Construction & Hotel Business

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harshit darji (Querist)
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15 June 2020 There is one query.
There are one proprietory firm(name of firm :- pramukh construction) who construct the government dams and canal.There are GSTN number in gujarat.
Now he want open hotel and want to take GSTN number. so could he get another GSTN parellel number on the name of pramukh foods ?

Spurto Consultancy Services

Spurto Consultancy Services (Expert)
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15 June 2020 Yes, a person can take more than 1 GST registration in a state if there is change in business vertical.

Business vertical under GST means:
As per Section 18 of CGST Act, 2017 “business vertical” means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals.

Explanation.––For the purposes of this clause, factors that should be considered in determining whether goods or services are related include––
a) the nature of the goods or services;
b) the nature of the production processes;
c) the type or class of customers for the goods or services;
d) the methods used to distribute the goods or supply of services; and
e) the nature of regulatory environment (wherever applicable), including banking, insurance, or public utilities;

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