(1) Any person ha,ving multiple business verticals v,.1thin a State or a Union territory, requiring a separate r'~gistration for any of its business verticals under sub-section
(2) of section 25 shall be granted separate registration in respect of each of the venicals subject to the following conditions, name}y:-
(a) s.uch person has more than one business vertical as defined in clause (18) of section 2;
(b) the business veh ical of a taxable person shall not be granted registration to pay tax under section 10 if any one of the other business verticals of the same pc!rson is paying tax under section 9;
(c) all separately refistered busi~ess verticals of such person shal.l pay tax t~der the Act on supply of goods or serv1ces or both made ro another registered busmess vertical of such person and issue a tax invoice for such supply.
Expfanwion.- For the ~urposes of clause (b), it is hereby clarified that where any business vertical of a registered person that has been granted a separate registration becomes ineligible to p~y tax under section 10, all other business verticals of me said p.erson shall become ine~igible to pay tax under the said section.
I 6 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
(2) A registered person eligible to obtain separate registration for business verticals may submit a separate application in 'FORM GST REG-01 in respect of each such vertical.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis muta~dis, apply to an application submitted under this rule.