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of <h1>Vehicle manufacturer gets e-way bill exemption for road testing transport with bond and record requirements</h1> The Maharashtra State Tax Commissioner issued a notification waiving the e-way bill requirement for motor vehicles used for road testing purposes. A vehicle manufacturer requested exemption from e-way bill generation when transporting vehicles for testing rather than supply. The notification grants permission subject to conditions including executing a bond covering vehicle values, using delivery challans with specific information requirements, maintaining proper records, and submitting monthly accounts to jurisdictional authorities. The exemption applies only to road testing transportation and requires vehicles to carry trade plates as prescribed under motor vehicle rules. The notification remains valid through March 31, 2026.
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