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    Suppose a taxpayer is having two business units within the same state/UT. One unit is in Special Economic Zone (SEZ) while the other is located outside the SEZ unit but within the same state. Is the taxpayer required to obtain separate GSTIN for these business units or a single GSTIN is sufficient for the purposes of GST law?

    Answered 05-Aug-2022

    In accordance with section 25(1) of the CGST Act, a taxpayer, having a SEZ unit or being a SEZ developer, shall be required to apply for a separate GSTIN for its SEZ unit distinct from the unit located outside the SEZ but within the same state or union territory.

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