Import/export procedure expansion: aircraft engines now covered under IFSC unit rules alongside aircraft in SEZ regulations.
The amendment substitutes the word "aircraft" with "aircraft or aircraft engine" in the rule governing the procedure of import or export or procurement from or supply to the Domestic Tariff Area by units in the International Financial Services Centre, thereby subjecting aircraft engines to the same procedural framework as aircraft.

Depreciation on capital goods: Developers entitled to benefit upon SEZ debonding or denotification under SEZ rules.
The benefit of depreciation on capital goods is available to SEZ Developers at the time of debonding or denotification, based on a harmonised reading of the rules governing depreciation together with the provisions on debonding/denotification; this administrative clarification was issued in response to a SEEPZ query with competent authority approval.

SEZ de-notification under SEZ Act reduces notified area after state approval and Development Commissioner recommendation.
Central Government de-notifies 45.797 hectares from the State Industries Promotion Corporation of Tamil Nadu Industrial Growth Centre SEZ, reducing the notified area to 73.991 hectares under the Special Economic Zones Act and Rules. The proposal by M/s. State Industries Promotion Corporation of Tamil Nadu Limited was recommended by the Development Commissioner, approved by the State Government of Tamil Nadu, and found to satisfy statutory requirements. The de-notified parcels are enumerated by village and survey number and are to be used for infrastructure that sub-serves the SEZ's original objectives.

Special Economic Zone expansion approved under SEZ Act, adding notified land and increasing the SEZ's total designated area.
Central Government notifies an additional area of 3.9035 hectares to the Biotechnology Special Economic Zone at Village Manjari Budruk, Pune, approved on 22 February 2024, thereby increasing the SEZ's total area to 26.3261 hectares. The notification is issued under the statutory powers to notify SEZ areas and in pursuance of the SEZ procedural rules, and it lists the specific survey numbers and hectare allocations comprising the added land.

De-notification of SEZ land: central order removes specified parcels, altering the notified SEZ extent following approvals.
Central Government, acting under the enabling proviso to the relevant SEZ statutory provision and applicable SEZ rules, de-notifies specified survey parcels at Gachibowli Village proposed by M/s. DLF Info City Hyderabad Limited following State Government approval and Development Commissioner recommendation, thereby removing those parcels from the notified SEZ and recording the revised SEZ extent.

Leasing scope expanded to include ship leasing alongside aircraft under SEZ rules, effective on Gazette publication.
The Rules amend the Special Economic Zones Rules by substituting the words "aircraft leasing" with "aircraft or ship leasing" in the specified provision, thereby adding ship leasing to the regulated leasing activities; the amendment is made under the Act and comes into force upon publication in the Official Gazette.

Free Trade Warehousing Zone designation enables inland container depot status and establishes an Approval Committee for governance.
Designation notifies a 51.3160 hectares area at Talvali and Palasdari, Karjat, Maharashtra, as a Free Trade Warehousing Zone approved for development, operation and maintenance by M/s. NDR Infrastructure Private Limited. The Central Government constitutes an Approval Committee with specified ex officio members and nominees to oversee the zone, and declares the zone to be deemed an Inland Container Depot under the Customs Act.

De-notification of Special Economic Zone reverses SEZ status so land can be repurposed for non SEZ IT infrastructure.
Rescission of the notification that had notified 1.51 hectares as a sector-specific IT/ITES Special Economic Zone at Sadamangala (Whitefield), Bengaluru, is made following the applicant's proposal, the Development Commissioner's recommendation, and the State Government's No Objection Certificate; the de-notified land will be used for IT infrastructure outside the SEZ, and the earlier notification is rescinded subject to actions already taken under it.

Rescission of SEZ notification: previously notified IT/ITES zone de notified and land cleared for non SEZ IT infrastructure.
Central Government rescinds the prior SEZ notification under the first proviso to rule 8 of the Special Economic Zones Rules, 2006, following the developer's proposal to de-notify the entire notified area, receipt of a State No Objection Certificate and a recommendation from the Development Commissioner; the rescission does not affect actions done or omitted before it, and the land will be repurposed for IT infrastructure outside the SEZ framework.

SEZ de-notification under statutory rule reduces the notified area after state approval and administrative recommendation.
The Central Government, under the first proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, hereby de-notifies specified land parcels aggregating 532.17 hectares from the multi-product SEZ proposed by M/s. Andhra Pradesh Industrial Infrastructure Corporation Limited, resulting in a revised SEZ area of 500.10 hectares, with survey numbers and areas for the de-notified parcels specified and State approval and Development Commissioner recommendation recorded.

De-notification of SEZ land reallocates specified parcels for infrastructure to support the SEZ's original objectives.
Central Government de-notifies specified land parcels from a sector-specific SEZ at Village Gwal Pahari, Gurugram under the Special Economic Zones Act and Rules, following the developer's proposal, Development Commissioner recommendation, and State Government approval; the parcels are identified by survey details for deletion and are to be repurposed for infrastructure that sub-serves the SEZ's original objectives, with the notification recording the aggregate deleted area and resultant notified SEZ area.

De-notification of SEZ land reduces notified area under Special Economic Zones Act, enabling future industrial use.
The Central Government, under the first proviso to section 4(1) of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, hereby de-notifies 1.514 hectares from the Kuvvakolli Village SEZ notified for M/s. CCL Products (India) Ltd, reducing the SEZ area to 12.260 hectares; the de-notified parcels are identified by survey numbers and are stated to be for future industrial use following State approval and the Development Commissioner's recommendation.

Special Economic Zone expansion: Government notifies additional land to enlarge the SEZ footprint under SEZ regulatory rules.
Central Government notifies inclusion of an additional 29.149657 hectares at Panapakkam Village, Ranipet District, Tamil Nadu, into the Multi Sector SEZ proposed by M/s. State Industries Promotion Corporation of Tamil Nadu Limited, increasing the notified SEZ area to 81.356157 hectares. The action is taken under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, and lists the specific survey numbers and parcel areas comprising the addition.

Goods supplied free of charge by foreign buyer: amendment allows export back to the same foreign buyer under SEZ rules.
Amendment permits reception of goods free of charge from a foreign buyer and their export to the same foreign buyer by inserting the specified phrase into sub rule (6) of rule 27 of the Special Economic Zones Rules, 2006; the amendment takes effect on publication in the Official Gazette under section 55 of the Special Economic Zones Act, 2005.

Depreciation benefit for capital goods: whether SEZ Rule 49's unit concession applies to Developers via Rule 14's mutatis mutandis application.
Request whether the depreciation of value concession under Rule 49 for Domestic Tariff Area removals by Units can be extended to Developers by operation of the procedural cross reference in Rule 14, for goods and services procured under duty benefit and used by Developers in authorised SEZ infrastructure, noting an earlier note that found no provision for such developer benefit.