Separate registration for multiple business verticals within a State or a Union territory

Rule 4 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 4 – 4. Separate registration for multiple business verticals within a State or a Union territory (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions: (a) Such person has more than one business vertical as defined in clause (18) of section 2 ; (b) No business vertical of a taxable person shall be granted registration to pay tax under section 10 if any one of the other business verticals of the s

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