In addition to Seven Central Government Special Economic Zones (SEZs) and 11 State/Private Sector SEZs set-up prior to the enactment of the SEZ Act, 2005, approval has been accorded to 524 proposals out of which 352 SEZs have been notified. There are a total of 196 functional SEZs. The fiscal concessions and duty benefits allowed to Special Economic Zones (SEZs) are in built into the SEZs Act, 2005 and SEZs Rules, 2006 framed thereunder. These exemptions are uniformly applicable to all SEZs and are in the nature of incentives for export and are consistent with the principles that guide export promotion initiatives of the Government in general.
States/UTs-wise details of functional/non-functional SEZs and their contribution to exports and employment generation during the last three years and the current year are at Annexure-I and Annexure-II respectively.
Recently Board of Approval on Special Economic Zones (SEZs) has approved for de-notification/cancellation of 35 notified/formally approved SEZs (Annexure-III) as the progress made by the Developers of these SEZs is not satisfactory. These de-notification/cancellation are subject to payment of all applicable duties and tax benefits availed by the Developer and receipt of No-objection Certificate (NOC) from the concerned State Government. Further, 18 in-principle approved SEZs (Annexure-IV) have been cancelled by the Department owing to no further action has been taken by the Developers.
There have been demands from various quarters for discontinuing of Minimum Alternate Tax (MAT) imposed to SEZ Developers and Units and Dividend Distribution Tax (DDT) levied on SEZ Developers. Ministry of Commerce and Industry (Department of Commerce) had recommended the restoration of original exemption from Minimum Alternate Tax (MAT) and Dividend Distribution Tax (DDT) to SEZ developers and units. However, Ministry of Finance has not agreed.
As per entry no. 18 of the State list in the 7th schedule to the Constitution of India, land is a State subject.
Review of functioning of SEZs is an on-going process and on the basis of inputs/suggestions received from stakeholders on the policy and operational framework of the SEZ Scheme, Government periodically takes necessary measures so as to facilitate speedy and effective implementation of SEZ Scheme.
Annexure-I
States/UTs-wise details of functional SEZs
|
States/UTs
|
Functional SEZs (Central Govt. + State Govt./Pvt. SEZs + notified SEZs under the SEZ Act, 2005)
|
Nonfunctional SEZs
|
Andhra Pradesh
|
18
|
27
|
Chandigarh
|
2
|
0
|
Chhattisgarh
|
1
|
2
|
Delhi
|
0
|
3
|
Goa
|
0
|
7
|
Gujarat
|
18
|
24
|
Haryana
|
6
|
31
|
Jharkhand
|
0
|
1
|
Karnataka
|
25
|
34
|
Kerala
|
14
|
19
|
Madhya Pradesh
|
2
|
19
|
Maharashtra
|
25
|
54
|
Manipur
|
0
|
1
|
Nagaland
|
0
|
2
|
Odisha
|
2
|
7
|
Puducherry
|
0
|
2
|
Punjab
|
2
|
6
|
Rajasthan
|
4
|
7
|
Tamil Nadu
|
36
|
29
|
Telangana
|
24
|
36
|
Uttar Pradesh
|
10
|
24
|
Uttarakhand
|
0
|
1
|
West Bengal
|
7
|
10
|
GRAND TOTAL
|
196
|
346
|
Annexure-II
States/UTs-wise details of contribution of Exports and Employment from SEZs during the last three years and current financial year
|
|
Exports
|
Employment*
|
(Rs. in Crore)
|
(In Persons)
|
Sl. No.
