GST REGN - two GST NO

can we apply two Gst no. under same pan and same address for Local sale and export sale of same item?
It will be easy to claim Input gst under Export refund.
Replies (3)
Yes you can take separate registrations for one pan in the same state subject to certain conditions.
okay. one more query, export of Salt and local sale of soya oil - then can we apply separate GST NO.?

You can apply for separate registration number regardless of type of business. The concept of business vertical has been discontinued in GST. 

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