GTA services and manufacturing activity under Single GST Registration

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This query is : Resolved

Javed Memon (Querist)

04 January 2026 One person is doing GTA services and also manufacturing activity in the same State under the same PAN.
Can both activities be covered under a single GST registration?
Or is separate GST registration required for GTA and manufacturing?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

05 January 2026 Yes, both activities can be covered under a single GST registration, provided they are located in the same state. Under GST law, registration is state-wise and linked to a single PAN; therefore, a single legal entity can operate multiple business lines, such as manufacturing and services (GTA), under one GSTIN.

While not mandatory, you may opt for separate registrations for the GTA and manufacturing activities in the same state as separate business verticals. This is permissible if the businesses have distinct risks and rewards, or if you prefer to maintain entirely separate books of accounts and brand identities.

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