opensansad/lok-sabha-qa huggingface dataset:
Lok Sabha Question No. 1892 (UNSTARRED), answered on 2017-12-29
Subject: Money Laundering
Ministry: FINANCE
Asked by: RAMCHARAN BOHARA

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE LOK SABHA UNSTARRED QUESTION NO.1892

## TO BE ANSWERED ON FRIDAY, THE 29 TH  DECEMBER, 2017

PAUSHA 8, 1939 ( SAKA )

## MONEY LAUNDERING

## 1892. SHRI RAM CHARAN BOHRA:

## Will the Minister of FINANCE be pleased to state:

( a) whether the Government has taken any action against individuals/Indian Companies who deposited black money in foreign banks and taken loans from Public Sector Banks (PSBs) which have turned into Non Performing Assets;

- (b) if so, the details thereof; and

(c) the action plan formulated by the Government to ensure that such deposit money of PSBs does not reach the money laundering market?

## ANSWER MINISTER OF STATE FOR FINANCE (SHRI SHIV PRATAP SHUKLA)

(a) to (c): The Income-tax Department takes appropriate actions in suitable cases against the individuals/  companies  depositing  black  money  in  foreign  banks.  These  actions  include searches,  surveys,  assessment  of  income,  levy  of  tax,  penalty  and  filing  of  prosecution complaints before criminal courts, whichever is applicable as per direct tax laws.

Such actions, inter-alia , included action taken by the Income tax Department against certain Indians holding bank accounts in HSBC bank in Switzerland, regarding whom, the information was  obtained  from  the  Government  of  France  under  the  Double  Taxation  Avoidance Convention (DTAC) between India and France in 2011. As an outcome of investigation in these cases, undisclosed income of about Rs.8448 crore has been brought to tax on account of deposits made in unreported foreign bank accounts in 412 cases. Tax demand of about Rs 5447 crore has been raised in such cases, which includes demand in protective assessments. Further, concealment  penalty  of  about  Rs.1290  crore  has  been  levied.  So  far,  199  prosecution complaints have been filed.

Disclosure of information in respect of specific individuals / companies is prohibited except as provided under Section 138 of the Income-tax Act, 1961.

The Government has taken various legislative, administrative and strategic steps to ensure that suspicious deposits in banks are not subject to money laundering.

********
Lok Sabha Question No. 1890 (UNSTARRED), answered on 2017-12-29
Subject: Asthma among Children
Ministry: HEALTH AND FAMILY WELFARE
Asked by: RANJANBEN BHATT

## GOVERNMENT OF INDIA MINISTRY OF HEALTH AND FAMILY WELFARE DEPARTMENT OF HEALTH AND FAMILY WELFARE

LOK SABHA UNSTARRED QUESTION NO. 1890 TO BE ANSWERED ON   29 TH DECEMBER, 2017

## ASTHMA AMONG CHILDRE N

## 1890. SHRIMATI RANJANBEN BHATT:

Will the Minister of HEALTH AND FAMILY WELFARE be pleased to state:

- (a) whether the problem of Asthma is increasing especially among children in various pa the country;
- (b) if so, the details thereof;
- (c) whether the Government is considering to take necessary steps to check this problem; and
- (d) if so, the details thereof?

## ANSWER THE MINISTER OF STATE IN THE MINISTRY OF HEALTH AND FAMILY WELFARE ( SMT. ANUPRIYA PATEL )

- (a)  &  (b) There is  a  slight  increase  in  the  cases  of  the Acute Respiratory  Infection (ARI) as reported by the Central Bureau of Health Intelligence (CBHI) . No separate data is available for Asthma and for children. The details of the cases r ported due to ARI duringlast three years and current year are as follows:
- (c) & (d) : Government of India has taken following steps to tackle the problem of ARI:
1. Government  has  taken variousmeasures  to control  environmental  pollution  including tightening  of  vehicular  and  industrial  norms,  promotion  of  cleaner  technolog strengthening of network of air quality monitoring stations, pro moting public awareness etc.
2. Under the Integrated Disea se Surveillance Programme, the D istricts and States have been strengthened by providing manpower, training of identified Rapid Response Team (RRT members  for  outbreak  investigations,  strengthening  of  laboratories  for  detecti epidemicprone diseases including acute respiratory infections.
3. Under Reproductive and Child Health Programme, prevention and treatment of acute respiratory infection including pneumonia is being addressed on priority basis.

