खालीलपैकी कोणती सुविधा विशेष आर्थिक क्षेत्रासाठी लागू होत नाही? (a) सेझमधील उद्योगांना वस्तू व सेवाकरातून सवलत. (b) सेझमधील उद्योगांना पहिली पाच वर्षे निर्यात उत्पन्नावर 100% कर सवलत. (c) सेझ उद्योगातील विकासासाठी लागणाऱ्या वस्तुंच्या आयातीवर प्रशुल्क सवलत. (d) जाहिरात, विपणन व वाहतूकीसाठी 100% सवलत. पर्यायी उत्तरे :

The correct answer is Option C (Only (d)).

Key Points:
• Special Economic Zones (SEZs) in India are governed by the SEZ Act of 2005 to promote exports, attract foreign investment, and provide a hassle-free operational environment.
• Standard SEZ incentives include duty-free import of capital goods/raw materials (c), tax holidays on export income under Income Tax provisions (b), and indirect tax exemptions (GST/customs) for authorized operations (a).
• However, 100% exemption for advertising, marketing, and domestic transportation expenses (d) is *not* a statutory incentive provided under SEZ schemes. Such operational marketing costs are standard business expenses and do not qualify for special government tax write-offs or exemptions.
• Therefore, statement (d) represents the facility that is not applicable, making option (3) correct.
• Key Takeaway: SEZ incentives include duty-free imports and tax holidays, but not 100% exemptions on marketing and transportation.