Minutes of the 125th meeting of the BoA for SEZs held on 06.12.2024

No. K-43022l I 3 612024-SEZ Govemment of India Ministry of Commerce and Industry Department of Commerce (SEZ Section) Vaniiva Bhawan, New Delhi Dated the lCfDecember. 2024 OFFICE MEMORANDUM

Subject: l25th Meeting ofthe Board ol Approval (BoA) for Special Economic Zones (SEZs)

hetd on 6rh December, 2024 at Vanijya Bhawan- Reg' Please find enclosed herewith Minutes of the 125th meeting of the B for SEZs held on 6th December, 2024 wdet the Chairmanship of Shri Secretary, Department of Commerce for information and necessary action' oard of Approval Sunil Barthwal, (Sumit K "
n) umar h Under Secretary to the Govemment of India Iel: 23039829 Email: sumit.sachan@nic.in To

1. Central Board of Excise and Customs, Member (Customs), Depaltment of Revenue, North Block, New Delhi. (Fax:23092628)'
2. Central Board of Direct Taxes, Member (IT), Department of Revenue' North Block' New Delhi. (Telefax: 23092107). 3'JointSecretary,MinistryofFinance,DeparftnentofFinancialServices,Banking Division, Jeevan Deep Buitding, New Delhi (Fax: 2334446212336679'7)'
3. Shri Sanjiv, Joint SeCretary, Dipartment of Promotion of Industry and Intemal Trade (DPIIT), UdYogBhawan, New Delhi'
4. ioint s"cr"tu.yi tvliristry of Shipping, Transport Bhawan, New Delhi' o. :oint Secretary (E), Ministry oi pet.oleu* and Natural Gas, ShastriBhawan, New Delhi
5. Joint Secrelary, Ministry of Agriculture, Plant Protection, KrishiBhawan' New Delhi' S. Minitt.y of S.i"n." and Technology, Sc 'G' & Head (TDT)' Technology Bhavan' Mehrauti Road, New Delhi. (Telefax: 26862512)

ry, Ministry of Agriculture, Plant Protection, KrishiBhawan' New Delhi' S. Minitt.y of S.i"n." and Technology, Sc 'G' & Head (TDT)' Technology Bhavan' Mehrauti Road, New Delhi. (Telefax: 26862512) 9. Joint Secretary, Department of Biotechnology, Ministry of Science and Technology' 7th Floor, gtock Z, CGO Complex, Lodhi Road, New Delhi - 110 003' l0.AdditionalsecretaryandDevelopmentCommissioner(Micro,Smallandl4tiy ^ - Ln*',ptit"t Scale Industry), ftoom No' 701, NirmanBhavan' New Delhi (Fax: 23062315). 11. iecretary, Department of Electronics & Information Technology' Electronics Nikehn;6, CCb Complex, New Delhi. (Fax: 24363101) 12. Joint Secretary (ISJ), Ministry of Home Affairs' North Block' New Delhi (Fax:23092569) 13. ioint Secretary (C&W), Ministry of Defence, Fax" 23015444' South Block' New Delhi.

14. Joint Secretary, Ministry of Environment and Forests, PariyavaranBhavan, cGo Complex, New Delhi - 1 10003 (F ax: 24363577)
15. Joint Secretary & Legislative counsel, Legislative Depafiment, IWo Law & Justice, A-Wing, ShastriBhavan, New Delhi. (Tel: 23387095)'
16. Departient of Legal Affairs (Shri Hemant Kumar, Assistant Legal Adviser), M/o Law & Justice, New Delhi.
17. Secretary, Department of chemicals & Petrochemicals, Shastri Bhawan, New Delhi
18. Joint Secretary, Ministry of overseas Indian Affairs, Akbar Bhawan, chanakyapuri, New Delhi. (F ax: 2467 4740)
19. Chief Planner, Department of Urban Affairs, Town country Planning organisation, VikasBhavan (E-Block), I.P. Estate, New Delhi. (Fax: 23073678123379197)