|
States/UTs
|
2011-12
|
2012-13
|
2013-14
|
2014-15 (as on 30.9.2014)
|
2011-12
|
2012-13
|
2013-14
|
2014-15 (as on 30.9.2014)
|
1
|
Gujarat
|
182414.33
|
226937.74
|
225042
|
107602.42
|
42097
|
51190
|
75586
|
64356
|
2
|
Karnataka
|
22006.81
|
39363.94
|
51372.88
|
21682.80
|
85055
|
141366
|
193686
|
206096
|
3
|
Tamil Nadu
|
50152.39
|
67618
|
71417
|
35847.40
|
219989
|
237950
|
268405
|
288160
|
4
|
Maharashtra
|
24198.83
|
42962.25
|
56399.23
|
26073.40
|
194469
|
271134
|
339919
|
340061
|
5
|
Kerala
|
31373.3
|
33824.47
|
8003.64
|
2853.77
|
23799
|
25701
|
32311
|
45581
|
6
|
Andhra Pradesh
|
18163.8
|
27687.71
|
33291.07
|
3955.01
|
117266
|
144346
|
157280
|
46024
|
7
|
Telangana
|
0
|
0
|
0
|
16598
|
0
|
0
|
0
|
128749
|
8
|
Uttar Pradesh
|
13637.38
|
12591.49
|
16282.42
|
7736.87
|
63637
|
75101
|
83970
|
89684
|
9
|
West Bengal
|
14870.7
|
15050.7
|
16204.27
|
2696.75
|
36309
|
55656
|
48112
|
49599
|
10
|
Haryana
|
3442.95
|
4980.75
|
8740.43
|
5397.80
|
29220
|
38497
|
50208
|
54732
|
11
|
Madhya Pradesh
|
1637.12
|
1937.16
|
2984.23
|
2048.65
|
12313
|
12429
|
10308
|
10440
|
12
|
Rajasthan
|
1315.69
|
1498.42
|
2036.59
|
1039.78
|
11028
|
13163
|
14574
|
16254
|
13
|
Chandigarh
|
1103.25
|
1339.93
|
1778.15
|
1024.80
|
7620
|
6140
|
5927
|
6369
|
14
|
Chhattisgarh
|
0
|
9.56
|
1.84
|
2.96
|
0
|
119
|
119
|
40
|
15
|
Odisha
|
158.27
|
217.21
|
386.09
|
115.62
|
1787
|
1715
|
1577
|
2043
|
16
|
Punjab
|
2.91
|
139.6
|
136.72
|
145.52
|
299
|
369
|
1299
|
1855
|
17
|
Goa
|
0
|
0
|
0
|
0
|
28
|
28
|
28
|
28
|
TOTAL
|
364478
|
476159
|
494077
|
234821
|
844916
|
1074904
|
1283309
|
1350071
|
* Calculated on cumulative basis.
|
Annexure-III
List of SEZs de-notified/cancelled by BoA
|
Sl. No.
|
Name of the Developers
|
Date of formal approval
|
1
|
M/s. Hindalco Industries Ltd.
(Sambalpur, Odisha)
|
30.07.2007
|
2.
|
M/s. Essar Jamnagar SEZ Ltd.
(Jamnagar, Gujarat)
|
21.08.2006
|
3.
|
M/s. Asia Pacific Corporation Ltd.
(Dist. Kutch Gujarat)
|
07.01.2008
|
4.
|
M/s. Adani Townships & Real Estate Company Pvt. Ltd.
(Ahmedabad, Gujarat)
|
12.06.2007
|
5.
|
M/s. Gaurinandan Property Holders Pvt. Ltd.
(Ahmedabad, Gujarat)
|
21.11.2008
|
6.
|
M/s. Gujarat Industrial Development Corporation
(Jhagadia Bharuch, Gujarat)
|
21.08.2006
|
7.
|
M/s. Chennai Business Park Pvt. Ltd.
(Kanchipuram District, Tamil Nadu)
|
19.06.2007
|
8.
|
M/s. Viraj Profiles Ltd. (Dist. Thane, Maharashtra)
|
21.08.2006
|
9.
|
M/s. Enfield Realtors Ltd. (Burdwan, West Bengal)
|
23.05.2007
|
10.
|
M/s. Enfield Exports Ltd. (Burdwan, West Bengal)
|
23.08.2006
|
11.
|
M/s. Enfield Energy Ltd. (Dist. Burdwan, West Bengal)
|
26.06.2008
|
12.
|
M/s. Capstone Developer Pvt. Ltd.
(24, Parganas(S), West Bengal
|
30.10.2008
|
13.
|
M/s. Essel Infraprojects Ltd.
(Gorai-manori-Uttan Region, Mumbai)
|
30.10.2008
|
14.
|
M/s. RNA Builders (Dist. Thane, Maharashtra)
|
26.11.2007
|
15.
|
M/s. AEC Marketing Pvt. Ltd. (Dadra and Nagar Haveli)
|
22.04.2008
|
16.
|
M/s. Royal Palms India Pvt. Ltd. (Goregaon (East), Mumbai)
|
26.06.2007
|
17.
|
M/s. Marathon Prachin Infrastructure Pvt. Ltd. (Panvel, Distt. Raigad)
|
15.11.2006
|
18.
|
M/s. Bombay Industrial Corporation (Distt. Mumbai, Maharashtra)
|
19.06.2007
|
19.
|
M/s. Reliance Infocom Infrastructure Pvt. Ltd.
(Navi Mumbai, Maharashtra)
|
26.07.2007
|
20.
|
M/s. Pride Infrastructure Pvt. Ltd.
