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Abstract
The automobile industry is one of the most important drivers of economic growth of India and one with high participation in global value chains. GST is a comprehensive indirect tax on manufacturers, sales and consumption of goods and services throughout India. The simplicity of the tax would lead to the easier administration and enforcement. Implementation of GST induces the administrative responsibilities which generally rest with a single authority to levy tax on goods and services. In this study, we analyse the manufacturers Attitude towards GST rates and growth drivers across automobile industry using Questionnaire as a research instrument, Multiple tools such as percentage analysis and Chi-square test were used to examine the impact of GST in turnover levels with respective nature of their services. The main objective of the study is to analyze the impact of GST rate changes which whether induces to satisfied turnover level to manufacturers concern.