nakyapuri, New Delhi. (F ax: 2467 4740) 19. Chief Planner, Department of Urban Affairs, Town country Planning organisation, VikasBhavan (E-Block), I.P. Estate, New Delhi. (Fax: 23073678123379197) 20. Director General, Director General of Foreign Trade, Department of commerce, UdyogBhavan, New Delhi. 21. Diiector General, Export Promotion Council for EOUs/SEZs, 8G, 8ft Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi - 110 001 (Fax: 223329770) 22. Dr. RupaChanda, 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 Zorle, Sandesala Estate, AtladraPadra Road, Vadodara - 390012 35. Development Commissioner, Andhra Pradesh Special Economic Zone, UdyogBhawan, 9th 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 Economlc Zone, Mangalore' 41. Development Commissioner, GIFT SEZ, Gujarat 42. Commerce Department, A.P. Secretariat, Hyderabad - 500022. (Fax: 040-23452895). 43. Govemment of Telangana, Special chief secretary, Industries and cornmerce Department, Telangana Secretariat Khairatabad, Hyderabad, Telangana' 44. Govemment of Kamataka, Principal Secretary, commerce and Industry Department, Vikas Saudh4 Bangalore - 560001. (Fax: 080-22259870) 45. Govemment of Maharashtra, Principal Secretary (Industries), 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 - 382010 (Fax: 079-23250844)'

ur Department, Mumbai - 400 032. 46. Govemment of Gujarat, Principal Secretary, Industries and Mines Department Sardar Patel Bhawan, Block No. 5, 3rd Floor, Gandhinagar - 382010 (Fax: 079-23250844)'

47. Govemment of west Bengal, Principal secretary, (commerce and Industry), IP Branch (4th Floor), SEZ Section, 4, Abanindranath Tagore Sarani (Camac Street) Kolkata - 700 016
48. Govemment of Tamil Nadu, Principal Secretary (Industries), Fort St. George, Chennai - 600009 (F ax: 044-2537 0822).
49. Govemment of Kerala, Principal Secretary (Industries), Government Secretariat, Trivandrum - 695001 (Fa"x: 0471-2333017).
50. Govemment of Haryana, Financial commissioner and Principal Secretary), Department of industries, Haryana Civil Secretariat, Chandigarh (Fax: 0172-2740526).
51. dovemment of Rajasthan, Principal Secretary (Industries), Secretariat Campus, Bhagwan Das Road, Jaipur- 302005 (0141-2227788)'
52. Govimment of Uttar Pradesh, Principal Secretary, (Industries), Lal Bahadur Shastri Bhawan, Lucknow - 226001 (Fax: 0522-2238255).
53. Govemment of Punjab, Principat Secretary Department of Industry & commerce UdyogBhawan), Sector - 17, Chandigarh- 160017.
54. Govemment of Puducherry, Secretary, Department of Industries, chief secretariat, Puducheny.
55. Govemment of odisha, Principal secretary (Industries), odisha Secretariat, Bhubaneshwar - 75 1 00 1 (Fax : 0 67 1 - 53 6819 12406299).
56. Govemment of Madhya Pradesh, chief Secretary, (commerce and Industry), VallabhBhavan, Bhopal (Fax: 07 55-255997 4)

sha Secretariat, Bhubaneshwar - 75 1 00 1 (Fax : 0 67 1 - 53 6819 12406299). 56. Govemment of Madhya Pradesh, chief Secretary, (commerce and Industry), VallabhBhavan, Bhopal (Fax: 07 55-255997 4) 57. Govemment of Uttarakhand, Principal Secretary, (Industries), No' 4, Subhash Road, Secretariat, Dehradun, Uttarakhand 58. Govemment of Jharkhand (secretary), Department of Industries Nepal House, Doranda, Ranchi - 834002. 59. Union Tenitory of Daman and Diu and Dadra Nagar Haveli, Secretary (lndustries), Department of Industries, Secretariat, Moti Daman - 3 96220 (Fax: 0260'223077 5) ' 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, 2nd Floor, Pandri, Raipur, Chhattisgarh (Fax:0771-2583651). copy to: PPS to CS / PPS to AS (LSS) / PPS to JS (VA)i PA to Dir (GP)

