Professional tax (branch accounts)

We are a manufacturer Co. with Head Office in Gujarat. We have branches in 14 other Indian states. So, whether payment of Professional Tax for the branches should be made to Gujarat Government or the branch specific State Governments ?

Also what if the scenario was:

1. Appointment and reporting of all employees in done from Gujarat(HO)

2. Salary expense in reflected in the books of a) H.O or b) Branches