(Pune, Maharashtra)
|
25.10.2007
|
21.
|
M/s. Rajiv Gandhi IT Park Co-op Society Ltd.
(Distt. Aurangabad, Maharashtra)
|
30.10.2008
|
22.
|
M/s. Kirti Infrastructure Pvt. Ltd.
(Distt. Pune, Maharashtra)
|
27.02.2009
|
23.
|
M/s. Siddhivinayak Knowledge City Developers Pvt. Ltd. (District Pune, Maharashtra)
|
19.06.2007
|
24.
|
M/s. Jindal Photo Limited (Igatpuri Nasik, Maharashtra)
|
25.06.2007
|
25.
|
M/s. Dosti Enterprises (Thane, Maharashtra)
|
18.06.2007
|
26.
|
M/s. City Parks Pvt. Ltd.(Distt. Pune, Maharashtra)
|
06.11.2006
|
27.
|
M/s. Ferrani Hotels Pvt. Ltd. (Malad, Mumbai, Maharashtra)
|
30.07.2007
|
28.
|
M/s. NEPC India Ltd.
(Coimbatore District, Tamil Nadu)
|
08.05.2008
|
29.
|
M/s. Best and Crompton Engineering Ltd.
(Kancheepuram District, Tamil Nadu)
|
26.06.2008
|
30.
|
M/s. Emaar MGF Land Ltd.
(Comibatore District, Tamil Nadu)
|
26.02.2009
|
31.
|
M/s. GVK Perambalur SEZ Pvt. Ltd.
(Perambalur district, Tamil Nadu)
|
10.02.2009
|
32.
|
M/s. Kovai Hills Township Pvt. Ltd.
(Coimbatore, Tamil Nadu)
|
05.12.2007
|
33.
|
M/s. SAIL Salem SEZ Pvt. Ltd.
|
26.06.2008
|
34.
|
M/s. Tamil Nadu Industrial Development Corporation (TIDCO) (Kancheepuram, Tamil Nadu)
|
25.06.2007
|
35.
|
M/s. Anush Infrastructure Pvt. Ltd.
(Kancheepuram Distt., Tamil Nadu)
|
06.06.2006
|
|
|
|
|
Annexure-IV
List of in-principle approved SEZs cancelled
|
Sl. No.
|
Name of the Developer
|
Location
|
1.
|
M/s. Indian Steel Corporation Limited
|
District Bhuj, Gujarat
|
2.
|
M/s. Sri Kubera Infracon India Ltd.
|
Medak District, Andhra Pradesh
|
3.
|
M/s. Ozone SEZ Developers Pvt. Ltd.
|
Chikkaballapur, Karnataka
|
4.
|
M/s. Lepakshi Knowledge Hub Private Limited
|
Ananthapur District, Andhra Pradesh
|
5.
|
M/s. Reliable Smartcity Limited
|
Pachama (Abdullahpur) District, Madhya Pradesh
|
6.
|
M/s. RNB Infrastructure Private Limited.
|
Coimbatore, Tamil Nadu
|
7.
|
M/s. United Infrastructure Pvt. Ltd.
|
Indore District, Madhya Pradesh
|
8.
|
M/s. Tirunelveli Infrastructure Developers Private Limited.
|
Tirunelveli District, Tamil Nadu
|
9.
|
M/s. Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd.
|
Gwalior District, Madhya Pradesh
|
10.
|
M/s. Chowgule Ports & Infrastructure Pvt. Limited
|
District, Ratnagiri, Maharashtra
|
11.
|
M/s. Videocon Industrial Limited
|
Navi Mumbai Maharashtra
|
12.
|
M/s. Maharaja Multitrade Private Limited
|
District Nashik, Maharashtra
|
13.
|
M/s. Uttam Galva Steels Limited
|
District Raigad, Maharashtra
|
14.
|
M/s. Maharashtra Airport Development Company Limited
|
Nagpur, Maharashtra
|
15.
|
M/s. Supreme Petrochem Ltd
|
District Raigad, Maharashtra
|
16.
|
M/s. Plastene Infrastructure Limited
|
Dist. Kutch, Gujarat
|
17.
|
M/s. LMJ Werehousing Private Limited
|
Kandla Gujarat
|
18.
|
M/s. Coastal Ferrotech Limited
|
Haldia East Mednipur, West Bengal
|
The information was given by the Minister of State (Independent Charge) in the Ministry of Commerce & Industry Smt. Nirmala Sitharaman in a written reply in Lok Sabha today.