The One Hundred and Twenty-Fifth (re5tt) meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs) was held on o6th December, 2cl24 under the chairmanship of shri sunil Barthwal, secretary, Department of commerce, at vanijya Bhawan, New Delhi through hybrid mode. The list of participants is at Annexure-I. The item-wise decisions taken bv the Board are as below: Item No. 125.1: Ratification of the minutes of the rz4th meeting of the Board of Approval for Special Economic Zones (SEZs) held on Sth November,2ol24. The Board ratified the minutes of the rz4tt meeting of the BoA for SEZs held on 5tt November, zoz4. Item No.

ing of the Board of Approval for Special Economic Zones (SEZs) held on Sth November,2ol24. The Board ratified the minutes of the rz4tt meeting of the BoA for SEZs held on 5tt November, zoz4. Item No. rz5.z Request for extension of validity of In-principle/Formal approval [z proposals - 12S.2(i) & rz5.z(ii)l rzS.z(i) Proposal of M/s. Cyber Corporation Manipur Limited for further extension of the validity period of formal approval, granted for setting up of Manipur IT SEZ at Mantripukhri, Imphal, Manipur. The Board, after deliberations, granted extension of validity of toA for a further period of one year, i.e., upto 31.1o.2o25. rzS.z(ii) Proposal of M/s. Laxmi Infobahn Aquaduct private Limited for further ertension of the validity period of formal approval, granted for setting up of IT/ITES SEZ at Sy. No. 21,f P,z2/P, z3 and 24, Kokapet. The Board obsen ed that the Developer has constructed built-up area of 5,zz,Br4 sq.ft. out ofthe total built-up area of 13,38,645 sq.ft. since the formal approval was granted in 2or7. Further, an investment of Rs. zoo.7r crores only has been made out of the total proposed investment of Rs. 85o crores. Minutes of the rzsth meeting of the Board of Aoproval for SEZs held on 6*, December. zoza in Vanijya Bhawan Page 1 of u

res only has been made out of the total proposed investment of Rs. 85o crores. Minutes of the rzsth meeting of the Board of Aoproval for SEZs held on 6*, December. zoza in Vanijya Bhawan Page 1 of u

In this regard, the Board heard the representative of the Developer and they informed the Board that once the SEZ requirement increases, they will proceed with constructing the remaining area and investing the balance amount of the total proposed investment. The Board, after deliberations, anted extension of validiry of IoA for a further period of one year, i.e., upto 18.01.2026 subject to the condition that construction activities for the remaining area must be planned and executed without causing pollution and disruption to the existing units within the SEZ. Request for extension of LoA ofSEZ Unit [r proposal - rzS.g(i)] r25.3(i) Proposal of M/s. Wockhardt Ltd. Unit 03, located at Plot No. E 1/2, MIDC in Wokhardt Infrastructure Development Ltd. SEZ, Shendra, Aurangabad, Maharashtra, for extension of the validity of the LoA. The Board, after deliberations, granted extension of validity of LoA for a further period of one year, i.e., upto 24.10.2025. Item No. 125.4: Request for Co-Developer status [B proposals - rzS.+(i) to rzS.+(iii)] rzS.+(i) Proposal of M/s. Nila Urban Living Private Limited, Ahmedabad for approval as Co-Developer within the dual-use area of non-processing Area in GIF"T-Multi Services SEZ at Ratanpur, District Gandhinagar, Gujarat, developed by M/s. Gujarat International Finance Tec-City Company Limited (formerly M/s.

he dual-use area of non-processing Area in GIF"T-Multi Services SEZ at Ratanpur, District Gandhinagar, Gujarat, developed by M/s. Gujarat International Finance Tec-City Company Limited (formerly M/s. GIFT SEZ Limited). The Board, after deliberations, approved the proposal of M/s. Nila Urban Living Private Limited for Co-developer status in the M/s. Gujarat International Finance Tec- City Limited at Ratanpur, District Gandhinagar, Gujarat for development, construction, maintenance, and operation of residential building at Plot No. z6C in Block-26 in the dual-use area of non-processing area of 5,55o square meters, in accordance with the Co-developer Agreement dated o4.ro.zoz4 entered into with the Developer (GIFI City Limited) 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, r96r and Income-tax Rules, rg6z as amended from Item No. 12S.9: Page 2 of 11

come by way of lease rentals/down payment/premium, etc. for the purpose of assessment under the prevalent Income-tax Act, r96r and Income-tax Rules, rg6z as amended from Item No. 12S.9: Page 2 of 11

