TaxTMI 
TaxTMI 
Minutes of the 131st meeting of the Board of Approval for SEZs held on 28th August, 2025
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Upto 19.09.2025. The Board, after deliberations, granted extension of validity of LoA for a further period of one year, i.e., upto 19.09.2025 as the explanation/justification submitted by Unit was found satisfactory. 131.2(ii) Request of M/s. GAIL Mangalore Petrochemicals Limited, a unit in M/s. JBF Petrochemicals Limited, Mangalore SEZ for extension of validity of Letter of Approval for a further period of one year from 15.09.2025 to 15.09.2026 (13th Extension). The Board, after deliberations, granted extension of validity of LoA for a further period of one year, i.e., upto 15.09.2026 as the explanation/justification submitted by Unit was found satisfactory. Agenda Item No. 131.3: Request for extension of LoA Formal approval [1 proposal -131.3(i)] 131.3(i) Proposal of M/s. Siemens Healthcare Private Limited for setting up of a Sector Specific Special Economic Zone for IT/ITES [Healthcare (IT/ITES/R&D)] in the State of Karnataka - Request for extension of validity of Letter of Approval for a further period of two years from 24.11.2025 to 23.11.2027. The Board, after deliberations, granted extension of validity of the Formal Approval for a further period of one....
X X X X Extracts X X X X
X X X X Extracts X X X X
....al de-notification of 10.4523 Ha out of 17.7120 Ha of M/s. Electronics Technology Parks-Kerala (Technopark), IT/ITES SEZ at (Phase- IV) in Andoorkkonam Village, Thiruvananthapuram District, Kerala. 131.5(ii) Request of M/s Gopalan Enterprises (India) Private Limited, Developer for Gopalan (Fortune City) SEZ, for cancellation of LoA and de-notification of entire SEZ area at Mahadevapura & Kaggadasapura Villages, K R Puram Hobli, Bangalore East Taluk, Karnataka State The Board, after deliberations, approved the cancellation of LoA and de-notification of the entire SEZ area of 14.2903 Ha of M/s Gopalan Enterprises (India) Private Limited, Developer for Gopalan (Fortune City) SEZ, IT/ITES at Mahadevapura & Kaggadasapura Villages, K R Puram Hobli, Bangalore East Taluk, Karnataka. 130.5(iii) Proposal of M/s. Phoenix Ventures Private Limited SEZ for partial de- notification of an area of 2.27 Ha from of 3.60 Hectares of their IT/ITES SEZ at Scheme # Survey No's. 35 (Part) and 36 (Part), Gachibowli Village, Serilingampally Mandal, Ranga Reddy District, Hyderabad. The Board, after deliberations, approved the partial de-notification of 2.27 Ha out of 3.60 Ha of M/s. Phoenix V....
X X X X Extracts X X X X
X X X X Extracts X X X X
....88.40 Block-3 4th Floor 9310.85 Parking Area at Podium-2 of Block 1, 2 & 3.27,611.03 Total 65,024.43 131.6(iv) Request of M/s. Phoenix Infocity Private Limited, developer of IT/ITES SEZ at Survey no's. 30 (P), 34(P), 35 (P) and 38 (P), Gachibowli Village, Serilingampalli Mandal, Hyderabad - Proposal demarcation of built-up Processing Area admeasuring '47588.29 sq. mtrs.' into Non- Processing Area under Rule 11B of SEZ Rules, 2006 read with Instruction No. 115 dated 09.04.2024. The Board, after deliberations, permitted the demarcation of the following area as Non- Processing Area in terms of Rule 11B of SEZ Rules, 2006: - Building/Blok No. Description Area (in M^2) H09 4 Office floors (Officer floors 3 to 6) 27,772.66 3 Parking floors (Ground/stilt1 + Stilt 4+ stilt 5) 19,815.63 Total 47588.29 131.6(v) Request of M/s L&T Realty Developers Limited, Developer of L&T Tech Park SEZ, Bangalore, for demarcation of SEZ Processing Built-up area (6739.48 sq.mtr.) as Non-Processing Area in terms of Rule 11 B of SEZ Rules 2006 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (viz. Cigarettes, Cigars, Cheroots, Other Tobacco Products). Agenda item no. 131.8: Request for increase/decrease in area by Co-developer or Cancellation of Co-Developer Status [3 proposal: 131.8(i) -131.8(iii)] 131.8(i) Request for cancellation of Co-Developer status - M/s. Leather Crafts (India) Private Limited, Co-Developer in M/s. Mahindra World city SEZ, Chengalpattu District, Tamil Nadu. The Board, after deliberations, cancelled the Co-Developer status - M/s. Leather Crafts (India) Private Limited, Co-Developer in M/s. Mahindra World city SEZ, Chengalpattu District, Tamil Nadu 131.8(ii) Request by the Existing Co-Developer, M/s. Nila Urban Living Private Limited, GIFT-SEZ, Gandhinagar, for Approval of Additional Development Rights. The Board, after deliberations, approved the proposal of M/s. Nila Urban Living Private Limited, GIFT-SEZ, Gandhinagar, for increase in additional development rights from 5,22,000 square feet (48,495.39 square meters) to 5,48,181.78 square feet (50,927.33 square meters). This revised total comprises 4,96,272.71 square feet (46,104.86 square meters) allocated for residential development and 51,909.07 square feet (4,822.47 square m....