Your question is not complete. Please make sure you provide full details when you ask a question.
Parts missing in your question are:
- Whether new units will be a branch?
- Whether it will be a standalone company?
- Whether branch is in same state or different state?
If your new unit will be a branch within same state, then you can transfer assets with delivery challan without charging GST.
If it is a branch in different state, then you need to charge GST and branch in different state can take input tax credit.
If it is a separate company then new company can take input tax credit.