time to time. The lease period shall be in accordance with Doc's Instruction No. 9g dated 29th August, 2o19. rzS.+(ii) Proposal of M/s. Cowrks India Private Limited for Co-Developer status in Arliga Ecoworld Infrastructure private Limited SEZ, Bangalore, Karnataka. The Board, after deliberations, approved the proposal of M/s. Cowrks India private Limited for co-developer status in the M/s. Arliga Ecoworld Infrastructure private Limited, Bangalore, Karnataka for Managed Service provider related to; (i) end-to-end management of flexible workspaces, including design, development, operations, sales & marketing, leasing and onboarding of new and existing tenants. (ii) provision of mobile application for users of development area including technology solutions geared at enhancing tenant engagement & management of amenities, over an area of to.4r5 hectares, in accordance with the Co-developer Agreement dated o3.o9.2o24 entered into with the Developer (Arliga Ecoworld Infrastructure Prt. Ltd.) subject to standard terms and conditions as per the sEZ Act and Rules. Further, the Assessing officer r,r.ill 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, 1961 and Income-tax Rules, 196z as amended from time to time.

bility of the 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, 196z as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29th August, 2019. rzS.+(iii) Proposal of M/s. UCAL Limited, for Co-Developer status in M/s. Mahindra World City, Auto Ancillary SEZ, situated in Plot no. AA4, 6th Avenue, Thenmelpakkam Village, Chengalpattu District, Tamil Nadu. The Board, after deliberations, approved the proposal of M/s. UCAL Limited for Co- developer status in the M/s. Mahindra World City Developers Limited, Auto Ancillary SEZ, situated at AA4, 6th Avenue, Thenmelpakkam Village, Chengalpattu District, Tamil Nadu for the existing auto ancillary facility, along with proposed new buildings, will be dedicated to the manufacturing of fasteners, rubber products, or other suitable products in the coming year, in accordance with the No Objection Certificate (NOC) issued by the Developer, over an area of 4.o5 hectares, in accordance with the Co-developer Agreement dated o5.rr.zoz4 entered into with the De.r.eloper (Mahindra World City) 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, 1961 and Income-tax Rules, 196z as amended from time to time.

bility of the 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, 196z as amended from time to time. The lease period shall be in accordance with DoC's Instruction No.98 dated 2gttr August,2O19. ( Page 3 of 11

Item No. 12S.S3 Request for conversion of processing area into non-processing area under Rule rr(B) [9 proposals - tzS.S(i) to lzS.S(ir)] rzS.S(i) Proposal of M/s. L&'l' Realty Developers Limited, Developer of L&T Tech Park SEZ, Bangalore, for demarcation of SEZ Processing Built-up area (5o33.36 sq.mtr.) as Non-Processing Area in terms of Rule lr B of SEZ Rules zoo6 read with Instruction No.115 dated o9.o4.zoz4. The Board, after deliberations, per4dlted the demarcation of the follor,t'ing area as Non-Processing Area in terms of Rule rrB of SEZ Rules, zoo6: - Tower Description Area (in Sq.mt.) Sz roth Floor 36o9.05 Connecting Block (Ground Floor (178.87 sq.mtr. & rst Floor: rBz.BB sq.mtr) 36t.75 Car Parking area in Basement 2 1062.56 Total 5033.36 rzs.s(ii) Proposal of M/s, Arliga Ecoworld Infrastructure Private Limited (formerly M/s. RMZ Ecoworld Infrastructure Pvt.

: rBz.BB sq.mtr) 36t.75 Car Parking area in Basement 2 1062.56 Total 5033.36 rzs.s(ii) Proposal of M/s, Arliga Ecoworld Infrastructure Private Limited (formerly M/s. RMZ Ecoworld Infrastructure Pvt. Ltd.), Bangalore, Developer for demarcation of SEZ Processing Built-up area (74598.o7 sq.mtr.) as Non-Processing Area in terms of Rule 11 B of SEZ Rules zoo6 read with Instruction No.u5 dated o9.o4.2o24. The Board, after deliberations, permitted the demarcation of the followrng area as Non-Processing Area in terms of Rule rtB of SEZ Rules, zoo6: - Description Area (in Sq.mt.) 1AB 2nd Basement+1st Floor (Campus rA) 15o69.33 2 1st & 2nd Basements+1.t to 3rd floors 16457.27 4c 2nd Basement+ 1st+4th +Bth +ttth FIOOTS 21585.4r 1st Basement+1st & 2nd Floors zt5tz.o6 Total 74598.o7 Page 4 of 11 Building 5A \ry

