Experts said that states have for far too long used land and tax benefits to attract investments, but with the introduction of GST, very few states can offer substantial state GST benefits to attract investments. “Investment attractiveness will largely be driven through the perception of governance, utility cost, logistics cost, and quality of social infrastructure. Current ease of doing business indices really don’t capture these," said Nilaya Varma, co-founder and chief executive officer, Primus Partners, a consulting firm.