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infrastructure facilities in the SEZs. Whereas the financial and non-financial incentives are
        concern, only various industries have different opinion that incentives should be given in
        different slabs with priority and administered with given objectives across the industries
        but  rest  of  the  variables  like  ownership  of  SEZs,  size  of  SEZs  and  manufacturing  and
        service  SEZs  have  similar  opinion  that  whatever  incentives  are  available  uniformly  are
        important components and it should be continued in SEZ units.

        Key words: Export, Infrastructure, Incentives, Special Economic Zones, Gujarat.



























































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