| Year         |    Cases |
|--------------|----------|
| 2014         | 34835743 |
| 2015         | 37485713 |
| 2016 (Prov.) | 40303141 |
| 2017 (Prov.) | 27956445 |

………………………
Lok Sabha Question No. 1887 (UNSTARRED), answered on 2017-12-29
Subject: Gestational Diabetes Mellitus
Ministry: HEALTH AND FAMILY WELFARE
Asked by: RAJESHBHAI NARANBHAI CHUDASAMA

## GOVERNMENT OF INDIA MINISTRY OF HEALTH AND FAMILY WELFARE DEPARTMENT OF HEALTH AND FAMILY WELFARE

LOK SABHA UNSTARRED QUESTION NO. 1887 TO BE ANSWERED ON   29 TH DECEMBER, 2017

## GESTATIONAL DIABETES MELLITUS

## 1887. SHRI RAJESHBHAI CHUDASAMA:

Will the Minister of HEALTH AND FAMILY WELFARE be pleased to state:

- (a) whether it is a fact that half of all women with Gestational Diabetes Mellitus (GDM) rural areas with scarce healthcare;
- (b) whether it is also a fact that there are only 1, 000 diabetologists in the country, if so, the step taken by the Government in this regard;
- (c) whether it is also a fact that more trained professionals for gestational diabetes needed; and
- (d) if so, the steps taken by the Government in this regard?

## ANSWER

## THE MINISTER OF STATE IN THE MINISTRY OF HEALTH AND FAMILY WELFARE (SHRI ASHWINI KUMAR CHOUBEY)

(a) : National level data on the prevalence of gestational diabetes in women is not ava However,  Indian  Council  of  Medical  Research  (ICMR)  has  informed  that  as  per  studie conducted  in  rural  areas  of      Jammu,  Tamil  Nadu,  Maharashtra  and  Haryana,  the  range prevalence of Gestational Diabetes Mellitus (GDM) varies from 6.7% to 13.9%.

- (b) to (d) : Data regarding number of Diabetologists in the country is not maintained centra

To  improve  the  detection  of  Gestational  Diabetes  Mellitus  in  Pregnant  women Government of India has released the Guidelines on Diagnosis and Management of Gestatio nal diabetes mellitus (GDM) in pregnant women in November 2014.As per the guidelines, GDM testing has been included in the essential ante natal care package for all pregnant women.

As  per  the  guidelines,  a  3  day  training  is  organized  at  the  district  level, for  the  Staff Nurses,  Auxiliary  Nurse  Midwives,  Medical  officers  and  Obstetrician  &  Gynaecologis (SNs/ANMs/MOs/ObGyn) and the training is done for all public health facilities in the d from the Medical College level to the sub - centre level.

Inform ation Education and Communication (IEC)  module is included in the training health  workers  for  imparting  counselling  to  pregnant  women  which  includes  importance healthy lifestyle including diet in preventing diabetes and Do's and Don'ts for managemen t of GDM.

……………..
Lok Sabha Question No. 1886 (UNSTARRED), answered on 2017-12-29
Subject: Deficit of Andhra Pradesh
Ministry: FINANCE
Asked by: YERRAM VENKATA SUBBAREDDY

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE

## LOK SABHA UNSTARRED QUESTION NO. 1886

TO BE ANSWERED ON Friday, December 29, 2017/Pausha 08, 1939 (Saka)

1886. SHRI Y.V. SUBBA REDDY: Will the Minister of FINANCE be pleased to state:

- (a) whether Union Government in Andhra Pradesh Reorganisation Act, 2014 had assured to overcome the deficit budget that Andhra Pradesh State has been reeling under and if so, the details thereof;
- (b) whether  the  State  Government  in  spite  of  Union  Government  allocation  of  funds  is facing acute financial crises and if so, the details thereof;
- (c) whether the State Government of Andhra Pradesh had made any request for granting deficit budget for last four years;
- (d) if so, the details thereof, year-wise and if not, the reasons therefor?

