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    <title>Registration under gst as a manufacture as well as C&amp; F service at same place of business premises</title>
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    <description>A manufacturer may add C&amp;F services to its existing GST registration by filing an amendment (REG-14) to show the godown and service activity, allowing manufacturing and C&amp;F operations under the same registration after omission of the business vertical concept; e way bills are required only for motorised transport, though states may exempt intra-city or intra-village motorised movements exceeding value thresholds, and statutory godown recordkeeping rules apply.</description>
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      <description>A manufacturer may add C&amp;F services to its existing GST registration by filing an amendment (REG-14) to show the godown and service activity, allowing manufacturing and C&amp;F operations under the same registration after omission of the business vertical concept; e way bills are required only for motorised transport, though states may exempt intra-city or intra-village motorised movements exceeding value thresholds, and statutory godown recordkeeping rules apply.</description>
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