125.S(iii) Proposal of M/s. DLF Limited, Kolkata for Demarcation of a portion of SEZ Processing Built-up area to a Non-processing Area in terms of Rule rrB ofSEZ Rules, zoo6, The Board, after deliberations, permitted the demarcation of the following area as Non-Processing Area in terms of Rule rrB of SEZ Rules, zoo6: - Building/ Block wise Floor No. BUA offloor proposed for demarcation as NPA (Sq.mt.) Building t(Block-C) r829 Buiiding l(Block-C) ord J 1B4B Building t(Block-C) 11th 1861 Building r(Block-B) J 1574 TOTAL l25.S(iv) Proposal of M/s.

BUA offloor proposed for demarcation as NPA (Sq.mt.) Building t(Block-C) r829 Buiiding l(Block-C) ord J 1B4B Building t(Block-C) 11th 1861 Building r(Block-B) J 1574 TOTAL l25.S(iv) Proposal of M/s. Midas Projects private Limited, Co-developer, for Demarcation of Built-up Floors as Non-Processing Area of a notified rTlrTES SEZ - VSEZ. The Board, after deliberations, pCrlpltcd the demarcation of the following area as Non-Processing Area in terms of Rule rrB of SEZ Rules, zoo6: - f)etails th Floor and Bth Floor, (South Wing) and lh Floor and 9th Floor (South & No ing) of Tower 8-6 and Ground Floor (South wing) and 11th Floor & r4th Floor (No ing) of Tower B-7 as below: Floors ofTower B-6 et BUA S Mtrs th Floor South wi 8B 2B Floor South Win 6. 1 rh Floor South Wi th Floor South Win oB. 8 th Floor orth Wi 22 2 .6t oors of Tower B-7 et BUA (Sq Mtrs ) round Floor (South Wing) 31o1.13 Ith Floor (North Wing) 3887.95 3407.67 TH Floor (North Wing) 1st 7 ,ll2 lh Floor (North Wins) 34o4.67 i5q1].22 4769.48 Iotal Page 5 of 11

Tower B-7 et BUA (Sq Mtrs ) round Floor (South Wing) 31o1.13 Ith Floor (North Wing) 3887.95 3407.67 TH Floor (North Wing) 1st 7 ,ll2 lh Floor (North Wins) 34o4.67 i5q1].22 4769.48 Iotal Page 5 of 11

otal Parking area at Tower 86 - 3d F100r (South & North wing) - 4709.17 sq. Mtrs. and 5th Floor (South & North wing) Zgt638 Sq. Mtrs. ommon Area at Tower B6 - 4844.75 Sq. Mtrs. Parking area at Tower 87 - 2"d Floor (South & North Wing) - 5758.22 Sq. Mtrs. and 5th F]oor (South & North Wing) 28o2.55 Sq. Mtrs. ommon Area at Tower BZ - 424+.92 Sq. Mtrs. otal of Parking Area & Common Area of Tower 86 & 87 - 30776.04 Sq. Mtrs. Proposed NPA area for IT-ITES - 32670.30 Sq.Mtrs. roposed NPA area tou'ards common infrastructure is 3o776.o4 Sq' Mtrs otal 63,446,34 Sq. Mtrs. (NPA- 53,856.62 Sq. Mtrs. + Common Area - 9589.72 sq Mtrs) The Board, after deliberations, perlltillcd the demarcation of the following area as Non-Processing Area in terms of Rule rlB of SEZ Rules, zoo6: - Details One Floor - gth Floor of Cosmos 1 & Cosmos z Total 4,7o4.8o Sq.Mt. rzS.S(vi) Proposal of Demarcation of Built-up ITIITES SEZ. SEZ (Hyderabad) P\t. Ltd. for Non-Processing Area of a notified M/s. Floors NSL as The Board, after deliberations, pc4nittcd the demarcation of the following area as Non-Processing Area in terms of Rule rrB of SEZ Rules, zoo6: - Floors Net BUA (Sq Mtrs.) loth Floor (Refuge) 5399.o8 1039o.69 rz5.S(v) Proposal of M/s. Mantri Developers Private Limited for Demarcation of Built-up l'loors as Non-Processing Area of a notified rr/rrEs sEZ. Page 6 of U

s.) loth Floor (Refuge) 5399.o8 1039o.69 rz5.S(v) Proposal of M/s. Mantri Developers Private Limited for Demarcation of Built-up l'loors as Non-Processing Area of a notified rr/rrEs sEZ. Page 6 of U

