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<h1>Tamil Nadu Vehicle Manufacturers Exempt from E-Way Bills for Road Testing Under TNGST Act 2017 for One Year.</h1> Under the TNGST Act, 2017, a notification exempts a registered taxpayer, a vehicle manufacturer in Tamil Nadu, from generating e-way bills for vehicles sent for road testing. This exemption is granted as a trade facilitation measure and is subject to several conditions. The taxpayer must execute a bond covering the value of the vehicles, use a delivery challan, and maintain records correlating dispatch and return. The exemption applies only to self-propelled road tests returning to the same premises. The notification is valid for one year and requires monthly reporting to the jurisdictional tax authorities.