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13. In section 25 of the principal Act,

(a) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely:

"Provided further that a person having a unit, as defined in the Special 28 of 2005.Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State or Union territory.";

(b) in sub-section (2), for the proviso, the following proviso shall be substituted,namely:

"Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.".

Central Goods and Services Tax (Amendment) Act, 2018 Back

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