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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Separate registrations for business verticals require eligibility conditions and mandate inter vertical taxation and invoicing within the State.</h1> Separate registrations for multiple business verticals within a State require a separate registration for each defined vertical, subject to the condition that no vertical may be on the composition scheme if any other vertical is on the regular scheme; ineligibility of one vertical for the composition scheme renders all verticals ineligible. Separately registered verticals must pay tax on supplies to other verticals and issue tax invoices. Eligible persons must file separate applications in the prescribed form and verification and grant procedures apply mutatis mutandis.

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