11th Floor 253.30 l25.S(vii) Proposal of M/s. KRC Infrastructure and project pvt. Ltd. and M/s. Gera Holdings P\rt. Ltd. for approval of Demarcation of Built-up Floors as Non-Processing Area (NPA) of notified IT/ITES SEZ. The Board, after deliberations, oermitted the demarcation of the following area as Non-Processing Area in terms of Rule rrB of SEZ Rules, eoo6: - Details Podium Office Floor and 1to 6 Floor i.e. total 7 Floors otal 30,765.S2 Sq.mtrs. r25.5(viii) Proposal of M/s. Manyata promoters private Limited, Bangalore, Co-Developer of Embassy property Developments private Limited SEZ, for demarcation of StsZ processing area (Built-up area of 4o.,767 sq.mtr.) as Non-Processing Area in terms of Rule tr B of SEZ Rules 2006 read with Instruction No.rr5 dated o9.o4.zoz4. The Board, after deliberations, pcrntrcd the demarcation of the following area as Non-Processing Area in terms of Rule rrB of SEZ Rules, zoo6: - Description lArea (in Sq.Mtrs.) Parcel z 5th Floor lo,r, 6th Floor 779 7th Floor T5698 8th Floor 15656 Ground Floor looos Basement Floor 3 0754 'fotal o,767 rzS.S(ix) Proposal of M/s. Candor Gurgaon One Realty projects pvt.

trs.) Parcel z 5th Floor lo,r, 6th Floor 779 7th Floor T5698 8th Floor 15656 Ground Floor looos Basement Floor 3 0754 'fotal o,767 rzS.S(ix) Proposal of M/s. Candor Gurgaon One Realty projects pvt. Ltd., Developer, for demarcation of built-up processing area into Non-processing tzth Floor 5253.30 13th Floor 5253.30 Ground Floor 4466.oo Upper Basement 9368.3s ommon Area (betn'een Block I & Block z) 1672.62 Total S6,6oS.98 Paee 7 of 11 ( Building

area of IT/ITES SEZ at Village-Tikri, Sector-48, Gurugram (Haryana), under Rule rrB ofSEZ Rules, zoo6. The Board, after deliberations, pcr:lqittcd the demarcation of the following area as Non-Processing Area in terms of Rule rlB of SEZ Rules, zoo6: - Item No. 125.6 Request for full/partial de-notification [z proposals - rzS.6(i) and r25.6(ii)] rzS.6(i) Proposal of M/s. Mindspace Business Parks Private Limited for partial de-notification of z.16 Ha out of t9.96 Ha of their IT/ITES SEZ at Plot No, 3, Kalwa TTC Industrial Area, MIDC, District fhane, Maharashtra. The Board, after deliberations, recommended the partial de-notification of z.16 Ha out of 19.96 Ha of M/s. Mindspace Business Parks Private Limited, IT/ITES SEZ, at Plot No. 3, Kalwa TTC Industrial Area, MIDC, District Thane, Maharashtra. Building/ Tower/Block No. Floor no.

z.16 Ha out of 19.96 Ha of M/s. Mindspace Business Parks Private Limited, IT/ITES SEZ, at Plot No. 3, Kalwa TTC Industrial Area, MIDC, District Thane, Maharashtra. Building/ Tower/Block No. Floor no. to be demarcated PA Total built-up area (in Sqmt.) Tower-4 1"t to 4th, 6th, gth, loth & 12th floor. 1581o.84 Torcer-B 9th to 14th floor 17575.48 Tower-1o Ground to 4s floor z568.z3 otal: 35954.55 Common area considered for common usage as below Basement for Tower-4 (Bz & 83), Basement for Tower-8 and Basement for Tower-to including dedicated ramp: 34461.92 Amenity Block-r 5184.619 Amenity Block-z Substation Green area landscaping including 15385.o6 Road and open parking area Total: 1i3553.215 Grand total r,49,5o7.765 Page 8 of 11 lzo45.oo6 lsso.oo lsssro.ot

