Whether SEZ unit located in a State requires a separate registration under GST

1. The SEZ unit located in a State is treated as a business vertical distinct from other units located in the State outside the SEZ [first proviso to Rule 8 of
   the CGST Rules, 2017 read with Section 25 of the CGST Act, 2017].
2. Hence, separate registration is required to be obtained for the unit located in SEZ.

(FAQ 6: DRUGS AND PHARMACEUTICALS)