In addition to Seven Central Government Special Economic Zones (SEZs) and 11 State/Private Sector SEZs set-up prior to the enactment of the SEZs Act, 2005, formal approval has been accorded to 416 proposals out of which 330 SEZs have been notified.  Presently, a total of 202 SEZs are exporting. A list showing State/UT-wise distribution of operational SEZs is given below:-

State/UT-wise distribution of Operational SEZs (As on 31.07.2015)
States/UTs	Operational SEZs
Andhra Pradesh	19
Chandigarh	2
Chhattisgarh	1
Gujarat	18
Haryana	6
Karnataka	26
Kerala	15
Madhya Pradesh	2
Maharashtra	25
Odisha	2
Punjab	2
Rajasthan	4
Tamil Nadu	36
Telangana	26
Uttar Pradesh	11
West Bengal	7
GRAND TOTAL	202

The fiscal concessions and duty benefits allowed to Special Economic Zones (SEZs) are in-built into the SEZs Act, 2005 and Rules thereunder. The incentives and concessions available to SEZ Developers and Units include exemptions from income tax, customs/excise duties, central sales tax, service tax, VAT, etc. These fiscal concessions and duty benefits allowed to SEZs are in the nature of incentives to achieve the SEZ objectives. The revenue foregone on account of concessions availed by the SEZ Developers and Units under the provisions of sections 10AA and 80-LA of the Income Tax Act, 1961 as well as customs duty and excise duty availed during the last three years is as under:-

Sl. No.	Financial Year(s)	Revenue Foregone (Rs. in crore)
1	2012-13	23305.40
2	2013-14	27855.10
3	2014-15 (estimated)	26533.87

This information was given by the Minister of State (Independent Charge) in the Ministry of Commerce & Industry Smt. Nirmala Sitharaman in a written reply in Rajya Sabha today.

Fiscal concessions for SEZs generate significant revenue foregone, reflecting exemptions under SEZ Act and income tax provisions. The statutory framework in the SEZ Act and Rules provides built in fiscal concessions and duty benefits to SEZ Developers and Units - including exemptions from income tax, customs and excise duties, central sales tax, service tax and VAT - and the revenue impact of these incentives is reported as revenue foregone under applicable income tax provisions and duty exemptions for recent financial years.