Default authorised services expanded to include Rent a cab and SEZ Online; UACs to ordinarily permit listed services.
The Department of Commerce has expanded the SEZ uniform default authorised services list to include Rent a cab Scheme Operator's Services and SEZ Online Services. Unit Approval Committees are to ordinarily permit the approved uniform list as default authorised services unless contrary reasons arise; services not included in the uniform list remain subject to UAC decision on merit. Development Commissioners and UACs may further expand the list to facilitate units and developers in their zones.

Special Economic Zone approvals governed by conditional formal approvals, extensions, de-notifications and staged export obligations.
The Board granted, extended, or withdrew SEZ formal approvals and co-developer statuses subject to land possession, state recommendation, and prescribed lease and financial disclosures; emphasized that lease terms do not determine tax treatment and that assessing officers retain tax-assessment rights. De-notifications and area decreases were approved conditional on DC certificates confirming refund or non-availment of tax benefits, absence or de-bonding of units, and state no-objection. Renewals and extensions of LoPs and formal approvals were permitted with time-limited extensions; recycling units' renewals were conditioned on staged Minimum Physical Export Obligations, restricted import enhancement, and limitation of authorized operations.

Sub-contracting permission for SEZ manufacturing units extended to longer terms subject to export, compliance and approval conditions.
Permission for sub-contracting by SEZ manufacturing units to DTA units may be granted for up to three years where the SEZ unit meets export performance and net foreign exchange earning criteria, maintains an unblemished compliance record, ensures its Bond cum LUT covers goods leaving the SEZ, and the DTA subcontractor is registered with Central Excise; approval of the Development Commissioner is required and subcontracting is barred for restricted, prohibited, or typically anti dumping liable goods.

Import controls on plastic waste require authorised types, document certification, lab testing and environmental clearances before clearance.
Policy restricts import of plastic waste/scrap to the capacity and specific types authorised in a unit's Letter of Approval, permitting only virgin/new fractions meeting a technical definition and PET bottle waste; each consignment must have a factory certificate and importer declaration, be sampled and laboratory-tested prior to clearance, and units must obtain pollution control consents and hazardous waste permissions as applicable.

Physical export obligation compliance required for used clothing recycling units in SEZs, with graduated export and reporting controls.
Policy requires used clothing recycling units in SEZs to obtain exporter/agency certificates of disinfection and fumigation for each consignment, comply with NFE and export obligation criteria without broad-banding, meet graduated physical export obligations culminating in full export of turnover, limit DTA sales of un-mutilated clothing to a capped portion of export turnover, submit consignments to 100% unit-premises scrutiny by SEZ authorities, and observe environmental and statutory standards; LoA validity and enforcement, including penalties under foreign trade law, are governed by this policy.

Minimum land requirements in SEZ rules eased, altering eligibility, de notification and asset transfer conditions for units.
Amendments reduce minimum land and built up area thresholds for SEZs, create a new agro based food processing sector, and remove the land criterion for IT/ITES in favor of graduated built up area requirements tied to city classification. They permit sectoral broad banding and a graded scale allowing additional sectors per contiguous land parcels, clarify vacancy and inclusion rules on pre existing structures' benefit entitlements, set state NOC and land use conditions for de notification, and enable unit exit by asset and liability transfer under Rule 74A subject to tenure, approval and transfer of duty and export obligations.

SEZ approvals, modifications, and de notifications: Board granted, deferred and conditioned approvals affecting notifications and operations.
The Board granted, deferred or conditioned approvals for SEZ notifications, conversions and in principle proposals, required Development Commissioners to certify absence or refund of SEZ tax/duty benefits before withdrawal or denotification, and instructed that CBDT and CBEC be informed in such cases. Co developer and transfer approvals were made subject to asset delineation, submission of lease deeds detailing financial arrangements, fulfilment of developer eligibility and security clearances, compliance with revenue and company laws, furnishing full financial details to revenue authorities, and reservation of assessing officers' rights to examine taxability of lease rentals, premiums or equity transfers.

Filling of Joint Development Commissioner post in SEEPZ SEZ Mumbai on deputation with age relaxation for internal candidates.
The Department invites internal applications for deputation to the post of Joint Development Commissioner, SEEPZ SEZ Mumbai, with a one-time relaxation of the maximum age limit for internal candidates who otherwise meet the vacancy circular's eligibility; applications must follow the 20 December 2012 vacancy circular's qualifications, pay scale (Pay Band-3, Grade Pay Rs. 7,600), deputation terms, and documentary requirements, and be received by 30 September 2013.

Special Economic Zone amendments revive investor interest by updating rules and issuing notification to implement changes.
Amendments to the Special Economic Zones Rules, 2006 implement measures announced by the Commerce and Industry Minister to revive investor interest, effected by a notification dated 12 August 2013. The notification updates rule provisions and the Office Memorandum directs Development Commissioners and export promotion bodies to circulate the English and Hindi versions among SEZ developers and units to implement the amended rules.

