Section 11(1) in Kerala Goods and Services Tax Rules, 2017
(1)Any person having multiple business verticals within the State, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-(a)such person has more than one business vertical as defined in clause (18) of section 2;(b)the business vertical of a taxable person shall not be granted registration to pay tax under section 10 if any one of the other business verticals of the same person is paying tax under section 9;(c)all separately registered business verticals of such person shall pay tax under the Ordinance on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply.Explanation. - For the purposes of clause (b), it is hereby clarified that where any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section.
