TaxTMI 
TaxTMI 
Dear Experts
Please clarify:
1. If a registered person is supplying Business services and Renting services in Delhi, will it be covered under separate business verticals.
2. Is separate GST registration compulsory for separate business verticals?
Separate Business Verticals
09 Jan 2018 
5 Replies 
1474 Views Asked by
Separate business vertical registration may be granted subject to conditions, affecting composition eligibility and inter-vertical invoicing.
A person is generally granted a single GST registration in a State or Union territory, but may be granted separate registration for multiple business verticals where more than one business vertical exists. Conditions include that separately registered verticals cannot be on the composition scheme if any other vertical pays tax under the regular regime, inter-vertical supplies between registered verticals must be taxable and invoiced, and if one vertical becomes ineligible for composition, all become ineligible. (AI Summary)
A person is generally granted a single GST registration in a State or Union territory, but may be granted separate registration for multiple business verticals where more than one business vertical exists. Conditions include that separately registered verticals cannot be on the composition scheme if any other vertical pays tax under the regular regime, inter-vertical supplies between registered verticals must be taxable and invoiced, and if one vertical becomes ineligible for composition, all become ineligible. (AI Summary)