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[Cites 0, Cited by 0] [Section 8(2)] [Section 8] [Entire Act]

Union of India - Subsection

Section 8(2)(iii) in The Integrated Goods and Services Tax Act, 2017

(iii)an establishment in a State or Union territory and any other establishment [OMIT] [omitted 'being a business vertical' by Act No. 32 of 2018, dated 29.8.2018.] registered within that State or Union territory, then such establishments shall be treated as establishments of distinct persons.