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2 THE GAZETTE OF INDIA : EXTRAORDINARY
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4 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II - SEC. 3(i)|

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[**FT II—T3n5 3(i) ] ^R?T ^FT T R H ^ : S^TT^R^T 5

MINISTRY OF COMMERCE AND INDUSTRY

(Department of Commerce)
NOTIFICATION
New Delhi, thel 2th August, 2013
G.S.R. 540(E).—In exercise of the powers conferred by Section 55 of the Special Fxonomic
Zones Act, 2005 (28 of 2005), the Central Government hereby makes the following rules further
to amend the Special Economic Zones Rules, 2006, namely :—

1. (1) These rules may be called the Special Economic Zones (Amendment) Rules, 2013.
(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Special Economic Zones Rules, 2006 (herein after referred to as the principal
rules), in rule 2, in sub-rule (1), in clause (x), the following proviso shall be inserted,
namely:-

"Provided that various categories comprising their respective products or services,

similar or compatible with each other, including related ancillary services and Research and
Development services of the sector and additional combination of products and services of a
similar or compatible nature as approved by the Board of Approval shall constitute a single
sector;"

3. In rule 5 of principal rules, in sub-rule (2),-

(i) in clause (a),-

(A) for the words "one thousand hectares", the words "five hundred hectares" shall be
substituted;

( (B) in the first proviso, for the words "two hundred hectares", the words "one hundred
hectares" shall be substituted;

(ii) for clause (b), the following clause shall be substituted, namely:-
"(b)(i) A Special Economic Zone for a specific sector or for one or more
services or in a port or airport, shall have a contiguous area of fifty hectares
or more:

Provided that for each contiguous fifty hectare land,-

(A) in a Special Economic Zone; or

(B) which is added to the Special Economic Zone,
an additional sector may be allowed:
 LatestLaws.com
6 THE GAZETTE OF INDIA : EXTOAORDINARY [PARI- II Si-r. 3(i)|

Provided that the additional land requirement for an additional

sector in a Special Economic Zone for a specific sector or for one or more
services as per first proviso will be twenty five hectares when the Special
Economic Zone is proposed to be set up in Assam, Meghalaya, Nagaland,
Arunachal Pradesh, Mizoram, Manipur, Tripura, Himachal Pradesh,
Uttarakhand, Sikkim, Jammu and Kashmir, Goa or in a Union territory.

(ii) There shall be no minimum area requirement for setting up a Special

Economic Zone for Information Technology or Information Technology
Enabled Services, but a minimum built up processing area requirement
shall be applicable, based on the category of cities, as follows:-

TABLE

Category of cities as per Minimum built up area

Annexure IVA requirement
Category 'A' 1,00,000 sqmts
Category 'B' 50,000 sq mts
Category ' C 25,000 sq mts

Provided that for a Special Economic 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:

J 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 non-
conventional 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
manufacturing;
 LatestLaws.com
[%m u--wj^ 3(i)] ^^Krf ^T T F T O : 3TOTWT

(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,
Uttarakhand, Sikkim, Jammu and Kashmir, Goa or in a Union territory,
the area shall be twenty five hectares or more for the Special Economic
Zones not covered under the first, second and third provisos:

Provided also that in respect of Special Economic Zones (other than

Information Technology or Information Technology Enabled Services
Special Economic Zones) located in Bl category cities as per
classification indicated in Annexure-IV, the minimum built up area shall
be fifty per cent of the area specified above and in respect of Special
Economic Zones located in B2 category cities as indicated in Annexure
IV, the minimum built up area shall be twenty five per cent of such area
specified above:

Provided also that Board of Approval may allow additional sectors in

the category where the minimum land area requirement is ten hectares:

Provided also that not less than fifty per cent of such area shall be
earmarked for developing processing area.

(iii) in clause (c), for the words "one thousand" the words "five hundred" shall be
substituted.

4. In rule 11 of the principal rules, in sub-rule (11), after second proviso, the following
proviso shall be inserted, namely:-

"Provided also that addition or inclusion of any land to an existing Special

Economic Zone , where such land contains a port, manufacturing unit, or structures
in which no commercial, industrial or economic activity is in progress, then such
Special Economic Zone shall not be eligible for any duty benefits in respect of the
pre-existing structures but any additions or up-gradations to such existing ports,
manufacturing units, or structures after their addition or inclusion in a Special
Economic Zone shall be eligible for the fiscal incentives as applicable for a new
infrastructure in a Special Economic Zone and also the authorised operations being
carried on in such infrastructure shall be eligible for benefits as provided for under
the Special Economic Zone Act and rules."

5. In rule 19 of principal rules, in sub-rule (2), in the third proviso, for the words,
"provided also that", the words "provided also that, subject to the provisions of rule 74A,"
shall be substituted.
 LatestLaws.com
8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i )|

6. After rule 74 of principal rules,, the following rule shall be inserted, namely:-

"74A.Transfer of Assets by Special Economic Zone Units upon their exit.- The Unit
may opt out of Special Economic Zone by transferring its assets and liabilities to another
person by way of transfer of ownership including sale of Special Economic Zone units
subject to the following conditions:-

(i) the Unit has held a valid Letter of Approval as well as lease of land for not less
than a period of five years on the date of transfer;
(ii) the unit has been operational for a minimum period of two years after the
commencement of production as on the date of transfer ;
(iii) such sale or transfer transactions shall be subject to the approval of the Approval
Committee;
(iv) the transferee fulfils all eligibility criteria applicable to a Unit; and
(v) the applicable duties and liabilities, if any, as calculated under rule 74, as well as
export obligations of the transferor Unit, if any, shall stand transferred to the
transferee Unit which shall be under obligation to discharge the same on the same
terms and conditions as the transferor Unit.".

7. In the principal rules, after Annexure IV, the following Annexure shall be inserted,
namely :-

"ANNEXURE IVA
[Refer sub-rule 2 (ba) of rule 5|
CLASSIFICATION OF CITIES

City classification
Category 'A'
1 Greater Mumbai
2 Delhi NCR
3 Kolkata
4 Chennai
5 Bengaluru
6 Hyderabad
7 Pune
Category 'B'
1 Ahmedabad
2 Bhubaneswar
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[*?PT II—W^3(\ )] ^T^T cFT <Mm : ^mT^RnT 9

3 Chandigarh
4 Coimbatore
5 Indore
6 Jaipur
7 Kochi
8 Lucknow
9 Madurai
10 Mangalore
11 Nagpur
12 Thiruvananthapuram
13 Tiruchirappali
14 Vadodara
15 Visakhapatnam
Category ' C
All other cities

[E No. C.2/1/2013-SEZ]
RAJEHV ARORA, Jt. Secy.
Note:— The principal rules were published in the Gazette of India, Extraordinary vide
number G.S.R. 54 (E), dated the 10th February, 2006 and last amended vide G.S.R.
982 (E) dated the 16th December, 2010.

Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-1 10064
and Published by the Controller of Publications, Delhi-110054.