125.6(ii) Proposal of M/s, Phoenix Tech Zone private Limited for partial de-notification of 9.l.67 Ha out of 5.78 Ha of their IT/ITES SEZ at Nanakramguda Village, Telangana. The Board, after deliberations, recommended the proposal of M/s. Calica construction and Impex Private Limited for issuance of revised notification of their The Board, after deliherations, recommended the partial de-notification of 3.167 Ha out of 5.78 Ha of M/s. Phoenix Tech Zone private Limited, IT/ITES SEZ, at plot Nanakramguda Village, Telangana. Item No. r2S.7 Miscellaneous [3 proposals - r25.7(i) to r25.7(iii)] The Board, after deliberations, aporoved the proposal of M/s. Digiflex India Limited for Revival of Sick Unit and transfer of assets & liabilities to M/s.

neous [3 proposals - r25.7(i) to r25.7(iii)] The Board, after deliberations, aporoved the proposal of M/s. Digiflex India Limited for Revival of Sick Unit and transfer of assets & liabilities to M/s. Knitpro International in terms of Rule 7z of the SEZ Rules, zoo6, subject to the following conditions: - All the liabilities in terms of duties etc. shall be determined by DC, NSEZ. M/s. Knitpro International shall accept all the liabilities, as determined by the DC, in toto. An undertaking in this regard will be taken by the DC and the same will be submitted to DoC. rzS.ZGi) Proposal of M/s. Coforge Limited, Developer for approval of 'Restricted' item to carry on authorized operations in the IT/ITES SEZ at Plot No. TZ- 2 & zA, Sector-Techzone, Greater Noida (U.p.) The Board, after deliberations, aoproved the proposal of M/s. Coforge Limited, Developer for duty free procurement of '8oo Kg Refrigerant Gas (R-r34) - HS Code 29o345oo' from DTA, to carry on authorized operation in the IT/ITES SEZ at plot No TZ-2 & 2A Sector-Techzone. Greater Noida (UP) r25.7(iii) Proposal of M/s. Calica Construction and Impex private Limited for issuance bf revised notification of their IT/ITES SEZ at Ahmedabad, Gujarat subsequent upon consolidation of their plot Nos. IT/ITES sEZ at Ahmedabad, Gujarat subsequent upon consolidation oftheir plot Nos. Page 9 of 11 ( rzS.ZG) Proposal in respect of M/s. Digiflex India Limited for Revival of Sick Unit and transfer of assets & liabilities to M/s. Knitpro International.

consolidation oftheir plot Nos. Page 9 of 11 ( rzS.ZG) Proposal in respect of M/s. Digiflex India Limited for Revival of Sick Unit and transfer of assets & liabilities to M/s. Knitpro International.

Item No. 125.8: Request for setting up ofnew SEZ [r proposal - rzS.8(i)] rzS.8(i) Proposal of M/s. Hubballi Durable Goods Cluster Private Limited for setting up a Sector Specific Special Economic Zone for IT/ITES - Electronics Components manufacturing & Services at Itigatti Village, Dham,ad, Karnataka State of over an area of 3.982 Ha. The Board, after deliberations, directed DoC to explore the possibilities to facilitate establishment of such industries as u'ell as other emerging sector industries in SEZs. It was further directed to take necessary recommendation from MeitY with regard to the optimum size or minimum land area requirement catering to various electronics manufacturing activities. Based on MeitY's recommendation, DoC may formulate an appropriate proposal to address this and similar proposals from this as well as other sectors in consultation with DoR. Item No.125.9: Appeal [r case - rzS.g(i)] rzS.q(i) Appeal filed try M/s. Peepul Global Services hrt. Ltd. against the decision of UAC, MIIIAN SEZ. The Board heard the appellant and observed that the company proposed to establish an SEZ unit to provide consultancy services to firms within the SEZ for filing various applications.

