Practical Guide to G S T on Automobile Industry

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