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    <title>Distinct Persons</title>
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    <description>Distinct Persons under GST means any entity with more than one registration, within one or across multiple States or Union Territories, is treated as a separate taxable person for each registration. Establishments in different States or Union Territories that obtain or require registration are regarded as establishments of distinct persons; branches or separate components with different registrations are treated as separate entities for GST purposes.</description>
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      <description>Distinct Persons under GST means any entity with more than one registration, within one or across multiple States or Union Territories, is treated as a separate taxable person for each registration. Establishments in different States or Union Territories that obtain or require registration are regarded as establishments of distinct persons; branches or separate components with different registrations are treated as separate entities for GST purposes.</description>
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