They do not have to pay taxes for an initial period of five years
Government has allowed flexibility in labour laws
They do not have to pay taxes for a long period
They have world class facilities
Normal labour laws are applicable to SEZs, which are enforced by the respective State Governments. The State Governments have been requested to simplify the procedures/returns and for introduction of a single window clearance mechanism by delegating appropriate powers to Development Commissioners of SEZs.