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@article{190221,
        author = {Dr.Anthony Samson},
        title = {“POST–GST 2.0 DYNAMICS OF DEALER MARGINS IN THE INDIAN PASSENGER VEHICLE MARKET”},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {8},
        pages = {3192-3194},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=190221},
        abstract = {The implementation of GST 2.0 on 22 September 2025 introduced revisions in indirect tax rates applicable to the automobile sector. While substantial attention has been paid to the impact of GST 2.0 on vehicle sales volumes, comparatively less focus has been placed on its implications for automobile dealers, who act as key intermediaries between manufacturers and consumers.
This study examines the effect of GST 2.0 on dealer margins, operating costs, and overall profitability in the Indian passenger vehicle market. The research relies on secondary data from dealer association reports, OEM disclosures, industry publications, and GST policy documents, covering the period from August 2025 to October 2025. Findings indicate that although higher sales volumes improved turnover, profitability outcomes varied due to discounting pressure, inventory holding costs, and partial pass-through of tax benefits. Segment-wise variation in dealer commission structures is also observed. Policy implications for automobile dealers and regulators are discussed.},
        keywords = {GST 2.0, Dealer Margin, Automobile Dealership Profitability, Inventory Cost, Tax Reform, OEM Incentives},
        month = {January},
        }