Guide to G S T on Automobile Industry

PART I: INTRODUCTION Chapter 1 Introduction to Automobile Industry Chapter 2 Overview of GST PART II: OUTWARD SUPPLIES Chapter 3 Implications on Outward Supplies — OEM and Component Manufacturers Chapter 4 Valuation under GST Chapter 5 Classification Rate of Tax and Exemptions — OEM and Component Manufacturers Chapter 6 Automobile Dealers Chapter 7 Authorised Service Centres & Garages Chapter 8 Job work in Original Equipment & Component Manufacturing Chapter 9 Overview of Input Tax Credit Chapter 10 ITC on Capital Assets — Original Equipment’s and Parts & Components Manufacturers in Automobile Industry Chapter 11 ITC on Direct Procurements & Other Expenses — OEM & Component Manufacturers in Automobile Industry Chapter 12 ITC on Direct Procurements & Other Expenses — Automobile Dealers & Service Stations Chapter 13 Implications under Reverse Charge Mechanism Chapter 14 Registration Chapter 15 E-invoicing and Documentation Chapter 16 Returns and Payments Chapter 17 Types of Refunds under GST Chapter 18 Annual Return Chapter 19 E-way Bill Chapter 20 Assessments and Audits under GST Chapter 21 Appeals and Revision Chapter 22 Writ Petitions Chapter 23 Offences and Penalties