UAC, MIIIAN SEZ. The Board heard the appellant and observed that the company proposed to establish an SEZ unit to provide consultancy services to firms within the SEZ for filing various applications. Additionally, it expressed intentions to expand its client base to include foreign entities over time. Page 10 of 11 The Board observed that since the proposed activity includes manufacturing of electronic components, the same can be considered under the manufacturing category, where the extant rule prescribes a minimum land area requirement of 5o Hectares. However, the proposed land is 3.982 Hectares, which does not meet this criterion. The Board also heard the representatives of the Company and Ministry of Electronics and Information Technology (MeitY) in this regard. Further, the Board noted that in the past, the minimum land area requirement for setting up of SEZ for Electronics hardware and software (including ITeS) was only ro Hectares. (

The Board noted that the applicant's primary business model revolves around sen'icing firms within the SEZ. This activity does not align with the core objectives of SEZs, which focus on enhancing foreign exchange earnings and promoting exports. Further, the company's plan to eventually secure business from foreign clients was deemed secondary to its primary focus on local clients, further diverging from the SEZ's intended purpose. The Board, after deliberations, upheld the decision of the UAC, MIHAN SEZ, and reiected the appeal of M/s. Peepul Global Services Pvt. Ltd. ( Page 11 of 11

diverging from the SEZ's intended purpose. The Board, after deliberations, upheld the decision of the UAC, MIHAN SEZ, and reiected the appeal of M/s. Peepul Global Services Pvt. Ltd. ( Page 11 of 11

List of Participants for the l25th Meeting of the Board of Approval for SEZs held on 06.12.2024 undcr the Chairmanship of Commerce Secretary, Department of Commerc€. List of participants connected with Video Conferencing: - l. Shri Sushil Pal, Joint Secretary, Meity 2. Shri A.S. Purty, DDG(S), MHA 3. Shri Vikas Singh, Director, l1'A-t, CBDT 4. Shri Praveen Kumar Tiwari, DLC, D/o Legislative 5. Shri Lokesh HD, DC, Dahei/GIFT SEZ 6. Shri Suvidh Shah, DC, Indore SEZ 7. Dr. Praveen Development Commissioner, Mihan SEZ 8. Shri J.K. Kapoor, TCPO, Ministry of Housing & Urban Affairs, Vikas Bhawan, I.P. Estate, New Delhi 9. Shri Anil Kumar Meena, Scientist, DST, Ministry of Science and Technology 10. Shri Rajneesh Mittal, ACM, lndustries Department . Government of Haryana I l. Shri Nambam Deben, Director, Department of Information Technology, Manipur ( ANNEXURE.I l. Shri Sunil Barthwal, Chairman & Commerce Secretary, Department of Commerce 2. Shri L. Satya Srinivas, Additional Secretary, Department ofCommerce 3. Shri Vimal Anand, Joint Secretary, DoC 4. Shri Roshan Lal, ADG, DGEP 5. Shri Ranjan Khanna, Pr. ADG, DCEP, CBIC 6. Shri Rakesh Kumar, Additional DGFT 7. Shri SenthilNathan S, Director, DoC 8. Shri Gaurav Pundir, Director, DoC 9. Smt. P. Hemalatha. Development Commissioner, CSEZ 10. Shri Bipin Menon, Development Commissioner, NSEZ I l.

itional DGFT 7. Shri SenthilNathan S, Director, DoC 8. Shri Gaurav Pundir, Director, DoC 9. Smt. P. Hemalatha. Development Commissioner, CSEZ 10. Shri Bipin Menon, Development Commissioner, NSEZ I l. Shri Dinesh Singh, Development Commissioner, KASEZ 12. Shri Alex Paul Menon, Development Commissioner, MEPZ-SEZ 13. Shri D.B. Patil, Development Commissioner, SEEPZ-SEZ 14. Shri Srinivas Muppaala, Development Commissioner, VSEZ 15. Shri D.B. Singh, Development Commissioner, FSEZ 16. Shri. C Arthur Worchuiyo, JDC, MEPZ 17. Shri Surender Malik, JDC, NSEZ 18. Shri Marut Tripathi, JDC, KASEZ 19. Shri Neeraj Rawat. DLA, D/o Legal Affairs