Reimbursement of Duty (RoD) now requires supplier certification of CENVAT credit before developer reimbursement.
Amendment requires a Disclaimer Certificate from the DTA supplier on letterhead stating no CENVAT credit on raw material has been availed; if CENVAT credit on inputs has been availed, the supplier must furnish a certificate indicating the exact amount claimed. The Developer may claim Reimbursement of Duty (RoD) after adjusting the CENVAT credit already availed as certified by the supplier.

Appointment on deputation for Director General post: selection via committee with eligibility, documentation, and fixed deputation tenure.
Appointment to the Director General post at the Export Promotion Council for EOUs & SEZs will proceed by selection on deputation, promotion, or direct recruitment with the Chairman selecting candidates based on Selection Committee recommendations. Applicants must meet prescribed educational and experience criteria, submit applications through proper channel with confidential reports, integrity and vigilance clearances and penalty history, and accept deputation terms ordinarily of three years with salary fixed per parent organisation rules; incomplete or late applications will be rejected.

Taxability of SEZ leases and transfers remains examinable by the assessing officer; approvals conditional on statutory compliance.
Board approvals require that co-developer and lease agreements do not dictate tax treatment; the Assessing Officer may examine taxability under SEZ and Income Tax laws. De notification and area changes are approved subject to Development Commissioner certificates confirming contiguity, refund or non availment of tax/duty benefits and absence or debonding of units, and State Government no objection. Extensions of formal approvals, LoAs and LoPs were granted conditionally, and transfers or ownership changes were approved only if continuity of obligations, eligibility criteria, compliance with revenue laws, and submission of financial details are ensured.

Export obligation compliance for used clothing units: physical export required, DTA sales capped and strict verification enforced.
Regulation requires each imported consignment of used clothing to carry a licensed certificate of disinfection and fumigation and mandates pre clearance verification. Units must meet export obligations by physically exporting products made from imported used clothing; unrelated product broad banding is prohibited. DTA sales are limited to 50% of annual FOB export value, with un mutilated clothing from surplus or rejects capped at 15% of export value. All DTA bound consignments are subject to 100% on site scrutiny. After six years from grant of approval, units must export 100% of production. Environmental standards and compliance inform LoA renewals; these guidelines supersede prior instructions.

Special Economic Zone approvals conditioned on developer obligations, tax assessment rights, de notification rules and time limited extensions.
The Board decided on formal approvals, co-developer admissions, authorized non-processing operations, area adjustments including de-notifications and withdrawals, and time-limited extensions of LoA and LoP. Co-developer approvals require lease agreements detailing financial arrangements and confirm that tax treatment of rentals, premiums or down payments remains subject to assessment by tax authorities. Authorized non-processing activities were approved for exclusive SEZ use and additional costs must be borne by developers. De-notifications and withdrawals were approved subject to DC certificates and state no-objection. Extensions were granted conditionally for fixed periods based on demonstrated progress; transfers and equity changes require continuity of SEZ obligations, compliance with eligibility and revenue laws, disclosure of financial details and remain open to tax assessment.

Disaster Recovery and Business Continuity: SEZ guidelines permit approved data and personnel relocation with prescribed approvals and notifications.
Guidelines set a regulatory framework for DR/BCP in IT/ITES SEZs: define qualifying disasters; permit movement of backup data and storage media for non commercial internal DR/BCP without export treatment or commercial invoices while requiring records and duty on media; require SEZ unit approval from the Development Commissioner for DRC/BCP sites with specified infrastructure, 48 hour notification on activation, initial 90 day relocation validity extendable by DC, and coordination between DCs. Third party DR/BCP offered commercially by SEZ units is treated as NFE earning activity.

SEZ minutes amendment corrects the recorded land addition and confirms administrative approval and circulation to concerned agencies.
Amendment to Board of Approval minutes corrects Item No. 56.16 by replacing the recorded "addition of 46.3773 hectares" with "addition of 40.7356 hectares." The Office Memorandum dated 4 February 2013 states the change is made with the approval of the Joint Secretary (SEZ) and is circulated to designated agencies and officials for their records.

SEZ approvals and compliance: board permits co developers, area changes and selective extensions subject to contiguity and tax certification.
The Board granted conditional approvals for co developers requiring lease documents disclosing financial arrangements, limited authorized operations to the co developer agreement, and mandated BoA approval for any beyond scope agreements; Income Tax authorities retain the right to examine taxability. Area additions, de notifications and withdrawals were approved subject to DC certificates confirming contiguity and refund/non availment of tax/duty benefits and absence of state objection. Extensions of formal approvals, in principle approvals and LoPs were granted selectively subject to demonstrable project progress, contiguity requirements, environmental clearances, and repayment conditions for duty/tax benefits on relocations.