## ANSWER

## MINISTER OF STATE IN MINISTRY OF FINANCE (SHRI P. RADHAKRISHNAN)

(a)  to  (d):  The  Central  Government  under  purview  of  Andhra  Pradesh  Reorganisation  Act, 2014  and  having  regard  to  the  resources  available  with  the  successor  State  of  Andhra Pradesh  have  provided  an  amount  of  Rs.  3980  crore  against  identified  resource  gap  of Rs.4118 crore for the year 2014-15 as 'special assistance' to the State to address the issue of the resources, deficit budget etc.. In addition, revenue deficit grant of Rs.14,862 crore has so far been provided to the State of Andhra Pradesh against the Post Devolution Revenue Deficit Grant (PDRDG) of  Rs.22,212 crore as recommended by 14 th Finance Commission for the  award  period  (2015-20).  This  includes  releases  of  Rs.6,609  crore  (2015-16),  Rs.4,930 crore (2016-17), Rs.3,323 crore (2017-18).

As can be seen from the fiscal indicators of the State - fiscal deficit as % of GSDP (3.94 in 2014-15 to 3.0 in 2017-18-RE) and Own Tax Revenue as % of GSDP (5.67 in 2014-15 to  7.0  in  2017-18-RE),  the  successor  State  of  Andhra  Pradesh  is  on  the  path  of  fiscal consolidation as also envisaged by 14 th Finance Commission.

*****
Lok Sabha Question No. 1884 (UNSTARRED), answered on 2017-12-29
Subject: High Risk Category of Taxpayers
Ministry: FINANCE
Asked by: K. GOPAL

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA

## UNSTARRED QUESTION NO.1884

TO BE ANSWERED ON FRIDAY, THE 29 TH  DECEMBER, 2017

PAUSHA 8, 1939 ( SAKA )

## HIGH RISK CATEGORY OF TAXPAYERS

1884:   DR. K. GOPAL:

Will the Minister of FINANCE be pleased to state:

- (a) whether the Government proposes to undertake action against the persons in the high  risk  category  which  has  around  1lakh  persons  with  the  amount  of  deposits involved estimated to be around 1.72 lakh crore;
- (b) if so, the details thereof;
- (c)  whether  the  medium  risk  category  has  the  highest  number  of  taxpayers  under scanner at 7.54 lakh persons, while 5.95 lakh persons are in low risk category and 3.41 lakh persons are in very low risk category; and
- (d) if so, the details thereof?

## ANSWER MINISTER OF STATE FOR FINANCE (SHRI SHIV PRATAP SHUKLA)

- (a)  to  (d): The Government has taken action against persons who, prima facie, made suspicious cash deposits post- demonetization.

However, the risk categories are dynamic and subject to change with receipt of new data including the data in the Income-tax Returns filed or submission of response or any other relevant input.

The initial risk assessment of the taxpayers was based on preliminary assessment of the post-demonetization cash deposit data in the context of taxpayer's profile, as the due date for filing of returns for assessment year 2017-18 (relevant to financial year 2016-17) was not over and therefore returns were not available.

After the expiry of due date for filing of returns, which was 30th November 2017 for assessment year 2017-18, notices under section 142(1) of the Income-tax Act, 1961 were issued to the non-return filers having large cash deposits.

Where return of income has been filed, preliminary risk assessment is done taking into account, inter alia, the following aspects:

- Whether taxpayer mentioned the bank  account in the Income Tax Return.
- Whether  taxpayer  has  broadly  considered  the  cash  deposits  while  computing income and paying taxes.
- Whether the explanation of source of cash deposit submitted by the taxpayer is in line with the taxpayer profile.

The dynamic risk management strategy selects high risk cases including those in which returns of income are not filed even after statutory notice, for further investigation/scrutiny and other statutory processes.

Appropriate action against tax evasion is an ongoing process. Such actions under direct taxes include searches, surveys, assessment of income, levy of tax, penalty and filing of prosecution complaints before criminal courts, wherever applicable.

