WORLD TRADE  
ORGANIZATION  G/SCM/Q2/IND/16 
6 April 2011 
 (11-1734) 
Committee on Subsidies 
and Countervailing Measures Original:   English 
 
 
 
SUBSIDIES 
 
Replies to Questions from the UNITED STATES1 Regarding  
The New and Full Notification of INDIA2 
 The following communication, dated 4 April 2011, has been received from the Permanent 
Mission of India. 
 
_______________ 
 
 Question 1 
 
 Please confirm that the submission in questio n contains a full notification of all specific 
subsidies provided at the central level by the Government of India for the years identified.   When does the Government of India expect to  provide a full notification of all relevant 
programmes provided at the sub-central level for these years? 
 
Reply
 
  The notifications cover preferential tax exem ptions to certain enterprises. The Central 
Government is in consultation w ith various Ministries/Departments  to identify the programmes which 
may require to be notified.    The Central Government is also consulting St ate Governments to obtain details of their 
programmes which may qualify as subsidies within the meaning of ASCM.   
Preferential Tax Policies for Certain Enterprises
 
 Question 1   Could the Government of India please iden tify the names and locations of the FTZs, 
SEZs and EPZs across India in which these in centives are available? Are there any FTZs, SEZs 
and EPZs within India in which these incentives are not available?   Are there any other incentives (tax-related or  otherwise) available in these FTZs, SEZs, 
or EPZs? Please identify each additional type of incentive and, to the extent it meets the criteria 
for a subsidy, provide all the required informatio n under the notification provision of Article 25 
of the Subsidies Agreement. 
 
                                                     
 
1 G/SCM/Q2/IND/15 
2 G/SCM/N/IND/155 G/SCM/Q2/IND/16 
Page 2  
  Reply
 
 
 List of SEZs is attached. The incentives are uniformly available irrespective of location. 
  Other facilities offered to the units  in SEZs include the following:- 
 
 Duty free import/domestic procurement of goods  for development, operation and maintenance 
of SEZ units.   External commercial borrowing by SEZ units up to US$ 500 million in a year without any maturity restriction through recognized banking channels. 
 
 Exemption from Central Sales Tax.   Exemption from Service Tax. 
 
Question 2 
  To the extent the tax incentives identified  relate to central-government taxes within 
India, please explain what relationship these tax pr ovisions have to sub-central taxes applicable 
in the regions in which these zones are located. For example, are there states within India that 
provide deductions or exemptions to state-level taxes for enterprises that qualify for the central-
level tax incentives?  
Reply
 
  Income Tax Act under which certain exempti ons are granted is a Central Act and is 
administered by the Central Government. The State governments have no jurisdiction over grant of 
any exemption under this Act.  
 
Question 3    Please provide general information on the ty pes of industrial sectors that are located in 
these zones and that are eligible for these tax incentives. Do textiles and apparel companies 
benefit from any of these programmes? Are there any industries or sectors excluded from 
eligibility to locate in these zones and/ or from utilizing these tax incentives? 
 
Reply
 
 
 All industrial sectors including textile and a pparel are eligible for exemptions/incentives. 
 
Question 4 
 
 What is the total amount of benefits provided under each of the three programmes? 
 
Reply  
 
 The total amount of benefit is not available.  G/SCM/Q2/IND/16 
 Page 3 
 
 
   
List of functional SEZs  
Sl. 
No. Name of the SEZ Location Type 
1 Kandla Special Economic Zone Kandla, Gujarat Multi product 
2 SEEPZ Special Economic Zone Mumbai, 
Maharashtra Multi product 
3 Noida Special Economic Zone Uttar Pradesh Multi product 
4 MEPZ Special Economic Zone Chennai, Tamil Nadu Multi product 
5 Cochin Special Economic Zone Cochin, Kerala Multi product 
6 Falta Special Economic Zone Falta, West Bengal Multi product 
7 Visakhapatnam SEZ Vishakhapatnam, 
Andhra Pradesh Multi product 
 
 
State Govt./Private Special Economic Zones established prior to SEZ Act  
 
Sl. No. Name of the SEZ 
Location Type 
8 Surat Special Economic Zone Surat, Gujarat Multi product 
9 Manikanchan SEZ, W. Bengal Kolkatta, West 
Bengal Gems and Jewellery 
10 Jaipur SEZ Jaipur, Rajasthan Gems and Jewellery 
11 Indore SEZ Sector-3, Pithampur 
Distt. Dhar (MP) Multi product 
12 Jodhpur SEZ Jodhpur, Rajasthan Handicrafts 
13 Mahindra City SEZ (Auto 
ancillary), T. Nadu Tamil Nadu Auto 
14 Mahindra City SEZ (Textiles), 
Tamil Nadu Tamil Nadu Apparel and fashion 
accessories 
15 Nokia SEZ Sriperumbudur, 
Tamil Nadu Telecom equipments / 
R&D services 
16 Moradabad SEZ Moradabad, UP Handicrafts 
17 Surat Apparel Park Su rat, Gujarat Apparel G/SCM/Q2/IND/16 
Page 4  
   
