<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>M/s. Mahindra &amp; Mahindra- Waiving off requirement of e-way bill for road testing where goods are transported for reasons “other than by way of supply “ under Rule 138(A)(5) of TGST Rules, 2017</title>
    <link>https://www.taxtmi.com/notifications?id=146507</link>
    <description>E-way bill exemption is granted for motor vehicles transported solely for road testing, where movement is other than by way of supply. The taxpayer must execute adequate bond, move vehicles under a prescribed delivery challan and trade plate, maintain dispatch-and-return records, and submit electronic monthly accounts. Where vehicle value exceeds bond coverage, a differential bond is required before removal. The taxpayer remains accountable for goods moved without an e-way bill, and breach of conditions may result in withdrawal of permission.</description>
    <language>en-us</language>
    <pubDate>Tue, 04 Apr 2023 00:00:00 +0530</pubDate>
    <lastBuildDate>Thu, 06 Aug 2026 15:37:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=915754" rel="self" type="application/rss+xml"/>
    <item>
      <title>M/s. Mahindra &amp; Mahindra- Waiving off requirement of e-way bill for road testing where goods are transported for reasons “other than by way of supply “ under Rule 138(A)(5) of TGST Rules, 2017</title>
      <link>https://www.taxtmi.com/notifications?id=146507</link>
      <description>E-way bill exemption is granted for motor vehicles transported solely for road testing, where movement is other than by way of supply. The taxpayer must execute adequate bond, move vehicles under a prescribed delivery challan and trade plate, maintain dispatch-and-return records, and submit electronic monthly accounts. Where vehicle value exceeds bond coverage, a differential bond is required before removal. The taxpayer remains accountable for goods moved without an e-way bill, and breach of conditions may result in withdrawal of permission.</description>
      <category>Notifications</category>
      <law>GST - States</law>
      <pubDate>Tue, 04 Apr 2023 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/notifications?id=146507</guid>
    </item>
  </channel>
</rss>