Separate registration requirement for SEZ unit or developer incorporated in the Act itself in section 25.

Separate registration requirement for SEZ unit or developer incorporated in the Act itself in section 25.

Separate registration requirement for SEZ unit or developer incorporated in the Act itself in section 25. Earlier reference to requirement of separate business verticals for separate registration removed; Definition of Business Vertical in section 2(18) has been omitted. Corresponding Changes made in the CGST Rules. Conditions for separate registration specified in Rule 11 of the CGST Rules, 2017.

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