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Each SEZ unit requires a separate GST registration

Each SEZ unit requires a separate GST registration

Tuesday, April 4, 2017, 12:53 PM

The GST draft rules require each unit in a special economic zone (SEZ) to seek a separate registration under the new tax regime, for each of the states where a business operation is carried on and where GST liability arises. The draft registration rules released on April 1, now provide that a SEZ unit or SEZ developer shall make a separate application for registration.
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