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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 registration requirement: SEZ units and developers must obtain distinct GST registration from their outside SEZ business.</h1> Amendment requires persons having a unit in a Special Economic Zone or being a Special Economic Zone developer to apply for a separate registration distinct from their place of business outside the SEZ in the same State or Union territory. It further provides that persons with multiple places of business in a State or Union territory may be granted separate registration for each place, subject to prescribed conditions.

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