<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">1) Yes. Under GST, every entity shall take GST registration in each State from which it makes taxable supplies. However, a single registration can be taken for all your SEZ units within a State, whether located in one SEZ or more than one SEZ.</span></span><br />
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<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">2) A person having unit(s) in a Special Economic Zone as well as outside the SEZ in a State shall make a separate application for registration for SEZ unit(s)as a business vertical distinct from his other units located outside the Special Economic Zone in that State (Refer Rule 8(1) of CGST Rules, 2017).</span></span></p>