• Dr. Devendra Kumar Tiwari
• Ms. Shahwar Khan

A 122 Amendment of Indian constitution, GST, is a widespread gigantic concept adopted by government of India from 1 July 2017 to streamline already prevailed circuitous structure of tax. GST, firstly adduce by Union finance minister in 2006-2007 budget at the time of Vajpayee government. GST submerge central and state tax to mitigate cascading taxation to promote common national market. This paper is relevant with the need of GST and its impact on various sectors. This paper more focused on the impact of GST on automobile sector. The automobile sector has been facing the multiple tax system which was very complex. Moreover, with different rates in different state has been another problem in previous tax regime in this sector. The GST has been introduced to remove the shortcomings of the previous tax system and create single countrywide market with “One Nation One Tax”. This paper indents to understand the impact of GST on automobile sector. The various research papers. Discussion forums and reports have been studied to reach at the conclusion.

Automobile Sector, GST, “One Nation-One tax”

"GST in India: Effect on Various Sectors of Economy With Special Reference to FMCG Sector", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 8, page no.522-527, August-2018, Available :http://www.jetir.org/papers/JETIR1808977.pdf

"GST in India: Effect on Various Sectors of Economy With Special Reference to FMCG Sector", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 8, page no. pp522-527, August-2018, Available at : http://www.jetir.org/papers/JETIR1808977.pdf