TNGST Act, 2017 – Tvl. Mahindra & Mahindra Exemption from generation of e-way bill for the movement of vehicles for the purpose of testing under rule 138 (14) (d) of TNGST Rules, 2017 Notification issued. - 8/2022-TNGST PP1/GST-15/23/2022 - Tamil Nadu SGST
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Exemption from e-way bill: permitted intra-state road testing of manufacturer vehicles subject to bond, delivery challan and reporting. Exemption from e-way bill is permitted for Tvl. Mahindra and Mahindra Ltd for intra-state road testing of its motor vehicles, conditional on execution of a bond covering vehicle values, use of triplicate delivery challans with consecutive serial numbers and identifying vehicle details, pre authentication and notification to the jurisdictional officer, submission of duplicate challans with accounts, carriage of prescribed trade plates, maintenance of dispatch/return records, monthly reporting to authorities, and furnishing any additional information as required.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from e-way bill: permitted intra-state road testing of manufacturer vehicles subject to bond, delivery challan and reporting.
Exemption from e-way bill is permitted for Tvl. Mahindra and Mahindra Ltd for intra-state road testing of its motor vehicles, conditional on execution of a bond covering vehicle values, use of triplicate delivery challans with consecutive serial numbers and identifying vehicle details, pre authentication and notification to the jurisdictional officer, submission of duplicate challans with accounts, carriage of prescribed trade plates, maintenance of dispatch/return records, monthly reporting to authorities, and furnishing any additional information as required.
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