2 units separate ser tax registration

[venkat eswaran]

Dear all,

we are having 2 mfg units. For the main unit we have registered with ser tax for paying GTA and manpower supply ser tax and taking credit.

For the 2nd unit we do not have ser tax registration. now there also some GTA and manpower supply bills are coming, Whether we have to register separately with ser tax dept ST-1 for unit-2? or we can make amendment with existing [unit-1] registration? What is ISD and its purpose and use?

Pl share ur views. Thanks in advance

Venkat

AI Summary

Centralised registration or ISD determines how service tax credits are allocated across multiple manufacturing units and eligibility.
Two manufacturing units may either obtain separate service tax registrations to claim unit-specific credits, or adopt a single centralised registration at the office handling centralized accounting and obtain ISD registration so that eligible input service credits are received centrally and distributed proportionately to the units; centralisation depends on centralized billing/accounting, and absent that an ISD is required to distribute credits.