Section 13 - Amendment of section 25. - Central Goods and Services Tax (Amendment) Act, 2018

Amendment of section 25 . 13 . In section 25 of the principal Act, (a) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely: Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State or Union territory. ; (b) in sub-section (2), for the proviso, the following proviso shall be substituted, namely: Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. .