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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.

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...., Ezhilagam, Chepauk, Chennai -600 005 Notification issued by Commissioner of State Tax, under T.N.G.S.T Act 2017 & T.N.G.S.T Rules 2017 Notification No. 8/2022-TNGST PP1/GST-15/23/2022 Chennai, Tuesday, October, 18, 2022 Aippasi 1, Subakiruthu, Thiruvalluvar Aandu 2053 NOTIFICATION Sub: TNGST Act, 2017 - Tvl. Mahindra & Mahindra ­Exemption from generation of e-way bill....

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....d testing, as a trade facilitation measure. 2) In exercises of the powers conferred under rule 138 (14) (d) of TNGST Rules 2017, the Commissioner of State Tax, hereby notifies that Tvl. Mahindra and Mahindra Ltd, Mahindra World City, Chengalpattu, 'Tamil Nadu is permitted to clear the motor vehicles for road testing within the State, without generation of e -way bill subject to the following pr....

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....e and it may be also include the Temporary Registration number. The Details of Pre - authenticated DCs shall be intimated to the jurisdictional Officer before being brought into use and the Duplicate copy of the DC is to be submitted along with the account. Further, DCs shall have running consecutive serial numbers for every calendar year and in printed format & shall contain the following informa....

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....rce, for the purpose of undertaking testing of the same, as the case may be; v).The taxpayer shall maintain proper records to correlate the dispatch and return of the testing vehicles sent for road testing. If at any point of time, the combined value of the testing vehicle cleared for road test exceeds the amount for which the bond has been executed, the tax payer shall execute a separate bond ....