التفاصيل البيبلوغرافية
| العنوان: |
CHALLENGES FACED BY AUTO ANCILLARIES UNITS IN IMPLEMENTATION OF GST & PRE AND POST GST IMPACT ON AUTOMOBILE SECTOR. |
| المؤلفون: |
Dingre, S. P., Joshi, Savita G. |
| المصدر: |
International Conference on Ongoing Research in Management & IT; 2019, p625-631, 7p |
| مصطلحات موضوعية: |
AUTOMOBILE taxes, VALUE-added tax, FINANCIAL liberalization, INDIRECT taxation |
| People: |
JAITLEY, Arun, 1952- |
| مستخلص: |
Automobile industry in India is one of the most successful and emerging manufacturing industry post liberalization. The industry has potential to grow and become a major Contributor for the economic development and employment creation. The Government of India has also recognized the significance of Automobile industry in the Indian economy and is currently working on Automotive Mission Plan 2026 to be at par with the supreme nations of the world. The Government of India has implemented GST in the year 2017. It is said to be the biggest form of reform in the indirect taxation aspect ever since 1947. The council of the GST headed by the Union Finance Minister that is currently Arun Jaitley. The main purpose of GST is to bring about the single tax system for the manufacture and the sale of goods at the both central and the state level in the country. The GST is mainly implemented to remove all other taxes like VAT (Value-Added Tax), Excise duty and Sales Tax. In this paper an attempt is made to study the following. 1) Challenges faced by Automobile and Auto ancillary units in implementation of GST 2) Pre and Post GST impact on automobile sector 3) Indirect taxes before and after the GST The relevant information was collected from published sources from time to time and simple tabular analysis is done to meet the objectives of study. [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
Complementary Index |
