Does opening an export business from Special Economic Zone is worth full?

Saw mainly three benefits

1. Duty-free import, but they have not mentioned it is for real import e.g. USA to India or from SEZ of India to non SEZ of India
2. 100% Income Tax exemption on export income for SEZ units under Section 10AA, but Alternate Minimum Tax still applies so it is not 100% exemption.
3. There is no need for a license for import but licenses are renewed or taken annually or once in a 3 to 5 year so not a big benefit.
4. Supply of goods or services or both to a Special Economic Zone developer or a unit shall be treated as inter-State supply and shall be subject to levy of integrated tax

If I will conduct an export from a non-SEZ then also there will be No GST which comes under Zero Rated Supply and regarding Income tax that will be charged anyway using the AMT rule regardless if I conduct from SEZ or non-SEZ.

Regarding duty-free import, they have not mentioned that it is for real another country to India.

Please tell me if there are really worthful benefits or all show business