********
Lok Sabha Question No. 1882 (UNSTARRED), answered on 2017-12-29
Subject: Construction of Amaravati Capital
Ministry: ENVIRONMENT,  FORESTS AND CLIMATE CHANGE
Asked by: J.C. DIVAKAR REDDY, GEETHA KOTHAPALLI

## GOVERNMENT OF INDIA

## MINISTRY OF ENVIRONMENT, FOREST AND CLIMATE CHANGE

## LOK SABHA UNSTARRED QUESTION NO. 1882

TO BE ANSWERED ON 29.12.2017

## Construction of Amaravati Capital

## 1882.     SHRI J.C. DIVAKAR REDDY: SHRIMATI KOTHAPALLI GEETHA:

Will the Minister of ENVIRONMENT, FOREST AND CLIMATE CHANGE be pleased to state:

- (a) whether the National Green Tribunal has given its nod to go ahead with construction of Amaravati Capital for Andhra Pradesh and set some conditions for the same;
- (b) if  so,  the  details  thereof  along  with  other  projects  pertaining  to  Amaravati  so  far  and pending issues with Union Government along with the reasons for the pendency;
- (c) whether the State Government is taking steps to convert municipal waste to compost or bio-methane in the same locality; and
- (d) if so, the details thereof and financial assistance being given to the State Government of Andhra Pradesh for this purpose and if not, the reasons therefor?

## ANSWER

## MINISTER  OF  STATE  IN  THE  MINISTRY  OF  ENVIRONMENT,  FOREST  AND CLIMATE CHANGE (DR. MAHESH SHARMA)

(a) to (d) The State Environment Impact Assessment Authority, Andhra Pradesh has granted environmental clearance to the project 'Establishment of Greenfield Capital City Amaravati' in Thulluru, Tadepalli and Mangalagiri Mandals of Guntur District in favour of M/s Andhra Pradesh Capital Region Development Authority (APCRDA&CA), Hyderabad on 9 th October, 2015  in  terms  of  the  Environment  Impact  Assessment  Notification,  2006  under  the Environment (Protection) Act, 1986. The environmental clearance has been granted by the SEIAA,  Andhra  Pradesh  with  89  environmental  conditions  and  safeguards  under  different heads like water environment, air environment, solid waste management, ecology, resettlement  and  rehabilitation,  disaster  management,  environmental  management  during construction  phase  as  well  as  operation  phase  along  with  environment  monitoring  system. Further, Hon'ble National Green Tribunal vide its Order dated 17.11.2017 in the matter of PandalaneniSrimannarayana and AnthatiKamalakar Vs State of Andhra and others declining to set aside the environmental clearance dated 9 th October, 2015, further imposed additional conditions  which  shall  be  applied  mutatis  mutandi  to  the  conditions  mentioned  in  the environmental  clearance  already  granted  to  the  project  by  the  competent  authority.  No proposal for converting municipal waste to compost or bio-methane in Amaravati has been received in the Ministry.

*****
Lok Sabha Question No. 1881 (UNSTARRED), answered on 2017-12-29
Subject: Upgradation of Medical College
Ministry: HEALTH AND FAMILY WELFARE
Asked by: VIKRAM USENDI

## GOVERNMENT OF INDIA MINISTRY OF HEALTH AND FAMILY WELFARE DEPARTMENT OF HEALTH AND FAMILY WELFARE

## LOK SABHA UNSTARRED QUESTION NO. 1881 TO BE ANSWERED ON   29 TH DECEMBER, 2017

## UPGRADATION OF MEDIC AL COLLEGE

## 1881. SHRI VIKRAM USENDI:

Will the Minister of HEALTH AND FAMILY WELFARE be pleased to state: (a) whether the Union Government has received any proposals/requests from Chhattisgarh upgradation of medical college at Jagdalpur - Bastar to super speciality hospital; (b) if so, t he details thereof; and (c) the decision taken by the Government in this regard?

## ANSWER THE MINISTER OF STATE IN THE MINISTRY OF HEALTH AND FAMILY WELFARE (SHRI ASHWINI KUMAR CHOUBEY)

(a) to  (c) : Yes.  Government  Medical  College, Jagdalpurhas  been  approved  by  Cabinet Committee on Economic Affairs on 03.08.2016 for the upgradation under Phase -IV of Pradhan Mantri Swasthya Suraksha Yojana (PMSSY). The cost approved for GMC, Jagdalpur is Rs. 200 crorewith  Central  share  constituting  of  Rs.  120  crore  and  State  share  constituting  of crore.

