TaxTMI 
TaxTMI 
Requirements for establishment of a Special Economic Zone
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....tory, the area shall be twenty-five hectares or more. 24[Provided further that where a Special Economic Zone is exclusively set up for manufacturing of semiconductors or electronic components, the contiguous land area shall be ten hectares or more. Explanation. - For the purposes of this proviso, the electronic components include display module sub-assembly, camera module sub-assembly, battery sub-assembly, various types of other module sub-assemblies, printed circuit board, li-ion cells for batteries, mobile and information technology hardware components, hearables and wearables.] (b) There shall be no minimum land area requirement for setting up a Special Economic Zone for Information Technology or Information Technology enabled Services, Biotech or Health (other than hospital) service, but a minimum built up processing area requirement shall be applicable, based on the category of cities, as specified in the following Table, namely: - TABLE Sl. No. Categories of cities as per Annexure IV A Minimum Built-up area requirement (proposed) (1) (2) (3) 1. Category 'A' 50,000 sq.mts. 2. Category 'B' 25,000 sq. mts. 3. Category 'C' 15,000 sq. mts. (c) The minimum ....
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....goods procured from domestic tariff area and sold as it is; (b) exemption from electricity duty or taxes on sale, of self generated or purchased electric power for use in the processing area of a Special Economic Zone; 11[(c) allow generation, transmission and distribution of power within a Special Economic Zone]; (d) providing water, electricity and such other services, as may be required by the developer be provided or caused to be provided; (e) Delegation of power to the Development Commissioner under the Industrial Disputes Act, 1947 (No. 14 of 1947) and other related Acts in relation to the Unit; (f) Delegation of power to the Development Commissioner under the Industrial Disputes Act, 1947 (No. 14 of 1947) in relation to the workmen employed by the developer. (g) Declaration of the Special Economic Zone as a Public Utility Service under the Industrial Disputes Act, 1947 (No.14 of 1947); (h) Providing single point clearance system to the Developer and unit under the State Acts and rules; (6) The State Government shall, while recommending a proposal for setting up of Special Economic Zone to the Board indicate whether the proposed area falls under reserved or eco....
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....oard on a case to case basis on merits;" 6. Substituted vide Notification No. S.O. 393(E), dated 16-03-2007, w.e.f. 16-03-2007 before it was read as, "A Special Economic Zone for a specific sector or in a port or airport," 7. Inserted vide Notification No. S.O. 393(E), dated 16-03-2007, w.e.f. 16-03-2007 before it was read as, 8. Substituted vide Notification No. G.S.R. 1744(E) dated 12-10-2007, w.e.f. 12-10-2007 before it was read as, (a) A Special Economic Zone for multi product shall have a contiguous area of one thousand hectares or more: 4[****] Provided that in case a Special Economic Zone is proposed to be set up in Assam, Meghalaya, Nagaland, Arunachal Pradesh, Mizoram, Manipur, Tripura, Himachal Pradesh, Uttaranchal, Sikkim, Jammu and Kashmir, Goa or in a Union Territory, the area shall be two hundred hectares or more : 1[Provided also that at least thirty-five per cent of the area shall be ear marked for developing the processing area, which may be relaxed up to twenty-five per cent by the Central Government on recommendations of the Board for the reasons to be recorded in wr....
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....nergy, including solar energy equipments/cell, or gem and jewellery sectors, 2[the area shall be ten hectares or more with a minimum built up area as under: (i) forty thousand square meters in case of a Special Economic Zone proposed to be set up exclusively for bio-technology and non-conventional energy sectors, including solar energy equipments/cells but excluding a Special Economic Zone set up for non-conventional energy production and manufacturing; (ii) fifty thousand square meters in case of a Special Economic Zone proposed to be set up exclusively for the gems and jewellery sector.] Provided also that in case a Special Economic Zone for a specific sector is proposed to be set up in Assam, Meghalaya, Nagaland, Arunachal Pradesh, Mizoram, Manipur, Tripura, Himachal Pradesh, Uttaranchal, Sikkim, Jammu and Kashmir, Goa or in a Union territory, the area shall be fifty hectares or more for the Special Economic Zones not covered under the first and second proviso: Provided also that at least fifty per cent. of the area shall be earmarked for developing processing area;" 18. Substituted vide Notification No. S.O. 540(E) dated 12-08-2013, w.e.f. 12-08-2013 befor....
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....onomic Zone proposed to be set up exclusively for electronics hardware and software (including information technology enabled services) the area shall be ten hectares or more as well as a minimum built up processing area requirement as applicable for a Special Economic Zone for Information Technology or Information Technology Enabled Services, based on the category of cities, referred to in the Table: Provided further that in case a Special Economic Zone is proposed to be set up exclusively for handicrafts, the area shall be ten hectares or more: Provided also that in case a Special Economic Zone is proposed to be set up exclusively for bio-technology, non-conventional energy, including solar energy equipments or cell, or gems and jewellery sectors, agro-based food processing, the area shall be ten hectares or more with a minimum built up area as under: (i) forty thousand square meters in case of a Special Economic Zone proposed to be set up exclusively for bio-technology and nonconventional energy sectors, including solar energy equipments or cells and agro-based food processing sector but excluding a Special Economic Zone set up for non-conventional energy production and ma....