Gst on additional charges while purchase new car for company

Our comapy Purchase New Car, Supplier qouted Rs. 931686/-, which Distributed as per Below

(1) Car Price = 661,271.00 + SGST = 92578+CGST = 92578+Cess 6613 = Total 853040/-

(2) Insurance = -------------------------------------------------------------------------------------- 37178/-

(3) RTO = ---------------------------------------------------------------------------------------------29176/-

(4) ACCESSORIES Charges--------------------------------------------------------------------31600/-

(5) Extended Waranty -----------------------------------------------------------------------------7458/-

(6) Road Side Assistance charges ------------------------------------------------        -----4834/-

Total Charges -------------------------------------------------------------------------     ----  963286/-  

Less Discount                          24496/-

C GST      14%                          3430/-

S GST      14%                          3430/-

Cess          1%                            244/-                           total                            31600/-

Net Payment =-------------------------------------------------------------------------     931686/-

In above all They raise saperate invoice for car for Rs. 853040/- (Including GST), Issue debit note of Rs 110246/- ( 2 to 6) where there is no GST and Credit Note of 31600/- (Including GST.) 

I am confused about (1) why they do not charges GST in Debot Not, (2) How to do accounting in all about transaction

Regards

Bhavin Patel