharashtra for increase in area of 3.9035 Ha (beyond llyo) to the Listing area of 22.4226Ha. The Board, after deliberations, approved the request of lv{/s. SEZ Biotech Services Pvt. Ltd.

EZ at pune, Maharashtra for increase in area of 3.9035 Ha (beyond llyo) to the Listing area of 22.4226Ha. The Board, after deliberations, approved the request of lv{/s. SEZ Biotech Services Pvt. Ltd. for increase in area of 3.9035 hectares, subject io contiguity of the land in the SEZ being maintained by the Developer. 118.17: Request for partiaUfull de.notification ofSEZ (l proposal) 118'17(D Request of rws' phoenix spaces private Limited, for partiar de- notification of 2.84 Ha out of 3.46 Ha of their IT/ITES at Sy. No. 2Bi and 2g7, Puppalguda Village, Rajendra Nagar Mandal, Ranga Reddy District, Telangana. The Board has deferred the case to the next meeting. I18.18: Miscellaneous (2 cases) 118.18(D Request of l\os. HCL Technorogies Limited, Deveroper for approvar of :1..^t.i.l"q' item to carry on authorized ope.aiioos in the IT/ITES snz ut piot No. 3A, 38 & 2C, Sector-126, Noida (U.p.). The Board, after deliberations, aorrov.ed the proposal of M/s. HCL Technologies Limited for procurement of the following Restricted' items from DTA to .u..y * urmo;r"a operations in the IT/ITES SEZ at plot No. 3A,3g &2c,Sector-126, Noida (up.):- l Page 10 of 12

HCL Technologies Limited for procurement of the following Restricted' items from DTA to .u..y * urmo;r"a operations in the IT/ITES SEZ at plot No. 3A,3g &2c,Sector-126, Noida (up.):- l Page 10 of 12

It 29037100) R-407c Refrigerant (HSN 38276400) R4l0a Refrigerant (HSN 38276300) R-32 Refligerant (HSN 1ll. 1V. 29034200 118.18(ii) Proposal for construction and opening of Gate No, 5 for Mega CFC. The Board, after deliberations, approved the proposal for construction and opening of Gate No. 5 for Mega cFC subject to the condition that any additional cost so incurred including cost on deployment of any extra manpower for manning the said gate will be bome by the SEEPZ Authority. 118.19: Request for conversion ofprocessing area into non-processing area under Rule 1l(B) (12 proposals) ll8.lg(viii) Proposal of M/s. Grand Canyon SEZ Private Limited, Co_developer of ASF Insignia SEZ pvt. Ltd. IT/ITES SEZ at Village Gwal pahari, Gurugram (Haryana) for demarcation of a area in SEZ under Rule llB of SEZ Rules ll8.I9(D Request of lws. Gigaplex Estate pvt. Ltd. for Demarcation of Built up Floors as Non-Processing Area ofa notified IT/ITES SEZ. 118.19(ii) Request of lws. candor Kolkata one Hi-Tech structures private Limited for conversion of SEZ Processing Built-up area of rower Bl, Tower cl and Tower C2 to a Non-Processing Area in terms of Rule ll B of SEZ Rules,2006, 118.19(iiD Proposal of M/s.

uctures private Limited for conversion of SEZ Processing Built-up area of rower Bl, Tower cl and Tower C2 to a Non-Processing Area in terms of Rule ll B of SEZ Rules,2006, 118.19(iiD Proposal of M/s. Mikado Reartors private Limited, Deveroper for demarcation of portion of Bu t-up area as Non-processing Area of its Erectronic Hardware, IT/ITES SEZ at vinage Behrampur, Distt-Gurugra-m (Haryana), in terms of Rule l lB of SEZ Rules, 2006. ll8'19(iv) Proposar of M/s, Gurgaon Infospace Limited, deveroper of IT/ITES sEZ at village Dundahera, Gurugram (Haryana) ior demarcation of a portion of bu t-up area in SEZ as Non-Processing Area under Rule llB ofSEZ Rules, 2i06. 118.19(v) Proposar of M/s. Gorden Tower Infratech private Limited, deveroper of IT/ITES sEZ at Prot No. B, sector-r44, Noida (uttar pradesh) for demarcation of a portion of built-up area in sEZ as Non-processing Area under Rure rlB of sEZ Rures, 2006. 118'19(vi) Proposar of rw-s. seaview Deveropers private Limited, deveroper of IT/ITES sEZ at Prot No .20 :1, sector-r35, t\oida luttar pradesh) for demarcation o[ ;o'o'ul' of built-up area in SEZ as Non-processing.irea under Ruie lIB of sEZ Rures, ll8'19(vii) Proposar of rws. Dr,F Limited, developer of IT/ITES sEZ at viilage Silokhera, sector-30, Gurugram (Haryana) for demaication or a portion oi ruiit-up area as Non-processing area under Rule l lli of SEZ Rutes, 2006. 2006. Page 11 of 12 portion of built-up

at viilage Silokhera, sector-30, Gurugram (Haryana) for demaication or a portion oi ruiit-up area as Non-processing area under Rule l lli of SEZ Rutes, 2006. 2006. Page 11 of 12 portion of built-up