SEZs notified under the SEZ Act, 2005
 
 
Sl. 
No. Name of the SEZ Location Type 
   
 Andhra Pradesh   
18 APIIC Ltd, Jedcharla Pollepally Village, 
Jedcharla Mandal Pharma 
19 APIIC Atchutapuram 
Visakhapatnam Multi product 
20 Brandix India Apparel City 
Private Ltd. Achutapuram, 
Visakhapatnam Textile 
21 Ramky Pharma Cit Pvt. Ltd. Mandal, 
Visakhapatnam Pharmaceuticals 
22 Hyderabad Gems SEZ Ltd. Ranga Reddy 
District, Hyderabad, 
Andhra Pradesh Gems and Jewellery 
23 Divi’s Laboratories Limited Chippada Village, 
Visakhapatnam, 
Andhra Pradesh Pharmaceuticals 
24 Apache SEZ Development India 
Private Limited Mandal Tada, 
Nellore District, 
Andhra Pradesh Footwear 
25 Parry Infrastructure Company 
Pvivatre Limited Kakinada, Andhra 
Paredsh Food Processing 
26 Sri City Pvt. Ltd.  Gollavaripalem, 
Andhra Pradesh Multi Product 
27 Vivo Bio Tech Ltd. Medak Dist Medak District, 
Andhra Pradesh Bio-technology 
28 APIIC, Naidupeta Nellore, A.P. Multi product 
29 APIIC Maddipadu and 
Korispadu, 
Prakasham A.P. Building Products 
30 GMR Hyderabad International 
Airport Limted  Village Mamidipally, 
District Ranga Reddy, Andhra Pradesh Aviation   G/SCM/Q2/IND/16 
 Page 5 
 
 
   
Sl. 
No. Name of the SEZ Location  
   
  Gujarat   
31 Essar Hazira SEZ Limited Village Hazira, 
Taluka Choryasi, 
Gujarat Engineering Products 
32 Mundra Port & Special 
Economic Zone Gujarat Multi Product 
33 Synefra Engg. & comst.Ltd. 
(Suzlon Infrastructure Limited)  Vadodara Hi-tech Engineering 
products and related services 
34 Gujarat Industrial Development 
Corporation (Apparel)(GIDC) Ahmedabad, Gujarat Apparel 
35 Reliance Jamnagar Infrastructure 
Ltd. Jamnagar Multi Product 
36 Zydus Infrastrucutre Pvt. Ltd. Sanand, Ahmedabad Pharmaceutical 
37 Dahej SEZ Ltd. Dahej Multi Product 
38 Euro Multivision Pvt. Ltd. Vill shikra, Tal 
Bhachau Conventional Energy 
   
  Karnataka   
39 Biocon Limited. Anekal Taluk, 
Banglore, Karnataka Biotechnology 
40 KIADB (textile) Hasan, Karnataka Textile 
41 Quest SEZ Development Private 
Limited Belgaum District, 
Karnataka Precision Engineering 
Product 
42 Synefra Eng. & Const. (Suzlon 
Infrastructure Limited) Udupi Taluk, 
Karnataka Hi-tech engineering 
products and related 
services 
43 KIADB (Food) Samudravalli, 
Sankalapura Food Processing 
   
  Maharashtra   
44 Serum Bio-pharma Park  Pune, Maharashtra Pharmaceuticals  & 
Biotechnology 
45 Maharashtra Airport Dev. 
Corporation Mihan, Nagpur, 
Maharashtra Multi Product 
46 Magarpatta Township 
Development and Construction 
Company Ltd. Pune, Maharashtra EH&S incl. information 
technology enabled 
47 MIDC, Aurangabad District Aurangabad, 
Maharashtra Engineering & 
Electronics 
48 Wardha Power Company Pvt. 
Ltd. District- Chandrapur, 
Maharashtra Power sector G/SCM/Q2/IND/16 
Page 6  
   
Sl. 
No. Name of the SEZ Location  
   
  Tamil Nadu   
49 Flextronics Technologies (India) 
Private Limited Sriperumbudur, 
Kancheepuram, Tamil Nadu Electronics Hardware 
and related services  
50 SIPCOT Sriperumbudur, 
Tamil Nade Electronics of Telecom 
hardware and support services including trading and logistic 
activities 
51 SIPCOT Oragadam Electronic Hardware 
52 SIPCOT Gangai Kondan, 
tirunelveli Transport equipments 
53 SIPCOT Perundurai Engineering 
54 Synfera construction Ltd. 
(Suzlon Infrastrucutre Ltd.) Coimbatore Hi-tech engineering 
sector 
55 Cheyyar SEZ Cheeyar Footwear 
   
 Uttar Pradesh   
56 Moser Baer SEZ, Greater Noida Greater Noida Non-conventional 
Energy including solar energy equipments / cell 
  
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