• Fiscal incentives and tax holidays
  • Duty-free on import/domestic procurement of goods for development, operation, and maintenance of units
  • 100% income tax exemption on export income for SEZ units under Section 10AA of the Income Tax Act for first 5 years, 50% for next 5 years thereafter, and 50% of the ploughed back export profit for next 5 years
  • 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 and service tax
  • Single window clearance for central and state-level approvals
  • Exemption from state sales tax and other levies as extended by the respective state governments