- ……………………..
Lok Sabha Question No. 1880 (UNSTARRED), answered on 2017-12-29
Subject: Opening of SBI Branch
Ministry: FINANCE
Asked by: RAM TAHAL CHOUDHARY

## GOVERNMENT  OF INDIA MINISTRY  OF FINANCE DEPARTMENT  OF FINANCIAL SERVICES

## LOK SABHA

## UNSTARRED QUESTION NO.†1880

TO BE ANSWERED  ON THE 29 TH  December  2017/ Pausha  8, 1939 (SAKA)

## Opening of SBI Branch

## †1880.   SHRI RAM  TAHAL  CHOUDHARY:

Will  the Minister  of FINANCE  be pleased to state:

- (a) whether  pensioners  from Jharkhand  have to go to zonal  office of State Bank of India (SBI) located  in Patna  which  causes inconvenience  to the customers  at large,  if so, the details  thereof;
- (b) the  reaction   of  the  Government   thereto   in  this  regard   to  resolve   the  above inconvenience;
- (c) whether   the  Government   proposes  to  open  a  separate   zonal   office  of  SBI  or  a branch  office in the State capital  Ranchi  of Jharkhand; and
- (d) if so, the details  thereof?

## ANSWER

The Minister  of State in the Ministry  of Finance (SHRI SHIV PRATAP  SHUKLA)

- (a) to (d):  State Bank of India (SBI) has informed  that  pensioners  from  Jharkhand  need not  to  go  to  Patna   State  Bank of  India  Central   Pension   Processing   Centre   for  their requirements.  Jharkhand  has 620 pension  paying  branches,  which  are equally  equipped  to provide   the  same  information, forms,   and  details   of  pension   to  pensioners.   SBI  has further   informed   that   three   Zonal   Offices  exist   in  the  State  of  Jharkhand, at  Ranchi, Dhanbad  and Deoghar.

*******
Lok Sabha Question No. 1878 (UNSTARRED), answered on 2017-12-29
Subject: Abolition of Posts in Government Services
Ministry: FINANCE
Asked by: RAJAN BABURAO  VICHARE

## LOK SABHA UNSTARRED QUESTION NO.  1878 TO BE ANSWERED ON 29 TH  DECEMBER, 2017 Abolition of Posts in Government Services

## SHRI RAJAN VICHARE:

## QUESTION

Will the Minister of Finance be please to state:

- (a):    whether the Government is considering to abolish two lakh posts in  Government services which have been vacant for more than two years; and
- (b)     if so, the Ministry-wise details thereof and the reasons therefor?

## ANSWER

- (a):      No  Madam.    This  Department  is  not  considering  abolishing  two  lakh  posts  in Government services which have been vacant for more than two years.   In fact,  this Department has increased the period from one year to two years and now vacant posts would fall under deemed abolished category after a period of two or three years based on certain  conditions  from  the  date  of  creation.    These  posts  can  be  got  revived  from Department of Expenditure subject to fulfilling of stipulated conditions.
- (b):     Does not arise in view of reply (a) above.

******
Lok Sabha Question No. 1875 (UNSTARRED), answered on 2017-12-29
Subject: Satellite Centres for Treatment of Elderly People
Ministry: HEALTH AND FAMILY WELFARE
Asked by: NATUBHAI GOMANBHAI PATEL

## GOVERNMENT OF INDIA MINISTRY OF HEALTH AND FAMILY WELFARE DEPARTMENT OF HEALTH AND FAMILY WELFARE

LOK SABHA UNSTARRED QUESTION NO. 1875 TO BE ANSWERED ON   29 TH DECEMBER, 2017

## SATELLITE CENTRES F OR TREATMENT OF ELDE RLY PEOPLE

## 1875. SHRI NATUBHAI GOMANBHAI PATEL:

Will the Minister of HEALTH AND FAMILY WELFARE be pleased to state:

- (a)  whether  the  Government  is  going  to  open  satellite  centres  in  collaboration  with -Governmental Organisations (NGOs) for the treatment of elde rly persons in the country;
- (b) if so, the time by which these centres will be opened including the names of the which these centres will be setup;
- (c) whether the poor people will also get the said facility along with the elderly persons d
- (d) if so, the details thereof?

## ANSWER THE MINISTER OF STATE IN THE MINISTRY OF HEALTH AND FAMILY WELFARE ( SMT. ANUPRIYA PATEL )

- (a) :      No .

