Yes, Section 25 of CGST Act provides a dealer an option to obtain separate GST Registration for each of the business vertical of a person in a state/UT and in this case such entities would be taxed on aggregate revenue of all the business verticals. However, one can have one GST number for two or more businesses in a single state.
Practically, assessees would avoid taking separate registration as it will increase the administrative cost of the organisation.
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