• Dr.Anthony Samson

Abstract “A Comparative Analysis of Car Sales Prior to and After GST 2.0 Implementation” examines the short-term impact of the GST 2.0 tax revision effective from 22 September 2025. The study uses secondary data from SIAM, FADA, OEM sales reports, auto-industry publications, and GST Council policy documents to compare car sales before and after the tax change. Analysis of August–September 2025 (pre) and 22 September–October 2025 (post) periods highlights variations in wholesale dispatches and retail purchases. Findings indicate a noticeable rise in demand after implementation, influenced partly by festive season sentiment and price adjustments. The results show segment-wise differences and evidence of partial price pass-through by manufacturers. This study provides insights into the short-term effects of tax reforms on automobile market behaviour.

GST 2.0, automobile demand, sales trends, price pass-through, SIAM data, FADA data, tax policy impact

"“A Comparative Analysis of Car Sales -Prior to and After GST 2.0 Implementation”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 12, page no.c463-c468, December-2025, Available :http://www.jetir.org/papers/JETIR2512252.pdf

"“A Comparative Analysis of Car Sales -Prior to and After GST 2.0 Implementation”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 12, page no. ppc463-c468, December-2025, Available at : http://www.jetir.org/papers/JETIR2512252.pdf