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<h1>Amendment to Section 25 mandates separate GST registration for SEZ units and developers, and multiple business locations.</h1> Section 25 of the Central Goods and Services Tax (Amendment) Act, 2018, is amended to require that individuals with a unit in a Special Economic Zone (SEZ) or those who are SEZ developers must apply for a separate registration distinct from their business outside the SEZ in the same State or Union territory. Additionally, individuals with multiple business locations in a State or Union territory can obtain separate registrations for each location, subject to prescribed conditions.