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SEZ Sunset Clause Report

The Indian SEZ Act, 2005 (the ‘SEZ Act’) heralded a new era in the country’s economic progress, by introducing a systematic plan to put India on the global manufacturing and export map. The primary aim of the SEZ Act was to create a more welcoming private investment environment, specifically for the purpose of addressing India’s trade imbalance by pushing outbound exports. This Act provided the necessary encouragement to industry, because it enabled the setting up of specially designated zones for export-oriented units, with single window clearance and tax incentives/concessions for the developers of such zones as well as units setting up their operations in SEZs. 

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