We can GST Number a single PAN in different state.

Yes you can apply for GST registration in multiple states under same PAN.If you want to apply for registration you can contact me our firm will help you out with the registration.

Yes u can apply for gst registration in different states with a single pan, for each state u will get a different gst no. containing each states code with same pan no.
for each states u have to register with different ids and states details

Yes, you can apply GST number in different states with single PAN. Seprate GSTIN is granted to you for different states.
Your both GSTIN is considered as seprate and district entity. You have to do all the GST Compliance for both GSTIN sepratelly.
For Income tax Purposes income of both consider as income of that PAN only.

Any other elements tax applicable or only GST tax applicable.

What is your business ?
Are you have a two separate branch or two separate business in this two states