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Registration in gst
We have two units, one in sez and one in dta, we need 2 registrations or One? currently there are different tin numbers and ecc but pan and iec are common.
Section 25(2) says multiple business verticals MAY be granted separate registration, subject to conditions as may be prescribed.
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According to section 7(5) of the IGST act supply of goods by or to a special economic zone unit is considered to be in the course of inter state supply. So unit in DTA and SEZ will be considered as two distinct persons liable to be registered separately.
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