Rule 7 of SEZ Rules, 2006 provides for the details to be furnished for issue of
notification for declaration of an area as Special Economic Zone (1) The Developer shall
furnish to the Central Government, particulars required under Sub-section (1) of Section 4
with regard to the area referred to in Sub-section (2) or Sub-section (4) of Section 3,
(hereinafter referred to as identified area), with a certificate from the concerned State
Government or its authorized agency stating that the developer(s) have legal possession and
irrevocable rights to develop the said area as SEZ and that the said area is free from all
encumbrances:
Against the above requirement, the Developer has to submit the following require
documents for notification of their SEZ in compliance to the checklist prescribed by
Department of Commerce vide OM No. F.1/5/2016-SEZ dated 14.7.2016, for full area
Notification, the following documents are forwarded herewith:
1) State Government’s Recommendation
2) Inspection Report in prescribed format
3) Developer’s Certificate counter signed by DC
4) Legal Possession Certificate from revenue authorities
5) Non encumbrance certificate from revenue authorities
6) Land details of area to be notified duly certified by revenue authorities
7) Coloured Map clearing indicating survey numbers and duly certified by revenue
authorities
8) Copy of Registered sale Deeds for entire land.

An SEZ may be established either jointly or severally by the Central Government, State
Government, or any person for manufacture of goods or rendering services or for both or as
a Free Trade and Warehousing Zone. Any person, who intends to set up an SEZ make a
proposal to the State Government concerned for the purpose of setting up the SEZ after
identifying area for the same OR he may make a proposal directly to the Board for the
purpose of setting up the SEZ. The decision of the Board is then communicated to the
Central Government based on which the Developer is granted a letter of approval on such
terms and conditions and obligations and entitlements as may be approved by the Board.
Every Proposal shall be submitted in the prescribed form (Form A) alongwith
required documents as prescribed in the application to the concerned Development
Commissioner as specified in Annexure-III, who, within a period of fifteen days, shall
forward it to the Board with his inspection report, State Government’s recommendation and
other details specified under Rule 7 for necessary consideration and approval of Board.

Any person, who intends to set up a Unit for carrying on the authorized operations in an
SEZ may submit a proposal to the Development Commissioner concerned in the prescribed
form who shall in turn place the same before the Unit Approval Committee. Upon approval
of the Committee, a letter of approval is granted for carrying out authorized operations in an
SEZ.

•  Exemption from customs/excise duties for development of SEZs for authorized
  operations approved by the BOA.
• Exemption from Service Tax (Section 7, 26 and Second Schedule of the SEZ Act).
•  Supplies to SEZ are zero rated under IGST Act, 2017

Yes. Foreign Companies are allowed to setup SEZs. FDI upto 100% is allowed through the automatic route for allmanufacturing activities in Special Economic Zones (SEZs).The cases not coveredbyautomaticrouteare considered anddecided upon by the Boardof Approval.

• SEZ units have to chieve positive net foreign exchange earnings as per the calculation
  provided under Rule 53 of SEZ Rules, 2006.
• SEZ units have to generate Employment.
• SEZ Units have to execute a Legal Undertaking with the Development Commissioner.
• The units have to submit Annual Performance Reports in the prescribed format, duly
  certified by a Chartered Accountant.
• The units are also to execute a bond with the Zone Customs for their operation in the
  SEZ.