Rule-making power allows Central Government to prescribe procedural, operational and governance rules for Special Economic Zones. The Central Government may, by notification, make rules under the Special Economic Zones Act to implement its provisions. Such rules may prescribe procedural and substantive matters including infrastructure and services in SEZs; procedures, forms and timelines for proposals, approvals, transfers and appeals; conditions for unit operations, exemptions and transfers of goods; requirements for Offshore Banking Units and International Financial Services Centres; single application and return formats; and governance, staffing, accounts, returns and reporting requirements for Authorities.