Is it necessary to register Branch Offices within same state under GST?

Is it necessary for Branch Offices to register under GST? They already have their own TAN. Prior to GST we deduct VAT from Contractors. what is the procedure now? Headquarters already migrated to GST with the Service Tax registration.

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Every business vertical is considered as distinct supplier and is required to take separate registration.

Answered on July 1, 2017.
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