Hi,
Tax rate on Car is 28% however Cess Rate differ base on Types of Car like Basic Model, Sedan, SUV or Luxury cars all have different rate of Cess from 1% to 20% and it is sane all over India.
After GST is applicable Only One tax GST is leviable on Car at each stage from manufacturer to dealer to retailer.
However Dealer will get full credit for the Taxes charged by company so effectively Tax will not increase the cost for the dealer.
So in your case Manufacturer will charge Tax of Rs. 29000 to 48000 on Price of Rs. 100000 depend on Types of Car but cost to the dealer would be Rs. 1 lakh only.
So if dealer will add profit 10% then selling price for dealer would be 1.10 lakh and tax amount will be 31900 to 52800 so for buyer the car price would be 141900 to 162800.
There is no any double taxation on Car under GST.
For super stockists Tax amount would be 18% of bill amount.