A STUDY ON IMPLEMENTATION OF GST AND ITS REPERCUSSION ON INDIAN AUTOMOBILE SECTOR

  • Pooja Jha Research Scholar, Faculty of Commerce, Banaras Hindu University, Varanasi (Uttar Pradesh)
  • F.B. Singh Professor, Faculty of Commerce, Banaras Hindu University, Varanasi (Uttar Pradesh)
Keywords: GST, Automobile Industry, Indirect Tax, Direct Tax

Abstract

The paper highlights a brief analysis of GST which would bring a substantial change in the purview of indirect tax in India. Basically, it is called the mother of indirect tax as it will subsumemost of the indirect tax leading to a lucid ambiance for tax payer to deal with it.The paper depicts the background and mission of proposed GST and its repercussion on Indian industry with special reference to automobile sector. The paper further reconnoitres the significance of GST and finally draws out the conclusion.

Published
2020-03-15
How to Cite
Pooja Jha, & F.B. Singh. (2020). A STUDY ON IMPLEMENTATION OF GST AND ITS REPERCUSSION ON INDIAN AUTOMOBILE SECTOR. Management Insight, 13(1), 69-73. https://doi.org/10.21844/mijia.13.01.9