ll8.l9(ix) Proposal of M/s, Kings canyon sEZ private Limited, co-developer of ASF Insignia sEZ Pvt. Ltd. IT/ITES sEZ at village Gwal pahari, Gurugram (Haryana) for demarcation of a portion of built-up area in sEZ under Rule rrB of siz nules, 2006. 118.19(x) Proposal of IWs. p.L.G. Incubation services private Limited, co- developer of Arthalnfratech Pvt, Ltd. IT/ITES sEZ at plot No. 21, Sector-Techzone IV, Greater Noida (uttar Pradesh) for demarcation of a portion of built-up area in SEZ as Non-Processing Area under Rule llB of SEZ Rules, 2006. 118.19(xi) Proposal of M/s. DLF Cyber city Deveropers Limited, deveroper of IT/ITES sEZ at sector- 24 & 25A, DLF phase-Ill, Gurugram (nr.y"ru1 ro. demarcation of a portion of built-up area in sEZ as Non-processing Area under Rule l lB of SEZ Rules, 2006. 1l8.19(xii) Proposal of lws smartcity (Kochi) Infrastructure private Limited, Developer, for conversion of sEZ Processing Buitt-up area (g2,342.64 sq.mtr.) to a Non- Processing Area in terms of Rute l l B of SEZ Rules, 1006. The Board, after deliberations, approved the above proposals [ 1 1g.19(i)-(xii)] for demarcation of Processing Area into Non-processing Area under the Rule l1B of the sEZ Rules, 2006 subject to the foltowing conditions: - Full repayment of the amount of proportionate Customs duty, Central Excise

of Processing Area into Non-processing Area under the Rule l1B of the sEZ Rules, 2006 subject to the foltowing conditions: - Full repayment of the amount of proportionate Customs duty, Central Excise duty, central Goods and Services Tax, lntegrated Goods and serv-ices Tax and State Goods and Services Tax and such other central levies and repayment oftax benefits like drawback attributable to the area to be demarcated as NpA ai stipulated under the Rule 1lB. Full repayment of the amount of customs duty, central Excise duty, central Goods and Services Tax, Integrated Goods and services Tax and State Goods and Services ll Tax and such other central levies and repayment of tax benefits like drawback attributable to the common infrastruchue area as stipulated under the Rule I 1B. iii. Submission of an Undertaking that the Developer shall remit any differential duty / tax benefits which might have been short-paid, if it so determined at a later date and also comply with the provisions of Rule I 1B. Page L2 of 72

t the Developer shall remit any differential duty / tax benefits which might have been short-paid, if it so determined at a later date and also comply with the provisions of Rule I 1B. Page L2 of 72

List of,Participants for the Meeting of the Board of Approval for Special Economic Zones held 6'" February, 2024 at Derhi under the chaiimanship of commerce secretary, Department of Commerce. L Shri Sunil Barthwal, BoA & Commerce Secretary, Department of Commerce 2. Shri Santosh Kumar Sarangi, DG, DCFT 3. Shri Vipul Bansal, Joint Secretary, Department of Commerce 4. Shri SenthilNathan S, Director, Department of Commerce 5. Shri Roshan Lal, ADG, DGEp 6. Shri Ranjan Khanna, ADG, DGEP 7. Smt. P Hemalatha, Development Commissioner, CSEZ 8. Shri Bipin Menon, Development Commissioner, NSEZ 9. Shri D.B. Singh, Devetopment Commissioner, FSEZ 10. Shri. Rajesh Kumar Mishra, Development Commissioner, SEEPZ_SEZ I l. Shri Muppaala Srinivas, Development Commissioner. VSEZ 12. Shri Dinesh Singh. Development Commissioner, KASEZ 13. Shri Alex Paul Menon, Development Commissioner, ME9Z_SEZ 14. Smt. Shubhra Agarwal, Development Commissionei. APSEZ 15. Shri Suvidh Shah, Development Commissioner, lndore SEZ 16. Shri V.Sraman, Development Commissioner, Mihan SEZ 17. Shri S.C. Agarwal, Development Commissioner, GIFT SEZ 18. Shri Praveen Kumar Tiwari, ALC, Legislative Department 19. Dr. K.M. Arya, Dy. Legal Adviser, Ministry of (L&J), D/o Legal Affairs List of participants connected with Video Conferencing: L Shri Rajneesh Mittal, Department of Industries, Haryana 2.

artment 19. Dr. K.M. Arya, Dy. Legal Adviser, Ministry of (L&J), D/o Legal Affairs List of participants connected with Video Conferencing: L Shri Rajneesh Mittal, Department of Industries, Haryana 2. Shri Vikas Singh , Director, ITA-1, CBDT 3. Shri Virendra Singh, Development Commissioner, Surat SEZ 4. Shri Anil Kant Mishra, Research Assistant, TCpO, MoHUA 5. Dr.Krishna Kanth pulicherla, Scientist, TTI Division, D Technology. Annexure-I epartment of Science and \