Bhuvaneshwari, V and Malathy, S (2019) A study on impact of GST on car showrooms with special reference to Coimbatore city. International Journal of Commerce and Management Research, 5 (4). pp. 78-80. ISSN 2455-1627

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Abstract

In modern Economies taxes are considered as the prime sources of government revenues. Taxes differ from other sources of revenue in that they are compulsory levies and are unrequited. In India a dual GST is prevailing whereby a central goods and services tax (CGST) and state good and services tax (SGST) is levied on the taxable value of every transaction of supply of goods and services. In this present study the researcher tries to analysis the impact of GST on car industry with special reference to in Coimbatore city. The results of the study indicate that car prices have been increased after implemented GST and only certain brands are getting benefit from GST. This study suggest that since car industry is widely affected with the state taxes, reducing state taxes will improve buying and promote industrial growth.

Item Type: Article
Uncontrolled Keywords: modern economies taxes, GST, government revenues, CGST, SGST
Subjects: B Information Technology > BX E-Commerce
Divisions: PSG College of Arts and Science > Department of Commerce
Depositing User: Users 1 not found.
Date Deposited: 13 Dec 2021 05:46
Last Modified: 13 Dec 2021 05:46
URI: http://ir.psgcas.ac.in/id/eprint/175

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