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rd found no reason to interfere with the decision of the DC and UAC to withdraw the permission to store/warehouse sensitive commodities in the said Warehousing Unit from the list of authorised activities as per the LoA issued to the appellant, and after deliberations, upheld the decision of the UAC, NSEZ and rejected the above appeal of M/s. Margo Impex Pvt. Ltd. 131.9(ii) Appeal dated 09.04.2025 of M/s. F.N. IMPEX against the Order-in-original No KASEZ/21/2024-25 dt 11/03/2025 passed by the Development Commissioner, KASEZ -reg. The Board heard the submission made by the appellant. After due deliberations, the Board concluded that DC, Kandla SEZ has been duly authorised under the SEZ laws to keep a strict watch on high-risk commodities and restrict dealing in sensitive commodities by FTWZ units and warehousing units. Moreover, the Board also suggested that the list of commodities allowed for operations as per LoA may be reviewed regularly by the Unit Approval Committee based on the risk perception of the various commodities in the said Zone. The Board further underlined that the UAC of Kandla SEZ cancelled the LoA of the appellant on the following grounds: i. The ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Order dated 09.06.2025 passed by DC, FSEZ The Board was apprised by DC, FSEZ that the appellant has made payment of principal part of the rent and some part of the interest is yet to be paid. DC, FSEZ also informed the Board that the appellant has also submitted a Detailed Project Report (DPR) just before this meeting. Accordingly, the Board, after deliberations, decided to restore the LoA of the appellant subject to the payment of outstanding dues and compliance of other relevant conditions to be done by the appellant within 30 days of communication by the DC regarding restoration of the LoA. 131.9(vi) Appeal filed by M/s. Pfizer Healthcare India Limited, an SEZ Unit in VSEZ, under Section 16(4) of the SEZ Act, 2005, against the order passed by Unit Approval Committee in its 201st meeting held on 25.12.2024. The Board noted that the issue to be addressed in the instant appeal requires detailed study and necessary definitions/clarifications and the case law statements submitted in relation to 'outdoor caterer services' need to be finalized after due examination before approval as per law, if permissible. Therefore, the Board could not take up the appeal due to p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oved the proposal of M/s Yotta Data Services Private Limited, for Co-Developer status in M/s Electronics Corporation of Tamil Nadu-ELCOT-SEZ (Madras SEZ), located at Vadapalanji Madurai, Tamil Nadu, for Development of Infrastructure facilities, Utilities, Security Systems, Storm drainage & Sewage Disposal, HVAC Systems, Landscaping & Water bodies for development of Plots to SEZ Unit, Construction of Buildings & related infrastructure for IT-ITES Units, Datacentre Units with associated Infrastructure and undertaking other default authorised operations as per MOCI Instruction No.50 dated 15.03.2010, over an area of 0.995 Ha (2.46 acres) in accordance with the co-development agreement dated 02nd May, 2025, entered into with the Developer M/s Electronics Corporation of Tamil Nadu-ELCOT-SEZ subject to the condition that co-developer must submit the certificate in compliance to Rule 11A(3)(c) of SEZ Rules and 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nand-II GIDC, Industrial Estate, Village Hirapur, Tahsil Sanand, District Ahmedabad, Gujarat over an area of 11.541 Ha. The Board observed that the CG Semi Private Limited proposes to invest up to Rs. 2149.847 Cr for manufacturing of semiconductor and electronic components project in India and will create up to 1911 new direct/Indirect jobs over the next several years. The board also observed that the Fiscal support agreement between M/s. CG Semi Private Limited and Central Government was executed on 17.01.2025 and as informed by the DC, KASEZ, land area of 11.541 Ha where SEZ is proposed to be set up, will be mortgaged to the Central government in due course as per the terms and conditions laid therein, in response to the fiscal support to be received as per the funding conditionalities of Indian Semiconductor Mission. Taking into consideration the amendment in Rule 7 of SEZ Rules, 2006 vide Notification dated 03.06.2025, and the mandatory condition set by Central Government on M/s. CG Semi Private Limited for mortgaging the land for the purpose of securing the financial support from the former, the Board granted ex ante relaxation in the condition of encumbrance free area as t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Board, after deliberations, permitted the demarcation of the following area as Non- Processing Area in terms of Rule 11B of SEZ Rules, 2006: - Sr. No. Building No. No. of floors Area (in sq mtrs) 1. Bldg No. 04 1st, 2nd, 4th and 5th Office Floors 13,438.64 2. Bldg No. 08 3rd and 4th Office Floors 6,951.02 3. Bldg No. 09 7th and 8th Office Floors 5,702.64 Total 26,092.30 Annexure List of Participants for the Meeting of the Board of Approval for SEZ held on 28.08.2025 under the Chairmanship of Commerce Secretary, Department of Commerce. 1. Shri L. Satya Srinivas, Special Secretary, Department of Commerce 2. Shri Vimal Anand, Joint Secretary, DoC 3. Shri Gaurav Pundir, Director, DoC 4. Shri Manoj K. Arona, Pr. DG, DGEP, CBIC 5. Shri Abhay Kumar, ADG, DGEP, CBIC 6. Smt. P. Hemalatha, Development Commissioner, CSEZ 7. Shri Dinesh Singh, Development Commissioner, KASEZ 8. Shri Bipin Menon, Development Commissioner, NSEZ 9. Shri D.B. Patil, Development ....