- (b) to (d):The question does not arise.

………………….
Lok Sabha Question No. 1874 (UNSTARRED), answered on 2017-12-29
Subject: Economic Pole of Global Growth
Ministry: FINANCE
Asked by: A. ARUNMOZHITHEVAN

## Government of India Ministry of Finance Department of Economic Affairs

## LOK SABHA

## UNSTARRED QUESTION No. 1874

TO BE ANSWERED ON FRIDAY, DECEMBER 29, 2017

## ECONOMIC POLE OF GLOBAL GROWTH

## 1874.  SHRI A. ARUNMOZHITHEVAN

Will the Minister of FINANCE be pleased to state:

- (a) whether India will be the base to the economic pole of global growth over the coming decade, remaining ahead of China with a 7.7 per cent growth rate annually and if so, the details thereof;
- (b) whether the rapid growth prospects in India is due to its well positioned status to continue diversifying  into  new  areas,  given  the  capabilities  accumulated  to  date,  if  so,  the  details thereof;
- (c) whether India has made inroads in diversifying its export base to include more complex sectors such as chemicals, vehicles and certain electronics; and
- (d) if so, the details thereof?

## ANSWER

## MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI PON. RADHAKRISHNAN)

(a)  to  (d)  According  to  'Global  Ranking  and  Projections',  The  Atlas  of  Economic  Complexity, Center  for  International  Development  of  Harvard  University  June  28,  2017,  'India  will  be  the base to the economic pole of global growth over the coming decade - remaining ahead of China with a 7.7 per cent growth rate annually.' The same report also states that , researchers attribute India's  rapid  growth  prospects  to  the  fact  that  it  is  particularly  well  positioned  to  continue diversifying into new areas, given the capabilities accumulated to date. India has made inroads in diversifying its export base to include more complex sectors such as chemicals, vehicles, and certain electronics.

The above statement is also corroborated by the reports of other international institutions  as well. As per the IMF's World Economic Outlook database, India's GDP growth is expected to average 7.3 per cent during 2014-17, vis-à-vis China's growth of 6.9 per cent during this period. India  has  also  jumped  to  30  positions  on  the  World  Bank's  'Ease  of  Doing  Business  2018' ranking  to  move  into  top  100  on  the  back  of  sustained  reforms.  It  is  also  one  of  the  10 economies  that  improved  the  most  in  the  areas  measured  by  the  international  financial institution.

India has also diversified its export basket with engineering goods including vehicles; chemicals and allied items being the major sectors along with gems & jewellery, textiles and POL items. Electronics exports is also picking up with the recent initiatives taken by the Government.

*****
Lok Sabha Question No. 1873 (UNSTARRED), answered on 2017-12-29
Subject: Multiple Registrations under GST
Ministry: FINANCE
Asked by: K. ASHOK KUMAR

## GOVERNMENT OF INDIA MINISTRY OF FINANCE

## DEPARTMENT OF REVENUE

……..

## LOK SABHA UNSTARRED QUESTION No.1873 TO BE ANSWERED ON FRIDAY, DECEMBER 29 th , 2017/PAUSHA 08, 1939 (SAKA)

## MULTIPLE REGISTRATIONS UNDER GST

## 1873. SHRI K. ASHOK KUMAR:

Will the Minister of FINANCE be pleased to state:

- (a) whether the firms with multiple business verticals can choose to apply for multiple registrations on the Goods and Services Tax (GST) Network and if so, the details thereof;
- (b) whether if the businesses are big to have several verticals, then they can request for different registration and if so, the details thereof; and
- (c) whether in such cases, the verticals will be treated as completely different entities  for  taxation  purpose  and  details  would  need  to  be  maintained separately for each of the verticals and if so, the details thereof?

## MINISTER OF STATE FOR FINANCE

## (SHRI SHIV PRATAP SHUKLA)

- (a) & (b) Yes Sir. As per the provisions of sub-section (2) of section 25 of the CGST Act, 2017, a person may take separate registration for each business vertical in a State or Union territory. The term 'business vertical' has been defined in clause (18) of section 2 of the CGST Act, 2017.
- (c ) Yes Sir. Business verticals having separate registrations shall be treated as different entities for taxation and comply with the provisions of the law and the rules made thereunder separately.

***