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    <title>Minutes of the 106th meeting of the Board of Approval for SEZ held on 7th October, 2021 to consider setting up of Special Economic Zones and other miscellaneous proposals</title>
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    <description>The BoA at its 106th meeting approved and ratified multiple SEZ actions: extensions and refusals of LoAs; approvals of co developer status for infrastructure and services subject to SEZ Act/Rules and DoC Instruction No.98 lease periods; change of shareholding/name transfers conditioned on continuity of SEZ obligations, eligibility, disclosure to revenue authorities and tax assessment rights; ratification of procurement of restricted items subject to environmental compliance; approvals or deferrals for SEZ/FTWZ establishment, area changes and miscellaneous operational matters. The Board allowed an appeal confirming zero rating for labour services directly connected to authorised SEZ operations.</description>
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      <description>The BoA at its 106th meeting approved and ratified multiple SEZ actions: extensions and refusals of LoAs; approvals of co developer status for infrastructure and services subject to SEZ Act/Rules and DoC Instruction No.98 lease periods; change of shareholding/name transfers conditioned on continuity of SEZ obligations, eligibility, disclosure to revenue authorities and tax assessment rights; ratification of procurement of restricted items subject to environmental compliance; approvals or deferrals for SEZ/FTWZ establishment, area changes and miscellaneous operational matters. The Board allowed an appeal confirming zero rating for labour services directly connected to authorised SEZ operations.</description>
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